GAQC Summary of 2017 Compliance Supplement PROPOSED Revisions

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GAQC Summary of 2017 Compliance Supplement PROPOSED Revisions NEW PROGRAMS FOR 2017 COMPLIANCE SUPPLEMENT (All programs in this listing were provided by the OMB to the GAQC for comment.) CFDA # Program Name Agency Comment 15.025 to Indian Children, Elderly and Families Interior 15.026 Indian Adult Education Interior 15.113 Indian Social -Welfare Assistance Interior 15.114 Indian Education-Higher Education Grant Interior 15.130 Indian Education-Assistance to Schools Interior 20.224 87.051 Federal Lands Access Program (in the existing Highway Planning and Construction cluster) Gulf Coast Ecosystem Restoration Council Comprehensive Plan Component Program 87.052 Gulf Coast Ecosystem Restoration Council Spill Impact Program 93.594 Tribal Work Grants Native Employment Works 93.870 Maternal, Infant, and Early Childhood Home Visiting Grant Program (to form a new cluster with CFDA 93.505) Transportation Gulf Coast Ecosystem Restoration Council** Gulf Coast Ecosystem Restoration Council** & 5 & 5 *Added the 477 Cluster to (and Part 5 Other Clusters) for entities that have approved Public Law 102-477 plans. 477 Cluster information also appears in the Labor and program sections included in the cluster. **A new federal agency. 1

PROGRAMS WITH NAME CHANGES FOR 2017 COMPLIANCE SUPPLEMENT (to make them consistent with the names as they appear in the CFDA) CFDA # Program Name Agency Comment 15.021 Consolidated Tribal Government Interior 15.042 Indian School Equalization Interior 15.504 XVI Water Reclamation and Reuse Interior 15.605 Sport Fish Restoration Interior 15.668 Coastal Impact Assistance Interior 93.224 93.527 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Grants for New and Expanded under the Health Center Program DELETED PROGRAMS FOR 2017 COMPLIANCE SUPPLEMENT CFDA # Program Name Agency Comment 10.781 Water and Waste Disposal Systems for Rural Communities ARRA (Resulting in the elimination of a cluster) Agriculture 11.558 State Broadband Data and Development Grant Program Commerce 93.889 Bioterrorism Hospital Preparedness Program Deleted from & 5 Deleted from Deleted from 2

PROGRAMS IDENTIFIED BY OMB AS HAVING MORE THAN MINOR CHANGES IN 2017 COMPLIANCE SUPPLEMENT (This listing includes existing programs that OMB provided the GAQC for comment.) 10.550 COOPERATIVE EXTENSION SERVICE 10.557 SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN (WIC) 10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) 10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES 11.300 INVESTMENTS FOR PUBLIC WORKS AND ECONOMIC DEVELOPMENT FACILITIES 11.557 BROADBAND TECHNOLOGY OPPORTUNITIES PROGRAM 14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS 14.231 EMERGENCY SOLUTIONS GRANTS PROGRAM 14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM 14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS 14.850 PUBLIC AND INDIAN HOUSING 14.862 INDIAN COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM 14.867 INDIAN HOUSING BLOCK GRANTS 14.871 SECTION 8 HOUSING CHOICE VOUCHERS 14.872 PUBLIC HOUSING CAPITAL FUND (CFP) 14.873 NATIVE HAWAIIAN HOUSING BLOCK GRANTS 14.881 MOVING TO WORK DEMONSTRATION PROGRAM 15.022 TRIBAL SELF-GOVERNANCE 15.025 SERVICES TO INDIAN CHILDREN, ELDERLY AND FAMILIES 15.042 INDIAN SCHOOL EQUALIZATION PROGRAM 15.225 RECREATION RESOURCE MANAGEMENT 15.231 FISH, WILDLIFE AND PLANT CONSERVATION RESOURCE MANAGEMENT 15.236 ENVIRONMENTAL QUALITY AND PROTECTION RESOURCE MANAGEMENT 16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS 16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM 17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES 17.225 UNEMPLOYMENT INSURANCE (UI) 17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM 17.258 WIA/WIOA ADULT PROGRAM 17.264 NATIONAL FARMWORKER JOBS PROGRAM 17.265 NATIVE AMERICAN EMPLOYMENT AND TRAINING 20.000 CROSS-CUTTING SECTION 20.001 WAGE RATE REQUIREMENTS CROSS-CUTTING SECTION 20.106 AIRPORT IMPROVEMENT PROGRAM 20.205 HIGHWAY PLANNING AND CONSTRUCTION (Federal-Aid Highway Program) 20.223 TRANSPORTATION INFRASTRUCTURE FINANCE AND INNOVATION ACT (TIFIA) PROGRAM 20.500 FEDERAL TRANSIT CAPITAL INVESTMENT GRANTS (Fixed Guideway Capital Investment Grants) 20.509 FORMULA GRANTS FOR RURAL AREAS 3

20.513 ENHANCED MOBILITY OF SENIORS AND INDVIDUALS WITH DISABILITIES RESOURCES AND ECOSYSTEMS SUSTAINABILITY, TOURIST 21.015 OPPORTUNITIES, AND REVIVED ECONOMIES OF THE GULF COAST STATES (Gulf RESTORE) 21.020 COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS PROGRAM 81.041 STATE ENERGY PROGRAM 84.000 CROSS-CUTTING SECTION 84.002 ADULT EDUCATION BASIC GRANTS TO STATES 84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES ( I, Part A of the ESEA) 84.032-G FEDERAL FAMILY EDUCATION LOANS (Guaranty Agencies) 84.032-L FEDERAL FAMILY EDUCATION LOANS (Lenders) 84.041 IMPACT AID ( VII of ESEA) 84.042 TRIO STUDENT SUPPORT SERVICES 84.048 CAREER AND TECHNICAL EDUCATION BASIC GRANTS TO STATES (Perkins IV) 84.126 REHABILITATION SERVICES--VOCATIONAL REHABILITATION GRANTS TO STATES 84.282 CHARTER SCHOOLS 84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS 84.367 IMPROVING TEACHER QUALITY STATE GRANTS 84.377 SCHOOL IMPROVEMENT GRANTS 87.051 GULF COAST ECOSYSTEM RESTORATION COUNCIL COMPREHENSIVE PLAN COMPONENT PROGRAM 87.052 GULF COAST ECOSYSTEM RESTORATION COUNCIL SPILL IMPACT PROGRAM 93.044 SPECIAL PROGRAMS FOR THE AGING--TITLE III, PART B GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS 93.095 HHS PROGRAMS FOR DISASTER RELIEF APPROPRIATIONS ACT NON- CONSTRUCTION COORDINATED SERVICES AND ACCESS TO RESEARCH FOR WOMEN, 93.153 INFANTS, CHILDREN, AND YOUTH (Ryan White HIV/AIDS Program Part D Women, Infants, Children and Youth WICY Program) HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT 93.224 HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) 93.505 AFFORDABLE CARE ACT MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING PROGRAM 93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) 93.563 CHILD SUPPORT ENFORCEMENT 93.568 LOW-INCOME HOME ENERGY ASSISTANCE 93.569 COMMUNITY SERVICES BLOCK GRANT 93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT 93.600 HEAD START 93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM 93.658 FOSTER CARE TITLE IV-E 93.659 ADOPTION ASSISTANCE TITLE IV-E 93.667 SOCIAL SERVICES BLOCK GRANT 4

93.914 HIV EMERGENCY RELIEF PROJECT GRANTS (Ryan White HIV/AIDS Program Part A) 93.917 HIV CARE FORMULA GRANTS (Ryan White HIV/AIDS Program Part B) 93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE (Ryan White HIV/AIDS Program Part C) 93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES 93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE 93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES 94.006 AMERICORPS 96.011 FOSTER GRANDPARENT PROGRAM 97.036 DISASTER GRANTS PUBLIC ASSISTANCE (Presidentially Declared Disasters) 97.039 HAZARD MITIGATION GRANT (HMGP) 97.067 HOMELAND SECURITY GRANT PROGRAM CLUSTERS IDENTIFIED BY OMB AS HAVING CHANGES IN 2017 COMPLIANCE SUPPLEMENT (All clusters in this listing were provided by the OMB to the GAQC for comment.) Student Financial Assistance Cluster Research and Development Cluster Other Clusters - Updated list of other clusters to remove a cluster based on deletion of an ARRA program, change program names, add a program to an existing cluster, and add several new clusters, including the 477 Cluster available to entities with an approved Public Law 102-477 plan and comprised of the following: CFDA 15.025 to Indian Children, Elderly and Families CFDA 15.026 Indian Adult Education CFDA 15.113 Indian Social -Welfare Assistance CFDA 15.114 Indian Education-Higher Education Grant CFDA 15.130 Indian Education-Assistance to Schools CFDA 17.265 Native American Employment and Training CFDA 93.558 Temporary Assistance for Needy Families CFDA 93.569 Community Block Grant CFDA 93.575 Child Care and Development Block Grant CFDA 93.594 Tribal Work Grants Native Employment Works STATUS OF PROPOSED CHANGES IN OTHER SECTIONS IN 2017 COMPLIANCE SUPPLEMENT (The sections in this listing with an asterisk were provided by the OMB to the GAQC for comment.) Part 1 - Background, Purpose, and Applicability - Changed for the effective date of the Supplement and updates in the titles or contents of different parts and appendices of the Supplement. Part 2* - Matrix of Compliance Requirements Updated matrix based on added and deleted compliance requirements in program supplements, or to make corrections, as follows: CFDA 15.225 changed Matching, Level of Effort, Earmarking from Y to N. CFDA 15.231 changed Matching, Level of Effort, Earmarking from Y to N. CFDA 84.002 changed Eligibility from N to Y. 5

CFDAs 93.224 and 93.527 changed Program Income from Y to N and Special Tests and Provisions from N to Y. CFDA 93.600 changed Eligibility from N to Y, Program Income from Y to N, and Special Tests and Provisions from N to Y. CFDA 93.918 changed Subrecipient Monitoring from N to Y. Student Financial Assistance cluster changed Period of Performance from Y to N for the Department of Education (ED) and, as a result, show ED ( N ) and HHS ( Y ) separately. Part 3 Compliance Requirements - OMB has not provided a draft of Part 3 and indicated that any changes in Part 3.2 pending issuance of revised OMB guidance. Part 5* Clusters of Programs - See clusters with changes in list above. Part 6 Internal Control Appendix V indicates no changes. Part 7 Guidance for Auditing Programs Not Included in This Compliance Supplement No changes. Appendix I Federal Programs Excluded from the A-102 Common Rule and 2 CFR part 200 No changes. Appendix II - Federal Agency Codification of Certain Government-wide Requirements and Guidance for Grants and Cooperative Agreements No changes. Appendix III - Federal Agency Single Audit and Program Contacts - Updated information on responsible single audit offices/officials and program contacts. Appendix IV - Internal Reference Tables Updated for changes in Supplement. Appendix V* List of Changes for 2017 Compliance Supplement - Updated list of changes from the Compliance Supplement, dated June 2016, to this 2017 Supplement. Appendix VI - Program-Specific Audit Guides No Changes. Appendix VII* - Other Audit Advisories Removed outdated information from the following sections: II, Effect of Changes to Compliance Requirements IV, Due Date for Audit Reports and Low-Risk Auditee Criteria VII, OMB-Approved Exceptions to the Guidance in 2 CFR Part 200 VIII, Report on the National Single Audit Sampling Project. Appendix VIII - SSAE 16 Examinations of EBT Service Organizations - No changes. Appendix IX - Compliance Supplement Core Team - Updated team members. 6