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)

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, 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]



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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.

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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 [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.

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