[Federal Register Volume 86, Number 230 (Friday, December 3, 2021)]
[Rules and Regulations]
[Page 68533]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-26238]



 ========================================================================
 Rules and Regulations
                                                 Federal Register
 ________________________________________________________________________
 
 This section of the FEDERAL REGISTER contains regulatory documents 
 having general applicability and legal effect, most of which are keyed 
 to and codified in the Code of Federal Regulations, which is published 
 under 50 titles pursuant to 44 U.S.C. 1510.
 
 The Code of Federal Regulations is sold by the Superintendent of Documents. 
 
 ========================================================================
 

  Federal Register / Vol. 86, No. 230 / Friday, December 3, 2021 / 
Rules and Regulations  

[[Page 68533]]



OFFICE OF MANAGEMENT AND BUDGET

2 CFR Part 200


Uniform Administrative Requirements, Cost Principles, and Audit 
Requirements

AGENCY: Office of Management and Budget.

ACTION: Guidance.

-----------------------------------------------------------------------

SUMMARY: This document announces the availability of the first of two 
2021 Compliance Supplement Addenda (2021 Addendum 1) for the Office of 
Management and Budget's uniform administrative requirements, cost 
principles, and audit requirements regulations. This document also 
offers interested parties an opportunity to comment on the 2021 
Addendum 1.

DATES: The 2021 Addendum 1 serves as a complement to the 2021 
Compliance Supplement published on August 13, 2021 (FR Doc. 2021-17363) 
and applies to fiscal year audits beginning after June 30, 2020. All 
comments to the 2021 Addendum 1 must be in writing and received by 
January 3, 2022. Late comments will be considered to the extent 
practicable.

ADDRESSES: Comments will be reviewed and addressed, when appropriate, 
in the 2022 Compliance Supplement. Electronic mail comments may be 
submitted to: http://www.regulations.gov. Please include ``2 CFR part 
200 Subpart F--Audit Requirements, Appendix XI--Compliance Supplement 
Addendum--2021 1'' in the subject line and the full body of your 
comments in the text of the electronic message and as an attachment. 
Please include your name, title, organization, postal address, 
telephone number, and email address in the text of the message. 
Comments may also be sent to: [email protected].
    Please note that all public comments received are subject to the 
Freedom of Information Act and will be posted in their entirety, 
including any personal and/or business confidential information 
provided. Do not include any information you would not like to be made 
publically available.
    The 2021 Addendum 1 with Part 4 of the two American Rescue Plan Act 
(ARP) programs is available online on the CFO homepage at https://www.cfo.gov/policies-and-guidance/.

FOR FURTHER INFORMATION CONTACT: Recipients and auditors should contact 
their cognizant or oversight agency for audit, or Federal awarding 
agency, as appropriate under the circumstances. The Federal agency 
contacts are listed in appendix III of the Supplement. Subrecipients 
should contact their pass-through entity. Federal agencies should 
contact Gil Tran at [email protected] or (202) 395-3052 or the 
OMB Grants team at [email protected].

SUPPLEMENTARY INFORMATION: The 2021 Addendum 1 (2 CFR part 200, subpart 
F, appendix XI) adds audit guidance for two new ARP programs to Part 4 
of the 2021 Compliance Supplement. The programs are: (1) Treasury's 
Coronavirus State and Local Fiscal Recovery Funds (assistance listing 
number 21.027), and (2) Education's Education Stabilization Fund 
(assistance listing number 84.425). Other Parts of the 2021 Compliance 
Supplement remain unchanged.
    As Federal awarding agencies are implementing additional ARP 
programs, OMB will continue to work with them to identify the new ARP 
programs that have special compliance and reporting requirements. When 
completed by the agencies and reviewed by OMB, these audit guides will 
be published as on the CFO.gov website as Addendum 2 to the 2021 
Compliance Supplement.
    Agencies have identified the following potential programs for 
Addendum 2.

USDA 10.542--Pandemic EBT--Food Benefits
USDA 10.649--Pandemic EBT--Admin Costs
HHS 93.575--Child Care and Development Block Grant
HHS 93.499--Low Income Household Water Assistance Program
HHS 93.558--TANF
HUD 14.871--Section 8 Housing Choice Vouchers
DOT 20.315--National Railroad Passenger Corporation Grants

Deidre A. Harrison,
Acting Controller.
[FR Doc. 2021-26238 Filed 12-2-21; 8:45 am]
BILLING CODE 3110-01-P