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Office of Federal Financial Management
Circulars

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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 (277k)
-- Circular A-123 Appendix A Implementation Plans
    (August 1, 2005) (43k)
-- Circular A-123 Appendix A Implementation Guide
    (July 2005) (555k)
-- Appendix A Frequently Asked Questions (April 13,
    2006) (93k)
-- Issuance of Revised Appendix B to OMB Circular A-123
    (April 28, 2006) (286k)
-- 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) (205k)
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 29, 2007) (1.16mb)
    OMB Circular A-136, Revised (July 24, 2006) (1mb)

Financial Standards
 
and Grants Branch
  Financial Integrity
and Analysis Branch
  Federal Financial
 Systems Branch
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