Hi everyone,

The long awaited 2016 Compliance Supplement has been released (see link below). I jumped straight to what I believe to be the most important section in light of the Uniform Guidance, which is Part 6 - Internal Controls (you may remember this part was left out in 2015 since it wasn't updated for COSO and the Greenbook) and it is at a much higher level than previously (see 2014 Part 6 for reference), as it no longer breaks down internal controls by each of the Compliance Requirements. I wrote an article for the SRA Catalyst a few months ago that talked about our auditor's approach to the Single Audit, as  FY2016 is the first auditable year under the Uniform Guidance, Subpart F, and I'd say their approach aligns with what is in the new Compliance Supplement (see link below for the article).

Enjoy!!

PS - Part 6 - Internal Controls starts on page 1,537 of the PDF.

https://www.whitehouse.gov/sites/default/files/omb/assets/OMB/circulars/a133_compliance/2016/2016_compliance_supplement.pdf

http://srainternational.org/publications/catalyst/201606/what-expect-while-you%E2%80%99re-expecting%E2%80%A6your-single-audit

Sincerely,

Jason Guilbeault, CRA
Director, Post Award Services
Sponsored Program Administration
Augusta University (formerly Georgia Regents University)
1120 15th St. CJ-3301
Augusta, GA  30912
706-721-0007
xxxxxx@augusta.edu

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