96-19779. Requirements for Audits of Institutions of Higher Education and Other Non-Profit Institutions; Clarification of Policy  

  • [Federal Register Volume 61, Number 151 (Monday, August 5, 1996)]
    [Rules and Regulations]
    [Page 40525]
    From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
    [FR Doc No: 96-19779]
    
    
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    DEPARTMENT OF THE INTERIOR
    
    Office of the Secretary
    
    43 CFR Part 12
    
    
    Requirements for Audits of Institutions of Higher Education and 
    Other Non-Profit Institutions; Clarification of Policy
    
    AGENCY: Office of the Secretary, Interior.
    
    ACTION: Clarification of applicability of policy.
    
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    SUMMARY: This document provides clarification of Departmental policy 
    concerning the applicability of the final version of the Office of 
    Management and Budget (OMB) Circular A-133, ``Audits of Institutions of 
    Higher Education and Other Non-Profit Institutions,'' published on 
    April 30, 1996 (61 FR 19134-19150). It is the intent of the Department 
    that this revised version of OMB Circular A-133 apply to awards made by 
    the Department and its bureaus and offices as applicable.
    
    EFFECTIVE DATE: The clarification of the applicability of the policy is 
    effective August 5, 1996.
    
    FOR FURTHER INFORMATION CONTACT: Debra E. Sonderman, (Director, 
    Procurement and Property Management Systems), (202) 208-3336.
    
    SUPPLEMENTARY INFORMATION: The Office of Management and Budget 
    published a revised version of Circular A-133 on April 30, 1996 (61 FR 
    19134-19150). Paragraph 6, Required Action, of the final revision of 
    the Circular requires that agencies making awards to non-profit 
    organizations, either directly or indirectly, shall adopt the language 
    in the Circular in codified regulations not later than November 30, 
    1996, unless different provisions are required by Federal statute or 
    are approved by OMB. The Department already has published permanent 
    regulations incorporating the Circular. See 43 CFR 12.2(b)(2) and 43 
    CFR 12.2(b)(3). 43 CFR 12.2(c) also makes any changes to the Circular 
    published in the Federal Register a part of the regulation.
        The Department adopted the Common Rule on ``Uniform Administrative 
    Requirements for Grants and Cooperative Agreements to State and Local 
    Governments'' at 43 CFR Part 12, Subpart C. In addition, promulgation 
    of the regulation, ``Uniform Administrative Requirements for Grants and 
    Agreements with Institutions of Higher Education, Hospitals, and other 
    Non-Profit Organizations,'' in subpart F, implements OMB Circular A-
    110.
        43 CFR 12.66(b)(1) requires that State or local governments 
    determine 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 audit requirements. 43 CFR 12.926 refers to the applicability 
    of OMB Circular A-133. Neither regulation identifies the specific 
    version of the Circular to which it is referring. Nevertheless, because 
    the Department's regulatory language at 43 CFR 12.2(c) indicates that 
    any changes published in the Federal Register apply, the Department 
    interprets our regulation to mean that the April 30, 1996, publication 
    of the revised OMB Circular A-133 applies, according to the conditions 
    stated in the Circular.
        Therefore, the Department is clarifying that the April 30, 1996, 
    version of the Circular is adopted without further promulgation of 
    regulations. Until OMB issues another version, any reference to OMB 
    Circular A-133 after the effective date for the Circular means the 
    April 30, 1996, version.
    
        Dated: July 23, 1996.
    Bonnie R. Cohen,
    Assistant Secretary--Policy, Management and Budget.
    [FR Doc. 96-19779 Filed 8-2-96; 8:45 am]
    BILLING CODE 4310-RF-M
    
    
    

Document Information

Effective Date:
8/5/1996
Published:
08/05/1996
Department:
Interior Department
Entry Type:
Rule
Action:
Clarification of applicability of policy.
Document Number:
96-19779
Dates:
The clarification of the applicability of the policy is effective August 5, 1996.
Pages:
40525-40525 (1 pages)
PDF File:
96-19779.pdf
CFR: (1)
43 CFR 12