[Federal Register Volume 87, Number 68 (Friday, April 8, 2022)]
[Rules and Regulations]
[Page 20693]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-07463]



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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. 

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Federal Register / Vol. 87, No. 68 / Friday, April 8, 2022 / Rules 
and Regulations

[[Page 20693]]



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.

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SUMMARY: This document provides a technical update for two programs 
that were included with the 2021 Compliance Supplement (issued on 
August 13, 2021) and Addendum 1 (issued on December 3, 2021). The two 
programs are the Department of Health and Human Services (HHS) 
Assistance Listing 93.498 Provider Relief Fund and Treasury Assistance 
Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds. This 
document also offers interested parties an opportunity to comment on 
the 2021 Technical Update.

DATES: 
    Effective date: This technical update to the guidance is effective 
April 8, 2022.
    Applicability date: The 2021 Technical Update provides an update to 
two programs included in the 2021 Compliance Supplement published on 
August 13, 2021 (86 FR 44573) and Addendum 1 published on December 3, 
2021 (86 FR 68533) and applies to fiscal year audits beginning after 
June 30, 2020.
    Comments due: All comments to the 2021 Technical Update must be in 
writing and received by May 9, 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: http://www.regulations.gov. Please include ``2 CFR Part 
200 Subpart F--Audit Requirements, Appendix XI--Compliance Supplement--
2021 Technical Update'' 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: <a href="/cdn-cgi/l/email-protection#da9da8bbb4aea98ebfbbb79ab5b7b8f4bfb5aaf4bdb5ac"><span class="__cf_email__" data-cfemail="bcfbceddd2c8cfe8d9ddd1fcd3d1de92d9d3cc92dbd3ca">[email protected]</span></a>.
    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 Technical Update to Part 4 of the two programs (described 
in the SUPPLEMENTARY INFORMATION section) is available online on the 
CFO home page 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 <a href="/cdn-cgi/l/email-protection#bbf3dad2e4f695e4efc9dad5fbd4d6d995ded4cb95dcd4cd"><span class="__cf_email__" data-cfemail="8cc4ede5d3c1a2d3d8feede2cce3e1eea2e9e3fca2ebe3fa">[email protected]</span></a> or (202) 881-7830 or the 
OMB Grants team at <a href="/cdn-cgi/l/email-protection#cb8cb9aaa5bfb89faeaaa68ba4a6a9e5aea4bbe5aca4bd"><span class="__cf_email__" data-cfemail="f8bf8a99968c8bac9d9995b897959ad69d9788d69f978e">[email protected]</span></a>.

SUPPLEMENTARY INFORMATION: The 2021 Technical Update (2 CFR part 200, 
subpart F, and appendix XI to part 200) provides the following update 
to these two programs:
    <bullet> The Department of Health and Human Services (HHS) 
Assistance Listing 93.498 Provider Relief Fund--the update is to remove 
Part 4--Section III(N)(1) Special Test and Provisions: Out-of-Network 
Patient Out-of-Pocket Expenses. HHS has determined that the review 
requirements are no longer meaningful and applicable to the oversight 
of this program.
    <bullet> Treasury Assistance Listing 21.027 Coronavirus State and 
Local Fiscal Recovery Funds (SLFRF)--the update is to provide in Part 
4, Section IV--Other Information an alternative audit approach for 
eligible SLFRF recipients that would otherwise not be required to 
undergo an audit under 2 CFR part 200, subpart F, if it was not for the 
expenditures of SLFRF funds directly awarded by Treasury. This 
alternative is intended to reduce the burden of a full Single Audit or 
Program-Specific Audit on eligible recipients (estimated at more than 
10,000 entities) and practitioners, as well as uphold Treasury's 
responsibility to be good stewards of federal funds.
    It also provides an update to the Supplement Part 8 Appendix VII to 
add the alternative compliance examination engagement in accordance 
with the Government Accountability Office's Government Auditing 
Standards for eligible recipients of the SLFRF.

Deidre A. Harrison,
Acting Controller.
[FR Doc. 2022-07463 Filed 4-7-22; 8:45 am]
BILLING CODE 3110-01-P


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