OMB has issued a corrected 2019 Compliance Supplement dated August 2019 that replaces the June 2019 edition. Local auditors should use the August 2019 edition in performing Federal Single Audits for fiscal years ended June 30, 2019. Auditors and other users of the OMB Compliance Supplement should refer to the four page “Errata Pages" section immediately following the table of contents in the August 2019 edition for the changes made to the June 2019 editions. OMB has not issued any guidance to auditors that have completed fieldwork or are ready to issue a compliance audit opinion. To the extent auditors have one of these audits that includes a program that is now being corrected or changed, and are looking for direction, the American Institute of CPAs (AICPA), Governmental Audit Quality Center (GAQC), recommends auditors contact the relevant agency's National Single Audit Coordinator (NSAC) using the contact information in Appendix VIII of the Supplement.
The August 2019 edition of the OMB Compliance Supplement can be accessed here: 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 2019 August edition issuance follows concerns raised by the AICPA Governmental Accounting and Auditing and reported in a letter to OMB as “errors noted in the 2019 OMB Compliance Supplement that needs addressing." Please refer to the AICPA GAQC Alerts on the AICPA's website (www.AICPA.org) for more information concerning the August 2019 reissuance.