[Federal Register Volume 88, Number 98 (Monday, May 22, 2023)]
[Rules and Regulations]
[Page 32621]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-10954]



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 Rules and Regulations
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  Federal Register / Vol. 88 , No. 98 / Monday, May 22, 2023 / Rules 
and Regulations  

[[Page 32621]]



OFFICE OF MANAGEMENT AND BUDGET

2 CFR Part 200


Uniform Administrative Requirements, Cost Principles, and Audit 
Requirements

AGENCY: Office of Management and Budget.

ACTION: Notice of availability; request for comments.

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SUMMARY: This document announces the availability of the 2023 
Compliance Supplement (2023 Supplement) 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 2023 Supplement.

DATES: The 2023 Supplement replaces the 2022 Supplement (issued in May 
2022). The Supplement applies to fiscal year audits that cover any 
period beginning after June 30, 2022.

ADDRESSES: All comments to the 2023 Supplement must be in writing and 
received by July 21, 2023. Late comments will be considered to the 
extent practicable. Comments will be reviewed and addressed, when 
appropriate, in the 2024 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--2023'' 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 business confidential information provided. 
Do not include any information you would not like to be made publicly 
available.
    The 2023 Supplement is available online on the OMB home page at the 
subpage for the Office of Federal Financial Management at: https://www.whitehouse.gov/omb/office-federal-financial-management/.

FOR FURTHER INFORMATION CONTACT: Recipients and auditors should contact 
their cognizant or oversight agency for audit, or Federal awarding 
agency, as appropriate. The Federal agency contacts are listed in 
appendix III of the Supplement. Subrecipients should contact their 
pass-through entity. Federal agencies should contact 
[email protected].

SUPPLEMENTARY INFORMATION: The 2023 Supplement (2 CFR part 200, subpart 
F, and appendix XI to Part 200) adds new programs and provides updates 
on other programs, where necessary.
    As part of the development of the audit guidance contained in the 
Supplement, OMB shared the draft language developed by the agencies 
with recipient and audit stakeholders, including the American Institute 
of Certified Public Accountants (AICPA), the National Association of 
State Auditors, Controllers and Treasurers (NASACT), the U.S. 
Government Accountability Office (GAO), and agency Inspector General 
offices for comments. The comments were reviewed, adjudicated, and 
addressed by the relevant agencies and OMB. All necessary changes are 
reflected in the final published version.

Deidre A. Harrison,
Deputy Controller performing the delegated duties of the Controller.
[FR Doc. 2023-10954 Filed 5-19-23; 8:45 am]
BILLING CODE 3110-01-P