OMB ISSUES CORRECTED COMPLIANCE SUPPLEMENT
An e-mail was sent on Friday, October 18, by the Federal Audit Clearinghouse (FAC) on behalf of the Office of Management and Budget (OMB) to all auditors and auditees in the FAC database regarding the correction edition of the 2019 Compliance Supplement (Supplement). Following is the message contained in the email:
The August edition of the 2019 Supplement can be accessed on the OMB website. An “Errata Page” inserted after the Table of Contents describes the changes made.
If you have questions about the notice or the corrected edition of the 2019 Supplement, you may contact the relevant agency National Single Audit Coordinator using the contact information found in Appendix III of the Supplement.
On September 20, 2019, the OMB issued a corrected edition of the 2019 Compliance Supplement (Supplement) which is dated August 2019 and replaces the previously released edition dated June 2019. For Single Audits subject to the 2019 Supplement (i.e., audits of fiscal years beginning after June 30, 2018), auditors are permitted to perform the audit using either the June 2019 or August 2019 edition of the Supplement for reports dated on or before October 31, 2019. Please document the version of the Supplement that is used for the audit. Auditors are required to perform the audit using the August 2019 edition for reports that are dated after October 31, 2019.
The August edition of the 2019 Supplement can be accessed on the OMB website. An “Errata Page” inserted after the Table of Contents describes the changes made.
If you have questions about the notice or the corrected edition of the 2019 Supplement, you may contact the relevant agency National Single Audit Coordinator using the contact information found in Appendix III of the Supplement.