[Federal Register Volume 89, Number 109 (Wednesday, June 5, 2024)]
[Rules and Regulations]
[Page 48131]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-12311]
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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.
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Federal Register / Vol. 89, No. 109 / Wednesday, June 5, 2024 / Rules
and Regulations
[[Page 48131]]
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 2024
Compliance Supplement (2024 Supplement) for the Office of Management
and Budget's guidance on uniform administrative requirements, cost
principles, and audit requirements for Federal awards. This document
also offers interested parties an opportunity to comment on the 2024
Supplement.
DATES: The 2024 Supplement replaces the 2023 Supplement (issued in May
2023). The Supplement applies to fiscal year audits that cover any
period beginning after June 30, 2023. Comments on the 2024 Supplement
must be in writing and received by August 5, 2024. Late comments will
be considered to the extent practicable. Comments will be reviewed and
addressed, when appropriate, in the guidance provided through the 2025
Compliance Supplement.
ADDRESSES: Electronic mail comments may be submitted to
[email protected]. Please include ``2 CFR Part 200 Subpart F--
Audit Requirements, Appendix XI--Compliance Supplement--2024'' 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. Submission of comments is
voluntary. Information you provide will be used to inform sound
decision-making regarding guidance provided through the 2025 Compliance
Supplement. Please note that all submissions received in response to
this notice may be released in their entirety, including any personal
and business confidential information provided. Do not include in your
submissions any copyrighted material; information of a confidential
nature, such as personal or proprietary information; or any information
you would not like to be made publicly available. The OMB System of
Records Notice, OMB Public Input System of Records, OMB/INPUT/01, 88 FR
20913 (https://www.federalregister.gov/documents/2023/04/07/2023-07452/privacy-act-of-1974-system-of-records), includes a list of routine uses
associated with the collection of this information.
The 2024 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 email
[email protected].
SUPPLEMENTARY INFORMATION: The 2024 Supplement (2 CFR part 200, subpart
F, and appendix XI to Part 200) amends the 2023 Supplement by adding
new programs, removing programs where appropriate, and providing
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,
Office of Federal Financial Management.
[FR Doc. 2024-12311 Filed 6-4-24; 8:45 am]
BILLING CODE 3110-01-P