Office of Federal Financial Management
Financial Statement Audits
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OMB issues guidance on auditing financial
statements of executive agencies, as promulgated by the General Accounting
Office (GAO) and the American Institute of Certified Public Accountants
(AICPA). OMB also provides independent analysis of issues affecting the
Inspector General (IG) community and works with the IGs to maximize their
effectiveness. In addition, OMB issues guidance for auditing recipients
of Federal funds.
Circular:
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OMB
A-50, Audit Follow-up (September 29, 1982)
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Legislation: |
Federal
Financial Management Improvement Act of 1996 (FFMIA) (P.L. 104-208) (pdf)
Government
Management Reform Act of 1994 (GMRA) (P.L. 103-356)
Chief
Financial Officers Act of 1990 (CFO Act) (P.L. 101-576)
Inspector
General Act of 1978 (P.L. 95-452)
Budget and Accounting Procedures Act of 1950 (Ch. 946, 64 Stat.
832)
Budget and Accounting Act of 1921 (Ch. 18, 42 Stat. 20)
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Memoranda: |
M-08-24, Technical Amendments to OMB Bulletin No. 07-04, Audit Requirements for Federal Financial Statements (August 25, 2008) (52 pages,
348 kb)
FY 2007 Year-end Reporting Requirements for Federal Departments and Agencies (October 31, 2007) (6 pages, 79 kb)
M-07-12, Guidance to OMB Bulletin No. 06-03, Audit Requirements for Federal Financial Statements, on Auditing Allocation Transfers (March 23, 2007) (2 pages, 33 kb)
M-04-22,
Amendments to OMB Bulletin No. 01-02, Audit Requirements for Federal
Financial Statements (July 27, 2004) (22 pages, 143 kb)
M-01-26, Revised Implementation Guidance for the Federal Financial
Management Improvement Act (January 4, 2001)
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Other
Guidance: |
OMB Bulletin No. 07-04, Audit Requirements for Federal Financial Statements (September 4, 2007) (47 pages, 545 kb)
OMB
Bulletin No. 06-03, Audit Requirements for Federal Financial Statements (August 23, 2006) (39 pages, 255 kb)
Revised
2006 List of Designated Federal Entities and Federal Entities (July 13,
2006) (2 pages, 77 kb)
2005
and 2006 List of Designated Federal Entities and Federal Entities (April 27,
2006) (4 pages, 109 kb)
2004
List of Designated Federal Entities and Federal Entities (January 28,
2005) (2 pages, 75 kb)
2004 Audit Report (December 2,
2004) (1 pages, 64 kb)
OMB Bulletin No. 01-02, Audit Requirements for Federal Financial Statements
(October 16, 2000) (48 pages, 91 kb)
Executive
Order 12805, Integrity and Efficiency in Federal Programs (May
11, 1992)
GAO/PCIE Financial
Audit Manual
Statement in Auditing
Standards (SAS) 70 (pdf)
Treasury
Financial Manual, Chapter 4000 (pdf)
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Resources: |
www.ignet.gov
www.fms.treas.gov
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