2023 OMB Compliance Supplement and Single Audit Update
Learn what the U.S. Office of Management and Budget is doing to the Compliance Supplement for 2023 single audits and hear other important developments.
Jun 13, 2023
NASBA Field of Study
Jodi Daugherty, Amanda Ward, Kimberly McCormick
U.S. Office of Management and Budget update
Knowing what is going on in the single audit arena and staying up-to-date are instrumental to performing high quality single audits. This annual Governmental Audit Quality Center (GAQC) web event is here to help.
Each year, the U.S. Office of Management and Budget (OMB) updates the Compliance Supplement (Supplement), which provides auditors with the federal government's expectations for what they should be addressing as they perform single audits of federal programs.
This event will:
- Explain what has changed and what is new in the 2023 Supplement, including updates to the "higher risk" program list, new programs, and revised requirements
- Provide updates on other recent single audit developments and the latest on the impact of COVID-19 funding and funding from the Infrastructure Investment and Jobs Act (IIJA)
- Share best practice tips for challenging single audit issues and related panelist perspectives
- Highlight available resources and tools for single audits
- Key changes to 2023 OMB Compliance Supplement
- Updates on federal single audit activities
- Single audit best practices and tips
- Identify key changes to the 2023 OMB Compliance Supplement. - Determine the impact of COVID-19 and IIJA funding on 2023 single audits.
- Identify other federal single audit activities and developments affecting 2023 single audits. - Apply best practice tips to help achieve higher single audit quality.
Who Will Benefit
- Auditors of not-for-profits, auditors of state and local governments, auditors performing single audits
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