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OMB Documents and Guidance >Memoranda

Conducting Acquisition Assessments under OMB Circular A-123
Issued By: OMB - Effective Date: 05.20.2008, 0.458K, PDF
Abstract: OFPP is issuing the attached guidelines to conduct entity level internal control reviews of the acquisition function, as required by OMB Circular A-123. OMB Circular A-123, Management’s Responsibility for Internal Control, requires agency managers to continuously monitor and improve the effectiveness of internal control associated with their programs. The guidelines include a template to provide a standard approach for conducting the entity level acquisition reviews required under the Circular. The guidelines also require agencies to integrate their assessment efforts with existing agency internal control processes and practices to ensure the coordinated establishment, assessment and correction of internal controls for acquisition.

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