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Rules and Regulations
Federal Register Vol. 86, No. 154
Friday, August 13, 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 OMB.
ACTION: Guidance.

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AGENCY:

SUMMARY: This document announces the availability of the 2021 Compliance Supplement 2021 Supplement for the Office of Management and Budgets uniform administrative requirements, cost principles, and audit requirements regulations. This document also offers interested parties an opportunity to comment on the 2021 Supplement.
DATES: The 2021 Supplement replaces the 2020 Supplement issued in August 2020 and its Addendum issued in December 2020. The Supplement applies to fiscal year audits beginning after June 30, 2020.
ADDRESSES: All comments to the 2021
Supplement must be in writing and received by August 30, 2021. Late comments will be considered to the extent practicable. Comments will be reviewed and addressed, when appropriate, in the 2022 Compliance Supplement. Electronic mail comments may be submitted to: http
www.regulations.gov. Please include 2
CFR Part 200 Subpart FAudit Requirements, Appendix XI
Compliance Supplement2021 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
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and/or business confidential information provided. Do not include any information you would not like to be made publically available.
The 2021 Supplement is available online on the OMB home page 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 Gil Tran at Hai_M._Tran@omb.eop.gov or 202 3953052 or the OMB Grants team at GrantsTeam@omb.eop.gov.
SUPPLEMENTARY INFORMATION: The 2021
Supplement 2 CFR part 200, subpart F, appendix XI adds five new programs, deletes four programs and provides updates on many other programs including the 14 programs previously included in the 2020 Addendum to the Single Audit Compliance Supplement, where necessary. The 2021 Supplement is a continuation of efforts to maximize the value of grant funding by applying a risk-based, data-driven framework that balances compliance requirements with demonstrating successful results.
Consistent with the reduction in compliance areas in the 2019
Supplement, the 2021 Compliance Supplement allows for a maximum of six compliance areas and requires a review for performance reporting for 57
programs. OMB is continuing to work with Federal awarding agencies to further emphasize performance reviews and will make updates accordingly in future Supplements. The 2021
Supplement also includes guidance related to the administrative flexibilities included in Appendix 3 of OMB
memorandum M2120 March 19, 2021 and the revisions to 2 CFR
Grants and Agreements published in August 12, 2020 in Part 8, Appendix VII of the Supplement. 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 US

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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.
A summary of comments and OMB
responses is shown below.
Audit ExtensionCommenters suggested clarifications on the Single Audit extension allowed in OMB M21
20 to be included in the Supplement Part 8, Appendix VII. OMB concurred and added information related the audit extension.
Performance Reporting Review Commenters highlighted that there was a significant increase in the number of programs in the Supplement that require auditors to review the recipients performance reporting requirements. Commenters suggested agencies add the key line items in the performance reports that the agencies request the auditors verify, in order to focus the auditors on the important areas for review. OMB concurred and worked with the relevant agencies to add the key line items on the performance reports in the Suggested Audit Procedures section.
2 CFR Revisions effective November 12, 2020Commenters requested that the Supplement contain two separate parts B for the Allowable Costs/Cost Principlesone for the applicable cost principles prior to 2 CFR updates on November 12, 2020 and one for applicable cost principles after November 12, 2020. OMB disagreed but provided clear indication of the cost principles and areas that were revised in November 12, 2020. Additionally, the Supplement provides the link to CFO.gov Uniform Guidance cfo.gov which contains the relevant information related to the 2 CFR and its revisions, including the redlined version of the guidance, a crosswalk document, and the latest set of Frequently Asked Questions FAQs2CRFFrequentlyAskedQuestions_
2021050321.pdf cfo.gov.
Assistance Listing CFDA
Commenters noted that the term Assistance Listing is now used on the Federal Government website Sam.gov instead of the previous term of CFDA
to describe a Federal program. OMB
concurred and replaced CFDA with Assistance Listing for consistency.

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