1. A SILC Fiscal Guide to Spending Part II – Administrative Regulations
SILC-NET at ILRU Presents…
Playing by the Rules:
A SILC Fiscal Guide to Spending
Federal Money
Part II – Administrative Regulations
April 26, 2011
Presented by:
Tim and Melissa Glisson

2. A SILC Fiscal Guide to Spending Part II – Administrative Regulations
SILC-NET at ILRU Presents…
Playing by the Rules:
A SILC Fiscal Guide to Spending
Federal Money
Part II – Administrative Regulations
April 26, 2011
Presented by:
Tim and Melissa Glisson

3. Session Objective
Describe key Federal regulatory agencies and regulations and the relationship between them in successfully carrying out the financial duties of a SILC.

4. Regulatory Agencies “The Act” The Rehabilitation Act
CFR Code of Federal Regulations
EDGAR Education Department General Administrative Regulations
OMB Office of Management & Budget
FASB Financial Accounting Standard Board

5. Regulatory Agencies Pyramid
EDGAR
34 CFR
OMB Circulars
FASB & GAAP
74, 75, 77, 82
A-110, A-122 & A-133
The Act

6. The Rehabilitation Act
“The Act”
Landmark Congressional legislation critical to the
disability movement for:
Social Policy
Funding

7. The Rehabilitation Act, cont’d.
History:
1972 – Passed / Pocket Veto
1973 – Passed / Vetoed
1973 – Passed / Signed
1977 – IL regulations authorized
1978 – The Act is reauthorized

8. The Rehabilitation Act, cont’d. 2
History:
1972 – Passed / Pocket Veto
Hubert Humphrey
Amend Civil Rights Act -1964
Rehabilitation Act of 1972
President Nixon – pocket veto
Finances were “the issue”
- Independent Living funds

9. The Rehabilitation Act, cont’d. 3
History:
1973 – Passed / Presidential Veto
Reintroduced – passed
President Nixon – veto
Finances were still “the issue”
- Independent Living Funds

10. The Rehabilitation Act, cont’d. 4
History:
1973 – Passed / Signed
Reintroduced - passed
President Nixon – signed
Finances were no longer “the issue”
- IL Funds were removed

11. The Rehabilitation Act, cont’d. 5
History:
…Passed, Signed, but Irrelevant
because “The Act” had no
authorizing Regulations!

12. The Rehabilitation Act, cont’d. 6
History:
– no IL Regulations
Finances were “the issue”
Nation-wide “sit-ins”
HEW Sec. Califano caves in

13. The Rehabilitation Act, cont’d. 7
History:
1977 – IL Regulations signed
1978 – Rehabilitation Act is reauthorized
- this time with funding.

14. The Rehabilitation Act, cont’d. 8
Title I – Vocational Rehab Services
Title II – Research & Training
Title III – Professional Development & Special Projects
Title IV – Nat’l Council on Disabilities
Title V – Rights & Advocacy
Title VI – Employment Opportunity
Title VII – Independent Living Services

15. The Rehabilitation Act, cont’d. 9
Title VII – Independent Living Services
704 – State plan (704 report)
705 – SILCs
- composition
- duties
- compensation
711 – Part B
713 – SILC authorized use of funds
725 – CIL fundraising

16. Regulatory Agencies Revisited
EDGAR
34 CFR
OMB Circulars
FASB & GAAP
74, 75, 77, 82
A-110, A-122 & A-133
The Act

17. Code of Federal Regulations (CFR)
Text of federal agency regulation organized (codified) in a single publication.
50 Titles - broad subjects of Federal Regulations – Education 34th.

18. Code of Federal Regulations (CFR), cont’d.
If regulations for a law aren’t written down,
the law isn’t enforceable.
Law is the “intent”
Regulations are the “enforcement”
- established in 1935 by law and Supreme Court decision

19. Code of Federal Regulations (CFR), cont’d. 2
Text of federal agency regulation organized (codified) in a single publication
- known as Administrative Law
- required to be compiled & published
- daily updates in the “Federal Register”
- annually in the CFR

20. Code of Federal Regulations (CFR), cont’d. 3
50 Titles - broad subjects of Federal Regulations
Title 34 – Education
Title Homeland Security
Title 11 – Federal Elections
Title 21 – Food & Drugs
Title 35 – Reserved (formerly Panama Canal)

21. Code of Federal Regulations (CFR), cont’d. 4
Independent Living Regulations
Title 34 CFR Sections 364; 365; & 366

22. Regulatory Agencies Revisited II
EDGAR
34 CFR
OMB Circulars
FASB & GAAP
74, 75, 77, 82
A-110, A-122 & A-133
The Act

23. EDGAR: Education Department General Administrative Regulations
Contains regulations for administering discretionary & formula grants awarded by D.O.E.
Regulations in Title 34 of CFR, parts 74-99; collectively known as “EDGAR”.

24. EDGAR, cont’d. Part 74 – Uniform Administrative Requirements
Part 75 – Federal Grant Programs
Part 77 – Federal Grant Definitions
Part 82 – Lobbying & Advocacy for E.D. grantees

25. Regulatory Agencies Revisited III
EDGAR
34 CFR
OMB Circulars
FASB & GAAP
74, 75, 77, 82
A-110, A-122 & A-133
The Act

26. Office of Management & Budget (OMB)
Part of Executive Office of President of U.S.
Ensure federal grants managed properly &
according to applicable laws & regulations
Publishes daily circulars

27. Office of Management & Budget (OMB), cont’d.
“The buck stops here”
Harry S Truman
33rd President of the United States

28. OMB Circulars A – 110 Uniform Administrative Requirements
A – 122 Cost Principles
A – 133 Independent Audits

29. Regulatory Agencies Revisited IV
EDGAR
34 CFR
OMB Circulars
FASB & GAAP
74, 75, 77, 82
A-110, A-122 & A-133
The Act

30. Financial Accounting Standards Board
The Financial Accounting Standards Board (FASB) a private, not-for-profit organization. Primary purpose - develop generally accepted accounting principles (GAAP) in the public's interest (U.S.)
The Securities Exchange Commission (SEC) designated the FASB responsible for setting accounting standards for public companies in the U.S.

31. FASB, cont’d.
116 – Contributions
117 – Financial Statements

32. Regulatory Agencies Revisited V
EDGAR
34 CFR
OMB Circulars
FASB & GAAP
74, 75, 77, 82
A-110, A-122 & A-133
The Act

33. Regulatory Agencies Plus
EDGAR
34 CFR
OMB Circulars
FASB & GAAP
74, 75, 77, 82
A-110, A-122 & A-133
The Act
State Law

34. Questions and Answers

35. IL Regs, EDGAR, OMB Circulars, FASB, & More
Document
Parts/Title
Web Address
IL Regs
34 CFR
EDGAR
34 CFR Parts 74, 75, 77, 82,
OMB Circulars:
A-110
Uniform Administrative Requirements
A-122
Cost Principles for Nonprofit Organizations,
A-133
Audits of States, Local Governments, and Non-Profit Organizations
Other:
FASB 116
Contributions
FASB 117
Financial Statements
Advocacy & Lobbying
Cost Allocation
IRS Form 990
IRS Form 269

36. Wrap Up and Evaluation
Please complete the evaluation of this program by clicking here:

37. SILC-NET Attribution
Support for development of this Webinar/teleconference was provided by the U.S. Department of Education, Rehabilitation Services Administration under grant number H132B No official endorsement of the Department of Education should be inferred. Permission is granted for duplication of any portion of this PowerPoint presentation, providing that the following credit is given to the project: Developed as part of the SILC-NET, a project of the IL NET, an ILRU/NCIL/APRIL National Training and Technical Assistance Program.