On August 18, 2020 OMB issued the 2020 Compliance Supplement (2 C.F.R. Part 200, Appendix XI
). Each year OMB publishes the Compliance Supplement for auditors to follow in determining compliance requirements that could have a direct and material effect on the programs included in a Single Audit. NAFOA encourages every tribe and tribal organization to stay up to date with each year's Compliance Supplement and how it relates to their federal awards.
OMB has indicated it is working with federal agencies to identify the needs for additional audit guidance for new COVID-19 related programs and existing programs with compliance requirement changes. OMB plans to publish an addendum to the 2020 Compliance Supplement in Fall 2020.
NAFOA will continue to provide relevant updates as more information is released in the future.