Top attendee questions from Oct. 23. 2025
Q: What is the status of the 2025 Compliance Supplement?
A: The release of the Supplement remains delayed, and there is still no definitive timeline for its issuance. According to recent communications from OMB, the delay has been further compounded by the ongoing lapse in appropriations and resulting federal government shutdown. Unfortunately, the Supplement process has not been designated as an exempted (essential) activity, so OMB staff are unable to continue work on the Supplement until the shutdown concludes.
We remain actively committed to advocating for the timely release of the Supplement on behalf of our members. In light of continued delays, we are exploring alternative approaches to support members should the release be further postponed and will continue to provide updates as soon as new developments occur.
Q: Can an auditor issue a June 30, 2025, year-end financial statement audit separate from the Uniform Guidance (UG) compliance audit
A: Generally, yes, it is permissible to issue:
- The financial statement audit report first (under GAAS and/or Government Auditing Standards), and
- The UG compliance audit later, once the Supplement becomes available.
We caution auditors to consider specific state agency requirements prior to adopting this approach and to ensure it is allowable with their firm's policy.
To assist members in navigating state-specific requirements, the GAQC has created a dedicated webpage that provides updates on state-specific extensions and guidance related to the submission of Single Audit reporting packages or UG compliance audits. We strongly encourage members to consult this resource before deciding whether to issue the financial statement audit separately from the UG compliance audit. Access the GAQC State Agency Single Audit Extension webpage.
For more detailed guidance, refer to Chapter 13: Auditor Reporting Requirements and Other Communication Considerations in a Single Audit, paragraphs 13.16 – 13.19 of the AICPA GAS-Single Audit Guide, as well as GAQC Alert #493.
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