**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
>
> 14.181 - 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
>
> 14.854 - Public and Indian Housing Drug Elimination Program 4-14.854
>
> 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 -- Demlition 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 Restoraton Act
> 4-15.614
>
> **16 Department of Justice (DOJ)**
>
> 16.579 - Byrne Formula Grant Program 4-16.579
>
> 16.710 - Public Safety Partnership and Community Policing\
> Grants (COPS) 4-16.710
>
> **17 Department of Labor (DOL)**
>
> 17.207 - Employment Service 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---Workers 4-17.245
>
> 17.253 - Welfare-to-Work Grants to States and Localities 4-17.253
>
> 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 - Migrant and Seasonal Farmworkers 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
>
> **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
>
> 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
>
> **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 Demonstration Program: Planning and
> Negotiation Cooperative Agreements and IHS Compacts 4-93.210
>
> 93.217 - Family Planning - Services 4-93.217
>
> 93.224 -- Consolidated Health Centers (CHC) 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
>
> 93.777 - State Survey and Certification of Health Care Providers\
> and Suppliers 4-93.778
>
> 93.778 - Medical Assistance Program 4-93.778
>
> 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

**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)
>
> 93.108 - Health Education Assistance Loans (HEAL)
>
> 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 2005 Compliance Supplement 8-5
>
> VI Reserved 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