Introduction
OMB has not yet issued the final 2026 Supplement, and we recognize the challenge this creates for members. The GAQC continues to monitor the situation closely and impress upon OMB the importance of a timely release. Based on our most recent communication with OMB, the 2026 Supplement is currently under review, and no definitive issuance timeline has been provided.
We know that some members may begin audit planning using the DRAFT 2026 Compliance Supplement as a tool because it