[Federal Register Volume 81, Number 153 (Tuesday, August 9, 2016)]
[Notices]
[Pages 52714-52715]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-18780]
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OFFICE OF MANAGEMENT AND BUDGET
Uniform Administrative Requirements, Cost Principles, and Audit
Requirements
AGENCY: Executive Office of the President, Office of Management and
Budget.
ACTION: Notice of availability.
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[[Page 52715]]
SUMMARY: This notice announces the availability of the 2016 OMB 2 CFR
200, Subpart F--Compliance Supplement (Supplement). The notice also
offers interested parties an opportunity to comment on the 2016
Supplement. The 2016 Supplement adds two new programs and deletes five
programs (that are completed under the American Recovery and
Reinvestment Act). It has also been updated for program changes and
technical corrections. In addition, it removed two compliance
requirements from the standard list of such requirements: Davis Bacon
(formerly compliance requirement D) and Real Property Acquisition and
Relocation Assistance (formerly compliance requirement K). Part 3--
Compliance Requirements is divided into two subparts. Subpart 3.1 is
applicable to awards issued prior to December 26, 2014 and Subpart 3.2
is applicable to awards issued on or after December 26, 2014.
The two added programs are:
CFDA 14.225--Community Development Block Grants/Special
Purpose Grants/Insular Areas to form a cluster with CFDA 14.218,
Community Development Block Grants/Entitlement Grants.
CFDA 14.272--National Disaster Resilience Competition
(CDBG-NDR) to form a cluster with CFDA 14.269, Hurricane Sandy
Community Development Block Grant Disaster Recovery Grants (CDBG-DR).
The five deleted programs are:
CFDA 11.010--Community Trade Adjustment Assistance.
CFDA 14.880--Family Unification Program (FUP).
CFDA 14.257--Homelessness Prevention and Rapid Re-Housing
Program (HPRP) (Recovery Act Funded).
CFDA 81.128, Energy Efficiency and Conservation Block
Grant Program.
CFDA 84.388--School Improvement Grants, Recovery Act.
Part 6--Internal Control was updated to be consistent with the
guidance contained in ``Standards for Internal Control in the Federal
Government'' issued by the Comptroller General of the United States
(Green Book) and the ``Internal Control Integrated Framework'' (revised
in 2013), issued by the Committee of Sponsoring Organizations of the
Treadway Commission (COSO).
Highlights of the changes in the Appendices include the following:
Appendix II provides the dates of agencies' issuance of
final rules or regulatory actions to implement the OMB Guidance in 2
CFR 200.
Appendix III lists the National Single Audit Coordinators
and Single Audit Key Management Liaisons, along with their distinct
roles for answering public inquiries regarding Single Audit.
A list of changes to the 2016 Supplement can be found at
Appendix V.
Due to its length, the 2016 Supplement is not included in this
Notice.
DATES: The 2016 Supplement supersedes the 2015 Supplement and will
apply to audits of fiscal years beginning after June 30, 2015. All
comments on the 2016 Supplement must be in writing and received by
October 31, 2016. Late comments will be considered to the extent
practicable. We received no comments on the 2015 Supplement.
Due to potential delays in OMB's receipt and processing of mail
sent through the U.S. Postal Service, we encourage respondents to
submit comments electronically to ensure timely receipt. We cannot
guarantee that comments mailed will be received before the comment
closing date.
Electronic mail comments may be submitted to:
[email protected]. Please include ``2 CFR 200 Subpart F--Audit
Requirement, Compliance Supplement--2016'' 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 submitted via facsimile at 202-395-3952.
Comments may be mailed to Gilbert Tran, Office of Federal Financial
Management, Office of Management and Budget, 725 17th Street NW., Room
6025, New Executive Office Building, Washington, DC 20503.
Comments may also be sent through http://www.regulations.gov--a
Federal E-Government Web site that allows the public to find, review,
and submit comments on documents that agencies have published in the
Federal Register and that are open for comment. Simply type ``2 CFR 200
Subpart F--Audit Requirement, Compliance Supplement--2016'' (in quotes)
in the Comment or Submission search box, click Go, and follow the
instructions for submitting comments. Comments received through the Web
site by the date specified above will be included as part of the
official record.
ADDRESSES: The 2016 Supplement is available online on the OMB home page
at https://www.whitehouse.gov/omb/financial_default.
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 Gilbert Tran, Office of Management and Budget, Office of
Federal Financial Management, at (202) 395-3052.
Mark Reger,
Deputy Controller.
[FR Doc. 2016-18780 Filed 8-8-16; 8:45 am]
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