Uniform Administrative Requirements, Cost Principles, and Audit Requirements, 68533 [2021-26238]

Download as PDF 68533 Rules and Regulations Federal Register Vol. 86, No. 230 Friday, December 3, 2021 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. OFFICE OF MANAGEMENT AND BUDGET 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements Office of Management and Budget. ACTION: Guidance. AGENCY: This document announces the availability of the first of two 2021 Compliance Supplement Addenda (2021 Addendum 1) 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 2021 Addendum 1. DATES: The 2021 Addendum 1 serves as a complement to the 2021 Compliance Supplement published on August 13, 2021 (FR Doc. 2021–17363) and applies to fiscal year audits beginning after June 30, 2020. All comments to the 2021 Addendum 1 must be in writing and received by January 3, 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 1’’ 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: GrantsTeam@ omb.eop.gov. Please note that all public comments received are subject to the Freedom of jspears on DSK121TN23PROD with RULES1 SUMMARY: VerDate Sep<11>2014 17:37 Dec 02, 2021 Jkt 256001 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 publically available. The 2021 Addendum 1 with Part 4 of the two American Rescue Plan Act (ARP) programs is available online on the CFO homepage 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 passthrough entity. Federal agencies should contact Gil Tran at Hai_M._Tran@ omb.eop.gov or (202) 395–3052 or the OMB Grants team at GrantsTeam@ omb.eop.gov. The 2021 Addendum 1 (2 CFR part 200, subpart F, appendix XI) adds audit guidance for two new ARP programs to Part 4 of the 2021 Compliance Supplement. The programs are: (1) Treasury’s Coronavirus State and Local Fiscal Recovery Funds (assistance listing number 21.027), and (2) Education’s Education Stabilization Fund (assistance listing number 84.425). Other Parts of the 2021 Compliance Supplement remain unchanged. As Federal awarding agencies are implementing additional ARP programs, OMB will continue to work with them to identify the new ARP programs that have special compliance and reporting requirements. When completed by the agencies and reviewed by OMB, these audit guides will be published as on the CFO.gov website as Addendum 2 to the 2021 Compliance Supplement. Agencies have identified the following potential programs for Addendum 2. 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 SUPPLEMENTARY INFORMATION: PO 00000 Frm 00001 Fmt 4700 Sfmt 4700 DOT 20.315—National Railroad Passenger Corporation Grants Deidre A. Harrison, Acting Controller. [FR Doc. 2021–26238 Filed 12–2–21; 8:45 am] BILLING CODE 3110–01–P DEPARTMENT OF AGRICULTURE Animal and Plant Health Inspection Service 9 CFR Part 2 [Docket No. APHIS–2020–0101] RIN 0579–AC69 Handling of Animals; Contingency Plans Animal and Plant Health Inspection Service, USDA. ACTION: Final rule. AGENCY: The Animal and Plant Health Inspection Service issued a final rule on December 31, 2012, to establish regulations under which research facilities and dealers, exhibitors, intermediate handlers, and carriers must meet certain requirements for contingency planning and training of personnel. Implementation of the final rule was stayed on July 31, 2013, so that the agency could conduct additional review to further consider the impact of contingency plan requirements on regulated entities. Since that time, we have conducted such a review, and the 2021 Congressional Appropriations Act has required us to propose to lift the stay. We are therefore lifting the stay and making minor revisions to the requirements in order to update compliance dates and clarify intent. The lifting of the stay and proposed revisions will better ensure that entities responsible for animals regulated under the Animal Welfare Act are prepared to safeguard the health and welfare of such animals in the event of possible emergencies or disasters. DATES: Effective January 3, 2022. FOR FURTHER INFORMATION CONTACT: Dr. Elizabeth Theodorson, DVM, MPH, Assistant Deputy Administrator, Animal Care, APHIS, 4700 River Road, Unit 86, Riverdale, MD 20737; (970) 494–7473. SUPPLEMENTARY INFORMATION: SUMMARY: E:\FR\FM\03DER1.SGM 03DER1

Agencies

Management and Budget Office

[Federal Register Volume 86, Number 230 (Friday, December 3, 2021)]
[Rules and Regulations]
[Page 68533]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-26238]



========================================================================
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. 86, No. 230 / Friday, December 3, 2021 / 
Rules and Regulations

[[Page 68533]]



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 first of two 
2021 Compliance Supplement Addenda (2021 Addendum 1) 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 2021 
Addendum 1.

DATES: The 2021 Addendum 1 serves as a complement to the 2021 
Compliance Supplement published on August 13, 2021 (FR Doc. 2021-17363) 
and applies to fiscal year audits beginning after June 30, 2020. All 
comments to the 2021 Addendum 1 must be in writing and received by 
January 3, 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 1'' 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 
publically available.
    The 2021 Addendum 1 with Part 4 of the two American Rescue Plan Act 
(ARP) programs is available online on the CFO homepage 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 should 
contact Gil Tran at [email protected] or (202) 395-3052 or the 
OMB Grants team at [email protected].

SUPPLEMENTARY INFORMATION: The 2021 Addendum 1 (2 CFR part 200, subpart 
F, appendix XI) adds audit guidance for two new ARP programs to Part 4 
of the 2021 Compliance Supplement. The programs are: (1) Treasury's 
Coronavirus State and Local Fiscal Recovery Funds (assistance listing 
number 21.027), and (2) Education's Education Stabilization Fund 
(assistance listing number 84.425). Other Parts of the 2021 Compliance 
Supplement remain unchanged.
    As Federal awarding agencies are implementing additional ARP 
programs, OMB will continue to work with them to identify the new ARP 
programs that have special compliance and reporting requirements. When 
completed by the agencies and reviewed by OMB, these audit guides will 
be published as on the CFO.gov website as Addendum 2 to the 2021 
Compliance Supplement.
    Agencies have identified the following potential programs for 
Addendum 2.

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. 2021-26238 Filed 12-2-21; 8:45 am]
BILLING CODE 3110-01-P

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