United States

OMB issues 2016 Compliance Supplement


At the end of July, the Office of Management and Budget issued the long-awaited 2016 Compliance Supplement. This Supplement is a necessary reference source for every Single Audit performed for periods beginning on or after July 1, 2015. A comprehensive list of changes to the 2016 Compliance Supplement from the 2015 Compliance Supplement can be found in Appendix V of the 2016 Compliance Supplement.