A-21 applies only to Educational Institutions. A-110 applies only to
Institutions of Higher Education, Hospitals and Other Non-Profit
Organizations. Neither apply to private companies. FAR 31.2 is an
appropriate regulation for profit-makers.

Our independent auditor recently finished our FY94 audit. They have
provided us with a draft copy of their findings.  One of their immaterial
findings states "The University does not have a standard subcontract which
notifies for-profit subrecipients that they are subject to applicable
administrative, general, and specific compliance requirements required by
OMB Circular A-133." The references they used are SOP 92-9, Section
3.30-3.4 and PCIE Statement No.6, Section 49. We have not provided any
comment back to the auditors yet (whether we agree or disagree with their
finding); we're still looking into this.

I'm interested in seeing comments from others on the network about this issue.

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Diana L. Hyde
Acting Assistant Director
Contracts and Grants Administration
Phone:  (334) 844-4438
Fax: (334) 844-5953
E-mail: xxxxxx@mail.auburn.edu
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