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Directive:

DINAP BULLETIN 90-11


Status: Cancelled

Subject:
Dissemination of office of Management and Budget (OMB) Circulars and Department of Labor (DOL) Regulations

Purpose:
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

To

All Native American JTPA Grantees

From

PAUL A. MAYRAND HERBERT FELLMAN Director Chief Division of Indian and Office of Special Targeted Native American Programs Programs

Date

September 10, 1990

Expiration Date
None.
Rescissions:    None.
Text :
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.

Attachments :
EXECUTIVE OFFICE OF THE PRESIDENT OFFICE OF MANAGEMENT AND BUDGET. CIRCULAR NO. A-21 Revised TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS SUBJECT: Cost principles for educational institutions Purpose. This Circular establishes Principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. The principles deal with the subject of cost determination, and make no attempt to identify the circumstances or dictate the extent of agency and institutional participation in the financing of a Particular Project. The Principles are designed to provide that the Federal Government bear its fair share of total costs, determined in accordance with generally accepted accounting principles, except where restricted or prohibited by law. Agencies are not expected to place additional restrictions on individual items of cost. Provision for profit or other increment above cost is outside the scope of this Circular. Supersession. The Circular supersedes Federal Management Circular 73-8, dated December 19, 1973. FMC 73-8 is revised and reissued under its original designation of OMB Circular No. A-21. Applicability. a. All Federal agencies that sponsor research and development, training, and other work at educational institutions shall apply the provisions of this Circular in determining the costs incurred for such work. The principles shall also be used as a guide in the pricing of fixed price or lump sum agreements. b. In addition, Federally Funded Research and Development Centers associated with educational institutions shall be required to comply with the Cost Accounting Standards, rules and regulations issued by the Cost Accounting Standards Board, and set forth in 4 CFR Ch. III; provided that they are subject thereto under defense related contracts. Responsibilities. The successful application of cost accounting principles requires development of mutual understanding between representatives of educational institutions and of the Federal Government as to their scale, implementation, and interpretation. Attachment. The principles and related policy guides are set forth in the Attachment, "Principles for determining costs applicable to grants, contracts, and other agreements with educational institutions." Effective date. The provisions of this Circular shall be effective October 1, 1979. The provisions shall be implemented by institutions as of the start of their first fiscal year beginning after that date. Earlier implementation, or a delay in implementation of individual provisions, is permitted by mutual agreement between an institution and the cognizant Federal agency. Inquiries. Further information concerning this Circular may be obtained by contacting the Financial Management Branch, Budget Review Division, Office of Management and Budget, Washington, D.C. 20503, telephone (202) 395-6823. James T. McIntyre, Jr. Director



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