| In May of 2006 the Office of Management | | | | This part of the 2006 Compliance |
| and Budget issued a new revised | | | | Supplement mainly summarizes program |
| supplement for OMB A-133. This revised | | | | requirements for various grants. These |
| supplement had several changes made to | | | | requirements are summarized and then |
| grant program narratives on the program | | | | organized and presented in the order of |
| requirements, which resulted in other | | | | Federal agency and then CFDA number. |
| parts of the compliance supplement also | | | | The changes made to these programs range |
| being changed. The changes range from | | | | from basic verbiage changes to |
| minor verbiage changes to specific | | | | significant compliance requirement |
| changes in program requirements as a | | | | changes. The Following is a list of the |
| result of Hurricane Katrina. A brief | | | | Federal Agencies that have made changes |
| over view of the changes can be seen in | | | | to their grant programs: |
| Appendix V of the 2006 Compliance | | | | Department of Agriculture (CFDA# 10.XXX) |
| Supplement. | | | | Department of Commerce (CFDA# 11.XXX) |
| The major Program requirement changes | | | | Department of Defense (CFDA# 12.XXX) |
| were in the following parts of the | | | | Department of Housing and Urban |
| supplement: | | | | Development (CFDA# 14.XXX) |
| Part 3 - Compliance Requirements | | | | Department of Labor (CFDA# 17.XXX) |
| Part 4 - Agency Program Requirements | | | | Department of Transportation (CFDA# |
| Part 5 - Clusters of Programs | | | | 20.XXX) |
| PART 3 | | | | Department of the Treasury (CFDA# |
| The significant change made in Part 3 | | | | 21.XXX) |
| was in Section D, which was the creation | | | | National Foundation of the Arts and |
| of a disaster waiver for Davis Bacon | | | | Humanities (CFDA# 45.XXX) |
| requirements as a result of Hurricane | | | | Department of Energy (CFDA# 81.XXX) |
| Katrina. On September 8, 2005, the | | | | Department of Education (CFDA# 84.XXX) |
| President of the United States issued a | | | | Department of Health and Human Services |
| proclamation suspending the Davis-Bacon | | | | (CFDA# 93.XXX) |
| Act for the payment of Davis-Bacon wages | | | | Department of Homeland Security (CFDA# |
| in areas affected by Hurricane Katrina. | | | | 97.XXX) |
| The waiver was rescinded as of November | | | | United States Agency for International |
| 8, 2005. | | | | Development (CFDA# 98.XXX) |
| For further information and guidance on | | | | If you have any grant award from any of |
| the disaster waiver refer to Appendix VI | | | | these agencies you should review the |
| of the 2006 Compliance Supplement. | | | | list of grant programs listed in |
| Another notable change made in Part 3 | | | | Appendix V of the 2006 Compliance |
| was in Section I (Procurement, | | | | Supplement to determine if any of the |
| Suspension and Disbarment). This | | | | changes will affect the grants which |
| section has been changed to clearly | | | | have been awarded to you. |
| state the compliance requirements | | | | PART 5 |
| pertaining to procurements as it applies | | | | As a result of the changes made in Part |
| to the implementation of OMB Circular | | | | 3 and 4 of the Compliance Supplement the |
| A-102 "Common Rule" and OMB Circular | | | | list of grant clusters were changed. |
| A-110, which was effective November 26, | | | | Appendices |
| 2003. | | | | As a result of the changes made in Part |
| Local governments and Indian tribal | | | | 3 and 4 of the Compliance Supplement the |
| governments which are not sub-recipients | | | | various exhibits, reference sources and |
| of States will use their own procurement | | | | explanatory information contained in the |
| procedures provided that these | | | | Appendices were changed. |
| procedures conform to applicable Federal | | | | Traditionally the Office of Management |
| law and regulations as well as the | | | | and Budget has reviewed OMB A-133 |
| standards identified in A-102 "Common | | | | Compliance Supplement on an annual basis |
| Rule". | | | | to assure that the information contained |
| Institutions of higher education, | | | | is as current as possible to assist in |
| hospitals, and other non-profit | | | | evaluating program compliance on federal |
| organizations shall use the procurement | | | | award programs. These revisions are |
| procedures that conform to applicable | | | | normally made available on their web |
| Federal law and regulations and the | | | | site in May of each year. Therefore it |
| standards identified in OMB Circular | | | | is advisable to become familiar with the |
| A-110. | | | | web site and monitor it for updates and |
| This section has also added procedures | | | | other pertinent information pertaining |
| and references for identifying | | | | to the Single Audit Act. |
| contractors who have been suspended and | | | | Summary : Caporicci & Larson Report - In |
| or disbarred from participating in | | | | May of 2006 the Office of Management and |
| Federal award programs. This | | | | Budget issued a new revised supplement |
| verification may be accomplished by | | | | for OMB A-133. This revised supplement |
| checking the Excluded Parties List | | | | had several changes made to grant |
| System (EPLS), which is maintained by | | | | program narratives on the program |
| the General Services Administration | | | | requirements… |
| (GSA). For further information on EPLS | | | | About author : Brian Kelly is a Senior |
| refer to Part 3 Section I of the 2006 | | | | Auditor with Caporicci & Larson, a |
| Compliance Supplement. | | | | California-based CPA firm specializing |
| PART 4 | | | | in government compliance auditing. |