[Federal Register Volume 63, Number 153 (Monday, August 10, 1998)]
[Notices]
[Page 42645]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-21369]
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OFFICE OF MANAGEMENT AND BUDGET
RIN 0348-AB44
OMB Circular A-110, Uniform Administrative Requirements for
Grants and Agreements With Institutions of Higher Education, Hospitals,
and Other Non-Profit Organizations
AGENCY: Office of Management and Budget, Executive Office of the
President.
ACTION: Final revision.
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SUMMARY: The Office of Management and Budget (OMB) is adopting final
conforming amendments to Circular A-110, ``Uniform Administrative
Requirements for Grants and Agreements with Institutions of Higher
Education, Hospitals, and Other Non-Profit Organizations.''
DATES: Effective September 9, 1998.
FOR FURTHER INFORMATION CONTACT: F. James Charney, Policy Analyst,
Office of Management and Budget, at (202) 395-3993. The revised
Circular is available on the OMB Home Page at http://
www.whitehouse.gov/WH/EOP/omb, as well as from the EOP Publications
Office at (202) 395-7332.
SUPPLEMENTARY INFORMATION: On August 29, 1997 (62 FR 45933), the Office
of Management and Budget (OMB) issued interim final conforming
amendments to Circular A-110 to update references to reflect the
enactment of the Single Audit Act Amendments of 1996 (Public Law 104-
156, 110 Stat. 1396), the rescission of Circular A-128, ``Audits of
State and Local Governments'' (Circular A-128 was consolidated into
Circular A-133), and revisions to OMB Circular A-133 (62 FR 35278, June
30, 1997). Only one comment was received in response to the interim
final conforming amendments; the commenter stated its general agreement
with the substance of the revisions.
Accordingly, OMB is adopting in final form, without change, the
interim final conforming amendments to Circular A-110 which were
published at 62 FR 45933 on August 29, 1997.
Issued in Washington, D.C., July 31, 1998.
Jacob J. Lew,
Acting Director.
OMB hereby amends paragraphs (a), (b) and (c) of Section
________.26 of OMB Circular A-110 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.
[FR Doc. 98-21369 Filed 8-7-98; 8:45 am]
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