**Appendix V**

**List of Changes for the 2006 Compliance Supplement**

This Appendix provides a list of changes from the OMB Circular A-133
Compliance Supplement, issued in March 2004 and revised in May 2005, to
this 2006 Supplement.

**Table of Contents**

-   The Table of Contents has been changed to:

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-   Include in Part 4 an additional program to create a cluster in lieu
    of a single program reference for the U.S. Agency for International
    Development.

-   Add in Part 4 CFDA 84.938, Hurricane Education Recovery Act
    Programs.

-   Add in Part 4 another program (CFDA 93.776, Hurricane Katrina Relief
    Program) to the existing Medicaid cluster

-   Add in Part 4 CFDA 93.794, Reimbursement of State Costs for
    Provision of Part D Drugs

-   Delete from Part 4 CFDA 17.253, Welfare-To-Work Grants to States and
    Localities.

-   Modify the name of the program under CFDA 93.224.

-   Delete from Part 5 CFDA 93.108, Health Education Assistance Loans
    (HEAL)

-   Delete "Reserved" and change title of Appendix VI to Disaster
    Waivers and Special Provisions Affecting Single Audits"

**Part 1 - Background, Purpose, and Applicability**

-   The "Purpose and Applicability" section has been updated for the
    effective date of this Supplement and to include a reference to that
    fact that OMB Circular A-110 is now in 2 CFR part 215.

-   The "Overview of This Supplement" section has been updated to
    indicate that for the 2006 Supplement, Appendix VI is being used to
    note Federal agency waivers issued and special provisions adopted as
    a result of Hurricanes Katrina and Rita.

    **Part 2 - Matrix of Compliance Requirements**

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-   Updated to add and remove programs to make the matrix consistent
    with the Table of Contents and Part 4. For existing programs that
    added or removed compliance requirements, the matrix was updated
    based on the program supplement in Part 4.

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-   CFDA 10.566 -- added applicability of III.M, "Subrecipient
    Monitoring."

-   CFDA 10.766 -- removed applicability of III.D, "Davis-Bacon Act."

    **Part 3 - Compliance Requirements**

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-   Updated to reflect OMB re-issuance of OMB Circular A-110, the OMB
    cost principles, and suspension and debarment guidance in 2 CFR.

-   Changed references to the OMB cost principles and cost principles
    exhibit that resulted from amendments that were effective June 9,
    2004.

-   Updated Part 3.D to indicate that the auditor should consult
    Appendix VI for a waiver of Davis-Bacon requirements a result of
    Hurricane Katrina.

-   Part 3.I updated to more clearly state requirements of the common
    rule that was effective November 26, 2003.

    **Part 4 - Agency Program Requirements**

    -   CFDA 10.001 -- Updated II, "Program Procedures."

    -   CFDA 10.500 -- Corrected the references from West Virginia
        University to West Virginia State University.

    -   CFDA 10.551 and 10.561 -- Updated III.L.1.b, "Reporting --
        Financial Reporting," to list the SF-270 as "Not Applicable."

    -   CFDA 10.553, 10.555, 10.556 and 10.559 -- Updated III.L.1.b,
        "Reporting -- Financial Reporting," to list the SF-270 as "Not
        Applicable."

    -   CFDA 10.557 -- Updated III.E.1, "Eligibility -- Eligibility for
        Individuals."

    -   CFDA 10.558 -- Updated III.L.1.b, "Reporting -- Financial
        Reporting," to list the SF-270 as "Not Applicable."

    -   CFDA 10.566 -- Updated II, "Program Procedures;" III.A,
        "Activities Allowed or Unallowed;" III.E.1.a, "Eligibility --
        Eligibility for Individuals;" III.G.1.a, "Matching, Level of
        Effort, Earmarking -- Matching;" and III.H, "Period of
        Availability of Federal Funds."

    -   CFDA 10.568 and 10.569 -- Updated III.L.1.b, "Reporting --
        Financial Reporting" to list the SF-270 as "Not Applicable."

    -   CFDA 11.300 and 11.307 -- This program supplement was
        significantly updated as a result of an interim final rule,
        dated August 11, 2005 and effective October 1, 2005,
        implementing changes in the authorizing statute. Conforming
        changes were made in all existing sections. In addition, two new
        areas were added to III.N, "Special Tests and Provisions"---N.3,
        "Addition of Lending Areas; Merger of RLFs" and N.4, "RLF Loan
        Portfolio Sales and Securitizations." Added a new Section IV,
        "Other Information," to direct the auditor's attention to
        Appendix VI for information on a Hurricane Katrina waiver.

    -   CFDA 12.401 -- Updated I, "Program Objectives" and II, "Program
        Procedures." Changed citations in III.A 1, 2, and 3, "Activities
        Allowed or Unallowed;" added a new III.A.3; and renumbered the
        old III.A.3 to A.4. Updated citation in III.B.1, Allowable
        Costs/Costs Principles." Added language to III.H.1 to
        distinguish between State and Federal obligations and included
        new paragraphs II.H. 4, 5, and 6. Clarified language in III.J,
        "Program Income." Added a new Section IV, "Other Information,"
        to direct the auditor's attention to Appendix VI for information
        on Hurricane Katrina and Rita waivers.

    -   CFDA 14.157 ~~\--~~ Updated II, "Program Procedures."

    -   CFDA 14.181 ~~\--~~ Updated II, "Program Procedures."

    -   CFDA 14.182, 14.195, 14.856, and 14.249 -- Updated website in
        II, "Program Procedures -- Availability of Other Program
        Information." Updated compliance requirement and citations in
        III.N.1, "Contract Rent Adjustments." Updated citations in
        III.N.2, "Tenant Utility Allowances," III.N.3, "Housing Quality
        Standards," and III.N.4, "Vacant Units." Added a new section IV,
        "Other Information," to direct the auditor's attention to
        Appendix VI for information on Hurricane Katrina and Rita
        waivers.

    -   CFDA 14.218 and 14.219 ~~\--~~ Updated II, "Program Procedures."
        Deleted outdated material in III.G.3.b, "Matching, Level of
        Effort, Earmarking -- Earmarking." Added Section IV, "Other
        Information," to direct the auditor's attention to Appendix VI
        for information on Hurricane Katrina and Rita waivers and
        special provisions.

    -   CFDA 14.228 ~~\--~~ Updated III.A.3, "Activities Allowed or
        Unallowed." Updated III.G.3.b and e, "Matching, Level of Effort,
        Earmarking -- Earmarking." Added Section IV, "Other
        Information," to direct the auditor's attention to Appendix VI
        for information on Hurricane Katrina and Rita waivers.

    -   CFDA 14.231 ~~\--~~ Updated citation in III.G.3.a, "Matching,
        Level of Effort, Earmarking -- Earmarking." Added Section IV,
        "Other Information," to direct the auditor's attention to
        Appendix VI for information on Hurricane Katrina and Rita
        waivers and special provisions.

    -   CFDA 14.235 ~~\--~~ Updated key line item numbers in III.L.1.e,
        "Reporting -- Financial Reporting."

    -   CFDA 14.238 ~~\--~~ Updated II, "Program Procedures," III.A.1,
        "Activities Allowed or Unallowed," and III.E.1.a, "Eligibility
        -- Eligibility for Individuals." Added III.E.3, "Eligibility --
        Eligibility for Subrecipients." Updated III.L.1.e, "Reporting --
        Financial Reporting" and III.N.3, "Special Tests and Provisions
        -- Project-Based Rental Assistance."

    -   CFDA 14.239 - Added IV, "Other Information," to provide
        information on improper payments and to direct the auditor's
        attention to Appendix VI for information on Hurricane Katrina
        and Rita waivers.

    -   CFDA 14.850 -- Updated II, "Program Procedures." Removed
        outdated material from III.L.3.a, "Reporting -- Special
        Reporting." Updated III.L.3.b, "Reporting -- Special Reporting."
        Added III.N.2, "Special Tests and Provisions -- Tenant
        Participation Funds." Added new section IV, "Other Information,"
        to direct the auditor's attention to Appendix VI for information
        on Hurricane Katrina and Rita waivers.

    -   CFDA 14.854 -- Added new section IV, "Other Information," to
        direct the auditor's attention to Appendix VI for information on
        Hurricane Katrina and Rita waivers.

    -   CFDA 14.862 -- Added new section IV, "Other Information," to
        direct the auditor's attention to Appendix VI for information on
        Hurricane Katrina and Rita waivers.

    -   CFDA 14.866 -- Added new section IV, "Other Information," to
        direct the auditor's attention to Appendix VI for information on
        Hurricane Katrina and Rita waivers.

    -   CFDA 14.867 -- Added new section IV, "Other Information," to
        direct the auditor's attention to Appendix VI for information on
        Hurricane Katrina and Rita waivers.

    -   CFDA 14.871 -- Updated II, "Program Procedures." Added II,
        "Program Procedures -- Availability of Other Program
        Information." Modified the form number and submission
        information and added key line items in III.L.1.e, "Reporting --
        Financial Reporting." Added new section IV, "Other Information,"
        to direct the auditor's attention to Appendix VI for information
        on Hurricane Katrina and Rita waivers.

    -   CFDA 14.872 -- Added new section IV, "Other Information," to
        direct the auditor's attention to Appendix VI for information on
        Hurricane Katrina and Rita waivers.

    -   CFDA 17.207, 17.801. 17.804 -- Updated, I, "Program Objectives"
        and\
        II, "Program Procedures;" updated III.A.3.c, "Activities Allowed
        or Unallowed;" and modified III.L.2.a and b, "Reporting --
        Performance Reporting," to remove outdated information and
        update or add key line items.

    -   CFDA 17.225 -- Updated II, "Program Procedures;" corrected
        III.G.1 Matching, Level of Effort, Earmarking -- Matching;"
        updated information in III.N.2, "Match with IRS 940 FUTA Tax
        Form;" and corrected IV, "Other Information."

    -   CFDA 17.235 -- Updated II, "Program Procedures;" modified
        III.E.1, "Eligibility -- Eligibility for Individuals," including
        an updated citation and website for poverty guidelines; and
        updated citations in III.G.2.1, 2.2 and 3, Matching, Level of
        Effort, Earmarking -- Level of Effort and Earmarking."

    -   CFDA 17.245 -- Updated I, "Program Objectives," and II, "Program
        Procedures," including adding a reference to operating
        instructions under "Source of Governing Requirements;" added a
        new paragraph E.1.d(2) for Reformed TAA under "Eligibility --
        Eligibility for Individuals;" changed III.L.1.a, Reporting --
        Financial Reporting" to "Applicable," added a new III.L.1.e, and
        updated III.L.1.f.

    -   CFDA 17.263 -- Deleted expired reporting requirement, ETA 9086,
        under "Reporting -- Special Reporting."

    -   CFDA 20.106 -- Updated web sites in II, "Program Procedures --
        Availability of Other Program Information" and III.N.1, "Special
        Tests and Provisions -- Revenue Diversion."

    -   CFDA 20.600 -- Added new section IV, "Other Information," to
        direct the auditor's attention to Appendix VI for information on
        a hurricane-related waiver.

    -   CFDA 21.020 ~~\--~~ Updated III.A.1 and 2, "Activities Allowed
        or Unallowed." Updated website in III.G.1.a, "Matching, Level of
        Effort, Earmarking -- Matching." Deleted the form in III.L.3,
        "Reporting -- Special Reporting."

    -   CFDA 45.129 -- Updated reference under II, "Program
        Procedures---Availability of Other Program Information;" added
        "Federal" to description of Matching Funds Certification Letter
        under III.L.3, Reporting -- Special Reporting."

    -   CFDA 81.042 -- Updated III.E.1, "Eligibility -- Eligibility for
        Individuals."

    -   CFDA 84.000 -- Added CFDA 84.938 to the list of programs covered
        by the ED Cross-Cutting Section. Revised citations in III.B.1,
        "Allowable Costs/Cost Principles -- Alternative Fiscal and
        Administrative Requirements." Added citations and clarified
        requirements in III.B.2, "Allowable Costs/Cost Principles -
        Documentation of Employee Time and Effort." Updated III.B.3,
        "Allowable Costs/Cost Principles -- Indirect Costs." Added
        III.B.4, "Unallowable Direct Costs to Programs." Updated
        citations in III.G.2.2, "Matching, Level of Effort, Earmarking -
        Level of Effort -- Supplement Not Supplant (SEAs/LEAs)." Updated
        III.G.3.a, "Matching, Level of Effort, Earmarking --
        Earmarking." Updated citations in III.H, "Period of Availability
        of Federal Funds." Updated III.N.1, "Special Tests and
        Provisions -- Participation of Private School Children." Added
        requirements for State Education Agencies in III.N.2, "Special
        Tests and Provisions -- Schoolwide Programs." Added citations to
        III.N.3, "Special Tests and Provisions - Comparability
        (SEAs/LEAs)." Added information to Section IV, "Other
        Information," to direct the auditor's attention to Appendix VI
        for information on Hurricane Katrina and Rita waivers.

    -   CFDA 84.002 -- Changed in III.L.1, "Reporting -- Financial
        Reporting" To "Applicable."

    -   CFDA 84.010 -- Updated II, "Program Procedures;" III.E.2.a,
        "Eligibility -- Eligibility for Groups of Individuals or Areas
        of Service Delivery;" III.G.3.a, "Matching, Level of Effort,
        Earmarking -- Earmarking;" III.N.5, "Special Tests and
        Provisions -- Identifying School and LEAs Needing Improvement;"
        and III.N.6, "Special Tests and Provisions -- Highly Qualified
        Teachers and Paraprofessionals."

    -   CFDA 84.011 -- Added III.E.1, "Eligibility -- Eligibility for
        Individuals (LEAs)." In III.L.3, "Reporting -- Special
        Reporting," updated information in III.L.3.b and III.L.3.c.
        Added III.N.6, "Special Tests and Provisions -- Child Counts."

    -   CFDA 84.027 and 84.173 -- Updated II, "Program Procedures."
        Updated III.A.2, "Activities Allowed or Unallowed." Updated
        III.G.2.1, "Matching, Level of Effort, Earmarking - Level of
        Effort -- Maintenance of Effort (SEAs/LEAs)" by updating and
        renumbering to add a new requirement at III.G.2.1.a(2) and a
        revised requirement at III.G.2.1.b(2). Revised III.G.3.a,
        "Matching, Level of Effort, Earmarking -- Earmarking." Added a
        new requirement as III.G.3.e, "Matching, Level of Effort,
        Earmarking -- Earmarking -- Early Intervention Services."

    -   CFDA 84.032 -- Updated II, "Program Procedures." In III.N,
        "Special Tests and Provisions," updated the suggested audit
        procedure in N.2, "Federal Reinsurance Rates;" updated the
        compliance requirement and suggested audit procedures in N.3,
        "Conditions of Reinsurance Coverage;" updated N.7, "Federal
        Share of Borrowed Payments;" and clarified language and deleted
        outdated material in\
        N.9, "Federal Fund and Agency Operating Fund." Added Section IV,
        "Other Information," to direct the auditor's attention to
        Appendix VI for information on Hurricane Katrina and Rita
        waivers.

    -   CFDA 84.042, 84.044, 84.047, 84,066, and 84.217 -- Updated
        III.E.1.a(2), "Eligibility -- Eligibility for Individuals -- SSS
        Program -- Grant Aid to SSS Students," to change to the 2005-06
        academic year.

        -   CFDA 84.048 --In III.L.1 "Reporting -- Financial Reporting"
            deleted outdated material in L.1.a and added information in
            L.1.e. Changed III.L.2, "Reporting - Performance Reporting,"
            to "Not Applicable." Added III.N.3, "Special Tests and
            Provisions -- Annual Accountability Report."

        -   CFDA 84.181 -- Updated I, "Program Objectives." Added a
            citation and allowable activity to III.A.2, "Activities
            Allowed or Unallowed." Added background information to
            III.B.2, "Allowable Costs/Cost Principles." Changed III.L.3,
            "Reporting - Special Reporting," to "Not Applicable."

    -   CFDA 84.287 -- Updated examples in III.H, "Period of
        Availability of Federal Funds."

    -   CFDA 93.224 -- Corrected name of program and removed references
        to this program as a cluster. Under III.L.3.b, "Reporting --
        Special Reporting," updated the titles of several key line
        items.

    -   CFDA 93.268 -- Updated I, "Program Objectives," and II, Program
        Procedures." Modified III.L.1.d to make it consistent with the
        language for other programs paid by the HHS Payment Management
        System.

    -   CFDA 93.558 -- Updated II, "Program Procedures -- Administration
        and Services and Program Procedures -- Source of Governing
        Requirements." Updated III.A.1.c, "Activities Allowed or
        Unallowed;" G.2.1.c, "Matching, Level of Effort, Earmarking --
        Level of Effort-Maintenance of Effort;" and III.H.1 and 2,
        "Period of Availability of Federal Funds," to reflect the
        program changes based on Public Law 109-68, and added a
        reference to Appendix VI for additional information on special
        provisions as a result of Hurricane Katrina. Also updated
        III.G.2.1, "Matching, Level of Effort, Earmarking -- Level of
        Effort-Maintenance of Effort," to clarify how the MOE
        requirement may be met and to delete reference to the
        Welfare-to-Work program (deleted from the Compliance
        Supplement).

    -   CFDA 93.569 -- Added a statement to IV, "Other Information," to
        refer the auditor to Appendix VI for Hurricane Katrina and Rita
        special provisions.

    -   CFDA 93.575 -- Added a statement to IV, "Other Information," to
        refer the auditor to Appendix VI for Hurricane Katrina and Rita
        special provisions.

    -   CFDA 93.600 -- Added IV, "Other Information" to refer the
        auditor to a Hurricane Katrina-related waiver.

    -   CFDA 93.658 -- Updated III.E.1.e, "Eligibility -- Eligibility
        for Individuals," and changed III.L.1.d, "Reporting -- Financial
        Reporting," to "Not Applicable."

    -   CFDA 93.659 -- Updated I, "Program Objectives," III.A.1 and 2.b,
        "Activities Allowed or Unallowed," and III.E.1.a(1),
        "Eligibility -- Eligibility for Individuals." Changed III.L.1.d,
        "Reporting -- Financial Reporting," to "Not Applicable."

    -   CFDA 93.667 -- Added a reference in IV, "Other Information," to
        refer the auditor to a Hurricane Katrina-related waiver.

    -   CFDA 93.778 -- Added a paragraph in I, "Program Objectives," to
        describe a program added to the cluster (CFDA 93.776, Hurricane
        Katrina Relief Program). Updated II, "Program Procedures" to
        provide information about Medicaid Program Payment Error Rate
        Measurement. Added one section to IV, "Other Information," to
        refer the auditor to Appendix VI for Hurricane Katrina-related
        waivers.

    -   CFDA 93.914 -- Updated I, "Program Objectives," and added
        clarifying language to III.G.3.c, "Matching, Level of Effort,
        Earmarking -- Earmarking," and III.H, "Period of Availability of
        Federal Funds." Changed III L.3, "Reporting -- Special
        Reporting," to "Not Applicable."

    -   CFDA 93.917 --Changed III.L.3, "Reporting -- Special Reporting"
        to "Not Applicable."

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-   CFDA 93.918 -- Added a new item III.A.2.e to "Activities Allowed or\
    Unallowed."

-   CFDA 93.958 -- Added a clarifying sentence to III.A.2, "activities
    Allowed or Unallowed" and corrected a statement in reference in
    III.N.1, "Special Tests and Provisions -- Independent Peer Review."

-   CFDA 97.036 -- Updated II, "Program Procedures;" added a citation to
    III.N.1, "Special Tests and Provisions -- Project Accounting;" and
    added language to Section IV to refer the auditor to Appendix VI for
    information on Hurricane Katrina-related information.

-   CFDA 97.067 -- Updated II, "Program Procedures," including
    specifying that Emergency Management Performance Grants are no
    longer part of this cluster. Updated III.A, "Activities Allowed or
    Unallowed," III.C, "Cash Management," III.G.3, 'Matching, Level of
    Effort, Earmarking -- Earmarking," and III.I, "Procurement and
    Suspension and Debarment," to include requirements and citations
    applicable to fiscal year 2006 awards. Updated IV, "Other
    Information."

    -   CFDA 98.007 and 98.008 -- CFDA 98.008 was added to make a
        cluster of programs. Updated I, "Program Objectives." Updated
        II, "Program Procedures." Updated and added citations to
        III.A.1, "Activities Allowed or Unallowed." Deleted a citation
        under III.J, "Program Income."

        **Part 5 - Clusters of Programs**

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-   **Research and Development Cluster** -- This cluster has been
    updated under\
    I, "Program Objectives," II, "Program Procedures," III.B, "Allowable
    Costs/Cost Principles," and III.N, "Special Tests and Provisions,"
    to draw the auditor's attention to areas of vulnerability.

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-   **Student Financial Assistance Cluster**

    -   Deleted CFDA 93.108, Health Education Assistance Loans, from the
        list of programs, II and "Program Procedures," and deleted
        III.N.7, Special Tests and Provisions -- Transcripts for
        Borrowers in Default (HEAL)" because the program authorization
        has expired and all activity under the program has been
        completed. Renumbered other sections Of III.N accordingly

    -   Updated II, "Program Procedures," by adding "Submission of
        Financial Statement Information to ED."

    -   Updated references in III.E.1, "Eligibility - Eligibility for
        Individuals."

    -   Updated information in III.L.1.e, "Reporting - Financial
        Reporting -- *Pell Payment Data*" and added notation that one
        program in the cluster does use the SF 269.

    -   Updated example in III.L.3, "Reporting - Special Reporting."

    -   In III.N.9, "Special Tests and Provisions - Institutional
        Eligibility," added paragraph in 10.e to the compliance
        requirement and added a suggested audit procedure.

    -   Added III.N.10, "Special Tests and Provisions - Written
        Arrangements with Another Institution, Consortium, or
        Organization to Provide Educational Programs."

    -   Added information to Section IV, "Other Information," to direct
        the auditor's attention to Appendix VI for information on
        Hurricane Katrina and Rita waivers.

-   **Other Clusters** -- This section has been updated to be consistent
    with the changes in Part 4. The Consolidated Health Centers Cluster
    has been deleted, the Medicaid cluster has been expanded, and the
    Foreign Food Donation Cluster (CFDA 98.007 and 98.008) has been
    added.

    **Part 6 - Internal Control**

    -   No changes.

        **Part 7 - Guidance for Auditing Programs Not Included in This
        Compliance Supplement**

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    -   No changes.

        **Appendix I - Federal Programs Excluded from the A-102 Common
        Rule**

    -   No changes.

        **Appendix II - Federal Agency Codification of Certain
        Governmentwide Grant Requirements**

        -   No changes.

            **Appendix III - Federal Agency Contacts for A-133 Audits**

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    -   This Appendix has been modified to update responsible offices
        and related information, as appropriate.

        **Appendix IV - Internal Reference Tables**

    -   Updated tables for changes in this Supplement.

        **Appendix V - List of Changes for the 2006 Compliance
        Supplement**

    -   Updated this Appendix to provide a list of changes from the OMB
        Circular A‑133 Compliance Supplement issued in March 2004 and
        revised in May 2005 to this 2006 Supplement.

        **Appendix VI - Disaster Waivers and Special Provisions
        Affecting Single Audits**

    -   "Department of Homeland Security and the Compliance Supplement"
        deleted. Appendix VI includes information for auditors on
        Federal agency waivers issued and special provisions adopted as
        a result of Hurricanes Katrina and Rita and their relationship
        to Parts 4 and 5 of the Supplement.

**Appendix VII - Other OMB Circular A-133 Advisories**

-   No change

**Appendix VIII - SAS 70 Examinations of EBT Service Organizations**

-   No change

    **Appendix IX - Compliance Supplement Core Team**

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-   Updated this Appendix to recognize contributions of current
    interagency team responsible for the production of this Supplement.