Christopher Pembrook

Chris Pembrook, Manager Crawford & Associates, P.C.

  • Home
    Home This is where you can find all the blog posts throughout the site.
  • Categories
    Categories Displays a list of categories from this blog.
  • Tags
    Tags Displays a list of tags that have been used in the blog.

The Draft 2015 OMB Compliance Supplement is available!

Posted by on in Audit Chat
  • Font size: Larger Smaller
  • Hits: 2006
  • Subscribe to this entry
  • Print

The draft of the 2015 compliance supplement has been has been provided for the use of audit planning purposes with the final issuance expected late June 2015. Within the draft there are some interesting changes to make note of for both auditors and auditees.  These changes include reduction of the number of compliance supplements and potential issues regarding internal control evaluation.

With regards to the compliance requirements, this draft document has removed both Davis Bacon and Real Property Acquisition and Relocation Assistance.  The draft compliance matrix has replaced these requirements with reserved.  This leaves the opportunity for future requirements or modifications to the requirements removed to possibly be added in the future.  Another note is that “Period of Availability" has been renamed as "Period of Performance".


Another interesting note for both auditors and auditees is that language previously used in Part 6 "Internal Control" has been removed.  This is due to limited time for OMB to update Part 6 to reflect updates that have occurred to COSO's updated "Internal Control Framework" and GAO's “Standards for Internal Control in the Federal Government” (Green Book).  This is an area that auditees should be cognizant of as both of these documents have been referenced in the Uniform Guidance, specifically  2 CFR 200.303, as best practice documents for non-federal entity's internal control framework and are the specifically referenced in this draft of the compliance supplement. 


Chris Pembrook is a Certified Public Accountant, Certified Government Auditing Professional, and Certified Forensic Accountant who joined Crawford and Associates in September 2011. He has a bachelors degree in accounting from East Central University and a MBA from Oklahoma Christian University. Prior to joining the firm, he served as the Chief Financial Officer of the Oklahoma Police Pension & Retirement System. He also worked for the Oklahoma State Auditor’s Office for seven years, two of the years serving as the Deputy Director of the Local Government and Special Services Division.

Blog Archive

Latest Posts

Brenda Wright Provides Training to OMCTFO
Crawford Chat
As part of the firm's ongoing commitment to enha...
Continue Reading...
Marcy Twyman Conducts 2019 OML Budget Workshop
Crawford Chat
Once again in January 2019, Crawford & Assoc...
Continue Reading...
2018 Oklahoma Legislative Update
Laws Chat
The 2018 Legislative session has come to an end an...
Continue Reading...
2017 Legislative Session
Laws Chat
Another  legislative session has come to an e...
Continue Reading...