**Appendix V**

**List of Changes for the 2008 Compliance Supplement**

This Appendix provides a list of changes from the 2007 OMB Circular
A-133 Compliance Supplement, dated March 2007, to this 2008 Supplement.

**Table of Contents**

-   The Table of Contents has been changed to:

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-   Modify the program title for the following programs to make them
    consistent with the name as it appears in the *Catalog of Federal
    Domestic Assistance* (CFDA):

> CFDA 20.612, Incentive Grant Program to Increase Motorcyclist Safety
>
> CFDA 84.048, Career and Technical Education -- Basic Grants to States

-   Add to Part 4 CFDA 11.555, Public Safety Interoperable
    Communications Grant Program

-   Add to Part 4 CFDA 15.426, Coastal Impact Assistance Program.

-   Add to Part 4 CFDA 20.513, Capital Assistance Program for Elderly
    Persons and Persons with Disabilities

-   Add to Part 4 CFDA 20.516, Job Access -- Reverse Commute

-   Add to Part 4 CFDA 20.521, New Freedom Program

-   Add to Part 4 CFDA 93.153, Grants for Coordinated Services and
    Access to Research for Women, Infants, Children, and Youth (Ryan
    White CARE Act Title IV Program)

-   Add to Part 4 CFDA 97.109, Disaster Housing Assistance Program

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

-   The "Purpose and Applicability" section has been updated for the
    effective date of this Supplement and to recognize an update to OMB
    Circular A-133 in June 2007.

    **Part 2 - Matrix of Compliance Requirements**

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-   Updated matrix 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 14.241 -- removed applicability of "Davis-Bacon Act."

-   CFDA 84.032-L -- added shading to denote requirements that are "Not
    Applicable," added the applicability of "Procurement and Suspension
    and Debarment," and removed the applicability of "Activities Allowed
    or Unallowed."

-   CFDA 93.268 -- removed applicability of "Subrecipient Monitoring."

    **Part 3 - Compliance Requirements**

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-   Modified B, "Allowable Costs/Cost Principles, A-122, Introduction,"
    to reflect the language of that circular.

-   Updated I, "Procurement and Suspension and Debarment," to delete
    references to the changes as a result of the common rule (issued
    November 26, 2003) because the changes referenced have been in
    effect for more than 4 years and to reflect the status of the
    implementation of 2 CFR part 180.

    **Part 4 - Agency Program Requirements**

    -   **CFDA 10.553, 10.555, 10.556, and 10.559** -- Updated II,
        "Program Procedures," III.A, "Activities Allowed or Unallowed,"
        III.E.1.b, "Eligibility -- Eligibility for Individuals," III.I,
        "Procurement and Suspension and Debarment," III.L.3, "Reporting
        -- Special Reporting," and III.N.1, "Special Tests and
        Provisions -- Verification of Free and Reduced Price
        Applications (NSLP)."

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-   **CFDA 10.557** - Updated II, "Program Procedures," III.A.3,
    "Activities Allowed or Unallowed," III.B.2.b, "Allowable Costs/Cost
    Principles," III.L.1.e, "Reporting -- Financial Reporting --
    Financial Reports -- FNS 798,"and III.N.4, "Special Tests and
    Provisions -- Authorization of Above-50-Percent Vendors."

-   **CFDA 10.558** -- Updated II, "Program Procedures," III.A.2 and 3,
    "Activities Allowed or Unallowed," III.E.1, "Eligibility --
    Eligibility for Individuals," III.E.3, "Eligibility -- Eligibility
    for Subrecipients," III.G.3, "Matching, Level of Effort, Earmarking
    -- Earmarking," III.I, "Procurement and Suspension and Debarment,"
    and III.L.3.b, "Reporting -- Special Reporting."

    -   **CFDA 10.566** -- Updated citation in III.N.1, "Special Tests
        and Provisions -- EBT Reconciliation."

    -   **CFDA 10.568** -- Updated II, "Program Procedures - Source of
        Governing Requirements." Corrected III.G.3, "Matching, Level of
        Effort, Earmarking -- Earmarking."

    -   **CFDA 10.665 and 10.666** -- Updated II, "Program Procedures,"
        to note funding was extended through Fiscal Year 2007.

    -   **CFDA 10.776** -- Updated II, "Program Procedures," III.A.1,
        "Activities Allowed or Unallowed," and IV, "Other Information."

    -   **CFDA 11.300** -- Updated IV, "Other Information," to indicate
        how to calculate expenditures under this program for purposes of
        determining whether a recipient meets the A-133 audit threshold.

    -   **CFDA 11.555** -- Added as a new program supplement.

    -   **CFDA 14.157** -- Corrected information in III.L.2.e,
        "Reporting -- Performance Reporting."

    -   **CFDA 14.181** -- Corrected information in III.L.2.e,
        "Reporting -- Performance Reporting."

    -   **CFDA 14.218 and 14.219** ~~\--~~ Corrected information in
        III.L.2.e, "Reporting -- Performance Reporting."

    -   **CFDA 14.228** ~~\--~~ Corrected information in III.L.2.e,
        "Reporting -- Performance Reporting" and added a suggested audit
        procedure to III.N.1, "Special Tests and Provisions --
        Environmental Oversight."

    -   **CFDA 14.231** ~~\--~~ Corrected information in III.L.2.e,
        "Reporting -- Performance Reporting."

    -   **CFDA 14.235** ~~\--~~ Corrected information in III.L.2.e,
        "Reporting -- Performance Reporting."

    -   **CFDA 14.238** ~~\--~~ Corrected information in III.L.2.e,
        "Reporting -- Performance Reporting."

    -   **CFDA 14.239** ~~\--~~ Corrected information in III.L.2.e,
        "Reporting -- Performance Reporting."

    -   **CFDA 14.241** ~~\--~~ Corrected information in III.L.2.e,
        "Reporting -- Performance Reporting."

    -   **CFDA 14.850** -- Updated II, "Program Procedures" and III.A.1,
        "Activities Allowed or Unallowed." Added III.J, "Program
        Income." Deleted III.L.2.a, "Reporting -- Performance
        Reporting - HUD Form 50072." Corrected information in III.L.2.e,
        "Reporting -- Performance Reporting." Updated III.L.3.b,
        "Reporting -- Special Reporting - HUD 52723" and III.L.3.c,
        "Reporting -- Special Reporting - HUD 52722." Deleted III.L.3.d,
        "Reporting -- Special Reporting - HUD 52722-B." Added III.N.3,
        "Special Tests and Provisions -- Project-Based Budgeting and
        Accounting," III.N.4, "Classification of Costs," and III.N.5,
        "Balance Sheet Allocations."

    -   **CFDA 14.862** - Corrected information in III.L.2.e, "Reporting
        -- Performance Reporting."

    -   **CFDA 14.866** -- Updated III.L.1.e, "Reporting -- Financial
        Reporting -- Financial Reports," to reflect changes and new line
        items that HUD plans to make to the Financial Data Schedule
        (FDS). The auditor should verify the FDS line numbers at the
        time of the audit.

    -   **CFDA 14.867** - Updated information in III.L.2.a and b,
        "Reporting -- Performance Reporting."

    -   **CFDA 14.871** -- Updated II, "Program Procedures," and
        III.A.1, "Activities Allowed or Unallowed." Added III.L.1.f,
        "Reporting -- Financial Reporting -- Financial Reports," to
        reflect changes and new line items that HUD plans to make to the
        Financial Data Schedule (FDS). The auditor should verify the FDS
        line numbers at the time of the audit.

    -   **CFDA 14.872** -- Updated I, "Program Objectives," III.A.1,
        "Activities Allowed or Unallowed," and III.L.1.e, "Reporting --
        Financial Reporting -- Financial Reports." HUD plans to make
        changes to the Financial Data Schedule (FDS). The auditor should
        verify the FDS line numbers at the time of the audit. Updated
        III.N.1, "Special Tests and Provisions -- FASS," and III.N.2,
        "Debt Secured to Public Housing Asset."

    -   **CFDA 15.022** - Added III.D, "Davis-Bacon Act," to provide the
        statutory citation for Davis-Bacon Act requirements.

    -   **CFDA 15.426** - Added as a new program supplement.

    -   **CFDA 16**.**738** -- Updated web site under II, "Program
        Procedures."

    -   **CFDA 17.207, 17.801, 17.804** -- Updated I, "Program
        Objectives,"\
        II, "Program Procedures," III.A, "Activities Allowed or
        Unallowed," and III.L.2.a, "Reporting -- Performance Reporting,"
        to reflect changes resulting from the Jobs for Veterans Act
        of 2002. Updated III.L.1, "Reporting -- Financial Reporting."
        Added IV, "Other Information."

    -   **CFDA 17.225** -- Updated citations in II, "Program
        Procedures," III.A, "Activities Allowed or Unallowed," and
        III.E.1, "Eligibility -- Eligibility for Individuals." Updated
        III.L.1, "Reporting -- Financial Reporting," and III.N.2,
        "Special Tests and Provisions -- UI Benefit Payments."

    -   **CFDA 17.235** --Updated II, "Program Procedures," including
        adding a new section "Source of Governing Requirements." Updated
        III.A, "Activities Allowed or Unallowed;" III.E.1, "Eligibility
        -- Eligibility for Individuals;" and III.G.1 and 3, "Matching,
        Level of Effort, Earmarking -- "Matching," and "Earmarking,"
        respectively, to reflect statutory and regulatory changes.
        Updated III.L.1, "Reporting -- Financial Reporting."

    -   **CFDA 17.245** -- Made minor editorial or conforming changes
        in\
        I, "Program Objectives," II, "Program Procedures," and III.A,
        "Activities Allowed or Unallowed." Updated III.L.1 and 2,
        "Reporting -- Financial Reporting" and "Reporting -- Performance
        Reporting," respectively.

    -   **CFDA 17.258** -- Updated III.L.1.a, "Reporting -- Financial
        Reporting."

    -   **CFDA 17.264** -- Updated III.L.1.a, "Reporting -- Financial
        Reporting."

    -   **CFDA17.265** -- Updated II, "Program Procedures," III.A.2.b,
        "Activities Allowed or Unallowed -- Activities Unallowed,"
        III.L.1, "Reporting -- Financial Reporting," and III.L.2,
        "Reporting -- Performance Reporting." Deleted IV, "Other
        Information," which is no longer necessary.

    -   **CFDA 20.205** - Updated III.A.1, "Activities Allowed or
        Unallowed," and III.G.1, "Matching, Level of Effort, Earmarking
        -- Matching."

    -   **CFDA 20.500** - Updated I, "Program Objectives;" II, "Program
        Procedures;" III.A, "Activities Allowed or Unallowed;" III.F,
        "Equipment and Real Property;" III.G.3, "Matching, Level of
        Effort, Earmarking -- Earmarking;" III.I.1, "Procurement and
        Suspension and Debarment -- Buy America;" III.N.1, "Special
        Tests and Provisions -- Environmental Review;" and III.N.3,
        "School Bus Operation."

    -   **CFDA 20.509** - Updated II, "Program Procedures;" III.E.3,
        "Eligibility -- Eligibility for Subrecipients;" III.G.1,
        "Matching, Level of Effort, Earmarking -- Matching;" III.G.3,
        "Matching, Level of Effort, Earmarking -- Earmarking;" III.I.1,
        "Procurement and Suspension and Debarment -- Buy America;"
        III.L.1, "Reporting -- Financial Reporting;" and III.N.2,
        "Special Tests and Provisions -- School Bus Operation." Deleted
        III.A.2, "Activities Allowed or Unallowed -- Activities
        Unallowed." Added III.F, "Equipment and Real Property," and
        III.L.3, "Reporting -- Special Reporting."

    -   **CFDA 20.513, 20.516, and 20.521** - This cluster of three new
        programs was added to the Compliance Supplement.

    -   **CFDA 20.600** -- Updated the name for CFDA 20.612.

    -   **CFDA 45.129** -- Updated web site under II, "Program
        Procedures -- Availability of Other Program Information."

    -   **CFDA 84.000** -- Updated the name for CFDA 84.048 in the
        Introduction. Updated II, "Program Procedures - Availability of
        Other Program Information." Revised III.A.1, "Activities Allowed
        or Unallowed." Revised III.B.2, "Allowable Costs/Cost
        Principles." Updated programs in III.C, "Cash Management;"
        III.G.2.1, "Matching, Level of Effort, Earmarking - Level of
        Effort -- Maintenance of Effort (SEAs/LEAs);" III.N.1, "Special
        Tests and Provisions -- Participation of Private School Children
        (SEAs/LEAs);" and III.N.4, "Access to Federal Funds for New or
        Significantly Expanded Charter Schools (SEAs/LEAs)." Updated
        III.G.2.2, "Matching, Level of Effort, Earmarking - Level of
        Effort -- Supplement Not Supplant (SEAs/LEAs)" and III.G.3,
        "Matching, Level of Effort, Earmarking - Level of Effort --
        Earmarking." Updated III.H, "Period of Availability of Federal
        Funds (All grantees)." Added a citation for III.L.3, "Reporting
        -- Special Reporting." Updated III.N.2, "Special Tests and
        Provisions -- Schoolwide Programs (SEAs/LEAs)" and III.N.3,
        "Comparability (SEAs/LEAs)." Updated IV, "Other Information."

    -   **CFDA 84.010** -- Updated II, "Program Procedures --
        Availability of Other Program Information," III.G.3, "Matching,
        Level of Effort, Earmarking -- Earmarking," III.N.5, "Special
        Tests and Provisions -- Identifying Schools and LEAs Needing
        Improvement," and III.N.6, "Highly Qualified Teachers and
        Paraprofessionals."

    -   **CFDA 84.011** - Updated I, "Program Objectives," III.L.3,
        "Reporting - Special Reporting," III.N.4, "Special Tests and
        Provisions -- Priority for Service," and III.N.6, "Child
        Counts."

    -   **CFDA 84.032-G** -- Updated I, "Program Objectives" and II,
        "Program Procedures." In III.N, "Special Tests and Provisions,"
        the following sections were updated: N.3, "Conditions of
        Reinsurance Coverage;" N.4, "Death, Disability, Closed Schools,
        False Certification, Unpaid Refunds, and Bankruptcy Claims;"
        N.7, "Federal Share of Borrower's Payments;" N.9, "Federal Fund
        and Agency Operating Fund;" and N.11, "Collection Charges."
        Removed hurricane waiver information in IV, "Other Information."

    -   **CFDA 84.032-L** -- Updated I, "Program Objectives," II,
        "Program Procedures," and in III.N, "Special Tests and
        Provisions," the following sections: N.2, "Loan Origination and
        Lender Loan Fees;" N.4, "Special Allowance Payments;" and N.5,
        "Loan Sales, Purchases, and Transfers." In III.N, "Special Tests
        and Provisions," added the following sections: N.11,
        "Consolidation Loans" and N.12, "Prohibited Inducements." In
        III.N, "Special Tests and Provisions," the previous N.11,
        'Making or Holding Loans as a Trustee for an Institution of
        Higher Education or an Affiliated Organization," was updated and
        renumbered as N.13, and the previous N.12, "School as Lender
        Eligibility (Applicable only to schools that are lenders)," was
        renumbered as N.14. Updated IV, "Other Information." Added
        references to recent regulations, which are not effective until
        July 1, 2008, but may be implemented, at the regulated entity's
        option, as early as November 1, 2007, in II, "Program Procedures
        -- Source of Governing Requirements," and other parts of the
        program supplement.

    -   **CFDA 84.041** -- Updated III.D, "Davis-Bacon Act," to list the
        source of the requirement.

    -   **CFDA 84.042** -- Updated III.L.2, "Reporting -- Performance
        Reporting."

    -   **CFDA 84.048** -- This program supplement was extensively
        revised because the requirements of the Carl D. Perkins
        Vocational and Technical Education Act of 1998 (Perkins III)
        were completely replaced by the requirements in the Carl D.
        Perkins Career and Technical Education Act of 2006 (Perkins IV).
        The program title was updated as part of this revision.

    -   **CFDA 84.287** -- Removed the introductory material. Updated I,
        "Program Objectives;" II, "Program Procedures;" III.A,
        "Activities Allowed or Unallowed;" III.E.3, "Eligibility --
        Eligibility for Subrecipients;" III.G, "Matching, Level of
        Effort, Earmarking;" and III.H, "Period of Availability of
        Federal Funds."

    -   **CFDA 84.938** -- Added the Hurricane Educator Assistance
        Program (CFDA 84.938K) to the programs included under this
        program supplement. Updated\
        I, "Program Objectives," and II, "Program Procedures." Added
        III.A.7, "Activities Allowed or Unallowed;" III.E.1.b,
        "Eligibility -- Eligibility for Individuals;" and III.E.3.e,
        "Eligibility -- Eligibility for Subrecipients." Updated
        III.H.3.b and added III.H.8 in III.H, "Period of Availability of
        Federal Funds." Updated IV, "Other Information," to add 84.938K.

    -   **CFDA 93.044, 93.045, and 93.053** -- Updated the following
        sections as a result of statutory changes: I, "Program
        Objectives;" II, "Program Procedures;" III.A.2 and 3,
        "Activities Allowed or Unallowed;" III.G.3.b, "Matching, Level
        of Effort, Earmarking -- Earmarking;" III.N.1, "Special Tests
        and Provisions -- Distribution of Cash;" and IV, "Other
        Information."

    -   **CFDA 93.153** -- Added as a new program supplement.

    -   **CFDA 93**.**268** -- Updated to reflect changes in how the
        program operates. Updated sections include II, "Program
        Procedures;" III.A.2, "Activities Allowed or Unallowed;"
        III.N.1, "Special Tests and Provisions -- Control,
        Accountability, and Safeguarding of Vaccines;" III.N.2, "Record
        of Immunization;" and\
        IV, "Other Information." Deleted III.N.3, "Special Tests and
        Provisions -- Monitoring For-Profit Subrecipients."

    -   **CFDA 93.558** -- Updated the following sections to include
        changes based on expired and modified authorities: II, "Program
        Procedures;" III.A.1, "Activities Allowed or Unallowed --
        Federal Only;" III.E.1.a and b, "Eligibility -- Eligibility for
        Individuals;" III.G.2.1.a and c, "Matching, Level of Effort,
        Earmarking -- Level of Effort -- Maintenance of Effort;" and
        III.L.1.g, "Reporting -- Financial Reporting." Added III.A.4.b,
        "Activities Allowed or Unallowed --Tribes; Federal Only" and
        III.N.5, "Special Tests and Provisions -- Penalty for Failure to
        Comply with Work Verification Plan." Modified IV, "Other
        Information" to delete "Transfers Out of SSBG" because of the
        absence of authority for such transfers (a comparable change was
        made to CFDA 93.667) and update "Transfers Out of TANF" and
        "Information Pertinent to Hurricane Katrina."

    -   **CFDA 93.563** -- Updated the following sections based on
        changes resulting from the Deficit Reduction Act of 2005: II,
        "Program Procedures," III.G.1, "Matching, Level of Effort,
        Earmarking -- Matching," and III.N.3, "Special Tests and
        Provisions -- Securing and Enforcing Medical Support Obligations
        -- State Programs."

    -   **CFDA 93.566** -- Updated II, "Program Procedures -- Source of
        Governing Requirements," III.A.6.j, "Activities Allowed or
        Unallowed," and III.E.1.a(1) and 1.c(2), "Eligibility --
        Eligibility for Individuals." Deleted IV, "Other Information,"
        which referenced inclusion of a hurricane-related waiver in
        Appendix VI.

    -   **CFDA 93.568** -- Deleted an expired report at III.L.3.b,
        "Reporting -- Special Reporting -- *Annual Report on Households
        Assisted by LIHEAP*."

    -   **CFDA 93.569** -- Updated IV, "Other Information," to delete
        reference to a hurricane-related waiver in Appendix VI.

    -   **CFDA 93.575 and 93.596** -- Updated II, "Program Procedures;"
        III.G.1.d, "Matching, Level of Effort, Earmarking -- Matching;"
        III.G.3.d, "Matching, Level of Effort, Earmarking --
        Earmarking;" and III.H, "Period of Availability of Federal
        Funds," including updating the example. Added language regarding
        the inapplicability of the A-102 Common Rule and OMB Circular
        A-87 under\
        II, "Program Procedures," and in a newly added III.B, "Allowable
        Costs/Cost Principles." Deleted discussion of transfers from the
        Social Services Block Grant program because of the absence of
        authority for such transfers (a comparable change was made to
        CFDA 93.667).

    -   **CFDA 93.645** -- Updated I, "Program Objectives." Modified the
        following sections due to statutory changes: II, "Program
        Procedures," III.A, "Activities Allowed or Unallowed," III.G.1,
        "Matching, Level of Effort, Earmarking -- Matching," III.G.2.1,
        "Matching, Level of Effort, Earmarking -- Level of Effort --
        Maintenance of Effort," and III.G.3, "Matching, Level of Effort,
        Earmarking -- Level of Effort -- Earmarking."

    -   **CFDA 93.667** -- Corrected III.A.3, "Activities Allowed or
        Unallowed" to remove statement that funds under this program
        could be transferred to CFDA 93.558 and CFDA 93.575/596
        (comparable changes were made in those programs). Updated
        III.A.4, "Activities Allowed or Unallowed" and III.H, "Period of
        Availability of Federal Funds," to indicate the extension of the
        availability of hurricane relief funds; however, in IV, "Other
        Information," deleted reference to Appendix VI as the particular
        waiver expired.

    -   **CFDA 93.775, 93.776, 93.777, and 93.778** -- In IV, "Other
        Information," deleted reference to Appendix VI.

    -   **CFDA 93.889** -- This program was significantly revised as a
        result of the transfer of programmatic responsibility and a
        revised statute (NOTE: The program is now known as the Hospital
        Preparedness Program; however, pending update, it is still shown
        in the CFDA as the National Bioterrorism Hospital Preparedness
        Program.)

    -   **CFDA 93.914** -- Updated II, "Program Procedures."

    -   **CFDA 93.918** -- Updated II, "Program Procedures," III.A,
        "Activities Allowed or Unallowed," and III.G.3, "Matching, Level
        of Effort, Earmarking -- Earmarking."

    -   **CFDA 94.006** -- Updated I, "Program Objectives," II, "Program
        Procedures," and III.E.1, "Eligibility -- Eligibility for
        Individuals." Also, added a new requirement in III.E.1.b,
        "Eligibility -- Eligibility for Individuals.

    -   **CFDA 94.011 and 94.016** -- Updated III.E.1, "Eligibility --
        Eligibility for Individuals," and added a new requirement in
        III.G.1.d, "Matching, Level of Effort, Earmarking -- Matching."

    -   **CFDA 97.008** -- Added language in IV, "Other Information,"
        concerning use of CFDA numbers in subawards.

    -   **CFDA 97.036** -- Updated II, "Program Procedures;" III.B.2.a
        and b, "Allowable Costs/Cost Principles; III.G.1 and 3,
        Matching, Level of Effort, Earmarking -- Matching" and
        "Earmarking," respectively; and IV, "Other Information."

    -   **CFDA 97.039** -- Updated II, "Program Procedures;" III.B,
        "Allowable Costs/Cost Principles;" III.G.1 and 3, "Matching,
        Level of Effort, Earmarking -- Matching" and "Earmarking,"
        respectively; and IV, "Other Information."

    -   **CFDA 97.067** -- Updated II, "Program Procedures." Added
        references to 2007 and updated citations, where applicable.
        Added language in IV, "Other Information," concerning use of
        CFDA numbers in subawards.

    -   **CFDA 97.109** -- Added as a new program supplement.

        **Part 5 - Clusters of Programs**

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-   **Student Financial Assistance Cluster**

    -   Updated II, "Program Procedures."

    -   Updated III.C, "Cash Management."

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

    -   Updated III.G.1, "Matching, Level of Effort, Earmarking --
        Matching."

    -   Updated III.N.3, "Special Tests and Provisions -- Disbursements
        To or On Behalf of Students."

    -   Revised III.N.4, "Special Tests and Provisions -- Return of
        Title IV Funds," and provide two sub-requirements "Applicable
        After a Student Begins Attendance" and "Applicable for a Student
        Who Does Not Begin Attendance."

    -   Updated III.N.5, "Special Tests and Provisions -- Student Status
        Changes (FFEL and Direct Loan)."

    -   Updated III.N.6, "Special Tests and Provisions -- Student Loan
        Repayments (FPL, HPSL/PCL and NSL)."

    -   Updated III.N.9, "Special Tests and Provisions -- Institutional
        Eligibility."

    -   Added III.N.11, "Special Tests and Provisions -- Denying
        Students' Access to Lenders and Guaranty Agencies of Their
        Choice."

    -   Removed hurricane waiver information from IV, "Other
        Information."

    -   Added references in II, "Program Procedures -- Source of
        Governing Requirements," and other parts of the SFA Cluster to
        recent regulations, which are not effective until July 1, 2008,
        but may be implemented, at the regulated entity's option, as
        early as November 1, 2007.

    -   Updated Appendix A, "Student Eligibility Compliance
        Requirements."

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-   **Research and Development Cluster**

    -   Updated introduction to III, "Compliance Requirements," and\
        N, "Special Tests and Provisions." Added M, "Subrecipient
        Monitoring."

-   **Other Clusters** -- This section has been updated to be consistent
    with the changes in Part 4. The Transit Services Programs Cluster
    was added. A program name was corrected in the Highway Safety
    Cluster.

    **Part 6 - Internal Control**

    -   No changes.

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

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    -   Updated I, "Procurement and Suspension and Debarment -- Control
        Activities" to delete references to requirements in effect prior
        to November 26, 2003.

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

    -   Updated to reflect the non-applicability of the A-102 Common
        Rule to the programs authorized by the Child Care and
        Development Block Grant Act of 1990, as amended. This change
        makes Appendix I consistent with the program coverage for CFDA
        93.575 and 93.596 in Part 4 of the Supplement.

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

        -   Updated to reflect agency implementation of 2 CFR part 180.

        -   Updated to add the Social Security Administration and its
            codification of 2 CFR part 215, the A-102 Common Rule, and 2
            CFR part 180.

            **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 2008 Compliance
        Supplement**

    -   Updated this Appendix to provide a list of changes from the OMB
        Circular A‑133 Compliance Supplement, issued in March 2007, to
        this 2008 Supplement.

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

    -   Updated Appendix VI, which 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.

        -   Updated introductory language.

        -   Updated web sites, as necessary.

        -   Deleted coverage for programs for which waivers or special
            provisions have expired.

        -   Modified language under CFDA 93.558, Temporary Assistance
            for Needy Families.

        -   Added waiver for 97.039, Hazard Mitigation Grant Program

**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.