U.S. flag

An official website of the United States government

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Home Compliance supplements

Compliance supplements

These guides from the Office of Management and Budget (OMB) are meant to help auditors complete the single audit process. They include the Federal Agency Single Audit, Key Management Liaison, and Program Contacts in the appendices.