Draft 2017 OMB Compliance Supplement Available for Audit Planning 


The Office of Management (OMB) has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements. In providing this draft, OMB has asked that it only be used for planning purposes as it could potentially change during the final OMB clearance process. With that said, the draft has previously been vetted with the various federal agencies and other stakeholders and OMB does not expect any significant changes.

The GAQC has established a this Web page that contains the draft Supplement. This page includes separate links to the individual sections of the Supplement. Because of the importance of this information, the GAQC is leaving the draft Supplement open to the public.

TITLE PAGE

TABLE OF CONTENTS

PART 1 - BACKGROUND, PURPOSE, AND APPLICABILITY

PART 2 - MATRIX OF COMPLIANCE REQUIREMENTS

PART 3 - COMPLIANCE REQUIREMENTS

PART 4 INTRODUCTION - AGENCY PROGRAM REQUIREMENTS

PART 5 - CLUSTERS OF PROGRAMS

PART 6 - INTERNAL CONTROL

PART 7 - GUIDANCE FOR AUDITING PROGRAMS NOT INCLUDED IN THIS COMPLIANCE SUPPLEMENT

APPENDIX 1 - FEDERAL PROGRAMS EXCLUDED FROM THE A-102 COMMON RULE AND PORTIONS OF 2 CFR PART 200

APPENDIX 2 - FEDERAL AGENCY CODIFICATION OF GOVERNMENTWIDE REQUIREMENTS AND GUIDANCE FOR GRANTS AND COOPERATIVE AGREEMENTS

APPENDIX 3 - FEDERAL AGENCY SINGLE AUDIT, KEY MANAGEMENT LIAISON, AND PROGRAM CONTACTS

APPENDIX 4 - INTERNAL REFERENCE TABLES

APPENDIX 5 - LIST OF CHANGES FOR THE 2017 COMPLIANCE SUPPLEMENT

APPENDIX 6 - PROGRAM-SPECIFIC AUDIT GUIDES

APPENDIX 7 - OTHER AUDIT ADVISORIES

APPENDIX 8 - EXAMINATIONS OF EBT SERVICE ORGANIZATIONS

APPENDIX 9 - COMPLIANCE SUPPLEMENT CORE TEAM




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