2020 OMB Compliance Supplement (By Section)

August 18, 2020

IMPORTANT NOTICE: On August 18, 2020, the Office of Management and Budget (OMB) released the final 2020 OMB Compliance Supplement (the Supplement).  See GAQC Alert #413 for more details. The Supplement was released on the OMB Web site in one large PDF file at:  https://www.whitehouse.gov/wp-content/uploads/2020/08/2020-Compliance-Supplement_FINAL_08.06.20.pdf. As a public service, the GAQC has posted the Supplement by individual section here.  Each section was excerpted from the official full PDF file.  

OMB has stated that an addendum to the Supplement will be released sometime in the Fall of 2020 to address certain of the new federal programs established by the Coronavirus Aid, Relief, and Economic Security (CARES) Act, as well as several existing programs impacted by COVID-19. Once the addendum is released, the GAQC will add it to the posting below.  Look for a GAQC Alert announcing the release of the addendum in the Fall.  

Section, Part, Program, or Appendix

 

Comments

Title Page

   

Table of Content

   

Part 1

   

Part 2

   

Part 3

   

Part 4 Introduction

   

CORPORATION FOR NATIONAL AND COMMUNITY SERVICE

   

DEPARTMENT OF COMMERCE

   

DEPARTMENT OF DEFENSE

   

DEPARTMENT OF EDUCATION

   

DEPARTMENT OF ENERGY

   

DEPARTMENT OF HEALTH AND HUMAN SERVICES

 

We expect HHS to include the following existing Assistance Listing numbers in the addendum that is expected Fall 2020:  93.153, 93.914, 93.917, 93.918.  If you audit these programs, be aware the program sections are expected to be revised for COVID-19 implications.  Refer to, Federal Programs Expected to be Included in the 2020 OMB Compliance Supplement Addendumfor a complete summary of programs expected in the addendum.

DEPARTMENT OF HOMELAND SECURITY

   

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

 

We expect HUD to include the following existing Assistance Listing numbers in the addendum that is expected Fall 2020:  14.218, , 14.231, and 14.862.  If you audit these programs, be aware the program sections are expected to be revised for COVID-19 implications.  Refer to, Federal Programs Expected to be Included in the 2020 OMB Compliance Supplement Addendum, for a complete summary of programs expected in the addendum.

DEPARTMENT OF JUSTICE

   

DEPARTMENT OF LABOR

   

DEPARTMENT OF THE INTERIOR

   

DEPARTMENT OF TRANSPORTATION

   

ENVIRONMENTAL PROTECTION AGENCY

   

GULF COAST ECOSYSTEM RESTORATION COUNCIL

   

NATIONAL ENDOWMENT FOR THE HUMANITIES

   

SOCIAL SECURITY ADMINISTRATION

   

TREASURY

   

UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT

   

UNITED STATES DEPARTMENT OF AGRICULTURE

   

Part 5

   

Part 6

   

Part 7

   

Appendix I

   

Appendix II

   

Appendix III

   

Appendix IV

   

Appendix V

   

Appendix VI

   

Appendix VII

 

Be sure to read the new section of this Appendix titled, “Novel Coronavirus (COVID-19).” This is the main location of guidance included in the first release of the Supplement on the impact of the pandemic on single audits. 

Appendix VIII

   

Appendix IX