Supplement addendum

On December 22, 2020, the Office of Management and Budget (OMB) released the long-awaited 2020 Compliance Supplement Addendum (the Supplement addendum). The supplement addendum provides additional guidance for programs with expenditures of COVID-19 awards. The addendum can be found here:

A Brief Summary of the Supplement Addendum

This addendum supplements the 2020 OMB 2 CFR 200 Part 200, Appendix XI Compliance
Supplement (Supplement) to provide additional guidance for programs with expenditures of
COVID-19 awards that the auditor determines are major programs in audits performed under 2
CFR 200 Subpart F.

Note: The guidance contained in this addendum applies to program-specific
audits under the provisions of 2 CFR Part 200, Subpart F, section 200.501(c), and section
200.507, whether or not a program-specific audit guide is available.

The COVID-19 awards are funded under the following Acts:

  • Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (Pub. L. 116-123)
  • Families First Coronavirus Response Act (Pub. L. 116-127)
  • Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (Pub. L. 116-136)
  • Paycheck Protection Program and Health Care Enhancement Act (Pub. L. 116-139)

This addendum is effective for audits of fiscal years beginning after June 30, 2019. It must be
used in conjunction with other parts and appendices of the 2020 Compliance Supplement
published in August 2020 in determining the appropriate audit procedures to support the
auditor’s opinion on compliance for each major program with expenditures of COVID-19

The Anderson ZurMuehlen Team is available to answer any questions you may have. If you would like to know more about the 2020 Compliance Supplement Addendum, please contact us.


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