[Federal Register: August 29, 1997 (Volume 62, Number 168)]
[Rules and Regulations]
[Page 45937-45947]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr29au97-25]
[[Page 45937]]
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DEPARTMENT OF AGRICULTURE
7 CFR Parts 3016 and 3019
DEPARTMENT OF ENERGY
10 CFR Part 600
SMALL BUSINESS ADMINISTRATION
13 CFR Part 143
NATIONAL AERONAUTICS AND SPACE ADMINISTRATION
14 CFR Parts 1260 and 1273
DEPARTMENT OF COMMERCE
15 CFR Part 24
OFFICE OF NATIONAL DRUG CONTROL POLICY
21 CFR Part 1403
DEPARTMENT OF STATE
22 CFR Parts 135 and 145
INTERNATIONAL DEVELOPMENT COOPERATION AGENCY
Agency for International Development
22 CFR Part 226
UNITED STATES INFORMATION AGENCY
22 CFR Part 518
DEPARTMENT OF JUSTICE
28 CFR Parts 66 and 70
DEPARTMENT OF LABOR
29 CFR Parts 95 and 97
FEDERAL MEDIATION AND CONCILIATION SERVICE
29 CFR Part 1470
DEPARTMENT OF DEFENSE
32 CFR Part 33
DEPARTMENT OF EDUCATION
34 CFR Parts 74 and 80
NATIONAL ARCHIVES AND RECORDS ADMINISTRATION
36 CFR Parts 1207 and 1210
DEPARTMENT OF VETERANS AFFAIRS
38 CFR Part 43
ENVIRONMENTAL PROTECTION AGENCY
40 CFR Parts 30 and 31
GENERAL SERVICES ADMINISTRATION
41 CFR 105-71 and 105-72
DEPARTMENT OF THE INTERIOR
43 CFR Part 12
FEDERAL EMERGENCY MANAGEMENT AGENCY
44 CFR Part 13
DEPARTMENT OF HEALTH AND HUMAN SERVICES
45 CFR Parts 74 and 92
NATIONAL SCIENCE FOUNDATION
45 CFR Part 602
NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES
National Endowment for the Arts
45 CFR Part 1157
National Endowment for the Humanities
45 CFR Part 1174
Institute of Museum and Library Services
45 CFR Part 1183
CORPORATION FOR NATIONAL AND COMMUNITY SERVICE
45 CFR Parts 2541 and 2543
DEPARTMENT OF TRANSPORTATION
49 CFR Parts 18 and 19
Grants and Cooperative Agreements to State and Local Governments,
Universities, Hospitals, and Other Non-Profit Organizations
AGENCIES: Department of Agriculture, Department of Commerce, Department
of Defense, Department of Education, Department of Energy, Department
of Health and Human Services, Department of the Interior, Department of
Justice, Department of Labor, Department of State, Department of
Transportation, Department of Veterans Affairs, Agency for
International Development (IDCA), Corporation for National and
Community Service, Environmental Protection Agency, Federal Emergency
Management Agency, Federal Mediation and Conciliation Service, General
Services Administration, Institute of Museum and Library Services
(NFAH), National Aeronautics and Space Administration, National
Archives and Records Administration, National Endowment for the Arts
(NFAH), National Endowment for the Humanities (NFAH), National Science
Foundation, Office of National Drug Control Policy, Small Business
Administration, United States Information Agency.
ACTION: Interim final rule with request for comments.
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SUMMARY: This interim final revision to the agencies' grants management
common rule, ``Uniform Administrative Requirements for Grants and
Cooperative Agreements to State and Local Governments,'' and the
agencies' codification of Office of Management and Budget (OMB)
Circular A-110, ``Uniform Administrative Requirements for Grants and
Agreements with Institutions of Higher Education, Hospitals, and Other
Non-Profit Organizations,'' is issued to implement the Single Audit Act
Amendments of 1996 and the June 24, 1997, revision of OMB Circular A-
133, ``Audits of States, Local Governments, and Non-Profit
Organizations.'' The agencies' rules provide uniform fiscal and
administrative requirements applicable to all types of grants and
cooperative agreements to State and local governments, institutions of
higher
[[Page 45938]]
education, hospitals, and other non-profit organizations.
DATES: This interim final rule is effective September 29, 1997.
Comments must be received on or before October 28, 1997 in order to be
assured of consideration.
ADDRESSES: Persons wishing to submit comments on this interim final
rule should send them to Charles Gale, Director, Office of Grants
Management, Department of Health and Human Services, A-102 Rulemaking
Docket, Room 517D, Hubert H. Humphrey Building, 200 Independence
Avenue, S.W., Washington, DC 20201. A copy of each communication
submitted will be available for public inspection and copying during
regular business hours (9:00 a.m.-5:30 p.m. eastern standard time) at
the above address.
FOR FURTHER INFORMATION CONTACT:
For general issues regarding this interim final rule, contact Charles
Gale, Director, Office of Grants Management, Department of Health and
Human Services (202) 690-6377. For agency-specific issues, see contact
persons for individual agencies in preambles of the individual agencies
below.
SUPPLEMENTARY INFORMATION:
Background
The Single Audit Act Amendments of 1996 (Public Law 104-156, 110
Stat. 1396) and the June 24, 1997, revision of Office of Management and
Budget (OMB) Circular A-133, ``Audits of States, Local Governments, and
Non-Profit Organizations,'' (62 FR 35278, June 30, 1997) require
agencies to adopt in codified regulations the standards in the revised
Circular A-133 by August 29, 1997, so that they will apply to audits of
fiscal years beginning after June 30, 1996. The revised Circular A-133
co-locates audit requirements for States, local governments, and non-
profit organizations. As a consequence, OMB rescinded OMB Circular A-
128, ``Audits of State and Local Governments.''
This interim final rule amends the agencies' grants management
common rule, ``Uniform Administrative Requirements for Grants and
Cooperative Agreements to State and Local Governments,'' and the
agencies' codification of OMB Circular A-110, ``Uniform Administrative
Requirements for Grants and Agreements with Institutions of Higher
Education, Hospitals, and Other Non-Profit Organizations,'' to
implement the Single Audit Act Amendments of 1996 and the revised OMB
Circular A-133. Some agencies codified only one of the two rules and
these agencies will only be amending their appropriate rules.
Under the provisions of section 7(o) of the Department of Housing
and Urban Development Act (42 U.S.C. 3535(o)), any Department of
Housing and Urban Development (HUD) proposed or interim final rule that
is issued for public comment is subject to prepublication Congressional
review for a period of 15 days. Therefore, HUD is not joining in
today's common rule but is adopting the common amendments in a separate
rulemaking.
The existing agency rules refer to the Single Audit Act of 1984
which was replaced by the Single Audit Act Amendments of 1996, the
rescinded OMB Circular A-128, the former title of OMB Circular A-133,
and the prior threshold that triggers an audit requirement. This
interim final rule corrects these references. Additional changes were
made to conform with the Act and revised Circular A-133, such as to
reflect that all non-profit hospitals are now subject to the Act, and
to reflect the General Accounting Office's revised terminology for
financial audits in accordance with generally accepted government
auditing standards.
Under the Administrative Procedure Act, to issue an interim final
rule without a prior notice of proposed rulemaking, it is necessary to
make a finding that issuing a proposed rule would be impractical,
unnecessary, and contrary to the public interest. Since the Single
Audit Act Amendments of 1996 and revised OMB Circular A-133, which
provide standards applicable to non-Federal entities, are effective for
audits of fiscal years beginning after June 30, 1996, a proposed rule
would be impractical, unnecessary, and contrary to the public interest.
Impact Analysis
Executive Order 12866
Executive Order 12866 requires that a regulatory impact analysis be
prepared for ``major'' rules, which are defined in the Order as any
rule that has an annual effect on the national economy of $100 million
or more, or certain other specified effects.
The participating agencies do not believe that this modification to
the agencies' grant rules will have an annual impact of $100 million or
more or the other effects listed in the Order. However, the interim
final rule would result in some savings to organizations administering
grants or subgrants, primarily due to the increase in the threshold
(from $25,000 to $300,000) that triggers an audit requirement. For this
reason, the participating agencies have determined that this interim
final rule would not create a major rule within the meaning of the
Order.
Regulatory Flexibility Act of 1980
The Regulatory Flexibility Act (5 U.S.C. 605(b)) requires that, for
each rule with a ``significant economic impact on a substantial number
of small entities,'' an analysis must be prepared describing the rule's
impact on small entities and identifying any significant alternatives
to the rule that would minimize the economic impact on small entities.
The participating agencies certify that this interim final rule
will not have a significant economic impact on a substantial number of
small entities. The interim final rule does not affect the amount of
funds provided in the covered programs, but rather increases the
threshold for non-Federal entities subject to audit, thereby reducing
burden on some small entities.
Unfunded Mandates Act of 1995
The Unfunded Mandates Act of 1995 (Pub. L. 104-4) requires agencies
to prepare several analytic statements before proposing any rule that
may result in annual expenditures of $100 million of State, local, and
Indian tribal governments or the private sector. Since this interim
final rule will not result in expenditures of this magnitude, the
agencies certify that such statements are not necessary.
Paperwork Reduction Act
The participating agencies certify that this interim final rule
will impose additional reporting or recordkeeping requirements under
the Paperwork Reduction Act of 1995 (44 U.S.C. Chapter 35) after OMB
finalizes the new SF-SAC, ``Data Collection Form for Reporting on
Audits of States, Local Governments, and Non-Profit Organizations.'' On
June 30, 1997, OMB requested public comments on the proposed SF-SAC (62
FR 35302).
Text of the Common Interim Final Rule
The text of the common interim final rule as amended in this
document appears below:
PART ____--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. Section ____.26 is amended by revising paragraphs (a), (b)
introductory text, and (b)(1) to read as follows:
[[Page 45939]]
____.26 Non-Federal audit.
(a) Basic Rule. Grantees and subgrantees are responsible for
obtaining audits in accordance with the Single Audit Act Amendments of
1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, ``Audits of
States, Local Governments, and Non-Profit Organizations.'' The audits
shall be made by an independent auditor in accordance with generally
accepted government auditing standards covering financial audits.
(b) Subgrantees. State or local governments, as those terms are
defined for purposes of the Single Audit Act Amendments of 1996, that
provide Federal awards to a subgrantee, which expends $300,000 or more
(or other amount as specified by OMB) in Federal awards in a fiscal
year, shall:
(1) Determine whether State or local subgrantees have met the audit
requirements of the Act and whether subgrantees covered by OMB Circular
A-110, ``Uniform Administrative Requirements for Grants and Agreements
with Institutions of Higher Education, Hospitals, and Other Non-Profit
Organizations,'' have met the audit requirements of the Act. Commercial
contractors (private for-profit and private and governmental
organizations) providing goods and services to State and local
governments are not required to have a single audit performed. State
and local governments should use their own procedures to ensure that
the contractors has complied with laws and regulations affecting the
expenditure of Federal funds;
* * * * *
PART ____--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND
OTHER NON-PROFIT ORGANIZATIONS
2. Section ____.26 is amended by revising paragraphs (a), (b) and
(c) to read as follows:
____.26 Non-Federal audits.
(a) Recipients and subrecipients that are institutions of higher
education or other non-profit organizations (including hospitals) shall
be subject to the audit requirements contained in the Single Audit Act
Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-
133, ``Audits of States, Local Governments, and Non-Profit
Organizations.''
(b) State and local governments shall be subject to the audit
requirements contained in the Single Audit Act Amendments of 1996 (31
U.S.C. 7501-7507) and revised OMB Circular A-133, ``Audits of States,
Local Governments, and Non-Profit Organizations.''
(c) For-profit hospitals not covered by the audit provisions of
revised OMB Circular A-133 shall be subject to the audit requirements
of the Federal awarding agencies.
* * * * *
Adoption of Common Interim Final Rule
The adoption of the common interim final rule by the agencies in
this document appears below.
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DEPARTMENT OF AGRICULTURE (USDA)
Office of the Secretary
7 CFR Parts 3016 and 3019
RIN 0505-AA10
FOR FURTHER INFORMATION CONTACT:
Patricia Wensel, Director, Office of the Chief Financial Officer,
Planning and Accountability Division, 202-720-1175.
ADDITIONAL SUPPLEMENTARY INFORMATION: USDA is joining other Federal
agencies in making the common rule amendments in 7 CFR Part 3016,
``Uniform Administrative Requirements for Grants and Agreements to
State and Local Governments,'' and 7 CFR Part 3019, ``Uniform
Administrative Requirements for Grants and Agreements with Institutions
of Higher Education, Hospitals, and Other Non-Profit Organizations.''
USDA is adding amendments in Parts 3016 and 3019 to cross reference
that the revised Circular A-133 is codified verbatim in a new Part 3052
of title 7, ``Audits of States, Local Governments, and Non-Profit
Organizations.'' The new Part 3052 and amendments to remove the
existing audit requirements from 7 CFR Part 3015, ``Uniform Federal
Assistance Regulations,'' and 7 CFR Part 3051, ``Audits of Institutions
of Higher Education and Other Nonprofit Institutions,'' are published
as an interim final rule elsewhere in this Federal Register.
Additionally, USDA has published a notice in this Federal Register to
withdraw a Notice of Proposed Rulemaking (NPRM) published in the
Federal Register on October 17, 1995, because the Single Audit Act
Amendments of 1996 and the revised Circular A-133 have replaced the
provisions in that NPRM.
List of Subjects
7 CFR Part 3016
Accounting, Audit requirements, Grant programs--Agriculture,
reporting and recordkeeping requirements.
7 CFR Part 3019
Accounting, Audit requirements, Grant programs--Agriculture,
reporting and recordkeeping requirements.
Issued at Washington, D.C., on August 21, 1997.
Approved:
Irvin T. David,
Acting Chief Financial Officer.
Dan Glickman,
Secretary of Agriculture.
Parts 3016 and 3019 of title 7 of the Code of Federal Regulations
are amended as follows:
PART 3016--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 3016 continues to read as follows:
Authority: 5 U.S.C. 301.
2. Section 3016.26 is amended as set forth in amendatory
instruction 1 at the end of the common preamble.
3. Section 3016.26 is amended by adding paragraph (a)(1) and by
adding and reserving paragraph (a)(2) to read as follows:
Sec. 3016.26 Non-Federal audit.
(a) * * *
(1) In USDA, revised OMB Circular A-133 is implemented in 7 CFR
Part 3052, ``Audits of States, Local Governments, and Non-Profit
Organizations.''
(2) [Reserved]
* * * * *
PART 3019--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND
OTHER NON-PROFIT ORGANIZATIONS
4. The authority for part 3019 continues to read as follows:
Authority: 5 U.S.C. 301.
5. Section 3019.26 is amended as set forth in amendatory
instruction 2 at the end of the common preamble.
6. Section 3019.26 is further amended by adding paragraph (e) to
read as follows:
Sec. 3019.26 Non-Federal audits.
* * * * *
(e) In USDA, revised OMB Circular A-133 is implemented in 7 CFR
Part 3052, ``Audits of States, Local Governments, and Non-Profit
Organizations.''
[[Page 45940]]
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DEPARTMENT OF ENERGY
10 CFR Part 600
RIN 1991-AB38
FOR FURTHER INFORMATION CONTACT: Cherlyn Seckinger, Procurement
Analyst, Office of Procurement and Assistance Policy, U.S. Department
of Energy, Washington, DC 20585, (202) 586-8246.
List of Subjects
10 CFR Part 600
Accounting, Administrative practice and procedure. Audit
requirements, Government contracts, Grant programs, Intergovernmental
relations, Reporting and recordkeeping requirements.
Dated: July 8, 1997.
Richard H. Hopf,
Deputy Assistance Secretary for Procurement and Assistance Management.
Part 600 of title 10 of the Code of Federal Regulations is amended
as follows:
PART 600--FINANCIAL ASSISTANCE RULES
1. The authority citation for part 600 continues to read as
follows:
Authority: Sections 644 and 646, Pub. L. 95-91, 91 Stat. 599 (42
U.S.C. 7254 and 7256); Pub. L. 97-258, 96 Stat. 1003-1005 (31 U.S.C.
630-6308).
Subpart B--Uniform Administrative Requirements for Grants and
Cooperative Agreements With Institutions of Higher Education,
Hospitals, Other Non-Profit Organizations and Commercial
Organizations
Sec. 600.126 [____.26] [Amended]
2. Section 600.126 [____.26] is amended as set forth in amendatory
instruction 2 at the end of the common preamble.
Subpart C--Uniform Administrative Requirements for Grants and
Cooperative Agreements to State and Local Governments
Sec. 600.226 [____.26] [Amended]
3. Section 600.226 [____.26] is amended as set forth in amendatory
instruction 1 at the end of the common preamble.
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SMALL BUSINESS ADMINISTRATION
13 CFR Part 143
FOR FURTHER INFORMATION CONTACT: David R. Kohler, Associate General
Counsel for General Law, Office of the General Counsel, U.S. Small
Business Administration, Washington, DC 20416, (202) 205-6642.
List of Subjects in 13 CFR Part 143
Accounting, Audit requirements, Grant programs--Small business,
Reporting and recordkeeping requirements.
Part 143 of title 13 of the Code of Federal Regulations is amended
as follows:
PART 143--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority citation for part 143 would continue to read as
follows:
Authority: 15 U.S.C. 634(b)(6)
Sec. 143.26 [Amended]
2. Section 143.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
Antonella Pianalto,
Acting Administrator.
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NATIONAL AERONAUTICS AND SPACE ADMINISTRATION
14 CFR Parts 1260 and 1273
RIN 2700-AA95
FOR FURTHER INFORMATION CONTACT: Richard Kall, Procurement Analyst,
Contract Management Division (Code HK), Office of Procurement, National
Aeronautics and Space Administration, Washington, DC 20546, (202) 358-
0459.
List of Subjects
14 CFR 1260
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping requirements.
14 CFR 1273
Accounting, Audit requirements, Reporting and recordkeeping
requirements.
Laura Layton,
Director, Contract Management Division.
Parts 1273 and 1260 of title 14 of the Code of Federal Regulations
are amended as follows:
PART 1273--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 1273 continues to read as follows:
Authority: 42 U.S.C. 2473(c)(5)
Sec. 1273.26 [Amended]
2. Section 1273.26 is amended as set forth in amendatory
instruction 1 at the end of the common preamble.
PART 1260--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND
OTHER NON-PROFIT ORGANIZATIONS
3. The authority for part 1260 continues to read as follows:
Authority: 42 U.S.C. 2473(c)(5)
Sec. 1260.126 [____.26] [Amended]
4. Section 1260.126 [____.26] is amended as set forth in amendatory
instruction 2 at the end of the common preamble.
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DEPARTMENT OF COMMERCE
15 CFR Part 24
[Docket No. 970820199-7199-01]
RIN 0605-AA11
FOR FURTHER INFORMATION CONTACT: John J. Phelan, III., Director, Office
of Executive Assistance Management, U.S. Department of Commerce, Office
of Executive Assistance Management, Room 6020, 14th Street and
Constitution Avenue N.W., Washington, D.C. 20230, Telephone Number 202-
482-4115.
List of Subjects in 15 CFR Part 24
Accounting, Audit requirements, Grant programs, Grant
administration, Insurance reporting, Reporting and recordkeeping
requirements.
Sonya G. Stewart,
Director for Executive Budgeting and Assistance Management.
Part 24 of title 15 of the Code of Federal Regulations is amended
as follows:
PART 24--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 24 continues to read as follows:
Authority: 5 U.S.C. 301.
Sec. 24.26 [Amended]
2. Section 24.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
[[Page 45941]]
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OFFICE OF NATIONAL DRUG CONTROL POLICY
21 CFR Part 1403
RIN 3201-ZA01
FOR FURTHER INFORMATION CONTACT: Richard Yamamoto, Program Director,
High Intensity Drug Trafficking Areas Program, Office of National Drug
Control Policy, Washington, DC. 20503, (202) 395-6755.
List of Subjects in 21 CFR Part 1403
Accounting, Audit requirements, Contract programs, Grant programs,
Reporting and recordkeeping requirements.
Barry McCaffrey,
Director.
Part 1403 of title 21 of the Code of Federal Regulations is amended
as follows:
PART 1403--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for Part 1403 continues to read as follows:
Authority: 5 U.S.C. 301.
Sec. 1403.26 [Amended]
2. Section 1403.26 is amended as set forth in amendatory
instruction 1 at the end of the common preamble.
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DEPARTMENT OF STATE
22 CFR Parts 135 and 145
RIN 1400-AA87
FOR FURTHER INFORMATION CONTACT: Gladys Gines, Procurement Analyst,
Office of the Procurement Executive, Policy Division, U.S. Department
of State, Washington, D.C. 20520, (703) 516-1691.
List of Subjects
22 CFR Part 135
Accounting, Audit requirements, Grant programs, Contract programs,
Reporting and recordkeeping requirements.
22 CFR Part 145
Accounting, Audit requirements, Grant programs, Contract programs,
Reporting and recordkeeping requirements.
Robert E. Lloyd,
Procurement Executive, Acting.
Parts 135 and 145 of title 22 of the Code of Federal Regulations
are amended as follows:
PART 135--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 135 continues to read as follows:
Authority: 22 U.S.C. 2658.
Sec. 135.26 [Amended]
2. Section 135.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
PART 145--GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER
EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS
3. The authority for part 145 continues to read as follows:
Authority: 22 U.S.C. 2658.1.
Sec. 145.26 [Amended]
4. Section 145.26 is amended as set forth in amendatory instruction
2 at the end of the common preamble.
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INTERNATIONAL DEVELOPMENT COOPERATION AGENCY
Agency for International Development
22 CFR Part 226
RIN 0412-AA36
FOR FURTHER INFORMATION CONTACT: M/OP/P, Diana Esposito (703) 875-1529.
List of Subjects
22 CFR Part 226
Accounting, Audit requirements, Grant Programs, Reporting and
recordkeeping requirements.
Marcus L. Stevenson,
Director, Office of Procurement.
Part 226 of Title 22 of the Code of Federal Regulations is amended
as follows:
PART 226--ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL
ORGANIZATIONS
1. The authority for part 226 continues to read as follows:
Authority: Sec. 621, Pub. L. 87-195, 75 Stat. 445, (22 U.S.C.
2381) as amended; E.O. 12163, Sept. 29, 1979, 44 FR 56673; 3 CFR
1979 Comp., p. 435.
Sec. 226.26 [Amended]
2. Section 226.26 is amended as set forth in amendatory instruction
2 at the end of the common preamble.
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UNITED STATES INFORMATION AGENCY
22 CFR Part 518
RIN 3116-AA13
FOR FURTHER INFORMATION CONTACT: Fannie L. Allen, Chief, Grants
Division, Office of Contracts, U.S. Information Agency, Washington, DC
20547, (202) 205-5477 or Connie L. Stinson, Senior Grants Officer,
Office of Contracts, Grants Division, Washington, DC 20547 on (202)
205-8383.
List of Subjects
22 CFR Part 518
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping requirements.
Edward G. Muller,
Acting Agency Procurement Executive.
Part 518 of title 22 of the Code of Federal Regulations is amended
as follows:
PART 518--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND
OTHER NON-PROFIT ORGANIZATIONS
1. The authority for part 518 continues to read as follows:
Authority: 22 U.S.C. 2658; 31 U.S.C. 503 and 1111;
Reorganization Plan No. 2 of 1977, 42 FR 62461, 3 CFR, 1977 Comp. p.
200; E.O. 12048, 43 FR 13361, 3 CFR, 1978 Comp. p. 168.
Sec. 518.26 [Amended]
2. Section 518.26 is amended as set forth in amendatory instruction
2 at the end of the common preamble.
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DEPARTMENT OF JUSTICE
28 CFR Parts 66 and 70
[A.G. Order No. 2107-97]
RIN 1121-AA-45
FOR FURTHER INFORMATION CONTACT:
James McKay, Director, Financial Management Division, Office of Justice
Programs, U.S. Department of Justice, Washington, DC 20531, (202) 616-
2687.
ADDITIONAL SUPPLEMENTARY INFORMATION: DOJ's existing 28 CFR Part 70,
Sec. 70.26, includes provision for commercial organizations to follow
OMB Circular A-133. DOJ is including this requirement in the amended
rule.
[[Page 45942]]
List of Subjects
28 CFR Part 66
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping requirements.
28 CFR Part 70
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping.
Janet Reno,
Attorney General.
Parts 66 and 70 of title 28 of the Code of Federal Regulations are
amended as follows:
PART 66--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 66 continues to read as follows:
Authority: The Omnibus Crime Control and Safe Streets Act of
1968, 42 U.S.C. 3711, et seq. (as amended); Juvenile Justice and
Delinquency Prevention Act of 1974, 42 U.S.C. 5601, et seq. (as
amended); Victims of Crime Act of 1984, 42 U.S.C. 10601, et seq. (as
amended); 18 U.S.C. 4042; and U.S.C. 4351-4353.
Sec. 66.26 [Amended]
2. Section 66.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
PART 70--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS AND
OTHER NON-PROFIT ORGANIZATIONS
3. The authority for part 70 continues to read as follows:
Authority: 5 U.S.C. 301; The Omnibus Crime Control and Safe
Streets Act of 1968, 42 U.S.C. 3711, et seq. (as amended); Juvenile
Justice and Delinquency Prevention Act of 1974, 42 U.S.C. 5601, et
seq. (as amended); Victims of Crime Act of 1984, 42 U.S.C. 10601, et
seq. (as amended); 18 U.S.C. 4042; and U.S.C. 4351-4353.
4. Section 70.26 is amended as set forth in amendatory instruction
2 at the end of the common preamble.
5. Section 70.26 is further amended by adding paragraph (d) to read
as follows:
Sec. 70.26 Non-Federal Audits.
* * * * *
(d) Commercial organizations must follow the audit threshold in
revised OMB Circular A-133 in determining whether to conduct an audit
in accordance with Government Auditing Standards.
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DEPARTMENT OF LABOR
29 CFR Parts 95 and 97
RIN 1291-AA25
FOR FURTHER INFORMATION CONTACT: Al Stewart, Director, Office of the
Acquisition Advocate, U.S. Department of Labor, Washington, DC 20210,
(202) 219-9174.
List of Subjects
29 CFR Part 95
Accounting, Audit requirements, Contract programs, Grant programs,
Reporting and recordkeeping.
29 CFR Part 97
Accounting, Audit requirements, Contract programs, Grant programs,
Reporting and recordkeeping requirements.
Patricia W. Lattimore,
Acting Assistant Secretary for Administration and Management.
Parts 95 and 97 of title 29 of the Code of Federal Regulations are
amended as follows:
PART 95--GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER
EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS, AND WITH
COMMERCIAL ORGANIZATIONS, FOREIGN GOVERNMENTS, ORGANIZATIONS UNDER
THE JURISDICTION OF FOREIGN GOVERNMENTS AND INTERNATIONAL
ORGANIZATIONS
1. The authority for part 95 continues to read as follows:
Authority: 5 U.S.C. 301; OMB Circular A-110; Secretary of
Labor's Order 4-76.
Sec. 95.26 [Amended]
2. Section 95.26 is amended as set forth in amendatory instruction
2 at the end of the common preamble.
PART 97--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 97 continues to read as follows:
Authority: 5 U.S.C. 301; OMB Circular A-102.
Sec. 97.26 [Amended]
2. Section 97.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
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FEDERAL MEDIATION AND CONCILIATION SERVICE
29 CFR Part 1470
RIN 3076-AA01
FOR FURTHER INFORMATION CONTACT:
Peter L. Regner, Director of Program Services, Federal Mediation and
Conciliation Service, Washington, DC 20427 (202) 606-8181.
List of Subjects
29 CFR Part 1470
Accounting Audit Requirements, Grant Programs, Reporting and
Recordkeeping requirements.
John Calhoun Wells,
Director of Federal Mediation and Conciliation Service.
PART 1470--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 1470 continues to read as follows:
Authority: 29 U.S.C. 175a.
Sec. 1470.26 [Amended]
2. Section 1470.26 is amended as set forth in amendatory
instruction 1 at the end of the common preamble.
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DEPARTMENT OF DEFENSE
Office of the Secretary
32 CFR Part 33
RIN 0790-AG49
FOR FURTHER INFORMATION CONTACT:
Mark Herbst; ODDR&E(R); 3080 Defense Pentagon; Washington, DC 20301-
3080, (703) 325-4132.
List of Subjects
32 CFR Part 33
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping requirements.
Linda M. Bynum,
Alternate OSD Federal Register Liaison Officer, Department of Defense.
Part 33 of title 32 of the Code of Federal Regulations is amended
as follows:
PART 33--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 33 continues to read as follows:
Authority: 5 U.S.C. 301; 10 U.S.C. 113.
[[Page 45943]]
Sec. 33.26 [Amended]
2. Section 33.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
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DEPARTMENT OF EDUCATION
34 CFR Parts 74 and 80
RIN 1890-AA04
FOR FURTHER INFORMATION CONTACT:
Kathy Thomas, U.S. Department of Education, 600 Independence Avenue,
S.W., Room 3652, ROB-3, Washington, D.C. 20202-4258. Telephone: (202)
708-7227. Internet: kathy__thomas@ed.gov. Individuals who use a
telecommunications device for the deaf (TDD) may call the Federal
Information Relay Service (FIRS) at 1-800-877-8339 between 8 a.m. and 8
p.m., Eastern time, Monday through Friday.
List of Subjects
34 CFR Part 74
According, Audit requirements, Colleges and universities, Grant
programs, Hospitals, Nonprofit organizations, Reporting and
recordkeeping.
34 CFR Part 80
Accounting, Audit requirements, Grant programs, Indians,
Intergovernmental relations, Loan programs, Reporting and recordkeeping
requirements.
Richard W. Riley,
Secretary of Education.
Parts 74 and 80 of title 34 of the Code of Federal Regulations are
amended as follows:
PART 74--ADMINISTRATION OF GRANTS AND AGREEMENTS WITH INSTITUTIONS
OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS
1. The authority for part 74 continues to read as follows:
Authority: 20 U.S.C. 1221e-3 and 3474; OMB Circular A-110,
unless otherwise noted.
Sec. 74.26 [Amended]
2. Section 74.26 is amended as set forth in amendatory instruction
2 at the end of the common preamble.
PART 80--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
3. The authority for part 80 continues to read as follows:
Authority: 20 U.S.C. 1221e-3(a)(1) and 3474, OMB Circular A-102,
unless otherwise noted.
Sec. 80.26 [Amended]
4. Section 80.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
Appendix to Part 80 [Removed]
5. The Appendix to part 80 is removed.
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NATIONAL ARCHIVES AND RECORDS ADMINISTRATION
36 CFR Parts 1207 and 1210
RIN 3095-AA78
FOR FURTHER INFORMATION CONTACT: Nancy Allard, NARA Regulatory Contact,
at 301-713-7360, ext. 226.
List of Subjects
36 CFR Part 1207
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping requirements.
36 CFR Part 1210
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping requirements.
John W. Carlin,
Archivist of the United States.
Parts 1207 and 1210 of title 36 of the Code of Federal Regulations
are amended as follows:
PART 1207--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 1207 is revised to read:
Authority: 44 U.S.C. 2104(a); 44 U.S.C. 2501-2506.
Sec. 1207.26 [Amended]
2. Section 1207.26 is amended as set forth in amendatory
instruction 1 at the end of the common preamble.
PART 1210--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION,
HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS
3. The authority for part 1210 continues to read:
Authority: 44 U.S.C. 2104(a); 44 U.S.C. 2501-2506.
Sec. 1210.26 [Amended]
4. Section 1210.26 is amended as set forth in amendatory
instruction 2 at the end of the common preamble.
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DEPARTMENT OF VETERANS AFFAIRS
38 CFR Part 43
RIN 2900-AJ00
FOR FURTHER INFORMATION CONTACT: Nancy Tackett, Office of Assistant
Secretary for Policy and Planning (008), Department of Veterans
Affairs, 810 Vermont Avenue, NW., Washington, DC 20420, (202) 273-5033.
List of Subjects
38 CFR Part 43
Accounting, Audit requirements, Grant programs, Indians,
Intergovernmental relations, Reporting and recordkeeping requirements.
Approved: August 20, 1997.
Hershel W. Gober,
Acting Secretary of Veterans Affairs.
Part 43 of title 38 of the Code of Federal Regulations is amended
as follows:
PART 43--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 43 continues to read as follows:
Authority: 38 U.S.C. 501, 1712.
Sec. 43.26 [Amended]
2. Section 43.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
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ENVIRONMENTAL PROTECTION AGENCY
40 CFR Parts 30 and 31
[FRL-5881-5]
RIN 2030-AA54
FOR FURTHER INFORMATION CONTACT: Peggy Louise Anthony, Grant Policy
Specialist, Office of Grants and Debarment, U.S. Environmental
Protection Agency, Washington, D.C. 20460, (202) 564-5364.
List of Subjects
40 CFR Part 30
Accounting, Audit requirements, Grant programs--environment,
protection of public health, pollution control, Reporting and
recordkeeping requirements.
[[Page 45944]]
40 CFR Part 31
Accounting, Audit requirements, Grant programs--environment,
protection of public health, pollution control, Reporting and
recordkeeping requirements.
Dated: August 19, 1997.
Carol M. Browner,
Administrator, U.S. Environmental Protection Agency.
Parts 30 and 31 of title 40 of the Code of Federal Regulations are
amended as follows:
PART 31--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 31 continues to read as follows:
Authority: 33 U.S.C. 1251 et seq.; 42 U.S.C. 7401 et seq.; 42
U.S.C. 6901 et seq.; 42 U.S.C. 300f et seq.; 7 U.S.C. 136 et seq.;
15 U.S.C. 2601 et seq.; 42 U.S.C. 9601 et seq.; 20 U.S.C. 4011 et
seq.; 33 U.S.C. 1401 et seq.
Sec. 31.26 [Amended]
2. Section 31.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
PART 30--GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER
EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS
3. The authority for part 30 continues to read as follows:
Authority: 7 U.S.C. 135 et seq.; 15 U.S.C. 2601 et seq.; 33
U.S.C. 1251 et seq.; 42 U.S.C. 241, 242b, 243, 246, 300f, 300j-1,
300j-2, 300j-3; 42 U.S.C. 1857 et seq.; 42 U.S.C. 7401 et seq.; 42
U.S.C. 6901 et seq.; 42 U.S.C. 9601 et seq.
Sec. 30.26 [Amended]
4. Section 30.26 is amended as set forth in amendatory instruction
2 at the end of the common preamble.
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GENERAL SERVICES ADMINISTRATION
41 CFR Parts 105-71 and 105-72
RIN 3090-AG59
FOR FURTHER INFORMATION CONTACT: Susan Dobrow, Public Buildings
Service, General Services Administration, Washington, DC 20405, (202)
501-1542.
List of Subjects
41 CFR 105-71
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping requirements.
41 CFR 105-72
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping requirements.
Paul Chistolini,
Deputy Commissioner, Public Buildings Service.
Parts 105-71 and 105-72 of title 41 of the Code of Federal
Regulations are amended as follows:
PART 105-71--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 105-71 continues to read as follows:
Authority: Sec. 205(c), 63 Stat. 390 (40 U.S.C. 486(c)).
Sec. 105-71.126 [____.26] [Amended]
2. Section 105-71.126 [____.26] is amended as set forth in
amendatory instruction 1 at the end of the common preamble.
PART 105-72--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND
OTHER NON-PROFIT ORGANIZATIONS
3. The authority for part 105-72 continues to read as follows:
Authority: Sec. 205(c), 63 Stat. 390 (40 U.S.C. 486(c)).
Sec. 105-72.306 [____.26] [Amended]
4. Section 105-72.306 [____.26] is amended as set forth in
amendatory instruction 2 at the end of the common preamble.
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DEPARTMENT OF THE INTERIOR
Office of the Secretary
43 CFR Part 12
RIN 1090-AA62
FOR FURTHER INFORMATION CONTACT: Debra E. Sonderman, (Director,
Procurement and Property Management Systems), (202) 208-3336.
ADDITIONAL SUPPLEMENTARY INFORMATION: Although the Department is
joining in the publication of this common rule, several other changes
in addition to those which will amend regulations implementing the
grants management common rule, ``Uniform Administrative Requirements
for Grants and Cooperative Agreements to State and Local Governments,''
and Office of Management and Budget (OMB) Circular A-110, ``Uniform
Administrative Requirements for Grants and Agreements with Institutions
of Higher Education, Hospitals, and Other Non-Profit Organizations,''
are required to be made to 43 CFR Part 12. Specifically, several
references to the previous version of OMB Circular A-133 have to be
revised to reflect the new title, the references to the previous OMB
Circular A-128 have to be deleted, and other changes have to be made to
reflect changes in Part 12 since the original publication of Subpart A.
In addition, the Department's implementation of OMB Circular A-128 at
Subpart B must be removed now that the Circular has been rescinded.
List of Subjects 43 CFR Part 12
Accounting, Administrative practice and procedure, Audit
requirements, Cooperative agreements, Grant programs, Grants
administration, Reporting and recordkeeping requirements.
Dated: August 18, 1997.
Robert T. Lamb,
Acting Assistant Secretary-Policy, Management and Budget.
Part 12 of title 43 of the Code of Federal Regulations is amended
as follows:
PART 12--ADMINISTRATIVE AND AUDIT REQUIREMENTS AND COST PRINCIPLES
FOR ASSISTANCE PROGRAMS
1. The authority for part 12 is revised to read as follows:
Authority: 5 U.S.C. 301; 31 U.S.C. 6101 note, 7501; 41 U.S.C.
252a, 701 et seq; sec. 501, Pub. L. 104-206, 110 Stat. 2984; sec.
307, Pub. L. 104-208, 110 Stat. 3009; E.O. 12549, 3 CFR, 1986 Comp.,
p. 189; E.O. 12674, 3 CFR, 1989 Comp., 215; E.O. 12689, 3 CFR, 1989
Comp., p. 235; E.O. 12731, 3 CFR, 1990 Comp., p. 306; OMB Circular
A-102; OMB Circular A-110; and OMB Circular A-133.
Subpart A--Administrative and Audit Requirements and Cost
Principles for Assistance Programs
2. Section 12.2 is amended by revising paragraphs (a) and (b) to
read as follows:
Sec. 12.2 Policy.
(a) All financial assistance awards and subawards, in the form of
grants and cooperative agreements, in accordance with paragraph (b) of
this section, are subject to subparts C, D, E, and F of this part, OMB
Circulars A-102, ``Grants and Cooperative Agreements with State and
Local Governments,'' A-110, ``Grants and Other Agreements with
Institutions of Higher Education, Hospitals, and Other Non-Profit
Organizations,'' A-87,
[[Page 45945]]
``Cost Principles for State and Local Governments,'' A-21, ``Cost
Principles for Educational Institutions,'' A-122, ``Cost Principles for
Non-Profit Organizations,'' and A-133, ``Audits of States, Local
Governments, and Non-Profit Organizations.''
(b)(1) Governmental recipients and subrecipients are subject to
subparts C, D, and E of this part, Circulars A-87 and A-133.
(2) Institutions of higher education which are recipients or
subrecipients are subject to subparts D, E, and F of this part,
Circulars A-110, A-21, and A-133.
(3) Non-profit organizations which are recipients or subrecipients
are subject to subparts D, E, and F of this part, Circulars A-110, A-
122, and A-133.
* * * * *
Subpart B--[Removed and reserved]
3. Subpart B (Secs. 12.11 through 12.31 and appendix to subpart) is
removed and reserved.
Subpart C--Uniform Administrative Requirements for Grants and
Cooperative Agreements to State and Local Governments
Sec. 12.66 [____.26] [Amended]
4. Section 12.66 [____.26] is amended as set forth in amendatory
instruction 1 at the end of the common preamble.
Subpart F--Uniform Administrative Requirements for Grants and
Agreements With Institutions of Higher Education, Hospitals, and
Other Non-Profit Organizations
Sec. 12.926 [____.26] [Amended]
5. The text of Sec. 12.926 [____.26] is revised to read as set
forth following amendatory instruction 2 at the end of the common
preamble.
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FEDERAL EMERGENCY MANAGEMENT AGENCY
44 CFR Part 13
RIN 3067-AC70
FOR FURTHER INFORMATION CONTACT:
Charles F. McNulty, Federal Emergency Management Agency, 500 C Street
SW., Washington, DC 20472, 202-646-3422.
List of Subjects in 44 CFR Part 13
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping requirements.
James L. Witt,
Director.
Part 13 of title 44 of the code of Federal Regulations is amended
as follows:
PART 13--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority citation for Part 13 is amended to read as
follows:
Authority: Reorganization Plan No. 3 of 1978; 43 FR 41943, 3
CFR, 1978 Comp., p. 329; E.O. 12148, 44 FR 43239, 3 CFR, 1979 Comp.,
p. 412.
Sec. 13.26 [Amended]
2. Section 13.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
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DEPARTMENT OF HEALTH AND HUMAN SERVICES
45 CFR Parts 74 and 92
RIN 0991-AA92
FOR FURTHER INFORMATION CONTACT:
Charles Gale, Director, Office of Grants Management, 202-690-6377; for
the hearing impaired only: TDD 202-690-6415.
ADDITIONAL SUPPLEMENTARY INFORMATION: In order to maintain the
Department's rules for audits of commercial organizations which receive
HHS awards (currently at 45 CFR 74.26(a)(2) and (3)) we are adding that
text to the common rule amendment at 45 CFR 74.26(d). Commercial
organizations are not covered by OMB Circular A-133.
We are removing part 74's discussion of hospitals which are not
affiliated with an institution of higher education (currently at 45 CFR
74.26(b)(1) and (2)) because those hospitals are now covered by
Circular A-133. We are also removing the instructions for submission of
audit reports (currently at 45 CFR 74.26(d)) because that topic is
covered by the new Circular. Additionally, we have added a
parenthetical in 45 CFR 74.26(d)(1) that makes clear that for-profit
hospitals are included in the scope of that section.
List of Subjects
45 CFR Part 74
Accounting, Administrative practice and procedures, Audit
requirements, Grants administration, Grant programs, Reporting and
recordkeeping requirements.
45 CFR Part 92
Accounting, Administrative practice and procedures, Audit
requirements, Grants administration, Grant programs, Reporting and
recordkeeping requirements.
(Catalog of Federal Domestic Assistance does not apply.)
Dated: August 18, 1997.
Donna E. Shalala,
Secretary.
Parts 92 and 74 of title 45 of the Code of Federal Regulations are
amended as follows:
PART 92--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 92 continues to read as follows:
Authority: 5 U.S.C. 301.
Sec. 92.26 [Amended]
2. Section 92.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
PART 74--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR AWARDS AND
SUBAWARDS TO INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER
NONPROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS; AND CERTAIN
GRANTS AND AGREEMENTS WITH STATES, LOCAL GOVERNMENTS AND INDIAN
TRIBAL GOVERNMENTS
1. The authority for part 74 continues to read as follows:
Authority: 5 U.S.C. 301; OMB Circular A-110 (58 FR 62992,
November 29, 1993).
2. Section 74.26 is amended as set forth in amendatory instruction
2 at the end of the common preamble.
3. Section 74.26(d) is revised to read as follows:
Sec. 74.26 Non-Federal audits.
* * * * *
(d)(1) Recipients and subrecipients that are commercial
organizations (including for-profit hospitals) have two options
regarding audits:
(i) A financial related audit (as defined in the Government
Auditing Standards, GPO Stock #020-000-00-265-4) of a particular award
in accordance with Government Auditing Standards, in those cases where
the recipient receives awards under only one HHS program; or, if awards
are received under multiple HHS programs, a financial related audit of
all HHS awards in accordance with Government Auditing Standards; or
(ii) An audit that meets the requirements contained in OMB Circular
A-133.
(2) Commercial organizations that receive annual HHS awards
totaling less than OMB Circular A-133's audit requirement threshold are
exempt from requirements for a non-Federal audit for
[[Page 45946]]
that year, but records must be available for review by appropriate
officials of Federal agencies.
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NATIONAL SCIENCE FOUNDATION
45 CFR Part 602
RIN 3145-AA35
FOR FURTHER INFORMATION CONTACT: Jean Feldman, Head, Policy Office,
Division of Contracts, Policy & Oversight, 703-306-1243, e-mail
jfeldman@nsf.gov.
List of Subjects
45 CFR Part 602
Accounting, Audit requirements, Contract programs, Grant programs,
Reporting and recordkeeping requirements.
Joseph L. Kull,
Chief Financial Officer.
Part 602 of title 42 of the Code of Federal Regulations is amended
as follows:
PART 602--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 602 continues to read as follows:
Authority: 42 U.S.C. 1870(a).
Sec. 602.26 [Amended]
2. Section 602.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
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NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES
National Endowment for the Arts
45 CFR Part 1157
RIN 3135-AA14
FOR FURTHER INFORMATION CONTACT: Ms. Donna M. DiRicco, Grants and
Contracts Officer, National Endowment for the Arts, (202) 682-5403.
List of Subjects in 45 CFR Part 1157
Accounting, Audit requirements, Contract programs, Grant programs,
Reporting and recordkeeping requirements.
Laurence M. Baden,
Director of Administration.
Part 1157 of title 45 of the Code of Federal Regulations is amended
as follows:
PART 1157--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 1157 continues to read as follows:
Authority: 20 U.S.C. 959.
Sec. 1157.26 [Amended]
2. Section 1157.26 is amended as set forth in amendatory
instruction 1 at the end of the common preamble.
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NATIONAL ENDOWMENT FOR THE HUMANITIES
45 CFR Part 1174
RIN 3136-AA23
FOR FURTHER INFORMATION CONTACT:
David J. Wallace, Director, Grants Office, National Endowment for the
Humanities, (202) 606-8494.
List of Subjects
45 CFR Part 1174
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping requirements.
Sheldon Hackney,
Chairman.
Part 1174 of title 45 of the Code of Federal Regulations is amended
as follows:
PART 1174--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 1174 continues to read as follows:
Authority: 20 U.S.C. 959(a)(1).
Sec. 1174.26 [Amended]
2. Section 1174.26 is amended as set forth in amendatory
instruction 1 at the end of the common preamble.
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INSTITUTE OF MUSEUM AND LIBRARY SERVICES
45 CFR Part 1183
RIN 3137-AA09
FOR FURTHER INFORMATION CONTACT: Mary Estelle Kennelly, Acting Program
Director, Office of Museum Services, Institute of Museum and Library
Services, Washington, DC 20560, 202/606-8547.
List of Subjects
45 CFR Part 1183
Accounting, Audit requirements, Grant programs, Reporting and
recordkeeping requirements.
Diane B. Frankel,
Director, IMLS.
Part 1183 of title 45 of the Code of Federal Regulations is amended
as follows:
PART 1183--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 1183 continues to read as follows:
Authority: 20 U.S.C. 961.
Sec. 1183.26 [Amended]
2. Section 1183.26 is amended as set forth in amendatory
instruction 1 at the end of the common preamble.
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CORPORATION FOR NATIONAL AND COMMUNITY SERVICE
45 CFR Parts 2541 and 2543
RIN 3045-AA14
FOR FURTHER INFORMATION CONTACT: Organizations receiving assistance
under the National and Community Service Act should contact Michael
Kenefick at (202) 606-5000, ext. 101. Organizations receiving
assistance under the Domestic Volunteer Service Act should contact
Larry Floyd at (214) 767-5461.
List of Subjects
45 CFR Part 2541
Accounting, Audit requirements, Grant programs, Indians,
Intergovernmental relations, Reporting and recordkeeping requirements.
45 CFR Part 2543
Accounting, Administrative practice and procedures, Audit
requirements, Grant programs--health, Grant programs--social, Grants
administration, Reporting and recordkeeping requirements.
John Gomperts,
Acting Chief Operating Officer.
Parts 2541 and 2543 of title 45 of the Code of Federal Regulations
are amended as follows:
[[Page 45947]]
PART 2541--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 2541 continues to read as follows:
Authority: 42 U.S.C. 4950 et seq. and 12501 et seq.
Sec. 2541.260 [____.26] [Amended]
2. Section 2541.260 [____.26] is amended as set forth in amendatory
instruction 1 at the end of the common preamble.
PART 2543--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND
OTHER NON-PROFIT ORGANIZATIONS
3. The authority for part 2543 continues to read as follows:
Authority: 42 U.S.C. 12501 et seq.
Sec. 2543.26 [Amended]
4. Section 2543.26 is amended as set forth in amendatory
instruction 2 at the end of the common preamble.
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DEPARTMENT OF TRANSPORTATION
Office of the Secretary
49 CFR Parts 18 and 19
RIN 2105-AC66
FOR FURTHER INFORMATION CONTACT: Robert G. Taylor, U.S. Department of
Transportation, Office of Acquisition and Grant Management, M-62, 400
Seventh Street, S.W., Room 9401, Washington, DC 20590, (202) 366-4289.
ADDITIONAL SUPPLEMENTAL INFORMATION: Additional Departmental clarifying
audit requirements contained in 49 CFR part 18.26 (d) and (e) are no
longer required, and are being deleted as part of this rulemaking.
These paragraphs make references to audit requirements that have been
superseded by OMB Circular A-133.
List of Subjects
49 CFR Part 18
Accounting, Audit requirements, Contract programs, Grant programs,
Intergovernmental relations, Reporting and recordkeeping requirements.
52 CFR Part 19
Accounting, Administrative practices and procedures, Audit
requirements, Grant programs, Reporting and recordkeeping requirements.
Rodney E. Slater,
Secretary of Transportation.
Parts 18 and 19 of title 49 of the Code of Federal Regulations are
amended as follows:
PART 18--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND
COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS
1. The authority for part 18 continues to read as follows:
Authority: 49 U.S.C. 322(a).
Sec. 18.26 [Amended]
2. Section 18.26 is amended as set forth in amendatory instruction
1 at the end of the common preamble.
3. Section 18.26 is further amended by removing paragraphs (d) and
(e).
PART 19--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS
WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT
ORGANIZATIONS
4. The authority for part 19 continues to read as follows:
Authority: 49 U.S.C. 322(a).
Sec. 19.26 [Amended]
5. Section 19.26 is amended as set forth in amendatory instruction
2 at the end of the common preamble.
[FR Doc. 97-22829 Filed 8-28-97; 8:45 am]
BILLING CODES 3410-KS-M; 6450-01-M; 7510-01-M; 3180-02-M; 4710-05-M;
6116-01-M; 8230-01-M; 4410-18-M; 4510-23-M; 6372-01-M; 5000-04-M; 4000-
01-M; 7515-01-M; 8320-01-M; 6560-50-M; 6820-23-M; 4310-RF-M; 6718-01-M;
4150-04-M; 7555-01-M; 7537-01-M; 7536-01-M; 5900-04-M; 6050-28-M