In August the Office of Management and Budget (OMB) released its 2021 Compliance Supplement, 2 CFR Part 200 Appendix XI (Compliance Supplement). The annual compliance document provides details and guidance on the pertinent audit areas under the Uniform Grant Guidance. Not-for-profits that receive federal grants are often subject to Uniform Grant Guidance requirements, which include an audit over their administration and controls of their federal grants. Below are some of the key takeaways from the 2021 edition.