**Appendix V**

**List of Changes for the 2000 Compliance Supplement**

This Appendix provides a list of changes from the OMB Circular A‑133
Compliance Supplement issued in April 1999 to this 2000 Supplement.

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

> ! Updated for the effective date of this Supplement.
>
> ! Revised description of Appendix VI to include other OMB Circular
> A-133 advisories.

! Added descriptions of new appendices titled \"SAS 70 Examinations of
EBT Service Organizations (Appendix VII)\" and \"Compliance Supplement
Core Team (Appendix VIII).\"

> ! Added reference to the Federal Audit Clearinghouse on the Internet.

**Part 2 - Matrix of Compliance Requirements**

> ! Updated for new programs and changes to existing programs.

**Part 3 - Compliance Requirements**

> ! Introduction - Under State, Local, and Indian Tribal Governments
> clarified that the A-102 Common Rule does not apply to grants and
> subgrants to State or local (public) institutions of higher education
> and hospitals. Revised references to non-profit organizations to
> clarify that non-profit organizations include institutions of higher
> education and hospitals.
>
> ! F. Equipment - Revised references to non-profit organizations to
> clarify that non-profit organizations include institutions of higher
> education and hospitals. Clarified applicability of suggested audit
> procedures 1 and 2 for real property management.
>
> ! I. Procurement and Suspension and Debarment - Revised references to
> non-profit organizations to clarify that non-profit organizations
> include institutions of higher education and hospitals.
>
> ! J. Program Income - Revised audit objective and suggested audit
> procedures to test that program income was correctly determined.

**Part 4 - Agency Program Requirements**

> ! Added the following new programs:

[Page No.]{.underline}

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

10.500 - Cooperative Extension Service 4-10.500

10.665 - Schools and Roads\--Grants to States 4-10.665

10.666 - Schools and Roads\--Grants to Counties 4-10.665

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

14.854 - Public and Indian Housing Drug Elimination Program 4-14.854

14.867 - Indian Housing Block Grants 4-14.867

**16 Department of Justice (DOJ)**

16.710 - Public Safety and Partnership and Community

Policing Grants (COPS) 4-16.710

**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

**81 Department of Energy (DOE)**

81.042 - Weatherization Assistance for Low-income Persons 4-81.042

**84 Department of Education (ED)**

84.066 - TRIO\--Educational Opportunity Centers 4-84.042

84.217 - McNair Post-Baccalaureate Achievement 4-84.042

84.276 - Goals 2000\--State and Local Education Systemic

Improvement Grants 4-84.276

84.282 - Charter Schools 4-84.282

84.287 - Twenty-First Century Community Learning Centers 4-84.287

84.318 - Technology Literacy Challenge Fund Grants 4-84.318

84.340 - Class Size Reduction 4-84.340

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

93.210 - Tribal Self-Governance Demonstration Program:

Planning and Negotiation Cooperative Agreements and

IHS Compacts 4-93.210

93.556 - Family Preservation and Support Services 4-93.556

93.645 - Child Welfare Services - State Grants 4-93.645

93.659 - Adoption Assistance 4-93.659

93.767 - State Children\'s Insurance Program (CHIP) 4-93.767

93.958 - Block Grants for Community Mental Health Services 4-93.958

93.994 - Maternal and Child Health Services Block Grant

to the States 4-93.994

> ! Food for Progress Programs and Section 416(b) Program - Updated
> Internet reference under \"L.2.b Performance Reporting.\"
>
> ! CFDA 10.551 and 10.561 - Under \"II. Program Procedures,\" updated
> section, added paragraphs regarding required examination of State
> Electronic Benefit Transfer (EBT) service providers by an independent
> auditor, and added \"Availability of Other Program Information.\"
> Updated \"G.1 Matching.\"
>
> ! CFDA 10.553, 10.555, 10.556, and 10.559 - Updated \"II. Program
> Procedures\" and added \"Availability of Other Program Information.\"
> Updated Internet reference under \"E.1.a Eligibility for
> Individuals.\" Added \"I. Procurement and Suspension and Debarment.\"
>
> ! CFDA 10.557 - Updated \"II. Program Procedures\" and added
> \"Availability of Other Program Information.\" Under \"A.1 Activities
> Allowed or Unallowed,\" clarified allowability of laboratory costs.
> Updated \"E.1 Eligibility for Individuals\" regarding physical
> presence and proof of residency requirements and added Internet
> reference for the poverty guidelines. Under \"E.1.d Nutritional
> Risk*,*\" changed infant exemption from anemia testing from six to
> nine months of age.
>
> ! CFDA 10.558 - Updated \"II. Program Procedures\" and added
> \"Availability of Additional Program Information.\"
>
> ! CFDA 10.566 - Corrected Part 2, \"Matrix of Compliance
> Requirements\" to show \"N. Special Tests and Provisions\" as not
> applicable.
>
> ! CFDA 10.760 - Under \"II. Program Procedures,\" revised information
> on eligibility of grant applicants for Project Grants for Water and
> Waste Disposal Systems. Updated reporting requirements under \"L.1
> Financial Reporting.\"
>
> ! CFDA 10.766 - Updated \"II. Program Procedures.\" Updated references
> to regulations in \"A. Activities Allowed or Unallowed.\"
>
> ! CFDA 12.401 - Updated \"II. Program Procedures.\" Updated legal
> references under \"A.3 Activities Allowed or Unallowed.\" Revised \"H.
> Period of Availability of Federal Funds\" to clarify that the State
> prepares and the USPFO reviews the need determination.
>
> ! CFDA 14.157 - Under \"II. Program Procedures,\" corrected date error
> and updated legal reference. Under \"A.3 Activities Allowed or
> Unallowed\" updated legal reference and revised paragraph regarding
> use of project facilities. Updated legal reference under \"E.1
> Eligibility for Individuals.\" Under L.1 Financial Reporting,\"
> removed reports *HUD-52670 Application for Housing Assistance
> Payments* and *HUD-52670A Schedule of Tenant Assistance Payments Due*.
>
> ! CFDA 14.218 and 14.219 - Under \"I. Program Objectives,\" updated
> references to Federal regulations. Added \"Source of Governing
> Requirements under \"II. Program Procedures.\" Under \"A. Activities
> Allowed or Unallowed,\" made clarifications concerning the
> HUD-Administered Small Cities Program. Under \"G.3 Earmarking,\" added
> language specifying earmarking requirements under Small Cities Program
> for Hawaii and New York. Under \"L.1 Financial Reporting\" removed the
> Performance and Assessment Report.
>
> ! CFDA 14.228 - Under \"II. Program Procedures,\" added \"Source of
> Governing Requirements.\" Updated \"A.1 Activities Allowed or
> Unallowed\" for activities under CDBG State Program and guaranteed
> loan funds. Under \"G.3 Earmarking,\" added requirement for public
> services earmark. Deleted additional guidance in \"M. Subrecipient
> Monitoring.\"
>
> ! CFDA 14.231 - Updated \"II. Program Procedures.\" Under \"G.1
> Matching,\" updated regulatory reference. Under \"G.3 Earmarking,\"
> updated percentage in \"G.3.a\" and regulatory reference in \"G.3.b.\"
> Under \"N. Special Tests and Provisions,\" updated regulatory
> references.
>
> ! CFDA 14.235 - Clarified \"A. Activities Allowed or Unallowed\" by
> adding regulatory reference. Updated \"G.1 Matching\" to add new
> matching requirement for supportive services.
>
> ! CFDA 14.850 - Updated \"II. Program Procedures.\" Updated \"L.2
> Performance Reporting.\" Corrected Part 2, \"Matrix of Compliance
> Requirements\" to show \"A. Activities Allowed or Unallowed\" as not
> applicable.
>
> ! CFDA 14.855 and 14.857 - Updated \"II. Program Procedures.\" Updated
> regulatory reference in \"N.2 Reasonable Rent\" and \"N.5 HQS
> Enforcement.\"
>
> ! CFDA 14.862 - Under L.1 Financial Reporting,\" removed the status
> and evaluation report.
>
> ! BIA Cross-Cutting Section - Updated statutory references for the
> Department of Interior and Related Agencies Appropriations Act of
> 1999. Revised \"H. Period of Availability of Funds\" to reflect that
> funds are available until expended.
>
> ! CFDA 15.021 - Under \"A. Activities Allowed or Unallowed\" corrected
> legal reference.
>
> ! CFDA 15.022 - Changed Part 2, \"Matrix of Compliance Requirements\"
> to show \"D. Davis-Bacon\" as applicable.
>
> ! CFDA 15.030 - Under \"A. Activities Allowed or Unallowed\" corrected
> legal reference.
>
> ! CFDA 15.605 and 15.611 - Under \"II. Program Procedures,\" added
> \"Source of Governing Requirements\" and \"Availability of Other
> Program Information.\" Under \"G.3.b Aquatic Education,\" revised
> earmark from 12.5 to 15 percent and updated statutory reference. Under
> \"G.3.c Recreational Boating Access Facilities,\" revised earmark from
> 12.5 to 15 percent.
>
> ! CFDA 16.579 - Under \"II. Program Procedures,\" updated \"Source of
> Governing Requirements.\"
>
> ! CFDA 17.207, 17.801, and 17.804 - Changed references to Job Training
> Partnership Act (JTPA) to Workforce Investment Act of 1999 (WIN) and
> changed legal references accordingly. Under \"A. Activities Allowed or
> Unallowed,\" added paragraph \"A.7 Section 7(e).\"
>
> ! CFDA 17.225 - Updated \"II. Program Procedures\" and moved legal
> references to new heading \"Source of Governing Requirements.\"
> Updated \"L.1.a Financial Reporting.\"
>
> ! CFDA 17.235 - Under \"E.1 Eligibility,\" added Internet reference
> for poverty guidelines.
>
> ! CFDA 17.247 - Under \"II. Program Procedures,\" added \"Source of
> Governing Requirements.\" Under \"E.1 Eligibility for Individuals,\"
> added Internet reference to poverty guidelines. Added clarifying
> language under \"L.1 Financial Reporting.\"
>
> ! CFDA 17.251 - Under \"I. Program Objectives,\" moved references to
> laws to \"II. Program Procedures\" under \"Source of Governing
> Requirements.\" Under \"A.1.b Activities Allowed or Unallowed,\" added
> limitation on the number of weeks of participation in community
> service employment (CSE).
>
> ! CFDA 17.253 - Updated legal reference under \"E.1.b Eligibility.\"
>
> ! CFDA 20.205 - Supplement was substantially revised due to issuance
> of new program regulations. Added CFDA 23.003, Appalachian Development
> Highway System, to form Highway Planning and Construction Cluster.
>
> ! CFDA 20.500 and 20.507 - Updated names of programs. Updated \"I.2
> Procurement and Suspension and Debarment,\" for changes in
> Disadvantaged Business Enterprises (DBE) requirements. Updated
> regulatory reference in \"L.3 Special Reporting.\"
>
> ! CFDA 20.600 and 20.601 - Revised \"G.1.b Matching.\"
>
> ! CFDA 45.129 - Revised \"II. Program Procedures\" and \"A. Activities
> Allowed or Unallowed\" to clarify regrants. Deleted \"E.3 Eligibility
> for Subrecipients\" and changed Part 2, \"Matrix of Compliance
> Requirements\" to show \"E. Eligibility\" as not applicable.
>
> ! CFDA 66.458 - Updated \"II. Program Procedures.\" Revised discussion
> of administrative expenses in \"A. Activities Allowed or Unallowed.\"
> Under \"C. Cash Management,\" changed references from Letter-of-Credit
> (LOC) to EPA Automated Clearinghouse (ACH). Under \"L.3 Special
> Reporting,\" deleted report details and added CFR reference.
>
> ! CFDA 66.468 - Updated \"II. Program Procedures\" and updated legal
> reference under \"Source of Governing Requirements.\" Clarified \"C.5
> Set Asides.\" Under \"G.1.a Matching,\" added requirements for payment
> of State matching and updated legal reference, and under \"G.1.b
> Matching,\" added paragraph clarifying use of funds as a credit
> towards meeting match requirements. Clarified \"H. Period of
> Availability of Funds,\" \"J. Program Income,\" \"N.1 Environmental
> Review Requirements,\" and \"N.2. Binding Commitments.\" Revised \"N.3
> Deposits to DWSRF.\" Deleted \"N.6. Disadvantaged Assistance.\"
> Corrected Part 2, \"Matrix of Compliance Requirements\" to show \"D.
> Davis-Bacon\" as not applicable.
>
> ! CFDA 83.543 - Updated \"II. Program Procedures.\" Under \"E.1
> Eligibility for Individuals,\" updated statutorily maximum disaster
> relief amounts. Revised \"G.1 Matching,\" indicating ability of State
> Governors to request a loan of the State\'s 25 percent matching share.
> Removed FEMA Form 76-28, Disaster Automated Reporting and Information
> System (DARIS) Status Report, from \"L.1 Financial Reporting.\"
> Corrected Part 2, \"Matrix of Compliance Requirements\" to show \"D.
> Davis-Bacon Act\" as not applicable and \"E. Eligibility\" as
> applicable.
>
> ! CFDA 83.544 - Updated \"II. Program Procedures.\" Under \"L.1
> Financial Reporting,\" indicated the SF-269 is not applicable and that
> the FEMA 20-10 *Financial Status Report* is used instead; and updated
> information on the *Public Assistance Program* report. Changed Part 2,
> \"Matrix of Compliance Requirements\" to show \"F. Equipment and Real
> Property Management,\" \"I. Procurement and Suspension and
> Debarment,\" and \"M. Subrecipient Monitoring\" as applicable.
>
> ! Department of Education Cross-Cutting Section - Updated for new
> Education programs added to the Supplement. Updated \"Period of
> Availability of Federal Funds\" for the Vocational Education program.
>
> ! CFDA 84.002 - Program was substantially revised due to changes
> enacted by Title II of the Workforce Investment Act of 1998.
>
> ! CFDA 84.032 - Under \"Source of Governing Requirements,\" added
> availability of program regulations. Revised \"N.5 Default Aversion
> Assistance\" and \"N.10 Federal Fund and Agency Operating Fund\" to
> reflect requirements under new program regulations effective July 1,
> 2000.
>
> ! CFDA 84.042, 84.044, 84.047 - Added CFDA 84.066 and 84.217 to this
> cluster.
>
> ! CFDA 84.048 - Program was substantially revised due to changes
> enacted by the Carl D. Perkins Vocational and Technical Education Act
> of 1998.
>
> ! CFDA 93.558 - Supplement was substantially revised due to issuance
> of final program regulations.
>
> ! CFDA 93.569 - Supplement was substantially revised due to changes
> enacted by the Community Services Block Grant Act of 1998 that
> re-authorized this program.
>
> ! CFDA 93.575 and 93.596 - Added paragraph under \"II. Program
> Procedures,\" elaborating nature of coordination and collaboration
> between Head Start and CCDF. Revised \"G.3.c Specific Earmark.\" Under
> \"H. Period of Availability of Federal Funds\" updated example. Under
> \"L.1.e Reporting,\" clarified reports due from States and Territories
> and those due from Federally-recognized tribes.
>
> ! CFDA 93.600 - Updated \"II. Program Procedures, Administration and
> Services.\" Clarified \"B. Allowable Costs/Cost Principles.\"
>
> ! CFDA 93.658 - Revised \"H. Period of Availability of Federal
> Funds.\" Under \"L.1 Financial Reporting,\" added Foster Care
> financial report.
>
> ! CFDA 93.914 and 93.915 - CFDA 93.914 was eliminated as a separate
> CFDA and the program was combined with CFDA 93.915, eliminating HIV as
> a cluster. The HIV program (CFDA 93.915) now appears in Part 4 under
> page number 4-93.915 rather than 4-93.914.
>
> ! CFDA 93.959 - Updated \"A.7 Activities Allowed or Unallowed\"
> regarding unallowed expenditure of funds on needle exchange programs.
> Updated \"G.3 Earmarking\" to add regulatory reference.
>
> ! CFDA 94.006 - Updated \"II. Program Procedures.\" Updated \"A.
> Activities Allowed or Unallowed\" on use of grant funds. Under \"E.1
> Eligibility for Individuals,\" updated allowances for 2000-2001.
>
> ! CFDA 94.011 and 94.016 - Updated legal references throughout.
> Deleted language under \"E.1 Eligibility of Individuals\" regarding
> requirement of program to determine management responsibility of
> non-stipended participants.
>
> ! CFDA 96.001 and 96.006 - Added \"IV. Other Information.\" Changed
> Part 2, \"Matrix of Compliance Requirements\" to show \"H. Period of
> Availability of Funds\" as applicable.

**Part 5 - Clusters of Programs**

> ! Student Financial Aid Cluster - Revised \"II. Program Procedures\"
> for the Higher Education Amendments of 1998 and made other
> clarifications in this section. Updated \"C. Cash Management\" for new
> cash monitoring method. Updated and revised \"E.1 Eligibility for
> Individuals.\" Updated \"G.3 Earmarking\" for percentage change.
> Updated \"L.1 Financial Reporting\" for Pell payment data submission.
> Updated \"L.3 Special Reporting\" for the FPL and Grant Overpayment
> Reporting to the National Student Loan Data Systems. Updated \"N.3
> Disbursement To Or On Behalf of Students.\" Updated \"N.4
> Refund/Return of Title IV Funds\" for the Higher Education Amendments
> of 1998.\"
>
> ! Updated list of other clusters for programs included in this
> Supplement.

**Part 6 - Internal Control**

> ! No changes made.

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

> ! Removed reference to the President\'s Council on Integrity &
> Efficiency publication, *Revised Program Audit Guide Listing*.

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

> ! Updated \"Background\" to reflect that Adoption Assistance (CFDA
> 93.659) has been added to this Supplement.

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

> ! No changes made.

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

> ! Updated Federal agency contacts.

**Appendix IV - Internal Reference Tables**

> ! Updated tables for changes in this Supplement.

**Appendix V - List of Changes for the 2000 Compliance Supplement**

> ! Updated this appendix to provide a list of changes from the OMB
> Circular A‑133 Compliance Supplement issued in April 1999 to this 2000
> Supplement.

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

> ! Revised title to reflect inclusion of other advisories and added
> advisory on impact of Y2K on audits of Federal awards under OMB
> Circular A-133.

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

> ! Added this appendix to give guidance on the examinations required of
> EBT service centers for the Food Stamps program (CFDA 10.551) in
> accordance with the American Institute of Certified Public Accountants
> Statement on Auditing Standards (SAS) 70, Service Organizations.

**Appendix VIII - 2000 Compliance Supplement Core Team**

> ! Added this appendix to recognize contributions of interagency team
> to the production of this Supplement.