The Federal Register notice for the availability for the 2020 Compliance Supplement is now available. The entire Compliance Supplement document is also available on the OMB Website.
The 2020 Compliance Supplement (Supplement) replaces the 2019 Compliance Supplement and applies to fiscal year audits beginning after June 30, 2019.
This year’s Supplement continues the implementation of the President’s Management Agenda, Cross Agency Priority (CAP) goal number 8, “Results-Oriented Accountability for Grants,” which aims to maximize the value of grant funding by applying a risk-based, data-driven framework that balances compliance requirements with demonstrating successful results for the American taxpayer. To that end, the Compliance Supplement reduces the number of compliance areas for auditor review in part 2, Matrix from a maximum of twelve to six (which was first implemented in the 2019 Supplement), and requires a review for performance reporting for 29 programs under part 4.
The Supplement also includes guidance related to Coronavirus administrative relief included in the four OMB memoranda in Part 8, appendix VII of the Supplement. Further, OMB plans to work with Federal awarding agencies to identify the new COVID-19 programs with special compliance and reporting requirements that could be included as an Addendum to this Supplement, as appropriate.