The OMB Compliance Supplement
The OMB Compliance Supplement tells auditors which federal program compliance requirements to test in a single audit. It is issued by the Office of Management and Budget as appendix XI to 2 CFR part 200, and the Federal Audit Clearinghouse publishes the editions it has received.
Last verified: 2026-09-20 · Sources are linked on every fact below.
What is the OMB Compliance Supplement?
The OMB Compliance Supplement is the guidance the Office of Management and Budget issues for each audit year. It lists, program by program, the compliance requirements an auditor must consider and the suggested audit procedures for them. It is appendix XI to 2 CFR part 200.
Source: 2 CFR part 200 · FAC Compliance Supplement library · Last verified: 2026-09-20
Where do I find the 2025 Compliance Supplement?
The Federal Audit Clearinghouse publishes Compliance Supplement editions, including the 2025 edition, in its compliance library, and keeps earlier editions in its archive. Always download the edition that matches the audit year you are working on.
Source: FAC Compliance Supplement library · FAC OMB supplement archive · Last verified: 2026-09-20
How auditors use the Compliance Supplement
Once the auditor has determined which federal programs are major programs, the supplement is where the compliance requirements for those programs are looked up. The auditor designs tests over the requirements that are direct and material to each major program, and reports the results in the schedule of findings and questioned costs.
Source: 2 CFR 200.514 · 2 CFR 200.516 · 2 CFR 200.518 · Last verified: 2026-09-20
What if a program is not in the supplement?
When a federal program is not covered by the supplement, the auditor determines the compliance requirements from the program's own laws, regulations and the terms and conditions of the award. The scope of the audit in 2 CFR 200.514 applies either way.
Source: 2 CFR 200.514 · Last verified: 2026-09-20
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Uniform Guidance · Single audit glossary · When does a nonprofit need an audit? · Look up a filed single audit
Which edition applies, and what auditors do with it
OMB publishes one edition a year and auditors use the one that matches the audit period. OMB's own listing records the 2025 edition as issued in November 2025, the 2024 edition on 12 May 2024 and the 2023 edition on 19 May 2023. The Supplement is also where clusters of programs are identified, which changes the Type A calculation (2 CFR 200.518).
Edition dates as listed by OMB. Source: OMB Compliance Supplement · 2 CFR 200.518 · Data as of 2026-09-20
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- Major program determination: Type A and Type B
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Questions this page answers
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- When will the 2025 compliance supplement be released?
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