80 FR 51423 - Implementation of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

NATIONAL ARCHIVES AND RECORDS ADMINISTRATION

Federal Register Volume 80, Issue 164 (August 25, 2015)

Page Range		51423-51424
FR Document		2015-21077

This final rule implements OMB's guidance on Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, published on December 26, 2013. NARA published an interim final rule proposing its implementation of OMB's new requirements on December 19, 2014 (79 FR 75871), along with other Federal awarding agencies. NARA received no comments on the interim final rule and by this action adopts the rule as final.

Federal Register, Volume 80 Issue 164 (Tuesday, August 25, 2015)

[Federal Register Volume 80, Number 164 (Tuesday, August 25, 2015)]
[Rules and Regulations]
[Pages 51423-51424]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-21077]



========================================================================
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. 
Prices of new books are listed in the first FEDERAL REGISTER issue of each 
week.

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Federal Register / Vol. 80, No. 164 / Tuesday, August 25, 2015 / 
Rules and Regulations

[[Page 51423]]



NATIONAL ARCHIVES AND RECORDS ADMINISTRATION

2 CFR Part 2600

36 CFR Parts 1206, 1207, and 1210

[FDMS No. NARA-15-0003; NARA-2015-058]
RIN 3095-AB83


Implementation of Uniform Administrative Requirements, Cost 
Principles, and Audit Requirements for Federal Awards

ACTION: Final rule.

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

SUMMARY: This final rule implements OMB's guidance on Uniform 
Administrative Requirements, Cost Principles, and Audit Requirements 
for Federal Awards, published on December 26, 2013. NARA published an 
interim final rule proposing its implementation of OMB's new 
requirements on December 19, 2014 (79 FR 75871), along with other 
Federal awarding agencies. NARA received no comments on the interim 
final rule and by this action adopts the rule as final.

DATES: This rule is final on September 24, 2015.

FOR FURTHER INFORMATION CONTACT: Contact Kimberly Keravuori, by 
telephone at 301-837-3151, by email at regulation_comments@nara.gov, or 
by mail at Kimberly Keravuori, Regulations Program Manager; Strategy 
Division (SP), Suite 4100; National Archives and Records 
Administration; 8601 Adelphi Road; College Park, MD 20740-6001.

SUPPLEMENTARY INFORMATION: 

Background

    On December 26, 2013, the Office of Management and Budget (OMB) 
streamlined the Federal Government's guidance on Federal awards and 
published final guidance in the Federal Register (78 FR 78590), 
entitled Uniform Administrative Requirements, Cost Principles, and 
Audit Requirements for Federal Awards (Uniform Guidance). OMB's final 
guidance at 2 CFR 200 followed on a Notice of Proposed Guidance issued 
February 1, 2013, and an Advanced Notice of Proposed Guidance issued 
February 28, 2012. The final guidance incorporated feedback received 
from the public in response to those earlier issuances. Additional 
supporting resources are available from the Council on Financial 
Assistance Reform at www.cfo.gov/COFAR. The final guidance delivered on 
two presidential directives; Executive Order 13520 on Reducing Improper 
Payments (74 FR 62201; November 15, 20019), and February 28, 2011 
Presidential Memorandum on Administrative Flexibility, Lower Costs, and 
Better Results for State, Local, and Tribal Governments, (Daily Comp. 
Pres. Docs.; http://www.thefederalregister.org/fdsys/pkg/DCPD-201100123/pdf/DCPD-201100123.pdf). It reflected more than two years of work by the Council 
on Financial Assistance Reform to improve the efficiency and 
effectiveness of Federal financial assistance. For a detailed 
discussion of the reform and its impacts, please see the Federal 
Register notice for the issuance of the final guidance (78 FR 78589).
    As stated in 2 CFR 200.110 of the guidance, Federal agencies must 
implement the OMB guidance on Federal awards by regulatory action. 
Implementing the Uniform Guidance will reduce administrative burden and 
risk of waste, fraud, and abuse for the approximately $600 billion per 
year awarded in Federal financial assistance. The result will be more 
Federal dollars reprogrammed to support the mission, new entities able 
to compete and win awards, and ultimately a stronger framework to 
provide key services to American citizens and support the basic 
research that underpins the United Stated economy.
    In accord with this requirement, on December 19, 2014, OMB and 
Federal awarding agencies, including NARA, published a joint interim 
final rule in the Federal Register (79 FR 75871), in which Federal 
awarding agencies revised their regulations to implement OMB's 2013 
Uniform Guidance. The interim final rule became effective on December 
26, 2014, and comments were accepted through February 2015.
    NARA's portion of the joint interim rule adopted OMB's new guidance 
by replacing 2 CFR 2600, making minor revisions to 36 CFR 1206 
(regulations for the National Historical Publications and Records 
Commission, NARA's grant-making organization) to reflect adoption of 2 
CFR 200, and removing 36 CFR 1207 and 1210 (which were rendered 
obsolete by the new provisions). Additional NARA grant administration 
policies in 36 CFR parts 1202, 1206, 1208, 1211, and 1212 remained in 
effect.
    NARA received no comments on these proposed changes.

Regulatory Analysis

Paperwork Reduction Act

    In accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 
Ch. 3506; 5 CFR 1320 Appendix A.1) (PRA), we reviewed the final rule 
and determined that there are no new collections of information 
contained therein. However, the OMB uniform guidance in 2 CFR 200 may 
have a negligible effect on burden estimates for existing information 
collections, including recordkeeping requirements for non-Federal 
entities that receive Federal awards.

Regulatory Flexibility Act

    The Regulatory Flexibility Act (RFA) requires an agency that is 
issuing a final rule to provide a final regulatory flexibility analysis 
or to certify that the rule will not have a significant economic impact 
on a substantial number of small entities. The common interim final 
rule implemented OMB final guidance issued on December 26, 2013, and 
will not have a significant economic impact beyond the impact of the 
December 2013 guidance; the same remains true for this final rule.

Executive Order 12866 Determination

    Pursuant to Executive Order 12866, OMB's Office of Information and 
Regulatory Affairs (OIRA) has designated this joint interim final rule 
to be significant.
    Unfunded Mandates Reform Act of 1995 Determination
    Section 202 of the Unfunded Mandates Reform Act of 1995 (Unfunded 
Mandates Act) (2 U.S.C. 1532) requires that covered agencies

[[Page 51424]]

prepare a budgetary impact statement before promulgating a rule that 
includes any Federal mandate that may result in the expenditure by 
State, local, and tribal governments, in the aggregate, or by the 
private sector, of $100 million or more in any one year. If a budgetary 
impact statement is required, section 205 of the Unfunded Mandates Act 
also requires covered agencies to identify and consider a reasonable 
number of regulatory alternatives before promulgating a rule. OMB 
determined that the joint interim final rule will not result in 
expenditures by State, local, and tribal governments, or by the private 
sector, of $100 million or more in any one year. The same remains true 
for this final rule by NARA. Accordingly, NARA has not prepared a 
budgetary impact statement or specifically addressed the regulatory 
alternatives considered.

Executive Order 13132 Determination

    OMB determined that the joint interim final rule did not have any 
Federalism implications, as required by Executive Order 13132. The same 
remains true for NARA's final rule.

List of Subjects

2 CFR Part 2600

    Accounting, Administrative practice and procedure, Appeal 
procedures, Auditing, Audit requirements, Colleges and universities, 
Cost principles, Grant administration, Grant programs, Hospitals, 
Intergovernmental relations, Nonprofit organizations, Reporting and 
recordkeeping requirements, Research misconduct, Small business, State 
and local governments, Tribal governments.

36 CFR Part 1206

    Archives and records, Grant programs--education, Reporting and 
recordkeeping requirements.

36 CFR Part 1207

    Accounting, Archives and records, Audit requirements, Grant 
administration, Grant programs, Reporting and recordkeeping 
requirements, State and local governments.

36 CFR Part 1210

    Accounting, Archives and records, Audit requirements, Colleges and 
universities, Grant administration, Grant programs, Nonprofit 
organizations, Reporting and recordkeeping requirements.
    Accordingly, under the authority in 44 U.S.C. 2104(a); 44 U.S.C. 
2501-2506; and 2 CFR 200, NARA adopts as a final rule without change 
the interim rule amending 2 CFR 2600, 36 CFR 1206, 1207, and 1210, 
which was published at 79 FR 75871 on December 19, 2014.

    Dated: August 18, 2015.
David S. Ferriero,
Archivist of the United States.
[FR Doc. 2015-21077 Filed 8-24-15; 8:45 am]
 BILLING CODE 7515-01-P

51423

Rules and Regulations Federal Register
Vol. 80, No. 164

Tuesday, August 25, 2015

This section of the FEDERAL REGISTER Uniform Administrative Requirements, December 26, 2014, and comments were
contains regulatory documents having general Cost Principles, and Audit accepted through February 2015.
applicability and legal effect, most of which Requirements for Federal Awards NARA’s portion of the joint interim
are keyed to and codified in the Code of (Uniform Guidance). OMB’s final rule adopted OMB’s new guidance by
Federal Regulations, which is published under replacing 2 CFR 2600, making minor
guidance at 2 CFR 200 followed on a
50 titles pursuant to 44 U.S.C. 1510.
Notice of Proposed Guidance issued revisions to 36 CFR 1206 (regulations
The Code of Federal Regulations is sold by February 1, 2013, and an Advanced for the National Historical Publications
the Superintendent of Documents. Prices of Notice of Proposed Guidance issued and Records Commission, NARA’s
new books are listed in the first FEDERAL February 28, 2012. The final guidance grant-making organization) to reflect
REGISTER issue of each week. incorporated feedback received from the adoption of 2 CFR 200, and removing 36
public in response to those earlier CFR 1207 and 1210 (which were
issuances. Additional supporting rendered obsolete by the new
NATIONAL ARCHIVES AND RECORDS resources are available from the Council provisions). Additional NARA grant
ADMINISTRATION on Financial Assistance Reform at administration policies in 36 CFR parts
www.cfo.gov/COFAR. The final 1202, 1206, 1208, 1211, and 1212
2 CFR Part 2600 remained in effect.
guidance delivered on two presidential
directives; Executive Order 13520 on NARA received no comments on
36 CFR Parts 1206, 1207, and 1210 these proposed changes.
Reducing Improper Payments (74 FR
[FDMS No. NARA–15–0003; NARA–2015– 62201; November 15, 20019), and Regulatory Analysis
058] February 28, 2011 Presidential
Memorandum on Administrative Paperwork Reduction Act
RIN 3095–AB83
Flexibility, Lower Costs, and Better In accordance with the Paperwork
Implementation of Uniform Results for State, Local, and Tribal Reduction Act of 1995 (44 U.S.C. Ch.
Administrative Requirements, Cost Governments, (Daily Comp. Pres. Docs.; 3506; 5 CFR 1320 Appendix A.1) (PRA),
Principles, and Audit Requirements for http://www.gpo.gov/fdsys/pkg/DCPD- we reviewed the final rule and
Federal Awards 201100123/pdf/DCPD-201100123.pdf). determined that there are no new
It reflected more than two years of work collections of information contained
ACTION: Final rule. by the Council on Financial Assistance therein. However, the OMB uniform
SUMMARY: This final rule implements Reform to improve the efficiency and guidance in 2 CFR 200 may have a
OMB’s guidance on Uniform effectiveness of Federal financial negligible effect on burden estimates for
Administrative Requirements, Cost assistance. For a detailed discussion of existing information collections,
Principles, and Audit Requirements for the reform and its impacts, please see including recordkeeping requirements
Federal Awards, published on the Federal Register notice for the for non-Federal entities that receive
December 26, 2013. NARA published an issuance of the final guidance (78 FR Federal awards.
interim final rule proposing its 78589).
Regulatory Flexibility Act
implementation of OMB’s new As stated in 2 CFR 200.110 of the
The Regulatory Flexibility Act (RFA)
requirements on December 19, 2014 (79 guidance, Federal agencies must
requires an agency that is issuing a final
FR 75871), along with other Federal implement the OMB guidance on
rule to provide a final regulatory
awarding agencies. NARA received no Federal awards by regulatory action.
flexibility analysis or to certify that the
comments on the interim final rule and Implementing the Uniform Guidance
rule will not have a significant
by this action adopts the rule as final. will reduce administrative burden and
economic impact on a substantial
DATES: This rule is final on September risk of waste, fraud, and abuse for the
number of small entities. The common
24, 2015. approximately $600 billion per year
interim final rule implemented OMB
FOR FURTHER INFORMATION CONTACT: awarded in Federal financial assistance.
final guidance issued on December 26,
Contact Kimberly Keravuori, by The result will be more Federal dollars
2013, and will not have a significant
telephone at 301–837–3151, by email at reprogrammed to support the mission,
economic impact beyond the impact of
regulation_comments@nara.gov, or by new entities able to compete and win
the December 2013 guidance; the same
mail at Kimberly Keravuori, Regulations awards, and ultimately a stronger
remains true for this final rule.
Program Manager; Strategy Division framework to provide key services to
(SP), Suite 4100; National Archives and American citizens and support the basic Executive Order 12866 Determination
Records Administration; 8601 Adelphi research that underpins the United Pursuant to Executive Order 12866,
Road; College Park, MD 20740–6001. Stated economy. OMB’s Office of Information and
SUPPLEMENTARY INFORMATION: In accord with this requirement, on Regulatory Affairs (OIRA) has
December 19, 2014, OMB and Federal designated this joint interim final rule to
Background awarding agencies, including NARA, be significant.
Lhorne on DSK5TPTVN1PROD with RULES

On December 26, 2013, the Office of published a joint interim final rule in Unfunded Mandates Reform Act of
Management and Budget (OMB) the Federal Register (79 FR 75871), in 1995 Determination
streamlined the Federal Government’s which Federal awarding agencies Section 202 of the Unfunded
guidance on Federal awards and revised their regulations to implement Mandates Reform Act of 1995
published final guidance in the Federal OMB’s 2013 Uniform Guidance. The (Unfunded Mandates Act) (2 U.S.C.
Register (78 FR 78590), entitled interim final rule became effective on 1532) requires that covered agencies

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Document Created: 2018-02-23 11:02:40
Document Modified: 2018-02-23 11:02:40

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Rules and Regulations
Action		Final rule.
Dates		This rule is final on September 24, 2015.
Contact		Contact Kimberly Keravuori, by telephone at 301-837-3151, by email at [email protected], or by mail at Kimberly Keravuori, Regulations Program Manager; Strategy Division (SP), Suite 4100; National Archives and Records Administration; 8601 Adelphi Road; College Park, MD 20740-6001.
FR Citation		80 FR 51423
RIN Number		3095-AB83
CFR Citation		2 CFR 2600 36 CFR 1206 36 CFR 1207 36 CFR 1210
CFR Associated		Accounting; Administrative Practice and Procedure; Appeal Procedures; Auditing; Audit Requirements; Colleges and Universities; Cost Principles; Grant Administration; Grant Programs; Hospitals; Intergovernmental Relations; Nonprofit Organizations; Reporting and Recordkeeping Requirements; Research Misconduct; Small Business; State and Local Governments; Tribal Governments; Archives and Records and Grant Programs-Education