[Federal Register Volume 80, Number 134 (Tuesday, July 14, 2015)]
[Pages 41094-41095]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-17236]



Audits of States, Local Governments, and Non-Profit 
Organizations; OMB Circular A-133 Compliance Supplement

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

ACTION: Notice of availability of the 2015 OMB Circular A-133 
Compliance Supplement.


SUMMARY: This notice announces the availability of the 2015 OMB 
Circular A-133 Compliance Supplement (Supplement). The notice also 
offers interested parties an opportunity to comment on the 2015 

DATES: The 2015 Supplement supersedes the 2014 Supplement and will 
apply to audits of fiscal years beginning after June 30, 2014. All 
comments on the 2015 Supplement must be in writing and received by 
October 31, 2015. Late comments will be considered to the extent 
practicable. We received no comments on the 2014 Supplement.
    See the Comments section of SUPPLEMENTARY INFORMATION for further 
information on submitting comments.

ADDRESSES: The 2015 Supplement is available online on the OMB home page 
at https://www.whitehouse.gov/omb/circulars/a133_compliance_supplement_2015.

FOR FURTHER INFORMATION CONTACT: Recipients and auditors should contact 
their cognizant or oversight agency for audit, or Federal awarding 
agency, as appropriate under the circumstances. The Federal agency 
contacts are listed in Appendix III of the Supplement. Subrecipients 
should contact their pass-through entity. Federal agencies should 
contact Gilbert Tran, Office of Management and Budget, Office of 
Federal Financial Management, at (202) 395-3052.


Synopsis of 2015 Supplement

    The 2015 Supplement adds five new programs and deletes 11 programs 
(including nine completed under the American Recovery and Reinvestment 
Act). It has also updated for program changes and technical 
corrections. In addition, it removed two compliance requirements from 
the standard list of such requirements: Davis Bacon (formerly 
compliance requirement D) and Real Property Acquisition and Relocation 
Assistance (formerly compliance requirement K). Part 3--Compliance 
Requirements is divided into two subparts. Subpart 3.1 is applicable to 
awards issued prior to December 26, 2014 and Subpart 3.2 is applicable 
to awards issued on or after December 26, 2014.
    The five added programs are:

 CFDA 14.267--Continuum of Care (CoC) Program
 CFDA 14.269--Hurricane Sandy Community Development Block Grant 
Disaster Recovery Grants (CDBG-DR)
 CFDA 20.616--National Priority Safety Programs (as part of 
existing cluster 20.001--Wage Rate Requirements Cross Cutting Section)
 CFDA 21.015--Resources and Ecosystems Sustainability, Tourist 
Opportunities, and Revived Economies of the Gulf Coast States
 CFDA 93.545 -Consumer Operated and Oriented Plan (CO-OP) 

    The eleven deleted programs are:

 CFDA 93.991--Preventive Health and Services Block Grant
 CFDA 84.037--Student Financial Assistance Cluster- Perkins 
Loan Cancellations (part of Student Financial Aid Cluster)
 CFDA 14.253--Community Development Block Grant ARRA 
Entitlement Grants (CDBG-R) (Recovery Act Funded)
 CFDA 14.254--Community Development Block Grants/Special 
Purpose Grants/Insular Areas--(Recovery Act Funded)
 CFDA 14.255--Community Development Block Grants/State's 
Program and Non-Entitlement Grants in Hawaii--(Recovery Act Funded)
 CFDA 14.884--Public Housing Capital Fund Competitive (Recovery 
Act Funded)
 CFDA 14.885--Public Housing Capital Fund Stimulus (Formula) 
(Recovery Act Funded)
 CFDA 16.803--Recovery Act--Edward Byrne Memorial Justice 
Assistance Grant (JAG) Program/Grants to States and Territories
 CFDA 16.804--Recovery Act--Edward Byrne Memorial Justice 
Assistance Grant (JAG) Program/Grants to Units of Local Government
 CFDA 93.719--State Grants to Promote Health Information 
 CFDA 93.408--Nurse Faculty Loan Program (ARRA-NFLP)

    A list of changes to the 2015 Supplement can be found at Appendix 
V. Appendix VII provides an audit alert concerning deletion of American 
Recovery and Reinvestment Act programs from clusters (which accounts 
for many of the deleted programs), an updated coverage treatment of 
National Institutes of Health awards and low-risk auditee criteria.

[[Page 41095]]

    Due to its length, the 2015 Supplement is not included in this 
notice. See ADDRESSES for information about how to obtain a copy 


    Electronic mail comments may be submitted to: 
[email protected]. Please include ``A-133 Compliance Supplement--
2015'' in the subject line and the full body of your comments in the 
text of the electronic message and as an attachment. Please include 
your name, title, organization, postal address, telephone number, and 
email address in the text of the message. Comments may also be 
submitted via facsimile at 202-395-3952.
    Comments may be mailed to Gilbert Tran, Office of Federal Financial 
Management, Office of Management and Budget, 725 17th Street NW., Room 
6025, New Executive Office Building, Washington, DC 20503.
    Due to potential delays in OMB's receipt and processing of mail 
sent through the U.S. Postal Service, we encourage respondents to 
submit comments electronically to ensure timely receipt. We cannot 
guarantee that comments mailed will be received before the comment 
closing date.
    Comments may also be sent through http://www.regulations.gov--a 
Federal E-Government Web site that allows the public to find, review, 
and submit comments on documents that agencies have published in the 
Federal Register and that are open for comment. Simply type ``A-133 
Compliance Supplement--2015'' (in quotes) in the Comment or Submission 
search box, click Go, and follow the instructions for submitting 
comments. Comments received through the Web site by the date specified 
above will be included as part of the official record.

Mark Reger,
Deputy Controller.
[FR Doc. 2015-17236 Filed 7-13-15; 8:45 am]