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Announcing the Publication of the 2019 Compliance Supplement

We are excited to announce the publication of the 2019 Compliance Supplement (Supplement) in the Federal Register; a key milestone of the Results-Oriented Accountability for Grants Cross-Agency Goal under the President's Management Agenda.  

It is currently on the Federal Register website and is available on the OMB home page.
While the Compliance Supplement is published annually by OMB, this year's publication is exceptional.  For the first time since we began publishing the supplement in 1997, OMB together with Federal agencies have overhauled the guidance to eliminate needlessly burdensome compliance requirements and target audit oversight based on risk.  This new framework will allow grant recipients, program managers, and auditors to focus precious resources in the areas of highest risk in order to achieve the missions and goals of Federal programs. 
The Supplement serves as guidance for auditors performing Single Audits of grant recipients required by the Single Audit Act Amendment of 1996 (PL 104-156, 31 USC 7501-7507) and codified by OMB in the Uniform Guidance 2 CFR 200 Subpart F.  It identifies the key compliance requirements for specific programs which the Federal Government expects to be considered in Single Audits.  The Supplement benefits grantees, auditors, and Federal awarding agencies by providing for more consistent audits of Federal awards and reducing audit costs.   
This year, for the first time, instead of agencies requiring auditors to review a maximum 12 compliance areas, the Supplement provides instructions to review up to 6 of the most critical compliance review areas based on program needs.  All 200+ programs in the Supplement reduced the compliance review areas from the maximum of 12 to a maximum of 6. 
This reduction helps focus limited grantee, agency, and auditor resources on the most critical areas affecting programs and has the potential to save taxpayers millions of dollars in audit fees and overhead costs. 
For this Supplement, agencies also reviewed and “scrubbed” the detailed audit objectives, procedures and steps in 20 percent of their programs contained in the Supplement to streamline the review requirements.  Agencies were also tasked with focusing on compliance requirements that are more associated with program performance and outcomes.  For example, the Department of Labor's Trade Adjustment Assistance Program (CFDA 17.245) requires the auditor to review participant characteristics, services, benefits received, and outcomes achieved with the program funding.  This will allow the Federal government to better understand if its Trade Adjustment Assistance Program is having a positive impact on the workforce as result of the training funds and point to potential areas for program and policy improvement.
In addition to the reduction of compliance areas, the Supplement includes new language in Part 6, Internal Control.  This language provides auditors and grantees with updated guidance and an illustrative internal control over each type of Federal award's compliance requirements.  Part 6 is now more closely aligned with COSO, the GAO Green Book, and OMB Circular A-123. 
Moving forward, we will continue our efforts to work with the community to “scrub” more Federal programs in the Supplement and work towards an earlier issuance of the 2020 Supplement. 
Thank you for your continued efforts in support of the Single Audit process and the President's Management Agenda.  Please contact Gil Tran at if you have any questions regarding the Supplement.  More information on the Results-Oriented Accountability for Grants Cross Agency Priority Goal of the President's Management Agenda can be found on