Office of Federal Financial Management
Circulars
| Circular A-11 | Preparation, Submission, and Execution of the Budget (Revised July 25, 2003) |
| Circular A-21 | Cost Principles for Educational Institutions (August 8, 2000) |
| Circular A-50 | Audit Follow-up (September 29, 1982) |
| Circular A-87 | Cost Principles for State, Local and Indian Tribal Governments (May 4, 1995) (further amended August 29, 1997) |
| Circular A-89 | Catalog of Federal Domestic Assistance (August 17, 1984) |
| Circular A-102 | Grants and Cooperative Agreements With State and Local Governments (October 7, 1994) (further amended August 29, 1997) |
| Circular A-110 | Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations (November 19, 1993) (further amended September 30, 1999) |
| Circular A-122 | Cost Principles for Non-Profit Organizations (June 1, 1998) |
| Circular A-123 | --
Management's Responsibility for Internal Control (Effective beginning with Fiscal Year 2006) (Revised December 21, 2004) HTML or PDF (35 pages, 277 kb) -- Circular A-123 Appendix A Implementation Plans (August 1, 2005) (2 pages, 43 kb) -- Circular A-123 Appendix A Implementation Guide (July 2005) -- Appendix A Frequently Asked Questions (April 13, 2006) (14 pages, 93 kb) -- Issuance of Revised Appendix B to OMB Circular A-123 (April 28, 2006) (51 pages, 286 kb) -- Management's Accountability and Control (Effective through Fiscal Year 2005) (Revised June 21, 1995) -- Appendix C, Requirements for Effective Measurement and Remediation of Improper Payments (August 10, 2006) (22 pages, 205 kb) |
| Circular A-127 | Financial Management Systems (July 23, 1993) -- Transmittal Memorandum #3 -- Transmittal Memorandum #2 |
| Circular A-129 | Managing Federal Credit Programs (November 2000) |
| Circular A-130 | Transmittal Memorandum #4, Management of Federal Information Resources (November 28, 2000) |
| Circular A-133 | Audits of States, Non-Profits, and Local Organizations (June 24, 1997, includes revisions published in the Federal Register June 27, 2003) |
| Circular A-134 | Financial Accounting Principles and Standards (May 20, 1993) |
| Circular A-136 | Financial Reporting Requirements,
Revised (June 3, 2008) (166 pages, 1.16 mb) -- OMB Circular A-136, Revised (June 29, 2007) (166 pages, 1.16 mb) |
| Financial
Standards and Grants Branch |
Financial Analysis and Systems Branch |
Other Guidance | Testimony |
