E. Aligning 2 CFR With Authoritative Sources
OMB proposes several revisions to increase transparency regarding Federal spending as required by FFATA, as amended by the DATA Act, which mandates Federal agencies to report Federal appropriations received or expended by Federal agencies and non-Federal entities. OMB also proposes revisions to the reporting thresholds to further align financial assistance requirements with those of the Federal acquisition community.
OMB also proposes to make changes throughout 2 CFR to make it clear that Federal agencies may receive Federal financial assistance awards. This will increase transparency for Federal awards received by Federal agencies.
To further align implementation of FFATA, as amended by DATA Act, between the Federal financial assistance and acquisition communities, OMB proposes revisions to Federal awarding agency and pass-through entity reporting thresholds. For Federal awarding agencies, OMB proposes revisions to 2 CFR part 170 to require agencies to report Federal awards that equal or exceed the micro-purchase threshold as set by the FAR at 48 CFR subpart 2.1. Consistent with the FAR threshold for subcontract reporting, OMB is proposing to raise the reporting threshold for subawards that equal or exceed $30,000. OMB seeks comments that includes an analysis on the advantages and disadvantages of raising this threshold. Continue reading “E. Aligning 2 CFR With Authoritative Sources”
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New couch potato hobby losses limit statutes less than IRC point 469 provide you to losses of an inactive activity is going to be deducted in order to the latest the amount of taxpayer’s income away from inactive situations into 12 months. The fresh Treasury Rules identify an inactive activity simply while the one trade or business pastime the spot where the taxpayer will not materially engage getting eg taxable seasons [Treasury Statutes part step one.469-1T(e)(2)].
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