PF 2020-46 2020 Compliance Supplement for 2 CFR 200

SUMMARY:  

Policy Flash 2020-46 provides notification of the publication of the 2020 Compliance Supplement (2020 Supplement) for the Office of Management and Budget's (OMB) uniform administrative requirements, cost principles, and audit requirements regulations (2 CFR 200) on August 18, 2020.

The 2 CFR Part 200, Appendix XI, Compliance Supplement - August 2020 is available online on the OMB home page at: https://www.whitehouse.gov/omb/office-federal-financial-management/.

The 2020 Supplement is effective for audits of fiscal years beginning after June 30, 2019, and supersedes the Compliance Supplement dated August 2019.

The 2020 Supplement adds, deletes, and modifies prior Supplement sections and continues the OMB mandate adopted in the 2019 Compliance Supplement requiring that each federal agency limit the number of compliance requirements subject to the audit to six, with the exception of the Research and Development cluster, which has been permitted to identify seven compliance requirements as subject to the audit. The 2020 Supplement also includes guidance related to Coronavirus administrative relief included in the four memoranda OMB issued (OMB M-20-11, March 9, 2020; OMB M-20-17, March 19, 2020; OMB M-20-20, April 9, 2020; and OMB M-20-26, June 18, 2020).

For DOE questions concerning this Policy Flash, please email DOE_oapmpolicy@hq.doe.gov.

For NNSA questions concerning this policy flash, please contact NNSA at (505) 845-4337.

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