[Federal Register Volume 61, Number 189 (Friday, September 27, 1996)]
[Rules and Regulations]
[Pages 50712-50713]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-24725]
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DEPARTMENT OF EDUCATION
34 CFR Parts 74 and 80
Education Department's General Administrative Regulations; Cost
Principles for Educational Institutions and Audits of Institutions of
Higher Education and Other Non-Profit Institutions
AGENCY: Department of Education.
ACTION: Applicability of revised OMB circulars.
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SUMMARY: The Secretary announces the applicability of revised Office of
Management and Budget (OMB) Circular A-21, ``Cost Principles for
Educational Institutions,'' as revised by OMB in the Federal Register
of May 8, 1996 (61 FR 20880) and Circular A-133, ``Audits of
Institutions of Higher Education and Other Non-Profit Institutions,''
revised by OMB in the Federal Register of April 30, 1996 (61 FR 19134).
DATES: The revised circulars are applicable for new and continuation
grants and subgrants awarded on or after October 1, 1996.
FOR FURTHER INFORMATION CONTACT: Kevin Taylor, U.S. Department of
Education, 600 Independence Avenue, SW., room 3636, ROB-3, Washington
[[Page 50713]]
DC 20202-4248. Telephone: (202) 708-8558. 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.
SUPPLEMENTARY INFORMATION: On July 6, 1994 (59 FR 34722), the Secretary
published a revision to Part 74-- Administration of Grants and
Agreements with Institutions of Higher Education, Hospitals, and Other
Nonprofit Organizations. Also, on March 11, 1988 (53 FR 8071), the
Secretary published a new Part 80-- Uniform Administrative Requirements
for Grants and Cooperative Agreements to State and Local Governments.
These documents established OMB Circular A-21 as the cost principles
used by the Department of Education for educational institutions (34
CFR 74.27, 80.22).
After publishing proposed revisions on February 6, 1995 (60 FR
7104), OMB published amendments to Circular A-21 on May 8, 1996 (61 FR
20880). This notice adopts for 34 CFR Parts 74 and 80 the changes made
by OMB on that date. The changes adopted in this announcement bind all
recipients of Department grants and cooperative agreements to the
requirements of Circular A-21 as amended through May 8, 1996. These
cost principles apply to educational institutions, except to the extent
program regulations or the Department's administrative regulations
require a different outcome.
OMB Circular A-21 was originally published in the Federal Register
on March 6, 1979 (44 FR 12368). It has been amended several times prior
to the amendment made on May 8, 1996, as follows: on August 3, 1982 (47
FR 33658), on June 9, 1986 (51 FR 20908), on December 2, 1986 (51 FR
43487), on October 3, 1991 (56 FR 50224), and on July 26, 1993 (58 FR
39996).
On January 16, 1991, the Secretary published amendments to 34 CFR
Parts 74 and 80 to adopt OMB Circular A-133, ``Audits of Institutions
of Higher Education and Other Nonprofit Organizations,'' as published
in the Federal Register on March 16, 1990 (55 FR 10019). After
publishing proposed revisions on March 17, 1995 (60 FR 14594), OMB
published in the Federal Register on April 30, 1996 (61 FR 19134), a
revised Circular A-133. OMB Circular A-133 establishes a uniform system
of auditing for institutions of higher education and other non-profit
organizations. There have been no major revisions to this Circular
until now. The Circular, as amended April 30, 1996, is adopted by the
Department. OMB Circular A-133 is cited in Sections 74.26 and 80.26 of
the Education Department General Administrative Regulations.
Both circulars are available by calling OMB's Publication Office at
(202) 395-7332, or they can be obtained in electronic form on the OMB
Home Page at (http://www.whitehouse.gov).
Waiver of Notice and Comment
It is the practice of the Secretary to offer interested parties the
opportunity to comment on proposed actions in accordance with the
Administrative Procedure Act (5 U.S.C. 553). However, since OMB
previously provided the public an opportunity for comment on the
revision of Circulars A-21 and A-133, the Secretary finds that
soliciting further public comment with respect to adopting the revised
circulars is unnecessary and contrary to the public interest under 5
U.S.C. 553(b)(B). For the same reasons, the Secretary waives delayed
effective date under 5 U.S.C. 553(d).
(Catalog of Federal Domestic Assistance Number does not apply.)
Mitchell L. Laine,
Acting Chief Financial Officer.
[FR Doc. 96-24725 Filed 9-26-96; 8:45 am]
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