Policy and compliance resources
The FAC operates on behalf of the Office of Management and Budget (OMB). It follows policy and guidance set by OMB and adheres to the federal Paperwork Reduction Act.
The Uniform Guidance outlines the policy for single audits. States, local governments, and non-profit organizations should follow the guidance when completing audits.
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.
- 2023 Compliance Supplement
- 2022 Compliance Supplement
- 2021 Compliance Supplement
- 2020 Compliance Supplement
FAC Burden Statement
Paperwork Reduction Act Statement—This information collection meets the requirements of 44 U.S.C. § 3507, as amended by section 2 of the Paperwork Reduction Act of 1995. You do not need to answer these questions unless we display a valid Office of Management and Budget (OMB) control number. The OMB control number for this collection is 3090-0330. We estimate that it will take an average of 100 hours for large grantees and 21 hours for all other grantees to read the instructions, gather the facts, and answer the questions. Send only comments relating to our time estimate, including suggestions for reducing this burden, or any other aspects of this collection of information to: U.S. General Services Administration, Regulatory Secretariat Division (M1V1CB), 1800 F Street, NW, Washington, DC 20405.