Single audit guidance for 7 programs provided in OMB’s Addendum 2

By Ken Tysiac

Requirements were issued in January for procedures that single audit practitioners need to follow in their engagements related to seven government programs in a second addendum to the Office of Management and Budget's 2021 Compliance Supplement.

The guidance addresses the following programs:

  • Pandemic Electronic Benefits Transfer (EBT) Food Benefits.
  • Pandemic EBT Administrative Costs Grants.
  • Section 8 Housing Choice Vouchers.
  • National Railroad Passenger Corporation Grants.
  • Low-Income Household Water Assistance Program.
  • Temporary Assistance for Needy Families.
  • Child Care and Development Block Grant.

The first addendum was issued in December and provided new guidance for auditing funds received from the Coronavirus State and Local Fiscal Recovery Fund as well as an update to the Education Stabilization Fund program section.

Single audit practitioners and their clients can find more information on the guidance provided in Addendum 1, Addendum 2, and the 2021 Compliance Supplement at the AICPA Governmental Audit Quality Center (GAQC) page devoted to the topic.

— To comment on this article or to suggest an idea for another article, contact Ken Tysiac at

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