This is the Part 1, "Background, Purpose, and Applicability" section of the 2022 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 2022 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 #441 to learn important information about the 2022 Supplement and key changes from the prior year.
Return to the GAQC OMB Compliance Supplement Resource Center page.