2025 OMB Compliance Supplement: Five Key Things To Know

Every year, the Office of Management and Budget (OMB) issues the 2 C.F.R. Part 200, Appendix XI Compliance Supplement for auditors to follow in determining the compliance requirements that could have a direct and material effect on the programs included in a single audit. The supplement identifies compliance information to help auditors understand each program’s objectives, procedures and requirements, and provides audit objectives and suggested audit procedures for determining compliance. 

Although the supplement had been released each May over the past few years at the behest of the auditing community, the issuance of the 2025 supplement was delayed by several months as the White House under the second Trump administration at the beginning of the year focused on other aspects of the federal government after coming into office. Finally, on Nov. 26, 2025, OMB issued the 2,208-page 2025 Compliance Supplement, which replaces the 2024 version. This year’s supplement applies to audits of federal fiscal years (FY) beginning after June 30, 2024. 

This whitepaper addresses five key topics within the 2025 supplement that are likely to be of special interest to auditors and their auditees.