DINAP BULLETIN 90-11
Dissemination of office of Management and Budget (OMB) Circulars and Department of Labor (DOL) Regulations
To distribute 1) recently issued OMB Circular A-133 - Audits of Institutions, of Higher Education and Other Nonprofit Institutions, and 2) distribute other OMB Circulars and DOL administrative regulations pertaining to Federal grants and cooperative agree
Background. On March 8, l990, OMB Circular A-133 - Audits of Institutions of Higher Education and Other Nonprofit Institution was published. That Circular supersedes auditing requirements set forth in OMB Circular A-110, Attachment F, subparagraph 2h. Circular A-133 establishes audit requirements for nonprofit institutions for fiscal years beginning on or after January 1, 1990. The Employment and Training Administration (ETA) is also aware that many grantees lack a complete set of OMB Circulars and DOL regulations pertaining to the administration of Federal grants. ETA is, therefore, providing a complete set of circulars/ regulations to ETA grantees. It is recognized that not all of the attached circulars/regulations apply in all cases, but are provided for information purposes. Scope. The following circulars-and DOL regulations are included in the attachment: a. OMB Circular A-21- Cost Principles for Institutions of Higher Education, dated February 26, 1978 b. OMB Circular A-87- Cost Principles for State and Local Governments, dated January 28, 1981 c. DOL Regulations at 29 CFR Part 97 - Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments (Implementation of OMB Circular A-102), dated March 11, 1988) d. OMB Circular A-110 - Uniform Administrative Requirements for Grants and Cooperative Agreements with Institutions of Higher Education and Other Nonprofit Organizations, dated November 3, 1976 e. Revision to OMB Circular A-110 - Interest-Bearing Accounts, dated February 10, 1987 f. OMB Circular A-122 - Cost Principles for Nonprofit organizations, dated July 8, 1980 g. Revision to OMB Circular A-122 - Cost Principles for Nonprofit Organizations; "Lobbying" dated April 27, 1984 h. DOL Regulations at 29 CFR Part 96 - Audit Requirements for Grants, Contracts and Other Agreements (Implementation of OMB Circular A-128), dated April 12,1985 i. DOL Regulations at 29 CFR Part 98 - Government-wide Debarment and Suspension (Nonprocurement), dated May 26, 1988 and (Interim) Government-wide Requirements for Drug-Free Workplace (Grants), dated January 31, 1989 j. DOL Regulations at 29 CFR Part 98 - Government-wide Requirements for Drug-Free Workplace (Grants), dated February 26, 1990 k. DOL Regulations at 29 CFR Part 93 - New Restrictions on Lobbying; Interim Final Rule, dated February 26, 1990 l. Federal Register Notice - Government-wide Guidance for New Restrictions on Lobbying; Notice, dated June 15, 1990 m. OMB Circular A-133 - Audits of Institutions of Higher Education and Other Nonprofit Institutions, dated March 8, 1990 Inquiries. Direct all inquiries to your Federal Representative.
All Native American JTPA Grantees
PAUL A. MAYRAND HERBERT FELLMAN Director Chief Division of Indian and Office of Special Targeted Native American Programs Programs