[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]



 ========================================================================
 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. 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.

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

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