[Federal Register Volume 90, Number 226 (Wednesday, November 26, 2025)]
[Notices]
[Pages 54400-54401]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-21172]
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OFFICE OF MANAGEMENT AND BUDGET
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 2025
Compliance Supplement (2025 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 2025
Supplement to inform sound decision-making regarding guidance provided
through the 2026 Compliance Supplement.
DATES: The 2025 Supplement replaces the 2024 Supplement (issued in May
2024). The Supplement applies to fiscal year audits that cover any
period beginning after June 30, 2024. Comments on the 2025 Supplement
must be in writing and received by January 26, 2026. Late comments will
be considered to the extent practicable.
ADDRESSES: All comments on the 2025 Compliance Supplement must be
submitted electronically to www.regulations.gov. In submitting
comments, please search for recent submissions by OMB to find docket
OMB-2025-XXXX.
Privacy Act Statement: OMB is issuing this notice pursuant to 31
U.S.C. 6307, 31 U.S.C. 503, and the Single Audit Act Amendments of 1996
(Pub. L. 104-156, as amended, codified at 31 U.S.C. 7501-7507).
Submission of comments in response to the notice for the 2025
Supplement is voluntary. OMB will consider comments in order to inform
sound decision-making on the 2026 Compliance Supplement. Please note
that submissions received in response to this notice may be posted on
www.regulations.gov or otherwise released in their entirety, including
any personal information, business confidential information, or other
sensitive information provided by the commenter. Do not include in your
submissions any copyrighted material;
[[Page 54401]]
information of a confidential nature, such as personal or proprietary
information; or any information you would not like to be made publicly
available. Comments are maintained under the OMB Public Input System of
Records, OMB/INPUT/01; the system of records notice accessible at 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 2025 Supplement is available online at: https://www.whitehouse.gov/omb/information-resources/guidance/.
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 2025 Supplement (2 CFR part 200, subpart
F, and appendix XI to Part 200) amends the 2024 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 audit stakeholders, including
the American Institute of Certified Public Accountants (AICPA), the
National Association of State Auditors, Controllers and Treasurers
(NASACT), and agency Inspector General offices, for comment. The
comments were reviewed, adjudicated, and addressed by the relevant
agencies and OMB. All necessary changes are reflected in the final
published version.
Eric M. Ueland,
Deputy Director for Management, performing the delegated duties of the
Controller, Office of Federal Financial Management, Office of
Management and Budget.
[FR Doc. 2025-21172 Filed 11-25-25; 8:45 am]
BILLING CODE 3110-01-P