Regulations, Policies, and Procedures

Federal Agency Implementation of OMB Circular A-110

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Agency

Issuance Date

Effective Date

CFR

Revisions/Additions/Notes

Comparison to A-110 as Issued

Agriculture

Aug. 24, 1995
(60 FR 44121)

Aug. 24, 1995  
(Interim final)

7 CFR 3019

On February 17, 1998 (63 FR 7734), revised to include entitlement programs in implementation; however, this remains an interim final rule.

Implemented nearly verbatim, but also included clauses for awards to commercial concerns

Commerce

Sept. 4, 1998
(63 FR 47155)

Oct. 1, 1998
(Interim final)

15 CFR 14

 

Very little change, retained prior approval for budget revisions

Corporation for National and Community Service

Mar. 10, 1995
(60 FR 13055)

Mar. 10, 1995 (final)

45 CFR 2543

 

Implemented verbatim

DOD

Mar. 12, 1998
(63 FR 122151)

Apr. 13, 1998 (final)

32 CFR 32

 

Part of DOD Grant and Agreement regulations; encourages DOD grants officers to consolidate certification requirements; retained agency approval for one-time no cost extensions; additional prior approval for rebudgeting actions on awards in excess of $100,000 where rebudgeting will be 10% of budget and for transfer of funds between direct and indirect cost categories.

ED

July 6, 1994
(59 FR 34772)

Oct. 1, 1994 (final)

34 CFR 74, 77

On November 17, 1994 (59 FR 50589, further costing changes were included in the ED implementation; further amendments were made on September 6, 1995 (60 FR 46491)

Limited indirect cost reimbursement to 8% for training grants; prohibited use of difference between actual indirect cost rates and 8% MTDC as cost sharing or matching

Energy

Oct. 21, 1994
(59 FR 53260)

Nov. 21, 1994
(interim final)

10 CFR 600

 

Very few changes; allows unrecovered IDC to be used as cost sharing

EPA

Feb. 15, 1996
(60 FR 6065)

Mar. 18, 1996
(interim final)

40 CFR 30, 33

 

Very few changes; inclusion of Hotel and Motel Fire Safety Act regulations (travel funds impact) and limitation on allowability of preaward costs as automatic institutional approval for research grants

GSA

Sept. 15, 1994
(59 FR 47268)

Sept. 15, 1994 (final)

49 CFR 105-72

 

Adopted verbatim

HHS

Aug. 25, 1994
(59 FR 4375A

Aug. 25, 1994
(interim final)
Mar. 22, 1996 (final)

45 CFR 45

Issued as final with some non-substantive changes from interim status on Mar. 22, 1996 (61 FR 17743)

Very few changes; remember that HHS agencies implemented further, such as NIH in its 12/23/94 NIH guide

 

Page 3103:2 — Administrative Requirements

Agency

Issuance Date

Effective Date

CFR

Revisions/Additions/Notes

Comparison to A-110 as Issued

HUD

Sept. 13, 1994
(59 FR 45010)

Oct. 13, 1994
(final and interim for part Subpart E only)

24 CFR 84

Subpart E as previously issued was adopted as final on June 20, 1995 (60 FR 32102)

No significant changes

Interior

Aug. 26, 1994
(59 FR 44040)

Aug. 26, 1994
(interim final)

43 CFR 12

 

Made A-110 applicable to agreements with commercial organizations; significantly limited prior approval waivers

Justice

July 26, 1995
(60 FR 38241)

Sept., 26, 1995 (final)

28 CFR 70

Corrections to the final rule were issued on November 24, 1995 (60 FR 57931)

Only one significant change; equipment inventories required every year instead of A-110 requirement of every two years

Labor

July 17, 1994
(59 FR 38270)

July 27, 1994 (final)

29 CFR 95

 

No significant changes; incorporated commercial organizations and foreign governments into applicability; written approval required for moving funds from indirect to direct costs or vice-versa; limited use of one-time, no-cost extensions

NASA

Oct. 19, 2000
(65 FR 62899)

Oct. 19, 2000

14 CFR 1260

 

No substantive revisions

National Archives and Records Administration

Oct. 16, 1995
(60 FR 53514)

Nov. 15, 1995 (final)

36 CFR 1210

Interim rule was finalized on February 13, 1996 (61 FR 566)

Adopted nearly verbatim

NEH

November 2001
Web site: www.neh.gov

November, 2001

N/A

 

Expanded authorities apply to all NEH grants; institutions must have a written organizational prior approval system, specific accounting records source documents

NSF

Apr. 25, 1994
(GPM Transmittal No. 9)

May 2, 1994 (final)

N/A

 

Very little change, but did make applicable to commercial organizations; allowed unrecovered indirect costs to be used as cost sharing some limitation of prior approval

State

Apr. 20, 1994
(59 FR 18730)

Oct. 1, 1994 (final)

22 CFR 145

 

No substantive revisions

Transportation

Apr. 4, 1994
(59 FR 15637)

Apr. 4, 1994
(interim final)

49 CFR 19

 

No substantive revisions

United States Information Agency

Aug. 3, 1994
(59 FR 39440)

Aug. 3, 1994 (interim final)
October 4, 1994 (final)

22 CFR 513

Interim rule issued as final on November 30, 1994 (59 FR 61272)

Adopted verbatim

NOTE: As Federal statues are enacted or revised, certain changes are automatic to A-110. For example, on August 29, 1997 (62 FR 45937), an interim final rule was issued to A-110 to implement the provisions of the 6/24/97 revision of OMB circular A-133, which combined the former A-133 and A-128 audit circulars. Another statue change resulted in the threshold for the imposition of the Central Work Hours and Safety Standards Act to be effective at the $100,000 grant award level. Likewise, other changes also have become or will become automatic, such as the redefinition of "simplified acquisition" (formerly called small purchase) threshold to $100,000 and the requirement for all federal payments to become electronic as of 1/1/99.

June 2002
From NACUBO and NCURA's "A Guide to Managing Federal Grants for Colleges and Universities," Paragraph 310.

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