2023 Coronavirus Capital Projects Fund Treasury 

DEPARTMENT OF THE TREASURY 

ASSISTANCE LISTING 21.029 CORONAVIRUS CAPITAL PROJECTS FUND 

I. PROGRAM OBJECTIVES

Note: This program is considered a “higher risk” program for 2023, pursuant to 2 CFR section 

200.519(c)(2). Refer to the “Programs with Higher Risk Designation” section of Part 8, 

Appendix IV, Internal Reference Tables, for a discussion of the impact of the “higher risk” 

designation on the major program determination process. Auditors are advised to consult 

200.518, and in particular 200.518(d)(2) with regards to the Coronavirus Capital Projects Fund 

(CPF) allocations to Tribal governments and the State of Hawaii for Native Hawaiian Programs 

given their relatively small amount, approximately $167,504. 

Note: The CPF permitted Tribal governments to leverage a consortium to accomplish the 

objectives of the CPF program. A consortium is an association of two or more Tribal 

governments pooling CPF resources together. Subject to agreement and/or delegation of 

authority, Tribal governments may receive money directly from Treasury and then provide funds 

to a consortium or a consortium may receive funds directly from Treasury and then provide the 

funds to Tribes. The distribution of CPF funds should be included as expenditures in the 

Schedules of Expenditures of Federal Awards (SEFA) of CPF recipients. 

The purpose of the CPF is to provide grants to states (defined to include the 50 states, the District 

of Columbia and Puerto Rico), U.S. territories and freely associated states (United States Virgin 

Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, the 

Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau), 

and Tribal governments, to carry out critical capital projects directly enabling work, education, 

and health monitoring, including remote options, in response to the public health emergency with 

respect to the Coronavirus Disease (COVID-19). 

II. PROGRAM PROCEDURES

A. Overview

Section 604 of the Social Security Act, as added by section 9901 of the American Rescue 

Plan Act of 2021 (the “Act”), Pub. L. No. 117-2 (Mar. 11, 2021), codified at 42 U.S.C. 

section 804, authorized the $10 billion Coronavirus Capital Projects Fund (“CPF”). The 

CPF is administered by the U.S. Department of the Treasury (“Treasury”) and provides 

assistance in the form of grants. 

Recipients may use CPF funds to carry out capital projects that (1) directly enable work, 

education, and health monitoring; (2) address a need that results from or was exacerbated 

by the COVID-19 public health emergency; and (3) address a critical need of unserved or 

underserved populations. Examples include: 

• Investments in broadband infrastructure in eligible areas that meet certain speed

requirements.

Compliance Supplement 2023 4-21.029-1
 

 

 

2023 Coronavirus Capital Projects Fund Treasury 

• Investments in digital connectivity technologies, such as devices, public computer 

facilities, and public Wi-Fi infrastructure that facilitate Internet access. 

• Construction or renovation of multi-purpose community facilities that jointly 

enable work, education, and health monitoring. 

• Other capital projects that meet the program requirements. 

Under Section 42 U.S.C. section 804(b)(1)(A), each of the states (including the District of 

Columbia and Puerto Rico) is allocated a fixed amount of $100 million, totaling $5.2 

billion. States may also receive a portion of the remaining $4.6 billion, to be allocated in 

accordance with the requirements set forth in 42 U.S.C. section 804(b)(2)(A): 

• 50 percent ($2.3 billion) of such amount shall be allocated among the states based 

on the proportion that the population of each state bears to the population of all 

states; 

• 25 percent ($1.15 billion) of such amount shall be allocated among the states based 

on the proportion that the number of individuals living in rural areas in each state 

bears to the number of individuals living in rural areas in all states; and 

• 25 percent ($1.15 billion) of such amount shall be allocated among the states based 

on the proportion that the number of individuals with a household income that is 

below 150 percent of the poverty line applicable to a family of the size involved in 

each state bears to the number of such individuals in all states. 

42 U.S.C. section 804(b)(1)(B) directs the secretary to pay a total of $100 million divided 

in equal shares among United States Virgin Islands, Guam, American Samoa, the 

Commonwealth of the Northern Mariana Islands, the Republic of the Marshall Islands, the 

Federated States of Micronesia, and the Republic of Palau. 42 U.S.C. section 804 (b)(1)(C) 

directs the secretary to pay a total of $100 million divided in equal shares to tribal 

governments and the State of Hawaii for the exclusive use of the Department of Hawaiian 

Home Lands and the Native Hawaiian Education Programs. Using the statutory formulas 

found in 42 U.S.C. sections 804(b)(1) and (2) , Treasury calculated and published the 

allocation for each eligible entity along with the specific calculation methodologies used for 

all eligible entities (see “Allocation Information” at https://home.treasury.gov/policyissues/coronavirus/assistance-for-state-local-and-tribal-governments/capital-projects-fund). 

State allocations vary. Each tribal government is allocated $167,504. Each U.S. territory 

and freely associated state is allocated $14,285,714. 

Source of Governing Requirements 

The CPF is authorized by section 604 of the Social Security Act as added by section 9901 

of the American Rescue Plan Act of 2021, Pub. L. No. 117-2 (Mar. 11, 2021), codified at 

42 U.S.C. 804; and is implemented by Treasury’s Guidance for States and Freely 

Compliance Supplement 2023 4-21.029-2 
 

 

2023 Coronavirus Capital Projects Fund Treasury 

Associated States and Treasury’s Guidance for Tribal Governments (together, Treasury’s 

Guidance), link provided below. 

Auditors should refer to the 42 U.S.C. section 804, Treasury’s Guidance, FAQs, Capital 

Projects Fund Compliance and Reporting Guidance for States, Territories, and Freely 

Associated States, Grant Agreements, and approved Grant Plans, and Program Plans. 

Treasury’s Guidance and the FAQs can be accessed on the Treasury website via the links 

provided below. The Grant Agreements and approved Grant Plans and Program Plans can 

be obtained from grant recipients. 

Availability of Other Program Information 

1. Treasury’s Guidance for States, Territories and Freely Associated States can be 

found at https://home.treasury.gov/system/files/136/Capital-Projects-FundGuidance-States-Territories-and-Freely-Associated-States.pdf. This guidance 

provides States, Territories and Freely Associated States a summary of project 

eligibility and terms and conditions, as well as information about the process for 

applying for a grant under the Capital Projects Fund program. 

• Project eligibility is described starting on page 3. 

• An explanation of “directly enable work, education and healthcare” starting on 

page 7. 

• Eligible and ineligible costs starting on page 10. Please consult with FAQ’s in 

conjunction with this audit. 

• Period of Performance starting on page 12. 

• Certain other requirements are discussed starting on page 18. 

• FAQ #2.9 marks a change from the previously published guidance. 

2. Treasury’s Guidance for Tribal Governments can be found at 

https://home.treasury.gov/system/files/136/Capital-Projects-Fund-Guidance-TribalGovernments.pdf. This guidance provides Tribal Governments a summary of 

project eligibility and terms and conditions, as well as information about the process 

for applying for a grant under the Capital Projects Fund program. 

• Project eligibility is described starting on page 3. 

• An explanation of “directly enable work, education, and healthcare” starts on 

page 7. 

• Eligible and ineligible costs can be found beginning on page 10. FAQ’s in 

conjunction with this audit. 

• Other requirements discussed on page 16. 

Compliance Supplement 2023 4-21.029-3 
 

 

 

 

2023 Coronavirus Capital Projects Fund Treasury 

• FAQ #2.9 marks a change from previously published guidance. 

3. FAQs about the Fund are outlined on the program webpage on Treasury’s website at 

Coronavirus Capital Projects Fund FAQs (treasury.gov). 

FAQs are considered to be guidance for the CPF program. FAQs generally clarify 

or supplement existing guidance, but may also modify existing guidance. New 

FAQs may be published in the future, and will include the date of publication. 

4. Treasury’s Compliance and Reporting Guidance for States, Territories, and Freely 

Associated States (State Reporting Guidance) can be found at 

https://home.treasury.gov/system/files/136/CPF-Reporting-Guidance-for-States.pdf 

This guidance provides additional detail and clarification about reporting and 

compliance responsibilities for States, territories, and freely associated states under 

the CPF Program. 

III. COMPLIANCE REQUIREMENTS 

In developing the audit procedures to test compliance with the requirements for this federal 

program, the auditor must determine, from the following summary (also included in Part 2, “Matrix 

of Compliance Requirements”), which of the 12 types of compliance requirements have been 

identified as subject to the audit (noted with a “Y” in the summary matrix below), and then 

determine which of the compliance requirements that are subject to the audit are likely to have a 

direct and material effect on the federal program at the auditee. For each such compliance 

requirement subject to the audit, the auditor must use Part 3 (which includes generic details about 

each compliance requirement other than Special Tests and Provisions) and this program 

supplement (which includes any program-specific requirements) to perform the audit. When a 

compliance requirement is shown in the summary below as “N,” it has been identified as not being 

subject to the audit. Auditors are not expected to test requirements that have been noted with an 

“N.” See the Safe Harbor Status discussion in Part 1 for additional information. 

A B C E F G H I J L M N 

ActivitiesAllowed orUnallowedAllowableCosts/CostPrinciplesCashManagementEligibilityEquipment andReal PropertyManagementMatching,Level of Effort,EarmarkingPeriodOfPerformanceProcurement and Suspension and DebarmentProgramIncomeReportingSubrecipientMonitoringSpecialTests andProvisions 

Y Y Y N N N Y Y N Y Y N 

Compliance Supplement 2023 4-21.029-4 
 

 

 

 

 

 

2023 Coronavirus Capital Projects Fund Treasury 

A. Activities Allowed or Unallowed 

1. Activities Allowed 

a. States, Territories, and Freely Associated States and their Subrecipients 

CPF is designed to provide funding for States, Territories and Freely 

Associated States’ capital projects that meet all three criteria below: 

(1) directly enable work, education, and health monitoring, 

(2) designed to address a critical need that resulted from or was made 

apparent or exacerbated by the COVID-19 public health 

emergency, and 

(3) designed to address a critical need of the community. 

b. Presumptively eligible projects include: 

(1) Broadband infrastructure projects designed to deliver service that 

meets or exceeds symmetrical download and upload speeds of 100 

Mbps. 

(2) Digital connectivity technology projects that involve the purchase 

and/or installation of devices and equipment to facilitate broadband 

internet access, where affordability has been identified by the 

Recipient as a barrier to broadband adoption and use. 

(3) Multi-purpose community facilities that are designed to jointly and 

directly enable work, education, and health monitoring. 

c. If the recipient proposes a different use of funds, projects may additionally 

be approved by Treasury on a case-by-case basis provided they meet the 

enumerated criteria above, These criteria are described in detail in the 

Capital Projects Fund Guidance for States, Territories and Freely 

Associated States (see (I.C.c: Case-by-Case Review). 

d. States, territories, and freely associated states may only use CPF funds for 

costs associated with Program Plans that have been approved by Treasury, 

or for eligible program administrative costs. 

e. Tribal Governments: 

(1) An eligible Tribal government may apply individually, jointly with 

other Tribes, or through an organization, consortium, or similar 

entity. A designation letter, signed by the Tribal government’s duly 

authorized Tribal official, must be received by Treasury if anyone 

other than the Tribal government is submitting the CPF application. 

Compliance Supplement 2023 4-21.029-5 
 

 

 

 

2023 Coronavirus Capital Projects Fund Treasury 

f. An approved CPF application must meet all three criteria below:

(1) directly enable work, education, and health monitoring,

(2) designed to address a critical need that resulted from or was made

apparent or exacerbated by the COVID-19 public health

emergency, and

(3) designed to address a critical need of the community.

g. Presumptively eligible projects include:

(1) Broadband infrastructure projects designed to deliver service that

meets or exceeds symmetrical download and upload speeds of 100

Mbps.

(2) Digital connectivity technology projects that involve the purchase

and/or installation of devices and equipment to facilitate broadband

internet access, where affordability has been identified by the

Recipient as a barrier to broadband adoption and use.

(3) Multi-purpose community facilities that are designed to jointly and

directly enable work, education, and health monitoring.

(4) Projects may additionally be approved by Treasury on a case-bycase basis provided they meet the enumerated criteria above. These

criteria are described in detail in the Capital Projects Fund

Guidance for Tribal Governments.

(5) Tribal recipients may only use CPF funds for costs associated with

applications that have been approved by Treasury, or for eligible

program administrative costs. Auditors should refer to the

approved application when testing the compliance requirements.

2. Activities Unallowed

a. Activities that may not be funded by the CPF include but are not limited

to:

(1) General infrastructure projects, such as highways, bridges, transit

systems, and ports, are not eligible under the CPF program.

(2) General construction and improvement of hospitals and traditional

schools are not presumed to be eligible, although, there may be

Compliance Supplement 2023 4-21.029-6
 

 

 

 

 

 

2023 Coronavirus Capital Projects Fund Treasury 

opportunities for such projects to receive funding under the CPF 

program if they meet the project eligibility criteria. Such projects 

will be reviewed on a case-by-case basis. 

b. The following costs are not eligible, unless otherwise permitted by 

Treasury: 

(1) Acquisition of spectrum licenses; 

(2) Operating expenses, other than grant administration costs (limited 

to $25,000 or 5 percent of the grant award, whichever is greater); 

(3) Short-term operating leases; 

(4) Payment of interest or principal on outstanding debt instruments, 

or other debt service costs incurred prior to March 15, 2021; 

(5) Fees or issuance costs associated with the issuance of new debt; 

(6) Satisfaction of any obligation arising under or pursuant to a 

settlement agreement, judgment, consent decree, or judicially 

confirmed debt restructuring plan in a judicial, administrative, or 

regulatory proceeding; 

(7) To support or oppose collective bargaining. This does not affect 

the ability to use funds to comply with 41 CFR Part 60-14. 

B. Allowable Cost/Cost Principles 

Allowable costs are determined in accordance with the cost principles identified in 2 CFR 

Part 200, Subpart E. Treasury does not intend for the Uniform Guidance definition of 

“capital assets” to limit eligible investments under the CPF program. For purposes of the 

CPF program, “Capital Project” or “Project” means the construction, purchase, and 

installation of, and/or improvements to capital assets where the costs of such assets are 

capitalized or depreciated, including ancillary costs necessary to put the capital asset to use 

as further described in the Treasury’s Guidance and FAQs. This definition may be found in 

Section IV of Treasury’s Guidance. 

Infrastructure projects funded solely with CPF award funds are not subject to the Buy 

America Preference requirements set forth in section 70914 of the Build America, Buy 

America Act included in the Infrastructure Investment and Jobs Act, Pub. L. No. 117-58. 

CPF grant recipients may use CPF award funds to match other federal funds to the extent 

that they are permitted by statute. For example, CPF funds may be used to meet the 

matching requirements for the Infrastructure Investment and Jobs Act (IIJA) Division F, 

Title I, Sec. 60102 (h)(3)(B)(iii)(I)(dd). CPF recipients should ensure that the program or 

project is an acceptable use of funds for the other federal funding stream. CPF grant 

funding may not be used for costs that will be reimbursed by the other federal or state 

Compliance Supplement 2023 4-21.029-7 
 

 

 

2023 Coronavirus Capital Projects Fund Treasury 

C. 

H. 

I. 

funding stream; CPF funds must be used only for complementary purposes. 

Additional guidance on the treatment of equipment and real property allowable costs will 

be forthcoming. 

Cash Management 

1. State and U.S. Territory Recipients - Although not a requirement per 2 CFR 

200.305, Treasury has assessed that as of calendar year 2022, all state and U.S. territory 

recipients are subject to Part B of the Cash Management Improvement Act. Additional 

guidance can be found on page 12 of the State Reporting Guidance. 

1. Tribal Recipients- Treasury has made the determination that if a Tribal recipient fully 

disburses award funds before the end of the period of performance, the timing and number 

of advance payments made by Treasury are as close as is administratively feasible to the 

actual disbursements by a Tribal recipient, and are therefore in compliance with 2 CFR 

200.305(b)(1). Please see FAQ 3.7. Guidance related to Tribal government interest tracking 

and retention requirements may be found in FAQ 3.8 and 3.9. 

Period of Performance 

Funding must be used to cover eligible costs that are incurred during the period that begins 

on the date that the Grant Agreement is executed and ends on December 31, 2026. 

Recipients are permitted to use CPF grant award funds for pre-award costs incurred after 

March 15, 2021, but before their Grant Agreement is executed, but only if they provided 

reasonable assurance to Treasury that the costs were incurred pursuant to the negotiation of 

and in anticipation of the Capital Projects Fund award and are necessary for the efficient 

and timely performance of the Project. Such costs are allowable only to the extent they 

would have been allowable if incurred after the date of the Capital Projects Fund award and 

only with the written approval of Treasury. For the avoidance of doubt, unless otherwise 

provided, Treasury’s approval of the Recipient’s applicable Program Plan shall constitute 

written approval of pre-award costs that are identified in the Program Plan. 

Additional information regarding pre-award costs may be found at State, Territory, and 

Freely Associated States Guidance page 10, Tribal Guidance page 10, FAQ #1.4, FAQ 

4.10, and on page 12 of the State Reporting Guidance. 

Additional information regarding Period of Performance, in general, can be found at State, 

Territory, and Freely Associated States Guidance page 12, Tribal Guidance page 12, FAQ 

#1.4, FAQ #2.4, and FAQ #3.7. 

Procurement and Suspension and Debarment 

1. Procurement 

See Part 3, Section I, “Procurement and Suspension and Debarment” for a general 

description of the compliance requirements associated with procurement, the related 

audit objectives, and suggested audit procedures. 

Compliance Supplement 2023 4-21.029-8 
 

 

 

 

 

 

2023 Coronavirus Capital Projects Fund Treasury 

Infrastructure projects funded solely with CPF award funds are not subject to the 

Buy America Preference requirements set forth in section 70914 of the Build 

America, Buy America Act included in the Infrastructure Investment and Jobs Act, 

Pub. L. No. 117-58. 

2. Suspension and Debarment 

See Part 3, Section I, “Procurement and Suspension and Debarment” for a general 

description of the compliance requirements, the related audit objectives, and 

suggested audit procedures. 

L. Reporting 

The following applicable reporting requirements include all CPF recipients except for 

Tribal Governments. 

1. Financial Reporting 

a. SF-270, Request for Advance or Reimbursement –Applicable, submitted via 

Treasury’s reporting portal. 

For Project and Expenditure Report reporting requirements, please refer to 

pages 4 – 10 of https://home.treasury.gov/system/files/136/CPF-ReportingGuidance-for-States.pdf 

b. SF-271, Outlay Report and Request for Reimbursement for Construction 

Programs – Not Applicable 

c. SF-425, Federal Financial Report – Not Applicable 

2. Performance Reporting 

This guidance does not apply to Tribal governments. 

Project and Expenditure Report for States, Territories & Freely Associated States 

PRA Number: 1505-0277 

Reporting Cycle: Quarterly 

Authoritative Requirement: States, Territories & Freely Associated States: 

https://home.treasury.gov/system/files/136/Capital-Projects-Fund-Guidance-StatesTerritories-and-Freely-Associated-States.pdf 

Blank Copy of the Report: Coronavirus Capital Projects Funds Compliance and 

Reporting Guidance for States, Territories, and Freely Associated States 

https://home.treasury.gov/system/files/136/CPF-Reporting-Guidance-for-States.pdf 

Report Instructions: Coronavirus Capital Projects Funds Compliance and Reporting 

Guidance for States, Territories, and Freely Associated States can be found on pages 

Compliance Supplement 2023 4-21.029-9 
 

 

 

 

 

 

 

2023 Coronavirus Capital Projects Fund Treasury 

11 to 13 of the Guidance accessed via the following link 

https://home.treasury.gov/system/files/136/CPF-Reporting-Guidance-for-States.pdf 

Report Corrections: ORP’s reporting portal has built-in functionality to reopen a 

report and allow recipients to make edits after the reporting deadline. However, it is 

ORP’s policy that recipients may only make revisions if authorized by Treasury 

staff for a period of up to 60 days after the reporting deadline. After the revision 

period ends, the report is final. A resubmitted report becomes a recipient’s final 

report within ORP’s reporting portal. Recipients can generate PDFs of this reportat 

any time. 

Key Line Items- The following line items contain critical information: 

1. Obligations and Expenditures 

a. Quantifiable Objective Criteria: Subrecipient Reimbursement 

Documentation of reported obligations and expenditures do not 

exceed total award amount. (See pages 12 and 13 of the Reporting 

Guidance) 

(1) Current period obligation 

(2) Cumulative obligation 

(3) Current period expenditure 

(4) Cumulative expenditure 

2. Administrative Expenses 

a. Quantifiable Objective Criteria: Recipient Reimbursement 

Documentation for Administrative Expenses as reported, which does 

not exceed 5% of the total award or $25,000, whichever is greater 

(unless Treasury specifically authorized a higher amount) (See page 

3 of the Reporting Guidance) 

(1) Current period obligation 

(2) Cumulative obligation 

(3) Current period expenditure 

(4) Cumulative expenditure 

3. Broadband Infrastructure Projects: Miles of Fiber Purchased using 

CPF/Reported (As Applicable) 

a. Quantifiable Objective Criteria: Subrecipient Reimbursement 

Documentation for Miles of Fiber Purchased with CPF funds as 

Compliance Supplement 2023 4-21.029-10 
 

 

 

2023 Coronavirus Capital Projects Fund Treasury 

Reported for Broadband Infrastructure Projects is within 10% 

difference or less from the total number reported. (See page 6 of the 

Reporting Guidance) 

4. Digital Connectivity Technology Projects: Total Number of Devices 

Purchased using CPF/Reported (As Applicable) 

a. Quantifiable Objective Criteria: Subrecipient Reimbursement 

Documentation Supporting the Number of Devices Purchased with 

CPF Funding as Reported for Digital Connectivity Technology 

Projects is within 10% difference or less from the total number 

reported. (See page 7 of the Reporting Guidance) 

5. Multi-Purpose Community Facility Projects: Square Footage funded by 

CPF/Reported (As Applicable) 

a. Quantifiable Objective Criteria: Subrecipient Reimbursement 

Documentation Supporting the Square Footage Reported for MultiPurpose Community Facility Projects is within 10% difference or 

less from the total number reported. (See pages 7 and 8 of the 

Reporting Guidance) 

3. Special Reporting 

Not Applicable. 

4. Special Reporting for Federal Funding Accountability and Transparency Act 

Applicable. See Part 3.L for audit guidance. 

Compliance Supplement 2023 4-21.029-11 
 

 

 

May 2023 Federal Agency Single Audit, Key Management Liaison, and Program Contacts 

APPENDIX III 

FEDERAL AGENCY SINGLE AUDIT, KEY MANAGEMENT LIAISON, AND 

PROGRAM CONTACTS 

This appendix provides federal agency single audit contacts (starts on page 8-III-2), key 

management liaisons (starts on page 8-III-10), and program contacts (starts on page 8-III-11) for 

each program/cluster included in the Supplement. For the single audit contacts a table is provided 

for each federal agency identifying who can answer technical audit questions. The table includes 

contact information and the geographical area each federal contact is responsible for overseeing. 

A list of key management liaisons, who are the contacts for questions related to the administrative 

requirements applicable to an agency program(s), and their e-mail addresses follows the single 

audit contact information. Last, program contacts, who can answer programmatic questions, and 

their contact information, are listed by agency and Assistance Listing number. 

Agency Page 

United States Department of Agriculture 8-3-2

Department of Commerce 8-3-2

Department of Defense 8-3-2

Department of Education 8-3-2

Department of Energy 8-3-3

Department of Health and Human Services 8-3-3

Department of Homeland Security 8-3-3

Department of Housing and Urban Development 8-3-3

Department of the Interior 8-3-4

Department of Justice 8-3-4

Department of Labor 8-3-4

Department of State 8-3-4

Department of Transportation 8-3-5

Department of the Treasury 8-3-5

Department of Veterans Affairs 8-3-5

Agency for International Development 8-3-5

Appalachian Regional Commission 8-3-6

Corporation for National and Community Service 8-3-6

Environmental Protection Agency 8-3-6

Federal Communications Commission 8-3-6

General Services Administration 8-3-7

Gulf Coast Ecosystem Restoration Council 8-3-7

National Aeronautics and Space Administration 8-3-7

National Archives and Records Administration 8-3-7

National Endowment for the Arts 8-3-8

National Endowment for the Humanities 8-3-8

National Science Foundation 8-3-8

Nuclear Regulatory Commission 8-3-8

Social Security Administration 8-3-8

Tennessee Valley Authority 8-3-9

US Small Business Administration 8-3-9

Federal Agency Key Management Liaisons 8-3-10

Federal Agency Program Contacts 8-3-11

Compliance Supplement 2023 8-III-1 Appendix III 
 

 

 

 

May 2023 Federal Agency Single Audit, Key Management Liaison, and Program Contacts 

Federal Agency Single Audit Contacts 

Agency Type of Audit 

Department of Transportation 

US Department of Transportation 

Office of Inspector General 

Attn: National Single Audit Coordinator 

101 W. Lombard Street, Suite 2516 

Baltimore, MD 21201 

Phone: Voice (443) 825-1510 

Additional Contact: Matthew Straw 

singleauditrequest@oig.dot.gov 

Department of the Treasury 

Department of the Treasury 

Office of Inspector General 

Deputy Assistant Inspector General for Audit 

875 15th Street NW, Suite 300 

Washington, DC 20050 

Phone: Voice 202-927-5784 

Fax: 202-927-5379 

All audits 

Department of Veterans Affairs 

Director 

Office of Inspector General 

Financial Statement Audit Division (52CF) 

Department of Veterans Affairs 

810 Vermont Ave. NW 

Washington, DC 20420 

Phone: Voice 202-565-7013 

Fax: 202-565-7771 

All audits 

Agency for International Development 

USAID 

Attn: OIG/A/FA 

Room 8.10-10 

1300 Pennsylvania Avenue, NW 

Washington, DC 20523-7802 

Phone: Voice 202-712-4902 

Fax: 202-216-3598 

E-Mail: faudit@usaid.gov

Web site:

U.S. Agency for International Development (usaid.gov)

For audits of all US based 

not-for-profit organizations 

Compliance Supplement 2023 8-III-5 Appendix III 
 

 

 

May 2023 Federal Agency Single Audit, Key Management Liaison, and Program Contacts 

Federal Agency Key 

Agency Name E-Mail Address

Department of Agriculture Samantha Coles 

Seanne Weekes 

Samantha.cole@usda.gov 

Seanne.weekes@usda.gov 

Department of Commerce John P. Geisen JGeisen@doc.gov 

Department of Defense Jason Day jason.o.day.civ@mail.mil 

Department of Education Lihong Guo Lihong.Guo@ed.gov 

Department of Energy Joel Gonzalez Joel.Gonzalez@hq.doe.gov 

Department of Health and Human 

Services 

Robin Aldridge 

Leticia Adu 

Robin.Aldridge@hhs.gov 

Leticia.Adu@hhs.gov 

Department of Homeland Security Michael Pellegrino Michael.Pellegrino@HQ.DHS.GOV 

Department of Housing and Urban 

Development 

Shannon E. Steinbauer Shannon.E.Steinbauer@hud.gov 

Department of the Interior Eunice Pierre eunice_pierre@ios.doi.gov 

Department of Justice Linda Taylor 

Jeff A. Haley 

Linda.Taylor2@usdoj.gov 

Jeff.Haley@usdoj.gov 

Department of Labor Anita Robinson 

Latonya Torrence 

Robinson.Anita@dol.gov 

Torrence.Latonya@dol.gov 

Department of State Thomas Kodiak Kodiakt@state.gov 

Department of the Treasury Siporah Jackson Siporah.Jackson@treasury.gov 

Department of Transportation Willie Smith willie.smith@dot.gov 

Department of Veterans Affairs Kevin Cone Kevin.Cone@va.gov 

Corporation for National and 

Community Service 

Edris Shah eshah@cns.gov 

Denali Commission Beth Flowers bflowers@denali.gov 

Environmental Protection Agency Kysha Holliday Holliday.Kysha@epa.gov 

Federal Communications Commission Sheela Kailasanath Sheela.Kailasanath@fcc.gov 

Gulf Coast Ecosystem Restoration 

Council 

Steve Sigler Steve.sigler@restorethegulf.gov 

Institute for Museum and Library 

Services 

Connie Cox Bodner CBodner@imls.gov 

National Aeronautics and Space 

Administration 

Antanese Crank antanese.n.crank@nasa.gov 

National Archives and Records 

Administration 

Christopher Eck Christopher.Eck@nara.gov 

National Endowment for the Arts Breanna Berger bergerb@arts.gov 

National Endowment for the 

Humanities 

Laura Davis ldavis@neh.gov 

National Science Foundation Rochelle D. Ray rray@nsf.gov 

Office of National Drug Control Policy Lisa Newton Lisa_E_Newton@ondcp.eop.gov 

Social Security Administration Trae Sommer Audit.Correspondence@ssa.gov 

DCO.AUDIT@ssa.gov 

DCO.ODD.AUDIT@ssa.gov 

OIG.audit.kansascity@ssa.gov 

Frank.Biro@ssa.gov 

US Agency for International 

Development 

David McNeil dmcneil@usaid.gov 

US Small Business Administration Kimberly Butler Kimberly.Butler@sba.gov 

Compliance Supplement 2023 8-III-10 Appendix III 
 

 

May 2023 Federal Agency Single Audit, Key Management Liaison, and Program Contacts 

Federal Agency Program 

Contacts 

Assistance 

Listing 

Agency Contact(s) E-Mail Address Telephone 

Number 

Maritime Administration 

(MARAD) 

John Desch 

Senior Contract Specialist, 

(MARAD) 

John.Desch@dot.gov 

202-366-4356

21 Department of the Treasury 

(TREAS) 

21.015 

21.020 

Troyling Harris 

Chief Compliance Officer 

troyling.harris@treasury.gov 202-927-8096

21.016 Siporah Jackson Siporah.Jackson@treasury.gov 202-374-1813

21.019 Nasr Fahmy, Single Audit 

Advisor 

Nasr.Fahmy@treasury.gov (202) 527-4036

21.023 Nasr Fahmy, Single Audit 

Advisor 

Nasr.Fahmy@treasury.gov (202) 527-4036

21.026 Nasr Fahmy, Single Audit 

Advisor 

Nasr.Fahmy@treasury.gov (202) 527-4036

21.027 Nasr Fahmy, Single Audit 

Advisor 

Nasr.Fahmy@treasury.gov (202) 527-4036

21.029 Nasr Fahmy, Single Audit 

Advisor 

Nasr.Fahmy@treasury.gov (202) 527-4036

21.032 Nasr Fahmy, Single Audit 

Advisor 

Nasr.Fahmy@treasury.gov (202) 527-4036

32 Federal Communications 

Commission 

32.006 

32.009 

Sheela Kailasanath Sheela.Kailasanath@fcc.gov 202-418-0938

45 National Endowment for the 

Humanities (NEH) 

45.129 Karen Kenton 

Director 

kkenton@neh.gov 202-606-8307

Compliance Supplement 2023 8-III-19 Appendix III 
 

 

 

 

May 2023 Internal Reference Tables 

APPENDIX IV 

INTERNAL REFERENCE TABLES 

INTRODUCTION 

This Appendix includes a listing of programs with a “higher risk” designation and describes how 

that designation impacts the major program determination process. It also includes a list of 

programs in Part 4, which have requirements defined in IV, Other Information. 

PROGRAMS WITH “HIGHER RISK” DESIGNATION 

Uniform Guidance section 200.519(c)(2) states that “Federal agencies, with the concurrence of 

OMB, may identify Federal programs that are higher risk. It also states that OMB will provide 

this identification in the Compliance Supplement.” 

As a result of the COVID-19 pandemic, many new federal programs were established and 

funding was added to existing federal programs from the following Acts: 

• Coronavirus Preparedness and Response Supplemental Appropriations Act

• Families First Coronavirus Response Act

• Coronavirus Aid, Relief, and Economic Security Act (CARES Act)

• Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)

• American Rescue Plan Act (ARP)

Funding arising from these sources is referred to as “COVID-19 funding,” or “COVID-19 

programs”. 

On November 15, 2021, the Infrastructure Investment and Jobs Act (IIJA) was signed into law. 

It established new programs and provided additional funding for existing programs. Funding 

arising from the IIJA is referred to as “IIJA funding” or “IIJA program”. The 2023 higher risk 

list includes one program that includes IIJA funding. 

The following table includes a complete list of programs that have been identified as “higher 

risk” for audits subject to the 2023 Compliance Supplement either because of COVID-19 

funding, IIJA funding, or because a Federal agency has identified the program to be higher risk. 

Agency Assistance Listing (CFDA) 

Number 

Title 

Education* 84.425 Education Stabilization Fund 

HHS* 93.498 Provider Relief Fund and American Rescue 

Plan (ARP) Rural Distribution 

HHS** 93.778/93.777/93.775 Medicaid Cluster 

Treasury* 21.023 Emergency Rental Assistance 

Compliance Supplement 2023 8-IV-1 Appendix IV 
 

 

 

 

 

 

 

 

 

 

 

 

 

May 2023 Internal Reference Tables 

Treasury* 21.026 Homeowner Assistance Fund 

Treasury* 21.027 Coronavirus State and Local Fiscal 

Recovery Funds 

Treasury* 21.029 Coronavirus Capital Projects Fund 

Interior ** 15.252 Abandoned Mine Land Reclamation 

(AMLR) 

Social Security 96.001/96.006 Disability Insurance/Supplemental Security 

Income 

Note: 

* These programs were created by one of the laws cited at the beginning of this section and are

thus considered 100% COVID-19 funding.

** These programs were existing programs that received additional COVID-19 funding from one

or more of the laws cited at the beginning of this section or IIJA funding.

Impact of “Higher Risk” Status on Major Program Determination 

Type A Program Considerations 

A “higher risk” designation will often result in a Type A program or other cluster being audited 

as a major program. However, an auditor is not precluded from determining that a “higher risk” 

Type A program or other cluster qualifies as a low risk Type A program if both of the following 

criteria are met: 

1. the program otherwise meets the criteria for a low risk Type A program in section

200.518 of the Uniform Guidance; and

2. the percentage of COVID-19 funding or IIJA funding in the program or other cluster

during the non-federal entity’s fiscal year is not material to the program or other cluster

as a whole. For example, a recipient’s schedule of expenditures of federal awards may

include the Medicaid Cluster but the expenditures relevant to COVID-19 funding

included in the program during the June 30, 2023, fiscal year end is not material.

Alternatively, a recipient’s schedule of expenditures of federal awards may include

Education Stabilization Fund expenditures for the June 30, 2023, fiscal year end, which

would be considered material because COVID-19 funding comprises the entire program.

Note that the inclusion of COVID-19 funding or IIJA funding within the Research & 

Development (R&D) cluster does not create a “higher risk” designation for the R&D cluster. 

Auditors should prepare audit documentation supporting the risk considerations and conclusions 

for “higher risk” programs. 

Type B Program Considerations 

Under section 200.518 of the Uniform Guidance, in certain circumstances the auditor must 

identify Type B programs that are high risk using professional judgment and the criteria in 

section 200.519 of the Uniform Guidance, which includes consideration of whether a program 

has been identified as “higher risk” by a Federal agency with the concurrence of OMB. Thus, 

Compliance Supplement 2023 8-IV-2 Appendix IV 
 

 

 

 

 

 

May 2023 Internal Reference Tables 

there are no changes to the normal risk assessment process for Type B programs identified as 

“higher risk.” That is, the “higher risk” identification must be considered with the other factors in 

section 200.519. 

Further, the auditor is not required to prioritize the assessment of risk for “higher risk” Type B 

programs over other Type B programs. 

PROGRAMS WITH “OTHER INFORMATION” IN PART 4 

The following is a list of programs in Part 4 that have requirements defined in IV, “Other 

Information.” Other Information sections are included to communicate additional information 

concerning the program. For example, when a program allows funds to be transferred to another 

program, the “Other Information” section provides guidance on how those funds are to be treated 

on the Schedule of Expenditures of Federal Awards and in major program determinations. Note 

that if the listing is a cluster, all program numbers are shown, but only the primary program 

name is presented. 

10.551/10.561 Supplemental Nutrition Assistance Program (SNAP) 

10.553/10.555/10.556/10.559 School Breakfast Program (SBP) 

10.557 Special Supplemental Nutrition Program for Women, Infants, 

and Children (WIC) 

10.558 Child and Adult Care Food Program (CACFP) 

10.760 Water and Waste Disposal Systems for Rural Communities 

10.766/10.780 Community Facilities Loans and Grants 

11.300/11.307 Investments for Public Works and Economic Development 

14.157 Supportive Housing for the Elderly (Section 202) 

14.181 Supportive Housing for Persons with Disabilities (Section 811) 

14.218/14.225 Community Development Block Grants/Entitlement Grants and 

Non-Entitlement Counties in Hawaii 

14.228 Community Development Block Grants/State’s Program and 

Non-Entitlement Grants in Hawaii 

14.239 Home Investment Partnerships Program 

14.256 Neighborhood Stabilization Program (Recovery Act Funded) 

14.850 Public and Indian Housing 

14.862 Indian Community Development Block Grant Program 

14.867 Indian Housing Block Grants 

14.871/14.879 Section 8 Housing Choice Vouchers 

14.872 Public Housing Capital Fund (CFP) 

14.873 Native Hawaiian Housing Block Grant 

14.881 Moving to Work Demonstration Program 

14.888 Lead-based Paint Capital Fund Program and Housing-Related 

Hazards Capital Fund 

15.022 Tribal Self-Governance 

15.025/15.026/15.113/ 

15.114/15.130 Services to Indian Children, Elderly and Families (477 Cluster) 

16.710 Public Safety Partnership and Community Policing Grants 

Compliance Supplement 2023 8-IV-3 Appendix IV 
 

 

 

 

 

May 2023 Internal Reference Tables 

17.225 

17.265 

20.106 

20.223 

21.012 

21.016 

21.020 

21.027 

66.458/66.482 

66.468/66.483 

81.041 

84.000 

84.002 

84.010 

84.011 

84.027/84.173 

84.032-G 

84.032-L 

84.041 

84.042/84.044/84.047/ 

84.066/84.217 

84.048 

84.181 

84.282 

84.287 

84.367 

84.424 

84.938 

93.044/93.045/93.053 

93.095/93.096 

93.268 

93.461 

93.498 

93.499 

93.545 

93.558 

93.566 

93.569 

Unemployment Insurance (UI) 

Native American Employment and Training 

Airport Improvement Program 

Transportation Infrastructure Finance and Innovation Act 

(TIFIA) Program 

Native Initiatives (New) 

Equitable Sharing Program 

Community Development Financial Institutions Program 

Coronavirus State and Local Fiscal Recovery Funds 

Capitalization Grants for Clean Water State Revolving Funds 

Capitalization Grants for Drinking Water State Revolving Funds 

State Energy Program 

Cross-Cutting Section 

Adult Education-Basic Grants to States 

Title I Grants to Local Educational Agencies 

Migrant Education -State Grant Program (Title I, Part C of 

ESEA) 

Special Education-Grants to States (IDEA, Part B) 

Federal Family Education Loans-(Guaranty Agencies) 

Federal Family Education Loans-(Lenders) 

Impact Aid (Title VII of ESEA) 

Student Support Services 

Career and Technical Education-Basic Grants to States (Perkins 

IV) 

Special Education-Grants for Infants and Families 

Charter Schools 

Twenty-First Century Community Learning Centers 

Supporting Effective Instruction State Grants (formerly 

Improving Teacher Quality State Grants) 

Student Support and Academic Enrichment Program 

Hurricane Education Recovery 

Special Programs for the Aging-Title III, Part B-Grants for 

Supportive Services and Senior Centers and CARES Act for 

Supportive Services Under Title III-B of the Older Americans 

Act 

HHS Programs for Disaster Relief Appropriations Act-NonConstruction 

Immunization Cooperative Agreements 

HRSA COVID-19 Uninsured Program 

Provider Relief Fund 

Low-Income Household Water Assistance Program 

Consumer Operated and Oriented Plan (CO-OP) Program 

Temporary Assistance for Needy Families (TANF) 

Refugee and Entrant Assistance—State-Administered Programs 

Community Services Block Grant 

Compliance Supplement 2023 8-IV-4 Appendix IV 
 

 

 

 

 

 

 

May 2023 Internal Reference Tables 

93.575/93.596/93.489 Child Care and Development Block Grant 

93.600/93.356 Head Start 

93.667 Social Services Block Grant 

93.778/775/777 Medical Assistance Program (Medicaid; Title XIX) 

93.959 Block Grants for Prevention and Treatment of Substance Abuse 

93.994 Maternal and Child Health Services Block Grant to the States 

97.036 Disaster Grants-Public Assistance (Presidentially Declared 

Disasters) 

97.039 Hazard Mitigation Grant Program (HMGP) 

97.067 Homeland Security Grant Program (HSGP) 

Part 5.3 also has requirements defined in IV, “Other Information.” 

Compliance Supplement 2023 8-IV-5 Appendix IV 
 

 

 

 

 

 

 

 

 

 

 

 

May 2023 List of Changes for the 2022 Compliance Supplement 

APPENDIX V 

LIST OF CHANGES FOR THE 2023 COMPLIANCE SUPPLEMENT 

This appendix provides a list of changes from the 2023 Supplement dated May 2023. Please note 

that changes in the Matrix of Compliance Requirements are reflected in Part 2 of this supplement 

and are not reflected in this appendix. 

Table of Contents 

The Table of Contents has been updated to show additions and deletions. 

Part 1 – Background, Purpose, and Applicability 

• Updated for the effective date of Supplement, streamlined language in

Background, Purpose, Applicability and How to Obtain Additional Guidance

sections, included information on the FAC transition and Single Audit Extensions

within the Other Audit Advisories section.

Part 2 – Matrix of Compliance Requirements 

• Matrix of Compliance changes and corrections were made for 2023. Changes are

shown in yellow highlights.

Part 3 – Compliance Requirements 

• Updated Introduction for the effective date of the Supplement, updated Cash

Management, and included BABAA requirement to Procurement and Suspension

and Debarment.

Part 4 – Agency Program Requirements 

Changes were made to the following programs and clusters: 

• 10.512-Agriculture Extension at 1890 Land-Grant Institutions Program

• 10.515-Renewable Resources Extension Act (RREA) and National Focus Funds

(RREA-NFF)

• 10.551/10.561-Supplemental Nutrition Assistance Program (SNAP) Cluster

• 10.553/10.555/10.566/10.559/10.582-Child Nutrition Cluster

• 10.606-Food for Progress Program

• 10.607-Section 416(b) Program

• 10.766/10.780-Community Facilities Loans and Grants Cluster

Compliance Supplement 2023 8-V-1 Appendix V 
 

 

 

 

 

 

 

 

 

May 2023 List of Changes for the 2022 Compliance Supplement 

• 11.300/11.307- Economic Development Cluster

• 11.611-Hollings Manufacturing Extension Partnership (NIST)

• 14.157-Supportive Housing for the Elderly (Section 202)

• 14.182/14.195/14.249/14.856-Section 8 Project-Based Cluster

• 14.269/14.272- Community Development Block Grant-Disaster Recovery Grant

(CDBG-DR) Cluster

• 14.866/14.889- HOPE VI Cluster

• 14.867-Indian Housing Block Grants

• 14.871/14.879- Housing Voucher Cluster

• 14.872-Public Housing Capital Fund (CFP)

• 14.873-Native Hawaiian Housing Block Grant

• 14.881-Moving to Work Demonstration Program

• 14.888-Lead-Based Paint & Housing-Related Hazards

• 15.252-Abandoned Mine Land Reclamation

• 15.605/15.611/15.626-Fish and Wildlife Cluster

• 16.034-Coronavirus Emergency Supplemental Funding

• 16.710-Public Safety Partnership and Community Policing Grants

• 16.738-Edward Byrne Memorial Justice Assistance Grant Program

• 16.922-Equitable Sharing Program

• 17.207/17.801-Employment Service Cluster

• 17.225-Unemployment Insurance (UI)

• 17.235-Senior Community Service Employment Program

• 17.245-Trade Adjustment Assistance

• 17.258/17.259/17.278-WIOA Cluster

• 17.264-National Farmworker Jobs Program

Compliance Supplement 2023 8-V-2 Appendix V 
 

 

 

 

 

May 2023 List of Changes for the 2022 Compliance Supplement 

• 17.265-Native American Employment and Training

• 20.001-Wage Rate Requirements Cross-Cutting Section

• 20.205-Highway Planning and Construction (Federal-Aid Highway Program)

(decoupled program)

• 20.218-Motor Carrier Safety Assistance Program

• 20.219-Recreational Trails Program (decoupled program)

• 20.223-Transportation Infrastructure Finance and Innovation Act (TIFIA)

Program

• 20.224-Federal Lands Access Program (decoupled program)

• 20.315 – National Railroad Passenger Corporation Grants

• 20.327-Railroad Crossing Elimination (new)

• 20.500/20.507/20.525/20.526-Federal Transit Cluster

• 20.509-Formula Grants for Rural Areas

• 20.532-Passenger Ferry Grant Program, Electric or Low Emitting Ferry Pilot

Program, and Ferry Service for Rural Communities Program (new)

• 20.533-All Stations Accessibility Program (new)

• 20.534-Community Project Funding Congressionally Directed Spending (new)

• 20.600/20.611/20.616- Highway Safety Cluster

• 20.708-Natural Gas Distribution Infrastructure Safety and Modernization Grant

Program(new)

• 20.816-Maritime Administration Marine Highway Grant Program

• 20.823-Maritime Administration – Port Infrastructure Development Program

• 21.011 – Capital Magnet Fund (new)

• 21.012 – Native Initiatives (new)

• 21.015-Resources and Ecosystems Sustainability, Tourist Opportunities, and

Revived Economies of the Gulf Coast States (Gulf RESTORE)

• 21.019-Coronavirus Relief Fund

Compliance Supplement 2023 8-V-3 Appendix V 
 

 

 

 

 

 

May 2023 List of Changes for the 2022 Compliance Supplement 

• 21.020-Community Development Financial Institutions Program

• 21.023 - Emergency Rental Assistance Program

• 21.024 – Rapid Response Program (new)

• 21.025 -Small Dollar Loan Program (new)

• 21.026 - Homeowner Assistance Fund

• 21.027 - Coronavirus State and Local Fiscal Recovery Funds

• 21.029 - Coronavirus Capital Projects Fund Program

• 21.032- Local Assistance and Tribal Consistency Fund (new)

• 23.003-Appalachian Development Highway System (decoupled)

• 32.006-COVID-19 Telehealth Program

• 32.009- Emergency Connectivity Fund Program

• 45.129-Promotion of the Humanities-Federal/State Partnership

• 81.041-State Energy Program

• 81.042-Weatherization Assistance for Low-Income Persons

• 84.000-Cross-Cutting Section

• 84.010-Title I Grants to Local Educational Agencies (Title I, Part A of the ESEA)

• 84.011-Migrant Education-State Grant Program (Title I, Part C of ESEA)

• 84.027/84.173- Special Education Cluster (IDEA)

• 84.041-Impact Aid (Title VII of ESEA)

• 84.048-Career and Technical Education-Basic Grants to States (Perkins V)

• 84.181-Special Education-Grants for Infants and Families

• 84.282-Charter Schools

• 84.365-English Language Acquisition State Grants

• 84.367-Supporting Effective Instruction State Grants (formerly Improving

Teacher Quality State Grants)

Compliance Supplement 2023 8-V-4 Appendix V 
 

 

 

May 2023 List of Changes for the 2022 Compliance Supplement 

• 84.425-Education Stabilization Fund (ESF)

• 93.044/93.045/93.053-Aging Cluster

• 93.090-Guardianship Assistance

• 93.153-Coordinated Services and Access to Research for Women, Infants,

Children, and Youth (Ryan White HIV/AIDS Program Part D Women, Infants,

Children and Youth WICY Program)

• 93.210-Tribal Self-Governance Program-IHS Compacts/Funding Agreements

• 93.217-Family Planning-Services

• 93.224/93.527-Health Center Program Cluster

• 93.423-Waivers for State Innovation for Section 1332 of the Patient Protection

and Affordable Care Act (PPACA)

• 93.461-HRSA COVID-19 Uninsured Program

• 93.498-Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution

• 93.499 – Low Income Household Water Assistance Program

• 93.545-Consumer Operated and Oriented Plan (CO-OP) Program

• 93.556-Promoting Safe and Stable Families

• 93.558-Temporary Assistance for Needy Families (TANF)

• 93.563-Child Support Enforcement

• 93.566-Refugee and Entrant Assistance-State-Administered Programs

• 93.568-Low-Income Home Energy Assistance

• 93.575/93.596/93.489- Child Care and Development Fund Cluster

• 93.600/93.356-Head Start Cluster

• 93.645-Stephanie Tubbs Jones Child Welfare Services Program

• 93.658-Foster Care-Title IV-E

• 93.659-Adoption Assistance-Title IV-E

• 93.667-Social Services Block Grant

Compliance Supplement 2023 8-V-5 Appendix V 
 

 

 

 

 

 

May 2023 List of Changes for the 2022 Compliance Supplement 

• 93.671-Family Violence Prevention and Services Act

• 93.686-Ending the HIV Epidemic: A Plan for America

• 93.767-Children’s Health Insurance Program (CHIP)

• 93.778/93.777/93.775-Medical Cluster

• 93.914-HIV Emergency Relief Project Grants (Ryan White HIV/AIDS Program

Part A)

• 93.917-HIV Care Formula Grants (Ryan White HIV/AIDS Program Part B)

• 93.918-Grants to Provide Outpatient Early Intervention Services with Respect to

HIV Disease (Ryan White HIV/AIDS Program Part C)

• 93.958-Block Grants for Community Mental Health Services

• 93.994-Maternal and Child Health Services Block Grant to the States

• 96.001/96.006-Disability Insurance/SSI Cluster

• 97.036-Disaster Grants-Public Assistance (Presidentially Declared Disasters)

• 97.067-Homeland Security Grant Program (HSGP)

Part 5 – Clusters of Programs 

• Part 5.1 - No Change.

• Part 5.2 – No Change.

• Part 5.3 – Updated for the effective date of Supplement, changes within Activities

Allowable/Unallowed, Cash Management, Eligibility, Reporting and Special

Tests.

• Part 5.4 – Removed the Highway Planning and Construction Cluster.

Part 6 – Internal Control 

• No Change.

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

• No Change.

Compliance Supplement 2023 8-V-6 Appendix V 
 

 

 

 

 

 

 

 

 

 

 

 

May 2023 List of Changes for the 2022 Compliance Supplement 

Part 8 – Appendixes 

Appendix I – Federal Programs Excluded from the A-102 Common Rule and Portions of 

2 CFR Part 200 

• No Change.

Appendix II – Federal Agency Codification of Governmentwide Requirements and 

Guidance for Grants and Cooperative Agreements 

• No Change.

Appendix III – Federal Agency Single Audit, Key Management Liaison, and Program 

Contacts 

• Updated for this year’s program contacts.

Appendix IV – Internal Reference Tables 

• Updated the list of programs currently designated as high risk.

• Updated the list of programs with requirements defined in IV, “Other Information.”

Appendix V – List of Changes for the 2022 Compliance Supplement 

• List updated with changes to the programs and appendixes for 2023.

Appendix VI – Program-Specific Audit Guides 

• No Changes.

Appendix VII – Other Audit Advisories 

• Updated for the effective date of the Supplement, included FAC transition information

and Single Audit Extensions.

Appendix VIII – Examinations of EBT Service Organizations 

• No Change.

Appendix IX – Compliance Supplement Core Team 

• Updated the list of team members for 2023.

Compliance Supplement 2023 8-V-7 Appendix V