Single Audit Compliance Supplement (State)
The State Single Audit Compliance Supplement is a publication which assists independent auditors and state financial assistance recipients in completing the compliance testing requirements of the State Single Audit. It is patterned after the federal publications issued by the Office of Management and Budget (OMB) to supplement OMB Circulars and Uniform Guidance. Supplement users should ensure that they are using the correct edition of the Supplement (including any updates thereto). The latest edition of the State Single Audit Compliance Supplement is the 2022-23 edition published in May, 2023.  The latest two editions are available free of charge as indicated below under "Documents".


2022-23 Edition:  2023 Compliance Supplement *

* Last updated 8/31/2023 to reflect payments received by grantees under CORE-CT #12060-OPM-20600-35458 as state grant awards under OPM's Tiered Payment in Lieu of Taxes (PILOT) grant program as identified in Part 2, Section 15.28.

2021-22 Edition:  2022 Compliance Supplement 


For Further Information, Please Contact:
Bill Plummer: phone (860) 418-6367,