[Federal Register Volume 63, Number 153 (Monday, August 10, 1998)]
[Notices]
[Page 42645]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-21369]


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OFFICE OF MANAGEMENT AND BUDGET

RIN 0348-AB44


OMB Circular A-110, Uniform Administrative Requirements for 
Grants and Agreements With Institutions of Higher Education, Hospitals, 
and Other Non-Profit Organizations

AGENCY: Office of Management and Budget, Executive Office of the 
President.

ACTION: Final revision.

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SUMMARY: The Office of Management and Budget (OMB) is adopting final 
conforming amendments to Circular A-110, ``Uniform Administrative 
Requirements for Grants and Agreements with Institutions of Higher 
Education, Hospitals, and Other Non-Profit Organizations.''

DATES: Effective September 9, 1998.

FOR FURTHER INFORMATION CONTACT: F. James Charney, Policy Analyst, 
Office of Management and Budget, at (202) 395-3993. The revised 
Circular is available on the OMB Home Page at http://
www.whitehouse.gov/WH/EOP/omb, as well as from the EOP Publications 
Office at (202) 395-7332.

SUPPLEMENTARY INFORMATION: On August 29, 1997 (62 FR 45933), the Office 
of Management and Budget (OMB) issued interim final conforming 
amendments to Circular A-110 to update references to reflect the 
enactment of the Single Audit Act Amendments of 1996 (Public Law 104-
156, 110 Stat. 1396), the rescission of Circular A-128, ``Audits of 
State and Local Governments'' (Circular A-128 was consolidated into 
Circular A-133), and revisions to OMB Circular A-133 (62 FR 35278, June 
30, 1997). Only one comment was received in response to the interim 
final conforming amendments; the commenter stated its general agreement 
with the substance of the revisions.
    Accordingly, OMB is adopting in final form, without change, the 
interim final conforming amendments to Circular A-110 which were 
published at 62 FR 45933 on August 29, 1997.

    Issued in Washington, D.C., July 31, 1998.
Jacob J. Lew,
Acting Director.

    OMB hereby amends paragraphs (a), (b) and (c) of Section 
________.26 of OMB Circular A-110 to read as follows: ________.26 Non-
Federal audits.
    (a) Recipients and subrecipients that are institutions of higher 
education or other non-profit organizations (including hospitals) shall 
be subject to the audit requirements contained in the Single Audit Act 
Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-
133, ``Audits of States, Local Governments, and Non-Profit 
Organizations.''
    (b) State and local governments shall be subject to the audit 
requirements contained in the Single Audit Act Amendments of 1996 (31 
U.S.C. 7501-7507) and revised OMB Circular A-133, ``Audits of States, 
Local Governments, and Non-Profit Organizations.''
    (c) For-profit hospitals not covered by the audit provisions of 
revised OMB Circular A-133 shall be subject to the audit requirements 
of the Federal awarding agencies.

[FR Doc. 98-21369 Filed 8-7-98; 8:45 am]
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