OMB Updates Uniform Guidance and Releases Compliance Supplement


OMB Updates Uniform Guidance and Releases Compliance Supplement

August 26, 2020

OMB Updates Uniform Guidance and Releases Compliance Supplement


OMB Uniform Guidance Update

On August 13, 2020 the Office of Management and Budget (OMB) published in the Federal Register (85 FR 49506) revisions and updates to the Uniform Guidance 2 C.F.R. Part 200. This is the most substantial update since inception in December 2013 and are the culmination of the required five-year review of the guidance as outlined in 2 C.R.F 200.109.

The general effective date of this revised guidance is November 12, 2020 with the exception of 2 C.F.R 200.216 Prohibition on Certain Telecommunications and Video Surveillance Services or Equipment and 2 C.F.R 200.340 Termination which are effective as of August 13, 2020. The revisions are not applicable to federal financial assistance awards issued prior to November 12, 2020. Awards under the Coronavirus Aid, Relief and Economic Security Act (CARES Act) (P.L. 116-136) will continue to follow the existing Uniform Guidance provisions. 


These changes incorporate goals under the President's Management Agenda for standardization of grants management processes and data needs. NAFOA submitted a comment letter earlier this year after meeting with Indian Country audit and law professionals expressing our concerns regarding public posting of Negotiated Indirect Cost Rates (NICR) of Indian tribes or tribal organizations.

OMB accepted NAFOA's position to exclude Indian tribes or tribal organizations, as defined in the Indian Self Determination, Education and Assistance Act, 25. U.S.C. 450b(1)), from disclosure of their NICR on a public website.

NAFOA remains committed to protecting Indian Tribal Governments' sovereign right to grant or not grant disclosure of critical tribal information and will continue to provide insight to OMB.

OMB Publishes 2020 Compliance Supplement

On August 18, 2020 OMB issued the 2020 Compliance Supplement (2 C.F.R. Part 200, Appendix XI). Each year OMB publishes the Compliance Supplement for auditors to follow in determining compliance requirements that could have a direct and material effect on the programs included in a Single Audit. NAFOA encourages every tribe and tribal organization to stay up to date with each year's Compliance Supplement and how it relates to their federal awards.

OMB has indicated it is working with federal agencies to identify the needs for additional audit guidance for new COVID-19 related programs and existing programs with compliance requirement changes. OMB plans to publish an addendum to the 2020 Compliance Supplement in Fall 2020.

NAFOA will continue to provide relevant updates as more information is released in the future.
For any other questions or concerns, please contact Emery Real Bird, Financial Management Policy Specialist, at or (202) 945-7750.