GAQC Summary of 2016 Compliance Supplement PROPOSED Revisions

NEW PROGRAMS FOR 2016 COMPLIANCE SUPPLEMENT
(All programs in this listing were provided by the OMB to the GAQC for comment.)
CFDA # /

Program Name

/ Agency / Comment
14.225 / Community Development Block Grants/Special Purpose Grants/Insular Areas (to form a cluster with CFDA 14.218, Community Development Block Grants/Entitlement Grants). / HUD / Added to Part 4 & 5
14.272 / National Disaster Resilience Competition (CDBG-NDR) to form a cluster with CFDA 14.269, Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (CDBG-DR). / HUD / Added to Part 4 & 5
PROGRAMS WITH NAME CHANGES FOR 2016 COMPLIANCE SUPPLEMENT (to make them consistent with the names as they appear in the CFDA)
CFDA # /

Program Name

/ Agency / Comment
14.231 / Emergency Solutions Grant Program / HUD / Modified Title
17.258 / WIA/WIOA Adult Program / Labor / Modified Title
17.259 / WIA/WIOA Youth Activities / Labor / Modified Title
17.278 / WIA/WIOA Dislocated Worker Formula Grants / Labor / Modified Title
DELETED PROGRAMS FOR 2016 COMPLIANCE SUPPLEMENT
CFDA # /

Program Name

/ Agency / Comment
11.010 / Community Trade Adjustment Assistance / Commerce / Deleted from Part 4
14.257* / Homelessness Prevention and Rapid Re-Housing Program (HPRP) (Recovery Act Funded) / HUD / Deleted from Part 4
14.880 / Family Unification Program (FUP) / HUD / Deleted from Part 4
81.128* / Energy Efficiency and Conservation Block Grant Program / Energy / Deleted from Part 4
84.388* / School Improvement Grants, Recovery Act / Education / Deleted from Part 4

* Deleted ARRA programs based on their completion or the limited amount of funds still subject to audit.

PROGRAMS IDENTIFIED BY OMB AS HAVING MORE THAN MINOR Changes IN 2016 COMPLIANCE SUPPLEMENT
(This listing includes existing programs that OMB provided the GAQC for comment.)
10.551 / Supplemental Nutrition Assistance Program (SNAP)
10.665 / Schools and Roads—Grants to States
11.300 / Investments for Public Works and Economic Development
Facilities
14.218 / Community Development Block Grants/
Entitlement Grants
14.241 / Housing Opportunities for Persons with AIDS
14.269 / Hurricane Sandy Community Development Block Grant
Disaster Recovery Grants
14.871 / Section 8 Housing Choice Vouchers
14.872 / Public Housing Capital Fund (CFP)
16.738 / Edward Byrne Memorial Justice Assistance
Grant Program
17.207 / Employment Service/Wagner-Peyser Funded Activities
17.245 / Trade Adjustment Assistance
17.258 / WIA/WIOA Adult Program
17.264 / National Farmworker Jobs Program
17.265 / Native American Employment and Training
20.205 / Highway Planning and Construction
20.223 / Transportation Infrastructure Finance
and Innovation Act (TIFIA) Program
20.500 / Federal Transit—Capital Investment Grants
66.458 / Capitalization Grants for Clean Water State
Revolving Funds
66.468 / Capitalization Grants for Drinking Water State
Revolving Funds
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
84.011 / Migrant Education—State Grant Program
84.027 / Special Education—Grants to States (IDEA, Part B)
84.032-G / Federal Family Education Loans - (Guaranty Agencies)
84.032-L / Federal Family Education Loans - (Lenders)
84.126 / Rehabilitation Services—Vocational Rehabilitation
Grants to States
84.287 / Twenty-First Century Community Learning Centers
84.377 / School Improvement Grants
93.224 / Consolidated Health Centers (Community Health Centers,
Migrant Health Centers, Health Care for the Homeless, and
Public Housing Primary Care)
93.508 / Affordable Care Act (ACA) Tribal Maternal, Infant, and
Early Childhood Home Visiting Program
93.525 / State Planning and Establishment Grants for the
Affordable Care Act (ACA)’s Exchanges
93.563 / Child Support Enforcement
93.568 / Low-Income Home Energy Assistance
94.006 / AmeriCorps
96.001 / Social Security--Disability Insurance (DI)
97.036 / Disaster Grants - Public Assistance
(Presidentially Declared Disasters)
97.039 / Hazard Mitigation Grant (HMGP)
97.067 / Homeland Security Grant Program
CLUSTERS IDENTIFIED BY OMB AS HAVING Changes IN
2016 COMPLIANCE SUPPLEMENT
(All clusters in this listing were provided by the OMB to the GAQC for comment.)
Student Financial Assistance Cluster
Research and Development Cluster
Other Clusters - Updated introduction and list of other clusters (both those in the Supplement and those not in the Supplement) to remove clusters based on deletion of ARRA programs, to update a program name, and to add two clusters.
STATUS OF PROPOSED CHANGES IN OTHER SECTIONS IN 2016 COMPLIANCE SUPPLEMENT
(The sections in this listing with an asterisk were provided by the OMB to the GAQC for comment.)
Part 1 - Background, Purpose, and Applicability - Changed for the effective date of the Supplement and updates in the titles or contents of different parts and appendices of the Supplement.
Part 2* - Matrix of Compliance Requirements – Updated matrix based on added and deleted compliance requirements in Part 4 program supplements, or to make corrections, as follows:
·  CFDAs 10.760 and 10.781 – added shading in “Special Tests and Provisions,” that was omitted in the 2015 Supplement;
·  CFDAs 10.766 and 10.780 – added shading in “Special Tests and Provisions,” that was omitted in the 2015 Supplement;
·  CFDA 14.241 – changed “Procurement and Suspension and Debarment” to “Y” to correct an error;
·  CFDA 14.873 – changed “Procurement and Suspension and Debarment” to “Y” to correct an error, and changed “Subrecipient Monitoring” to “Y”;
·  CFDA 15.047 – changed “Special Tests and Provisions” from “Y” to shaded to correct an error in the 2015 Supplement;
·  CFDAs 17.207, 17.801, and 17.804 – changed “Eligibility” to “Y”;
·  CFDA 81.041 – changed “Special Tests and Provisions from “Y” to shaded as period for expenditures using ARRA funding has ended;
·  CFDA 81.042 – changed “Special Tests and Provisions” from “Y” to shaded as ARRA funding has been exhausted;
·  CFDA 84.126 – changed “Special Tests and Provisions” from shaded to “Y” to correct an error in the 2015 Supplement;
·  CFDAs 93.224 and 93.527 – changed “Special Tests and Provisions” to “N” due to removal of that section from the program supplement; and
·  CFDA 93.600 – changed “Special Tests and Provisions” to “N” as a correction to what was shown in the 2015 Supplement, i.e., the Wage Rate requirements are not required to be audited under this program.
Part 3* – Compliance Requirements, Introduction – Revised to update the date of the Frequently Asked Questions (FAQs), and modified the contents of the table showing the applicability of 2 CFR part 200.
Part 3.1* - Updated throughout to substitute references to 2 CFR part 200 in lieu of OMB Circular A-133 or provided other explanatory material for provisions affected by the change in location of audit–related compliance requirements.
·  Throughout substituted references to 2 CFR part 200 in lieu of OMB Circular A-133 or provided other explanatory material for provisions affected by the change in location of audit–related requirements.
·  In B, “Allowable Costs/Cost Principles,” added notes concerning the possible effect of the change to 2 CFR part 200 on indirect cost/F&A rates.
·  In I, “Procurement and Suspension and Debarment,” updated references to the System for Award Management’s Exclusions and the simplified acquisition threshold.
·  In L, “Reporting,” removed note about transition to standard progress reporting and added language concerning the Department of Health and Human Services’ transition from pooled payment to award-by-award payment requests.
·  In M, “Subrecipient Monitoring,” updated references to 2 CFR part 200, removed outdated language, and removed references to ARRA coverage in Part 3 and Appendix VII of the Supplement.
·  In N, “Special Tests and Provisions,” deleted the special tests related to ARRA.
Part 3.2* – To update the following compliance requirements.
·  In B, “Allowable Costs/Cost Principles,” corrected or clarified language.
·  In I, “Procurement and Suspension and Debarment,” removed Federal Acquisition Regulation citations that apply to Federal agencies rather than contractors, and updated FAQ on grace period for procurement.
·  In L, “Reporting,” added language concerning the Department of Health and Human Services’ transition from pooled payment to award-by-award payment requests.
Part 4* - Agency Program Requirements - See programs with more significant changes in the list above. Additionally, the Introduction was updated with a change of “should” to “must” concerning auditor use of the referenced citations in program supplements. Additionally, in a number of program supplements, replaced bullets with letters or numbers in I, “Program Objectives,” and “II, “Program Procedures,” to provide for more consistent formatting.
Part 5*- Clusters of Programs - See clusters with changes in list above.
Part 6 – Internal Control – Appendix V indicates that changes are pending.
Part 7 – Guidance for Auditing Programs Not Included in This Compliance Supplement – No changes.
Appendix I – Federal Programs Excluded from the A-102 Common Rule and 2 CFR part 200 - Changed language related to the Omnibus Budget Reconciliation Act of 1981 and the Community Services Block Grant.
Appendix II - Federal Agency Codification of Certain Governmentwide Requirements and Guidance for Grants and Cooperative Agreements – No changes.
Appendix III - Federal Agency Single Audit and Program Contacts - Updated information on responsible single audit offices/officials and program contacts.
Appendix IV - Internal Reference Tables – Updated for changes in Supplement.
Appendix V* – List of Changes for 2016 Compliance Supplement - Updated list of changes from the Compliance Supplement, dated June 2015, to this 2016 Supplement.
Appendix VI - Program-Specific Audit Guides - Removed entry for the Department of Energy for audits of for-profit recipients because that audit guidance is now included at 2 CFR section 910.501-528.
Appendix VII - Other Audit Advisories – Updated the following:
·  Modified I, “Effect of Changes to Generally Applicable Compliance Requirements in the 2015 Supplement” to the more accurately address the coverage and applicable citations in 2 CFR part 200, subpart F.
·  Removed ARRA coverage based on limited continued availability of ARRA funding.
·  Added to low-risk auditee section coverage of extensions based on the non-availability of the Federal Audit Clearinghouse during part of calendar year 2015.
·  Removed “Safe Harbor Coverage for Treatment of Large Loan and Loan Guarantee Programs in Type A Program Determination under OMB Circular A-133” based on inclusion in 2 CFR part 200, subpart F.
·  Removed discussion of effect of review of principals under suspended and debarment (S&D) as no longer needed.
Appendix VIII - SSAE 16 Examinations of EBT Service Organizations - No changes.
Appendix IX - Compliance Supplement Core Team - Updated team members.

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