Compliance Supplement

The Compliance Supplement is the guide OMB publishes for auditors who perform single audits. It is Appendix XI to 2 CFR part 200. For each federal program it covers, it lists which of the twelve types of compliance requirements the auditor should consider testing, such as allowable costs, eligibility, reporting and subrecipient monitoring, and it describes the program rules behind each one.

OMB updates it most years, and the release date varies. Your auditor uses the edition that applies to your fiscal year, so the testing on a program can change from one year to the next even when nothing about your grant did. If one of your larger programs is new to the Supplement or its section changed, ask your auditor early what they plan to test. Reading your program's section yourself is one of the most practical ways to get ready for a single audit.

This page collects every item from The Drawdown about the Compliance Supplement, newest first.