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Compliance Supplement Addendum

The Office of Management and Budget (OMB) issued the 2020 Compliance Supplement Addendum.  This addendum supplements the 2020 OMB 2 CFR 200 Part 200, Appendix XI Compliance Supplement (Supplement) to provide additional guidance for programs with expenditures of COVID-19 awards that the auditor determines are major programs in audits performed under 2 CFR 200 Subpart F.  This addendum is effective for audits of fiscal years beginning after June 30, 2019. It must be used in conjunction with other parts and appendices of the 2020 Compliance Supplement published in August 2020 in determining the appropriate audit procedures to support the auditor’s opinion on compliance for each major program with expenditures of COVID-19 awards.