**OMB CIRCULAR A-133**

**COMPLIANCE SUPPLEMENT**

![](media/image1.png){width="2.6770833333333335in"
height="2.5833333333333335in"}

**2007**

**EXECUTIVE OFFICE OF THE PRESIDENT**

**OFFICE OF MANAGEMENT AND BUDGET**

**TABLE OF CONTENTS**

**PART 1 -- BACKGROUND, PURPOSE, AND APPLICABILITY**

> Background 1-1
>
> Purpose and Applicability 1-3
>
> Overview of this Supplement 1-5
>
> Technical Information 1-8
>
> How to Obtain Additional Guidance 1-9

**PART 2 -- MATRIX OF COMPLIANCE REQUIREMENTS** 2-1

**PART 3 -- COMPLIANCE REQUIREMENTS**

> Introduction 3-1
>
> A. Activities Allowed or Unallowed 3-A
>
> B. Allowable Costs/Cost Principles 3-B
>
> OMB Circular A-87 3-B-4
>
> OMB Circular A-21 3-B-23
>
> OMB Circular A-122 3-B-41
>
> C. Cash Management 3-C
>
> D Davis-Bacon Act 3-D
>
> E. Eligibility 3-E
>
> F. Equipment and Real Property Management 3-F
>
> G. Matching, Level of Effort, Earmarking 3-G
>
> H. Period of Availability of Federal Funds 3-H
>
> I. Procurement and Suspension and Debarment 3-I
>
> J. Program Income 3-J
>
> K. Real Property Acquisition and Relocation Assistance 3-K
>
> L. Reporting 3-L
>
> M. Subrecipient Monitoring 3-M
>
> N. Special Tests and Provisions 3-N

**PART 4 -- AGENCY PROGRAM REQUIREMENTS**

> Introduction 4-1
>
> [No.]{.underline} [Agency Name]{.underline}

**10 United States Department of Agriculture (USDA)**

> None -- Food for Progress Program 4-10.001
>
> None -- Section 416(b) Program 4-10.001
>
> 10.500 -- Cooperative Extension Service 4-10.500
>
> 10.551 -- Food Stamps 4-10.551
>
> 10.553 -- School Breakfast Program (SBP) 4-10.553
>
> 10.555 -- National School Lunch Program (NSLP) 4-10.553
>
> 10.556 -- Special Milk Program for Children (SMP) 4-10.553
>
> 10.557 -- Special Supplemental Nutrition Program for Women, Infants,\
> and Children (WIC) 4-10.557
>
> 10.558 -- Child and Adult Care Food Program (CACFP) 4-10.558
>
> 10.559 -- Summer Food Service Program for Children (SFSPC) 4-10.553
>
> 10.561 -- State Administrative Matching Grants for\
> Food Stamp Program 4-10.551
>
> 10.566 -- Nutrition Assistance for Puerto Rico 4-10.566
>
> 10.568 -- Emergency Food Assistance Program\
> (Administrative Costs) 4-10.568
>
> 10.569 -- Emergency Food Assistance Program\
> (Food Commodities) 4-10.568
>
> 10.665 -- Schools and Roads---Grants to States 4-10.665
>
> 10.666 -- Schools and Roads---Grants to Counties 4-10.665
>
> 10.760 -- Water and Waste Disposal Systems for Rural\
> Communities 4-10.760
>
> 10.766 -- Community Facilities Loans and Grants 4-10.766

**11 Department of Commerce (DOC)**

> 11.300 -- Grants for Public Works and Economic Development\
> Facilities 4-11.300
>
> 11.307 -- Economic Adjustment Assistance 4-11.300

**12 Department of Defense (DOD)**

> 12.401 -- National Guard Military Operations and Maintenance (O&M)\
> Projects 4-12.401

**14 Department of Housing and Urban Development (HUD)**

> 14.157 -- Supportive Housing for the Elderly (Section 202) 4-14.157
>
> 14.169 -- Housing Counseling Assistance Program 4-14.169
>
> 14.181 -- Supportive Housing for Persons with Disabilities\
> (Section 811) 4-14.181
>
> 14.182 -- Section 8 New Construction and Substantial\
> Rehabilitation 4-14.182
>
> 14.195 -- Section 8 Housing Assistance Payments Program---\
> Special Allocations 4-14.182
>
> 14.218 -- Community Development Block Grants/Entitlement\
> Grants 4-14.218
>
> 14.219 -- Community Development Block Grants/Small Cities\
> Program 4-14.218
>
> 14.228 -- Community Development Block Grant/State's Program 4-14.228
>
> 14.231 -- Emergency Shelter Grants Program 4-14.231
>
> 14.235 -- Supportive Housing Program 4-14.235
>
> 14.238 -- Shelter Plus Care 4-14.238
>
> 14.239 -- HOME Investment Partnerships Program 4-14.239
>
> 14.241 -- Housing Opportunities for Persons with AIDS 4-14.241
>
> 14.249 -- Section 8 Moderate Rehabilitation Single Room\
> Occupancy 4-14.182
>
> 14.850 -- Public and Indian Housing 4-14.850
>
> 14.856 -- Lower Income Housing Assistance Program-Section 8\
> Moderate Rehabilitation 4-14.182
>
> 14.862 -- Indian Community Development Block Grant Program 4-14.862
>
> 14.866 -- Demolition and Revitalization of Severely Distressed\
> Public Housing (HOPE VI) 4-14.866
>
> 14.867 -- Indian Housing Block Grants 4-14.867
>
> 14.871 -- Section 8 Housing Choice Vouchers 4-14.871
>
> 14.872 -- Public Housing Capital Fund (CFP) 4-14.872

**15 Department of the Interior (DOI)**

> None -- BIA Cross-Cutting Section 4-15.000
>
> 15.021 -- Consolidated Tribal Government Program 4-15.021
>
> 15.022 -- Tribal Self-Governance 4-15.022
>
> 15.030 -- Indian Law Enforcement 4-15.030
>
> 15.042 -- Indian School Equalization Program 4-15.042
>
> 15.605 -- Sport Fish Restoration 4-15.605
>
> 15.611 -- Wildlife Restoration 4-15.605
>
> 15.614 -- Coastal Wetlands Planning, Protection, and\
> Restoration Act 4-15.614

**16 Department of Justice (DOJ)**

> 16.710 -- Public Safety Partnership and Community Policing\
> Grants (COPS) 4-16.710
>
> 16.738 -- Edward Byrne Memorial Justice Assistance\
> Grant Program 4-16.738

**17 Department of Labor (DOL)**

> 17.207 -- Employment Service/Wagner-Peyser Funded Activities 4-17.207
>
> 17.225 -- Unemployment Insurance (UI) 4-17.225
>
> 17.235 -- Senior Community Service Employment Program 4-17.235
>
> 17.245 -- Trade Adjustment Assistance 4-17.245
>
> 17.258 -- WIA Adult Program 4-17.258
>
> 17.259 -- WIA Youth Activities 4-17.258
>
> 17.260 -- WIA Dislocated Workers 4-17.258
>
> 17.263 -- Youth Opportunity Grants 4-17.263
>
> 17.264 -- National Farmworker Jobs Program 4-17.264
>
> 17.265 -- Native American Employment and Training 4-17.265
>
> 17.801 -- Disabled Veterans' Outreach Program (DVOP) 4-17.207
>
> 17.804 -- Local Veterans' Employment Representative Program\
> (LVER) 4-17.207
>
> **20 Department of Transportation (DOT)**
>
> 20.106 -- Airport Improvement Program 4-20.106
>
> 20.205 -- Highway Planning and Construction 4-20.205
>
> 20.500 -- Federal Transit---Capital Investment Grants 4-20.500
>
> 20.507 -- Federal Transit---Formula Grants 4-20.500
>
> 20.509 -- Formula Grants for Other than Urbanized Areas 4-20.509
>
> 20.600 -- State and Community Highway Safety 4-20.600
>
> 20.601 -- Alcohol Traffic Safety and Drunk Driving Prevention\
> Incentive Grants 4-20.600
>
> 20.602 -- Occupant Protection 4-20.600
>
> 20.603 -- Federal Highway Safety Data Improvements Incentive\
> Grants 4-20.600
>
> 20.604 -- Safety Incentive Grants for Use of Seatbelts 4-20.600
>
> 20.605 -- Safety Incentives to Prevent Operation of Motor\
> Vehicles by Intoxicated Persons 4-20.600
>
> 20.609 -- Safety Belt Performance Grants 4-20.600
>
> 20.610 -- State Traffic Safety Information System Improvements\
> Grants 4-20.600
>
> 20.611 -- Incentive Grant Program to Prohibit Racial Profiling
> 4-20.600
>
> 20.612 -- Incentive Motorcyclist Safety Grants 4-20.600
>
> 20.613 -- Child Safety and Child Booster Seat Incentive Grants
> 4-20.600
>
> **21 Department of the Treasury**
>
> 21.020 -- Community Development Financial Institutions Program
> 4-21.020
>
> **23 Appalachian Regional Commission (ARC)**
>
> 23.003 -- Appalachian Development Highway System 4-20.205
>
> **45** **National Endowment for the Humanities (NEH)**
>
> 45.129 -- Promotion of the Humanities---Federal/State Partnership
> 4-45.129
>
> **66 Environmental Protection Agency (EPA)**
>
> 66.458 -- Capitalization Grants for Clean Water State\
> Revolving Funds 4-66.458
>
> 66.468 -- Capitalization Grants for Drinking Water State\
> Revolving Funds 4-66.468
>
> **81 Department of Energy (DOE)**
>
> 81.042 -- Weatherization Assistance for Low-Income Persons 4-81.042
>
> **84 Department of Education (ED)**
>
> None -- Cross-Cutting Section 4-84.000
>
> 84.002 -- Adult Education---State Grant Program 4-84.002
>
> 84.010 -- Title I Grants to Local Educational Agencies (LEAs) 4-84.010
>
> 84.011 -- Migrant Education---State Grant Program 4-84.011
>
> 84.027 -- Special Education---Grants to States (IDEA, Part B) 4-84.027
>
> 84.032 -- Federal Family Education Loans (FFEL) -\
> (Guaranty Agencies) 4-84.032-G
>
> 84.032 -- Federal Family Education Loans (FFEL) - (Lenders) 4-84.032-L
>
> 84.041 -- Impact Aid 4-84.041
>
> 84.042 -- TRIO---Student Support Services 4-84.042
>
> 84.044 -- TRIO---Talent Search 4-84.042
>
> 84.047 -- TRIO---Upward Bound 4-84.042
>
> 84.048 -- Vocational Education-Basic Grants to States (Perkins III)
> 4-84.048
>
> 84.066 -- TRIO---Educational Opportunity Centers 4-84.042
>
> 84.126 -- Rehabilitation Services---Vocational Rehabilitation Grants
> to\
> States 4.84.126
>
> 84.173 -- Special Education---Preschool Grants (IDEA Preschool)
> 4-84.027
>
> 84.181 -- Special Education---Grants for Infants and Families with\
> Disabilities 4-84.181
>
> 84.186 -- Safe and Drug-Free Schools and Communities---\
> State Grants 4-84.186
>
> 84.217 -- TRIO---McNair Post-Baccalaureate Achievement 4-84.042
>
> 84.282 -- Charter Schools 4-84.282
>
> 84.287 -- Twenty-First Century Community Learning Centers 4-84.287
>
> 84.288 -- Bilingual Education---Program Development and\
> Implementation Grants 4-84.288
>
> 84.290 -- Bilingual Education---Comprehensive School Grants 4-84.288
>
> 84.291 -- Bilingual Education---Systemwide Improvement Grants 4-84.288
>
> 84.298 -- State Grants for Innovative Programs 4-84.298
>
> 84.318 -- Education Technology State Grants (Ed Tech) 4-84.318
>
> 84.357 -- Reading First State Grants 4-84.357
>
> 84.365 -- English Language Acquisition Grants 4-84.365
>
> 84.366 -- Mathematics and Science Partnerships 4-84.366
>
> 84.367 -- Improving Teacher Quality State Grants 4-84.367
>
> 84.938 -- Hurricane Education Recovery 4-84.938

**93 Department of Health and Human Services (HHS)**

> 93.044 -- Special Programs for the Aging\--Title III, Part B---Grants
> for\
> Supportive Services and Senior Centers 4-93.044
>
> 93.045 -- Special Programs for the Aging--Title III, Part C---
>
> Nutrition Services 4-93.044
>
> 93.053 -- Nutrition Services Incentive Program 4-93.044
>
> 93.210 -- Tribal Self-Governance Program\--Planning and Negotiation
> Cooperative Agreements and IHS Compacts/\
> Funding Agreements 4-93.210
>
> 93.217 -- Family Planning -- Services 4-93.217
>
> 93.224 -- Consolidated Health Centers (Community Health Centers,\
> Migrant Health Centers, Health Care for the Homeless,\
> Public Housing Primary Care, and School-Based\
> Health Centers) 4-93.224
>
> 93.268 -- Immunization Grants 4-93.268
>
> 93.556 -- Promoting Safe and Stable Families 4-93.556
>
> 93.558 -- Temporary Assistance for Needy Families (TANF) 4-93.558
>
> 93.563 -- Child Support Enforcement 4-93.563
>
> 93.566 -- Refugee and Entrant Assistance -- State Administered\
> Programs 4-93.566
>
> 93.568 -- Low-Income Home Energy Assistance 4-93.568
>
> 93.569 -- Community Services Block Grant 4-93.569
>
> 93.575 -- Child Care and Development Block Grant 4-93.575
>
> 93.596 -- Child Care Mandatory and Matching Funds of the Child Care\
> and Development Fund 4-93.575
>
> 93.600 -- Head Start 4-93.600
>
> 93.645 -- Child Welfare Services -- State Grants 4-93.645
>
> 93.658 -- Foster Care---Title IV-E 4-93.658
>
> 93.659 -- Adoption Assistance 4-93.659
>
> 93.667 -- Social Services Block Grant 4-93.667
>
> 93.767 -- State Children's Insurance Program (SCHIP) 4-93.767
>
> 93.775 -- State Medicaid Fraud Control Units 4-93.778
>
> 93.776 -- Hurricane Katrina Relief 4-93.778
>
> 93.777 -- State Survey and Certification of Health Care Providers\
> and Suppliers 4-93.778
>
> 93.778 -- Medical Assistance Program 4-93.778
>
> 93.794 -- Reimbursement of State Costs for Provision\
> of Part D Drugs 4-93.794
>
> 93.889 -- National Bioterrorism Hospital Preparedness Program 4-93.889
>
> 93.914 -- HIV Emergency Relief Project Grants 4-93.914
>
> 93.917 -- HIV Care Formula Grants 4-93.917
>
> 93.918 -- Grants to Provide Outpatient Early Intervention Services\
> with Respect to HIV Disease 4-93.918
>
> 93.958 -- Block Grants for Community Mental Health Services 4-93.958
>
> 93.959 -- Block Grants for Prevention and Treatment of\
> Substance Abuse 4-93.959
>
> 93.991 -- Preventive Health and Health Services Block Grant 4-93.991
>
> 93.994 -- Maternal and Child Health Services Block Grant\
> to the States 4-93.994

**94 Corporation for National and Community Service (CNCS)**

> 94.006 -- AmeriCorps 4-94.006
>
> 94.011 -- Foster Grandparent Program 4-94.011
>
> 94.016 -- Senior Companion Program 4-94.011

**96 Social Security Administration (SSA)**

> 96.001 -- Social Security~~\--~~Disability Insurance (DI) 4-96.001
>
> 96.006 -- Supplemental Security Income (SSI) 4-96.001

**97 Department of Homeland Security (DHS)**

> 97.004 -- State Domestic Preparedness Equipment Support\
> Program (State Homeland Security Grant Program) 4-97.067
>
> 97.008 -- Urban Areas Security Initiative 4-97.008
>
> 97.036 -- Public Assistance Grants 4-97.036
>
> 97.039 -- Hazard Mitigation Grant (HMGP) 4-97.039
>
> 97.067 -- Homeland Security Grant Program 4-97.067
>
> **98** **U. S. Agency for International Development (USAID)**
>
> 98.007 -- Food for Peace Development Assistance Program 4-98.007
>
> 98.008 -- Food for Peace Emergency Program 4-98.007

**PART** **5 -- CLUSTERS OF PROGRAMS**

> Introduction 5-1
>
> Research and Development 5-2
>
> Student Financial Assistance 5-3
>
> 84.007 -- Federal Supplemental Educational Opportunity Grants (FSEOG)
>
> 84.032 -- Federal Family Education Loans (FFEL)
>
> 84.033 -- Federal Work-Study Program (FWS)
>
> 84.038 -- Federal Perkins Loan Program-Federal Capital Contributions
> (FPL)
>
> 84.063 -- Federal Pell Grant Program (PELL)
>
> 84.268 -- Federal Direct Student Loans (Direct Loan)
>
> 84.375 -- Academic Competitiveness Grants (ACG)
>
> 84.376 -- National Science and Mathematics Access to Retain Talent
> Grant (National SMART Grant)
>
> 93.342 -- Health Professions Student Loans, Including Primary Care\
> Loans/Loans for Disadvantaged Students (HPSL)
>
> 93.364 -- Nursing Student Loans (NSL)
>
> 93.925 -- Scholarships for Health Professions Students from
> Disadvantaged\
> Backgrounds (SDS)
>
> Other Clusters 5-4

**PART 6 -- INTERNAL CONTROL**

> Introduction 6-1
>
> A. Activities Allowed or Unallowed 6-A
>
> B. Allowable Costs/Cost Principles (Same as Activities Allowed\
> or Unallowed) 6-A
>
> C. Cash Management 6-C
>
> D. Davis-Bacon Act 6-D
>
> E. Eligibility 6-E
>
> F. Equipment and Real Property Management 6-F
>
> G. Matching, Level of Effort, Earmarking 6-G
>
> H. Period of Availability of Federal Funds 6-H
>
> I. Procurement and Suspension and Debarment 6-I
>
> J. Program Income 6-J
>
> K. Real Property Acquisition and Relocation Assistance 6-K
>
> L. Reporting 6-L
>
> M. Subrecipient Monitoring 6-M

**PART 7 -- GUIDANCE FOR AUDITING PROGRAMS NOT INCLUDED\
IN THIS COMPLIANCE SUPPLEMENT** 7-1

**APPENDICES**

> I Federal Programs Excluded from the A-102 Common Rule 8-1
>
> II Federal Agency Codification of Certain Governmentwide Grants\
> Requirements 8-2
>
> III Federal Agency Contacts for A-133 Audits 8-3
>
> IV Internal Reference Tables 8-4
>
> V List of Changes for the 2007 Compliance Supplement 8-5
>
> VI Disaster Waivers and Special Provisions Affecting Single Audits 8-6
>
> VII Other OMB Circular A-133 Advisories 8-7
>
> VIII SAS 70 Examinations of EBT Service Organizations 8-8
>
> IX Compliance Supplement Core Team 8-9