On November 25, 2025, the Office of Management and Budget (OMB) officially released the final 2025 Compliance Supplement. Auditors can now use the final version to complete their June 30, 2025 audits for submission to the Federal Audit Clearinghouse.
Based on the AICPA Governmental Audit Quality Center’s (GAQC) review, the final Supplement remains unchanged from the previous draft released by OMB in August 2025. Appendix V of the final 2025 Supplement provides a list of changes from the 2024 Supplement.
Even with the significant delay in releasing the final Supplement, we are not aware of any extensions issued by OMB pertaining to when Single Audits must be submitted to the Federal Audit Clearinghouse.
Does your nonprofit organization receive federal funding and have a fiscal year ending on or after June 30, 2025? If so, you may be wondering how the delayed release of the 2025 Compliance Supplement will impact your upcoming Single Audit.
Here's what you need to know.
Halt On Issuing Single Audits
The AICPA GAQC has confirmed that auditors cannot issue a Single Audit for a June 30, 2025, year end (or later) until the 2025 Compliance Supplement is officially released by the OMB.
Why Does This Matter?
The 2025 Compliance Supplement provides key guidance for performing a Single Audit, including:
- Which federal program requirements need to be tested
- How to apply the 2024 updates to the Uniform Guidance
- What federal reviewers and peer reviewers can expect to see in your audit
Without this information, auditors do not have the necessary direction to complete and issue your audit in compliance with federal requirements.
What You Can Expect
OMB has provided the GAQC with a final draft of the 2025 Compliance Supplement to support early planning for upcoming Single Audit engagements. While this draft version has not yet been formally cleared by OMB leadership, auditors are encouraged to use it strictly for planning purposes.
OMB has indicated that no significant changes are expected during the final clearance process. However, once the 2025 version is officially released, we will carefully review and compare it to ensure there are no significant changes that could affect your audit.
In short, while this delay may slow down the final audit process, we are taking steps now to minimize disruption and keep your organization in compliance.
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Contact us online or call 800.899.4623.
