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10439

Rules and Regulations
Federal Register Vol. 86, No. 33
Monday, February 22, 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.

PART 25UNIVERSAL IDENTIFIER
AND SYSTEM FOR AWARD
MANAGEMENT
1. The authority citation for part 25
continues to read as follows:

Authority: Pub. L. 109282; 31 U.S.C.
6102.

The Code of Federal Regulations is sold by the Superintendent of Documents.

2. Revise paragraph 3 of item C of Appendix A to Part 25 to read as follows:

OFFICE OF MANAGEMENT AND
BUDGET

Appendix A to 2 CFR Part 25Award Term
2 CFR Parts 25 and 200

Docket No. 202017468

Guidance for Grants and Agreements AGENCY:

Office of Management and
Budget.
ACTION:

Correcting amendments.

The Office of Management and Budget OMB is correcting the final guidance that appeared in the Federal Register on August 13, 2020. That document incorrectly cited specific sections or laws and inadvertently omitted specific language from the revisions. This amendment fixes citations and references and clarifies specific language.

SUMMARY:

DATES:

Effective on February 22, 2021.

FOR FURTHER INFORMATION CONTACT:

Nicole Waldeck or Gil Tran at the OMB
Office of Federal Financial Management at GrantsTeam@omb.eop.gov or 202
3953993.
This is a summary of the revisions to OMBs Guidance for Grants and Agreements published August 13, 2020 85 FR
49506.

SUPPLEMENTARY INFORMATION:

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List of Subjects in 2 CFR Parts 25 and 200
Accounting, Administrative practice and procedure, Colleges and universities, Grant programs, Grants administration, Hospitals, Indians, Loan programs, Nonprofit organizations, Reporting and recordkeeping requirements, State and local governments.
Accordingly, 2 CFR parts 25 and 200
are corrected by making the following correcting amendments:

VerDate Sep<11>2014

16:23 Feb 19, 2021

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C.
3. Entity includes non-Federal entities as defined at 2 CFR 200.1 and also includes all of the following, for purposes of this part:
a. A foreign organization;
b. A foreign public entity;
c. A domestic for-profit organization; and d. A Federal agency.

PART 200UNIFORM
ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT
REQUIREMENTS FOR FEDERAL
AWARDS
3. The authority citation for part 200
continues to read as follows:

Authority: 31 U.S.C. 503.

4. In 200.1, add in alphabetical order the definition of Federal awarding agency and revise the definition of oversight agency for audit to read as follows:

200.1

Definitions

Federal awarding agency means the Federal agency that provides a Federal award directly to a non-Federal entity.

Oversight agency for audit means the Federal awarding agency that provides the predominant amount of funding directly direct funding as listed on the schedule of expenditures of Federal awards, see 200.510b to a nonFederal entity unless OMB designates a specific cognizant agency for audit.
When the direct funding represents less than 25 percent of the total Federal expenditures as direct and sub-awards by the non-Federal entity, then the Federal agency with the predominant amount of total funding is the designated oversight agency for audit.
When there is no direct funding, the
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Federal awarding agency which is the predominant source of pass-through funding must assume the oversight responsibilities. The duties of the oversight agency for audit and the process for any reassignments are described in 200.513b.

200.2

through 200.99 Removed
5. Remove 200.2 through 200.99.
6. In 200.101, revise paragraphs e introductory text and f introductory text to read as follows:

200.101

Applicability.

e Program applicability. Except for 200.203, 200.216, and 200.331
through 200.333, the requirements in subparts C, D, and E of this part do not apply to the following programs:

f Additional program applicability.
Except for 200.203 and 200.216, the guidance in subpart C of this part does not apply to the following programs:

7. In 200.102, revise paragraph c to read as follows:
200.102

Exceptions.

c The Federal awarding agency may adjust requirements to a class of Federal awards or non-Federal entities when approved by OMB, or when required by Federal statutes or regulations, except for the requirements in subpart F of this part. A Federal awarding agency may apply less restrictive requirements when making fixed amount awards as defined in subpart A of this part, except for those requirements imposed by statute or in subpart F of this part.

8. In 200.206, revise paragraph a1
to read as follows:
200.206 Federal awarding agency review of risk posed by applicants.

a 1 Prior to making a Federal award, the Federal awarding agency is required by the Payment Integrity Information Act of 2019, 31 U.S.C. 3301
note, and 41 U.S.C. 2313 to review information available through any OMBdesignated repositories of governmentwide eligibility qualification or financial integrity information as appropriate. See also suspension and debarment requirements at 2 CFR part
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