CLIENT ALERT: 2023 OMB Compliance Supplement for Single Audits Released

By | Published On: May 22, 2023

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.

If you have any questions on matters of federal grants, please contact Scott S. Sheffler ( or Edward “Ted” Waters ( or call 202.466.8960.

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