[Federal Register Volume 87, Number 12 (Wednesday, January 19, 2022)]
[Rules and Regulations]
[Page 2673]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-00947]



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 Rules and Regulations
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 to and codified in the Code of Federal Regulations, which is published 
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  Federal Register / Vol. 87, No. 12 / Wednesday, January 19, 2022 / 
Rules and Regulations  

[[Page 2673]]



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.

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SUMMARY: This document announces the availability of the second of two 
2021 Compliance Supplement Addenda (2021 Addendum 2) for the Office of 
Management and Budget's uniform administrative requirements, cost 
principles, and audit requirements regulations. The first 2021 Addendum 
1 was published in the Federal Register on December 3, 2021. This 
document also offers interested parties an opportunity to comment on 
the 2021 Addendum 2.

DATES: The 2021 Addendum 2 serves as a complement to the 2021 
Compliance Supplement published on August 13, 20211 (FR Doc. 2021-
17363) and applies to fiscal year audits beginning after June 30, 2020. 
All comments to the 2021 Addendum 2 must be in writing and received by 
February 18, 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: https://www.regulations.gov. Please include ``2 CFR part 
200 Subpart F--Audit Requirements, Appendix XI--Compliance Supplement 
Addendum--2021 2'' 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 
publicly available.
    The 2021 Addendum 2 with Part 4 of the seven programs (described in 
the SUPPLEMENTARY INFORMATION section) is available online on the CFO 
home page 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 can contact 
the OMB Grants team at [email protected] or Gil Tran at 202-881-
7830.

SUPPLEMENTARY INFORMATION: The 2021 Addendum 2 (2 CFR part 200, subpart 
F, appendix XI) adds audit guidance for 7 programs to Part 4 of the 
2021 Compliance Supplement. This guidance is applicable only for audits 
with report dates subsequent to issuance of this guidance. Other Parts 
of the 2021 Compliance Supplement remain unchanged. The programs are:
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. 2022-00947 Filed 1-18-22; 8:45 am]
BILLING CODE 3110-01-P