2019 OMB Compliance Supplement

May 16, 2019 Modified: July 2, 2019

NOTICE: On September 20, 2019, the OMB issued a correction edition of the 2019 Compliance Supplement which replaces the previously released 2019 Supplement. OMB issued the correction edition in one large PDF file that can be accessed at:  https://www.whitehouse.gov/wp-content/uploads/2019/09/2-CFR_Part-200_Appendix-XI_Compliance-Supplement_August-2019_FINAL_v2_09.19.19.pdf.  The correction edition was necessary due to a significant number of errors that had been identified by the GAQC and others.  Read GAQC Alert #387 to learn more about the nature of the changes made by OMB in the correction edition of the 2019 Supplement and for related auditor advice.

An “Errata Page,” which is actually 4 pages long, was added by OMB after the Table of Contents to identify the corrections and changes that have been made.  All pages of the correction edition now reflect an August 2019 date.  However, to assist auditors in identifying changes made, OMB has included the term “revised” in the footer on those pages with changes

As a public service, the GAQC is making available below the corrected edition of the 2019 Supplement broken down by individual sections.  These sections were excerpted from the full PDF file posted on the OMB Web site.  To further assist members, we have identified which sections of the Supplement include corrections or changes (using OMB’s Errata page) and provided comments to assist members in understanding what has been changed at a high level.  Auditors should read the more detailed Errata page to learn more about the specific changes made.

CAUTION: To efficiently repost the corrected sections we had to retain the same file names we used for the originally released 2019 Supplement.  If you download the files below, be sure to rename them to distinguish them from any of the original files you saved.  The GAQC has retained the original 2019 Supplement files.  If you need to access an original file, send an e-mail request to gaqc@aicpa.org.

Section, Part, Program, or Appendix

Correction Made by OMB?

(Yes or No)

Comments

Title Page

Yes

Date changed.

Table of Content

No

 

Errata Page

New Page

This section is new and identifies the changes made in the corrected edition of the 2019 Supplement.

Part 1

No

 

Part 2

Yes

Per the OMB Errata Page, the matrix lines for the following CFDA numbers have been revised: 

14.157, 14.218 and 14.228, 14.239, 14.256

84.010, 84.027, 84.126, 84.181, 84.287, 84.365, and 84.367

93.153, 93.217, 93.767, 93.914, 93.917, and 93.918.

Part 3

No

 

Part 4 Introduction

No

 

CORPORATION FOR NATIONAL AND COMMUNITY SERVICE

No

 

DEPARTMENT OF COMMERCE

No

 

DEPARTMENT OF DEFENSE

No

 

DEPARTMENT OF EDUCATION

Yes.

Changes made to CFDA Nos. 84.000, 84.010, 84.027,  

84.126, 84.181, 84.287, 84.365, and 84.367.

 

DEPARTMENT OF ENERGY

No

 

DEPARTMENT OF HEALTH AND HUMAN SERVICES

Yes

Changes made to CFDA Nos. 93.153, 93.217, 93.264  and 93.342, 93.545, 93.767, 93.914, 93.917, and 93.918.

DEPARTMENT OF HOMELAND SECURITY

No

 

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

Yes

Changes made to CFDA Nos. 14.157, 14.218 and 14.228, 14.239, and 14.256.

DEPARTMENT OF JUSTICE

No

 

DEPARTMENT OF LABOR

No

 

DEPARTMENT OF THE INTERIOR

Yes

Changes made to CFDA Nos. 15.000 and 15.605. 

DEPARTMENT OF TRANSPORTATION

Yes

Changes made to CFDA Nos. 20.000, 20.001, and 20.205.

ENVIRONMENTAL PROTECTION AGENCY

No

 

GULF COAST ECOSYSTEM RESTORATION COUNCIL

No

 

NATIONAL ENDOWMENT FOR THE HUMANITIES

No

 

SOCIAL SECURITY ADMINISTRATION

No

 

TREASURY

Yes

Changes made to 21.020.

UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT

No

 

UNITED STATES DEPARTMENT OF AGRICULTURE

Yes

Changes made to CFDA Nos. 10.760 and 10.766.

Part 5

Yes

Student Financial Assistance Cluster - Significant changes made to entire program.  A particular focus area for auditors should be changes made to the required communication on sampling relating to Pell grants and Direct Loan program which broadens the requirement to all sampling procedures (regardless of whether there are findings) and has the auditor sending the information to Education via e-mail instead of as part of the Schedule of Findings and Questioned Costs.

Other Clusters -

CFDA 15.626 added to the Fish and Wildlife Cluster.

Removed the Treasury CDFI Cluster (although 21.020 remains in Part 4).

Removed Maternal, Infant, and Early Childhood Home Visiting Cluster (although 93.870 remains in Part 4).

 

Part 6

Yes

Appendix 2 revised to correct illustrative controls that previously were shown in the incorrect columns.

Part 7

No

 

Appendix I

No

 

Appendix II

No

 

Appendix III

Yes

Updated points of contact are included.

Appendix IV

No

 

Appendix V

No

 

Appendix VI

No

 

Appendix VII (includes VII-A Other Audit Advisories-Hurricane and NDAA Addendum)

No

 

Appendix VIII

No

 

Appendix IX

No