Audits of states, local governments, and nonprofit organizations. Proposed revisions to omb circular a3 office of management and budget. Federal register guidance for grants and agreements. The guidance was drawn from omb circulars a21, a87, a110, and a122.
Proposed revision of omb circular a21 september 10, 1997 final revision of omb circulars a21, a87, a102, a110 and a122 and interim final revision of omb circular a110 august 29, 1997 notice and request for comments on a draft report to congress on the costs and benefits of federal regulations july 22, 1997. We commend omb and its staff for their efforts to improve the usefulness of single audits. Omb issued revisions to circular a3 62 fr 35278 to implement the 1996. In 1990 omb circular a3 was issued where the single audit act was. Mar 08, 20 in february 20, as part of its grants improvement initiative, the federal office of management and budget omb issued for comment its longawaited major revisions to circular a3, audits of states, local governments, and nonprofit organizations. Ensure that audit satisfies single audit act, as amended, and omb circular.
Omb circular a3 20 compliance supplement part 1 background, purpose, and applicability part 2 matrix of compliance requirements part 3 compliance requirements part 4 agency program requirements part 5 clusters of programs part 6 internal control. Office of management and budget omb issued proposed revisions to circular a3 audits of states, local governments and nonprofit organizations. Pursuant to an office of management and budget omb request, gao commented on proposed changes to omb circular a. Final guidance has been issued that, upon implementation, will supersede requirements from omb circulars a21, a87, a110, and a122 which have been placed in 2 c. Accordingly, omb encourages interested parties to provide comment at this time so that any concerns may be addressed in omb s development of the final revision to the circular, to be published after the close of the comment period. Future reform efforts may eventually seek to incorporate the cost principles for hospitals in department of health. This section is issued, as revised, pursuant to the authority granted to the director of. The 20 omb compliance supplement and proposed single audit. The proposed revision was issued for public comment on november 19, 2002. On june 30, 1997, omb issued revisions to omb circular a3 62 fr 35278 to. A single copy of the provisional circular a3 compliance supplement may be obtained from eop publications, office of administration, 2200 neob, washington, dc 20503 telephone 202 3957332. A searchable copy of the cfda and a pdf version are available through the.
Cost principles for educational institutions, establishes principles for determining costs applicable to federal grants, contracts, and other. Proposed revisions to omb circular a21 cost principles for educational institutions agency. A3 revised to show changes published in the federal register june 27, 2003 audits of states, local governments, and nonprofit organizations to the heads of executive departments and establishments. Restriction on auditor preparing indirect cost proposals. Gao commented on the proposed revision to office of management and budget omb circular a regarding the management of information resources in the federal government. Once the comment period expires, omb will consider the comments received and begin preparing specific revisions to various existing requirements including circular a3, the cost principles, and more. Federal register omb circular a3 information collection. All dwd grantees are required to submit a copy of their auditors report to dwds oversight division within the earlier of thirty 30 days after the receipt of the auditors report, or nine. Welcome revisions to omb circular a3 baker newman noyes. Proposed revisions to omb circular a3 the white house. These start printed page 69347 collection efforts are required by the single audit act amendments of 1996 31 u. It has also updated for program changes and technical corrections. Develop and submit cost allocation plans and indirect rate cost proposals in. Federal register audits of states, local governments, and.
Gao commented on the proposed revision to the office of management and budget omb circular a3. Proposed revisions to omb circular a21 cost principles for. Omb circular a4, regulatory analysis 09172003 html or pdf 48 pages, 435 kb. It was created following amendments in 1996 to the single audit act based on numerous. Proposed revisions to omb circular a21 cost principles. Proposers are requested to indicate the fees associated with an a3 audit separately on the attached bid form. Proposed revision to omb circular a1 8 pages, 301 kb omb circular a3, audits of states, local governments and nonprofit organizations includes revisions published in the federal register 06272003 and 06262007 34 pages, 173 kb july 2016 compliance supplement. Audits of states, local governments, and nonprofit. Regulatory analysis this circular provides the office of management and budgets omb s guidance to. A76, performance of commercial activities 111902 6 pages, 106 kb.
Circular a4 september 17, 2003 to the heads of executive agencies and establishments subject. Omb proposes major changes to circular a3 and other grants. Circular a3s information collection requirements apply to approximately 30,000 states, local governments, and non. Feb 01, 2018 finally, omb has a pdf version of the advance notice on its website. Preamble to the proposed revision to omb circular no. Bpm for nonprofit the nonprofit industry group is one of bpms most established practice groups, and it consists of over 60 professionals who provide a comprehensive understanding of the functions needed to operate a nonprofit organization. On june 30, 1997, omb issued revisions to circular a3 62 fr 35278 to implement the 1996 amendments, extend omb circular a3s coverage to states, local governments, and indian tribal governments, and rescind omb circular a128. The proposed revisions are limited in scope to support implementation of the presidents management agenda, resultsoriented.
This report contains gaos assessment of the office of management and budgets omb efforts to revise omb circular a76, which prescribes policies and procedures agencies must use when considering the transfer of commercial activities between the public and private sectors. Omb circular a3 supplement 20 part 1 obama white house. Cost principles, audit, and administrative requirements for federal awards. Governmentwide grants management requirements the white house. The provisional circular a3 compliance supplement is also available from the omb home page. A searchable copy of the cfda and a pdf version are available through the internet on. Feb 12, 20 omb proposes major changes to circular a3 and other grants management requirements. The office of management and budget is proposing to revise sections of title 2 of the code of federal regulations cfr subtitle aomb guidance for grants and agreements. A searchable copy of the cfda and a pdf version are available. This notice proposes to revise office of management and budget omb circular a3. Omb releases proposed uniform guidance changes bpm. Letters came from state governments including state auditors, the american institute of certified public accountants, certified public accountants cpas, and federal agencies. Budget omb in the compliance supplement or as designated by a state for.
Omb proposes broad revisions to a3 audit requirements. Omb recognizes that this proposed revision required by p. Pursuant to the december 5, 2007, federal register notice, omb received 44 comments from 7 commenters relating to the proposed revision to the information collection. Notice of availability of the 2015 omb circular a3 compliance. Ten takeaways from ombs proposed guidance on revisions to. The omb a3 compliance supplement is a large and extensive united states federal. Interested parties may wish to refer to the march 17, 1995, and april 30, 1996, federal register 61 fr 194 for a more detailed discussion of the changes made during the recent revisions to circular a3. Omb circular a3, audits of states, local governments, and nonprofit organizations 06241997 includes revisions published in federal register 06272003 html or pdf 33 pages, 127 kb march 2007 compliance supplement. The letter from the local government asked if the proposal had any relationship to the recent revision of omb circular a3, audits of states, local governments, and nonprofit organizations, on june 24, 1997 62 fr 35278. Overall, we believe the proposed revisions to circular a3 are generally consistent with the recommendations in our 1994 report on the single audit process.