Auditors conducting single audits for American Recovery and Reinvestment Act grant programs should not expect a second addendum to the Office of Management and Budget Circular A-133 Compliance Supplement.

The OMB issued addendum 1 to the supplement last June, adding numerous requirements for auditing Recovery Act programs (see "OMB Clarifies Recovery Act Auditing in Compliance Supplement Addendum," September 2009). It created several new clusters of programs, included special tests and provisions for Recovery Act awards and provided guidance emphasizing internal controls over Recovery Act funds.

At the time, OMB officials anticipated releasing a second addendum as more information came available. However, the Single Audit Information Service has learned that OMB now does not intend to issue a second addendum. Instead, it will include all new information in the 2010 Circular A-133 Compliance Supplement this spring.

For more information on single audits for Recovery Act programs, see upcoming issues of the Single Audit Information Service or visit Thompson’s Economic Recovery Grants Center at http://www.grantsinfocenter.com.