IMPORTANT NOTICE: On December 22, 2020, the Office of Management and Budget (OMB) released the Addendum to the 2020 Office of Management and Budget (OMB) Compliance Supplement (the Supplement addendum). See GAQC Alert #419 and GAQC Alert #413 for more details about the Supplement addendum and the previously released August 2020 Supplement. Listen also to several GAQC archived no-CPE Web events to learn more about these OMB issuances at: https://www.aicpa.org/interestareas/governmentalauditquality/resources/single-audit-archived-events.html.
As a public service, the GAQC has posted both the Supplement addendum and the August 2020 Supplement by individual section below. Each section was excerpted from the official full PDF files which can be found on OMB’s Office of Federal Financial Management Web site at: https://www.whitehouse.gov/omb/management/office-federal-financial-management/. To assist members, the table below also includes GAQC observations about the Supplement addendum files.
August 2020 Supplement
Supplement Addendum Sections, Including Assistance Listing Numbers
GAQC Observations on the Supplement Addendum
Key points made in updates to this section:
The effective date is same as for August 2020 Supplement (i.e., for audits of fiscal years beginning after June 30, 2019)
The addendum must be used in conjunction with August 2020 Supplement in determining the appropriate audit procedures to support the compliance opinion
A description is provided of which parts of the August 2020 Supplement are being modified, as well as which sections are new
NEW COVID-19 PROGRAMS INCLUDED
93.461 - Testing of the Uninsured - Provides claims reimbursements to health care providers for conducting testing and treatment for uninsured individuals with COVID-19.
93.498 - Provider Relief Fund - This very large new program provides relief funds to hospitals and other healthcare providers to support healthcare-related expenses or lost revenue attributable to COVID-19. An “Other Information” section in the PRF program section instructs that PRF expenditures and lost revenue will not be included on SEFAs until December 31, 2020, year-ends and later.
EXISTING PROGRAMS INCLUDED (Types of changes in these programs include adding an indication that the CARES Act added funding to the program, adding references to agency guidance, and/or identifying waivers relating to CARES Act funding.
93.153 - Coordinated Services and Access to Research for Women, Infants, Children, and Youth
93.914 - HIV Emergency Relief Project Grants
93.917 - HIV Care Formula Grants
93.918 - Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease
This is an existing program. A new special test and provision is added titled: Special Provisions for Indian Community Development Block Grant-CARES Imminent Threat Grants.