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 2024-25 edition published in May, 2025.  The latest two editions are available free of charge as indicated below under "Documents". 


Documents:

2024-25 Edition:  2025 Compliance Supplement1,2

2023-24 Edition:  2024 Compliance Supplement 

 

  See Technical Bulletin issued 5/30/2025 for guidance on significant revisions made from the 2024 Compliance Supplement.

  2 Revised 12/2/2025. click here for a summary of changes made as of 12/2/2025.

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For Further Information, Please Contact:
Bill Plummer: phone (860) 418-6367, bill.plummer@ct.gov