The Office of Management (OMB) has released the final 2 CFR 200, Compliance Supplement
(the Supplement). This edition of the Supplement contains new and critical information for testing expenditures subject to OMB's Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200
(Uniform Guidance), in your 2015 single audits.
The OMB had previously asked the GAQC to post a draft of the 2015 Supplement for auditors to use for planning purposes only due to delays in the OMB clearance process. This Web page was where the draft Supplement was posted. At this time, auditors should stop using the draft 2015 Supplement previously posted by the GAQC. If you used any portion of the draft Supplement during planning, you should ensure that nothing changed in those sections in the final 2015 Supplement posted by OMB. See GAQC Alert #280
for more information.
Access the final 2015 Supplement