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Business and Policy Areas
Business and Policy Areas

OMB Publishes 2015 Compliance Supplement

July 28, 2015

The Office of Management and Budget (OMB) has issued its 2015 Compliance Supplement, which provides detailed guidance for conducting single audits of states, local governments, and nonprofit organizations - including colleges and universities. The title of the compliance supplement has been changed to remove reference to OMB Circular A-133 in order to align with OMB's relatively new Uniform Guidance for grants management.

Because some awards may have been made prior to the Uniform Guidance's implementation date, Part 3 (compliance requirements) of the supplement has been divided into two parts: one for awards made prior to December 26, 2014, and the other for awards made subsequent to that date and subject to the Uniform Guidance. 

Two compliance requirements have been removed from the supplement.  Auditors will no longer have to test for Davis-Bacon Act and Real Property Acquisition and Relocation Assistance compliance. OMB had earlier considered eliminating additional issues for auditors to test, but instead settled on removing only two of the 14 previous compliance requirements.

Appendix V of the Compliance Supplement lists all the changes from the 2014 version. 


Bryan Dickson
Senior Policy Analyst