This GAQC Alert provides updates on the following matters:
A status update on the Office of Management and Budget (OMB) 2026 Compliance Supplement (2026 Supplement);
A reminder of the implications for issuing single audits due to the 2026 Supplement delay;
A comment letter submitted on the Governmental Accounting Standards Board (GASB) Exposure Draft (ED), Infrastructure Assets;
A comment letter submitted on OMB's proposed changes to the Federal Financial Assistance Regulations (that is, Title 2 of U.S. Code of Federal Regulations (CFR));
A reminder that the regulations related to web and mobile accessibility from the U.S. Departments of Justice and Health and Human Services are effective in April and May 2027, respectively.