This is the Part 3, "Compliance Requirements" section of the 2021 Office of Management and Budget (OMB) Compliance Supplement (Supplement). Please note the following:
As a public service, the Governmental Audit Quality Center (GAQC) has posted the 2021 OMB Supplement by individual sections.
This file has been excerpted from the official file posted on the OMB Office of Federal Financial Management Web site.
Read GAQC Alert #430 to learn important information about the 2021 Supplement and key changes from the prior year.
Click here to return to the GAQC 2021 OMB Compliance Supplement Resource Center page.