The Office of Management and Budget (OMB) 2023 Compliance Supplement for Single Audit Act audits has been released. Its release and formal issuance as Appendix XI to 2 C.F.R. Part 200 was announced by Federal Register notice today, May 22, 2023, at 88 Fed. Reg. 32621. A full copy of the Compliance Supplement may be found on the OMB Office of Federal Financial Management (OFFM) website here.

Please note that, under Part 8 of the Compliance Supplement, certain pandemic-specific and Infrastructure Investment and Jobs Act (IIJA)-created programs are designated, or remain designated, high risk for purposes of the Type A program determination. Those awards are therefore much more likely to be selected for compliance testing in the Single Audit.