Uniform Administrative Requirements, Cost Principles, and Audit Requirements, 32621 [2023-10954]

Download as PDF 32621 Rules and Regulations Federal Register Vol. 88, No. 98 Monday, May 22, 2023 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: Notice of availability; request for comments. AGENCY: 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: https:// 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: GrantsTeam@omb.eop.gov. 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 ddrumheller on DSK120RN23PROD with RULES1 SUMMARY: VerDate Sep<11>2014 17:13 May 19, 2023 Jkt 259001 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/officefederal-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 GrantsTeam@omb.eop.gov. 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 FEDERAL RESERVE SYSTEM 12 CFR Part 265 [Docket No. R–1778] RIN 7100–AG37 Rules Regarding Delegation of Authority Board of Governors of the Federal Reserve System (Board). AGENCY: PO 00000 Frm 00001 Fmt 4700 Sfmt 4700 Final rule; correcting amendments. ACTION: The Board is updating its Rules Regarding Delegation of Authority to add delegations of authority previously approved by the Board and make certain technical corrections. SUMMARY: Effective May 22, 2023. DATES: FOR FURTHER INFORMATION CONTACT: Andrew Hartlage, Special Counsel, (202) 452–6483; Amory Goldberg, Senior Counsel, (202) 452–3124; or Brian Kesten, Senior Attorney, (202) 843– 4079, Legal Division, Board of Governors of the Federal Reserve System, 20th Street and Constitution Avenue NW, Washington, DC 20551. For users of TTY–TRS, please call 711 from any telephone, anywhere in the United States. Section 11(k) of the Federal Reserve Act authorizes the Board to delegate, by published order or rule and subject to the Administrative Procedure Act, any of its functions, other than those related to rulemaking or pertaining principally to monetary and credit policies, to one or more administrative law judges, members or staff of the Board, or the Reserve Banks.1 The Board has delegated authority to Board members (in their individual capacity and as chairs of committees of the Board), Board staff, and the Federal Reserve Banks to take certain actions under the various statutes that the Board administers. The Board’s Rules Regarding Delegation of Authority (delegation rules) implement section 11(k) of the Federal Reserve Act and enumerate the actions that the Board has determined to delegate. By delegating actions that do not raise significant legal, supervisory, or policy issues, the Board can respond more efficiently to applications, requests, and other matters. The Board published a final rule in 2022 that comprehensively revised the delegation rules.2 The Board is amending the delegation rules to publish delegations of authority previously approved by the Board and make certain technical corrections, including cross-references that SUPPLEMENTARY INFORMATION: 1 12 U.S.C. 248(k). Regarding Delegation of Authority, 87 FR 53988 (September 1, 2022). 2 Rules E:\FR\FM\22MYR1.SGM 22MYR1

Agencies

Management and Budget Office

[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]



========================================================================
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. 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.

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

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: https://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

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