On December 3, the General Services Administration released an addendum to the 2021 compliance supplement for State & Local Fiscal Recovery Funds. See the text below:
Note to the 2021 Compliance Supplement Addendum 1 (Addendum 1)
The 2021 Addendum 1 serves as a complement to the 2021 Compliance Supplement published on August 13, 2021 (FR Doc. 2021-17363) and applies to fiscal year audits beginning after June 30, 2020. It added two programs funded by the American Rescue Plan Act (ARP) to Part 4 of the Compliance Supplement: (1) Treasury’s Coronavirus State and Local Fiscal Recovery Funds (assistance listing number 21.027) and (2) Education’s Education Stabilization Fund (assistance listing number 84.425). For audits with report dates prior to the issuance of these guidance, auditors are not required to go back retroactively to review these two programs based on the newly issued guidance.
See additional resources below: