TABLE OF CONTENTS

PART 1 - BACKGROUND, PURPOSE, AND APPLICABILITY

Background	1-1

Purpose and Applicability	1-3

Overview of this Supplement	1-5

Technical Information	1-8

How to Obtain Additional Guidance	1-9

PART 2 - MATRIX OF COMPLIANCE REQUIREMENTS	2-1

PART 3 - COMPLIANCE REQUIREMENTS

Introduction	3-1

A.	Activities Allowed or Unallowed	3-A

B.	Allowable Costs/Cost Principles	3-B

OMB Circular A-87	3-B-4

OMB Circular A-21	3-B-23

OMB Circular A-122	3-B-41

C.	Cash Management	3-C

D	Davis-Bacon Act	3-D

E.	Eligibility	3-E

F.	Equipment and Real Property Management	3-F

G.	Matching, Level of Effort, Earmarking	3-G

H.	Period of Availability of Federal Funds	3-H

I.	Procurement and Suspension and Debarment	3-I

J.	Program Income	3-J

K.	Real Property Acquisition and Relocation Assistance	3-K

L.	Reporting	3-L

M.	Subrecipient Monitoring	3-M

N.	Special Tests and Provisions	3-N

PART 4 - AGENCY PROGRAM REQUIREMENTS

Introduction	4-1

No.	Agency Name

02	U. S. Agency for International Development (USAID)

None - Foreign Food Aid Donation Program	4-02.001

10	United States Department of Agriculture (USDA)

None - Food for Progress Program	4-10.001

None - Section 416(b) Program	4-10.001

10.500 - Cooperative Extension Service	4-10.500

10.551 - Food Stamps	4-10.551

10.553 - School Breakfast Program (SBP)	4-10.553

10.555 - National School Lunch Program (NSLP)	4-10.553

10.556 - Special Milk Program for Children (SMP)	4-10.553

10.557 - Special Supplemental Nutrition Program for Women, Infants,
and Children (WIC)	4-10.557

10.558 - Child and Adult Care Food Program (CACFP)	4-10.558

10.559 - Summer Food Service Program for Children (SFSPC)	4-10.553

10.561 - State Administrative Matching Grants for
Food Stamp Program	4-10.551

10.566 - Nutrition Assistance for Puerto Rico	4-10.566

10.568 - Emergency Food Assistance Program
(Administrative Costs)	4-10.568

10.569 - Emergency Food Assistance Program (Food Commodities)	4-10.568

10.665 - Schools and Roads—Grants to States	4-10.665

10.666 - Schools and Roads—Grants to Counties	4-10.665

10.760 - Water and Waste Disposal Systems for Rural Communities	4-10.760

10.766 - Community Facilities Loans and Grants	4-10.766

11	Department of Commerce (DOC)

11.300 - Grants for Public Works and Economic Development
Facilities	4-11.300

11.307 - Economic Adjustment Assistance	4-11.300

12	Department of Defense (DOD)

12.401 - National Guard Military Operations and Maintenance (O&M)
Projects	4-12.401

14	Department of Housing and Urban Development (HUD)

14.157 - Supportive Housing for the Elderly (Section 202)	4-14.157

14.181 - Supportive Housing for Persons with Disabilities
(Section 811)	4-14.181

14.182 - Section 8 New Construction and Substantial Rehabilitation	4-14.182

14.195 - Section 8 Housing Assistance Payments Program—
Special Allocations	4-14.182

14.218 - Community Development Block Grants/Entitlement Grants	4-14.218

14.219 - Community Development Block Grants/Small Cities
Program	4-14.218

14.228 - Community Development Block Grant/State's Program	4-14.228

14.231 - Emergency Shelter Grants Program	4-14.231

14.235 - Supportive Housing Program	4-14.235

14.238 - Shelter Plus Care	4-14.238

14.239 - HOME Investment Partnerships Program	4-14.239

14.241 - Housing Opportunities for Persons with AIDS	4-14.241

14.249 - Section 8 Moderate Rehabilitation Single Room Occupancy	4-14.182

14.850 - Public and Indian Housing	4-14.850

14.854 - Public and Indian Housing Drug Elimination Program	4-14.854

14.856 - Lower Income Housing Assistance Program-Section 8
Moderate Rehabilitation	4-14.182

14.862 - Indian Community Development Block Grant Program	4-14.862

14.867 - Indian Housing Block Grants	4-14.867

14.871 - Section 8 Housing Choice Vouchers	4-14.871

14.872 - Public Housing Capital Fund (CFP)	4-14.872

15	Department of the Interior (DOI)

None - BIA Cross-Cutting Section	4-15.000

15.021 - Consolidated Tribal Government Program	4-15.021

15.022 - Tribal Self-Governance	4-15.022

15.030 - Indian Law Enforcement	4-15.030

15.042 - Indian School Equalization Program	4-15.042

15.605 - Sport Fish Restoration	4-15.605

15.611 - Wildlife Restoration	4-15.605

16	Department of Justice (DOJ)

16.579 - Byrne Formula Grant Program	4-16.579

16.710 - Public Safety Partnership and Community Policing
Grants (COPS)	4-16.710

17	Department of Labor (DOL)

17.207 - Employment Service	4-17.207

17.225 - Unemployment Insurance (UI)	4-17.225

17.235 - Senior Community Service Employment Program	4-17.235

17.245 - Trade Adjustment Assistance—Workers	4-17.245

17.253 - Welfare-to-Work Grants to States and Localities	4-17.253

17.258 - WIA Adult Program	4-17.258

17.259 - WIA Youth Activities	4-17.258

17.260 - WIA Dislocated Workers	4-17.258

17.263 - Youth Opportunity Grants	4-17.263

17.264 - Migrant and Seasonal Farmworkers	4-17.264

17.265 - Native American Employment and Training	4-17.265

17.801 - Disabled Veterans' Outreach Program (DVOP)	4-17.207

17.804 - Local Veterans' Employment Representative Program
(LVER)	4-17.207

20	Department of Transportation (DOT)

20.106 - Airport Improvement Program	4-20.106

20.205 - Highway Planning and Construction	4-20.205

20.500 - Federal Transit—Capital Investment Grants	4-20.500

20.507 - Federal Transit—Formula Grants	4-20.500

20.509 - Formula Grants for Other than Urbanized Areas	4-20.509

20.600 - State and Community Highway Safety	4-20.600

20.601 - Alcohol Traffic Safety and Drunk Driving Prevention
Incentive Grants	4-20.600

20.602 - Occupant Protection	4-20.600

20.603 - Federal Highway Safety Data Improvements Incentive
Grants	4-20.600

20.604 - Safety Incentive Grants for Use of Seatbelts	4-20.600

20.605 - Safety Incentives to Prevent Operation of Motor
Vehicles by Intoxicated Persons	4-20.600

21	Department of the Treasury

21.020 - Community Development Financial Institutions Program	4-21.020

23	Appalachian Regional Commission (ARC)

23.003 - Appalachian Development Highway System	4-20.205

45	National Endowment for the Humanities (NEH)

45.129 - Promotion of the Humanities—Federal/State Partnership	4-45.129

66	Environmental Protection Agency (EPA)

66.458 - Capitalization Grants for Clean Water State
Revolving Funds	4-66.458

66.468 - Capitalization Grants for Drinking Water State
Revolving Funds	4-66.468

81	Department of Energy (DOE)

81.042 - Weatherization Assistance for Low-Income Persons	4-81.042

84	Department of Education (ED)

None - Cross-Cutting Section	4-84.000

84.002 - Adult Education—State Grant Program	4-84.002

84.010 - Title I Grants to Local Educational Agencies (LEAs)	4-84.010

84.011 - Migrant Education—State Grant Program	4-84.011

84.027 - Special Education—Grants to States (IDEA, Part B)	4-84.027

84.032 - Federal Family Education Loans (FFEL) - (Guaranty
Agencies)	4-84.032

84.041 - Impact Aid	4-84.041

84.042 - TRIO—Student Support Services	4-84.042

84.044 - TRIO—Talent Search	4-84.042

84.047 - TRIO—Upward Bound	4-84.042

84.048 - Vocational Education-Basic Grants to States (Perkins III)	4-84.048

84.066 - TRIO—Educational Opportunity Centers	4-84.042

84.126 - Rehabilitation Services—Vocational Rehabilitation Grants to
States	4.84.126

84.173 - Special Education—Preschool Grants (IDEA Preschool)	4-84.027

84.181 - Special Education—Grants for Infants and Families with
Disabilities	4-84.181

84.186 - Safe and Drug-Free Schools and Communities—State Grants	4-84.186

84.217 - TRIO—McNair Post-Baccalaureate Achievement	4-84.042

84.282 - Charter Schools	4-84.282

84.287 - Twenty-First Century Community Learning Centers	4-84.287

84.288 - Bilingual Education—Program Development and
Implementation Grants	4-84.288

84.290 - Bilingual Education—Comprehensive School Grants	4-84.288

84.291 - Bilingual Education—Systemwide Improvement Grants	4-84.288

84.298 - Innovative Education Program Strategies	4-84.298

84.318 - Education Technology State Grants Ed Tech)	4-84-318

84.338 - Reading Excellence	4-84.338

84.357 - Reading First State Grants	4-84.357

84.365 - English Language Acquisition Grants	4-84.365

84.367 - Improving Teacher Quality State Grants	4-84.367

93	Department of Health and Human Services (HHS)

93.044 - Special Programs for the AgingTitle III, Part B—Grants for
Supportive Services and Senior Centers	4-93.044

93.045 - Special Programs for the AgingTitle III, Part C—Nutrition
Services	4-93.044

93.053 - Nutrition Services Incentive Program	4-93.044

93.151 - Health Centers Grants for Homeless Populations (HCH)	4-93.224

93.210 - Tribal Self-Governance Demonstration Program: Planning and Negotiation Cooperative Agreements and IHS Compacts	4-93.210

93.217 - Family Planning - Services	4-93.217

93.224 - Community Health Centers (CHC)	4-93.224

93.246 - Health Centers Grants for Migrant and Seasonal Farm
Workers (MHC)	4-93-224

93.268 - Immunization Grants	4-93.268

93.556 - Promoting Safe and Stable Families	4-93.556

93.558 - Temporary Assistance for Needy Families (TANF)	4-93.558

93.563 - Child Support Enforcement	4-93.563

93.566 - Refugee And Entrant Assistance - State Administered
Programs	4-93.566

93.568 - Low-Income Home Energy Assistance	4-93.568

93.569 - Community Services Block Grant	4-93.569

93.575 - Child Care and Development Block Grant	4-93.575

93.596 - Child Care Mandatory and Matching Funds of the Child Care
and Development Fund	4-93.575

93.600 - Head Start	4-93.600

93.645 - Child Welfare Services - State Grants	4-93.645

93.658 - Foster Care—Title IV-E	4-93.658

93.659 - Adoption Assistance	4-93.659

93.667 - Social Services Block Grant	4-93.667

93.767 - State Children's Insurance Program (SCHIP)	4-93.767

93.775 - State Medicaid Fraud Control Units	4-93.778

93.777 - State Survey and Certification of Health Care Providers
and Suppliers	4-93.778

93.778 - Medical Assistance Program	4-93.778

93.914 - HIV Emergency Relief Project Grants	4-93.914

93.917 - HIV Care Formula Grants	4-93.917

93.918 - Grants to Provide Outpatient Early Intervention Services
with Respect to HIV Disease	4-93.918

93.927 - Health Centers Grants for Residents of Public
Housing (PHPC)	4-93.224

93.958 - Block Grants for Community Mental Health Services	4-93.958

93.959 - Block Grants for Prevention and Treatment of
Substance Abuse	4-93.959

93.991 - Preventive Health and Health Services Block Grant	4-93.991

93.994 - Maternal and Child Health Services Block Grant
to the States	4-93.994

94	Corporation for National and Community Service (CNCS)

94.006 - AmeriCorps	4-94.006

94.011 - Foster Grandparent Program	4-94.011

94.016 - Senior Companion Program	4-94.011

96	Social Security Administration (SSA)

96.001 - Social Security--Disability Insurance (DI)	4-96.001

96.006 - Supplemental Security Income (SSI)	4-96.001

97	Department of Homeland Security (DHS)

97.036 - Public Assistance Grants	4-97.036

97.039 - Hazard Mitigation Grant (HMGP)	4-97.039

PART 5 - CLUSTERS OF PROGRAMS

Introduction	5-1

Research and Development	5-2

Student Financial Assistance	5-3

84.007 - Federal Supplemental Educational Opportunity Grants (FSEOG)

84.032 - Federal Family Education Loans (FFEL)

84.033 - Federal Work-Study Program (FWS)

84.038 - Federal Perkins Loan Program-Federal Capital Contributions (FPL)

84.063 - Federal Pell Grant Program (PELL)

84.268 - Federal Direct Student Loans Program (Direct Loan)

93.108 - Health Education Assistance Loans (HEAL)

93.342 - Health Professions Student Loans, Including Primary Care
Loans/Loans for Disadvantaged Students (HPSL)

93.364 - Nursing Student Loans (NSL)

93.820 - Scholarships for Students of Exceptional Financial Need (EFN)

93.925 - Scholarships for Health Professions Students from Disadvantaged
Backgrounds (SDS)

Other Clusters	5-4

PART 6 - INTERNAL CONTROL

Introduction	6-1

A.	Activities Allowed or Unallowed	6-A

B.	Allowable Costs/Cost Principles (Same as Activities Allowed
or Unallowed)	6-A

C.	Cash Management	6-C

D.	Davis-Bacon Act	6-D

E.	Eligibility	6-E

F.	Equipment and Real Property Management	6-F

G.	Matching, Level of Effort, Earmarking	6-G

H.	Period of Availability of Federal Funds	6-H

I.	Procurement and Suspension and Debarment	6-I

J.	Program Income	6-J

K.	Real Property Acquisition and Relocation Assistance	6-K

L.	Reporting	6-L

M.	Subrecipient Monitoring	6-M

PART 7 - GUIDANCE FOR AUDITING PROGRAMS NOT INCLUDED
IN THIS COMPLIANCE SUPPLEMENT	7-1

APPENDICES

I	Federal Programs Excluded from the A-102 Common Rule	8-1

II	Federal Agency Codification of Certain Governmentwide Grants
Requirements	8-2

III	Federal Agency Contacts for A-133 Audits	8-3

IV	Internal Reference Tables	8-4

V	List of Changes for the 2004 Compliance Supplement	8-5

VI	Department of Homeland Security Programs and
the Compliance Supplement	8-6

VII	Other OMB Circular A-133 Advisories	8-7

VIII	SAS 70 Examinations of EBT Service Organizations	8-8

IX	Compliance Supplement Core Team	8-9