President's Budget
Management
Information & Regulatory Affairs
Legislative Information
Agency Information
Office of Federal Financial Management
Financial
Reporting
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All executive agencies, pursuant to the Chief
Financial Officers Act of 1990 and the Accountability
for Tax Dollars Act of 2002 , are required to prepare and submit audited
financial statements to OMB and the Congress. Recognizing that financial
and performance information in one document presents a more comprehensive
and integrated picture of agency performance, OMB expanded the authorization
granted under the Reports Consolidation Act of 2000 to require that agencies
prepare a combined Performance and Accountability Report (PAR) each year.
The Department of the Treasury, in consultation with OMB, issues the Financial
Report of the United States Government .
Circulars:
Circular
A-123
-- Management's Responsibility for Internal Control
(Effective beginning with Fiscal Year 2006) (Revised
12/21/2004) 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) (70 pages, 555 kb)
--
Appendix A Frequently
Asked Questions
(April 13, 2006) (14 pages, 93 kb)
--
Appendix B Improving
the Management of Government
Charge Card Programs (August 5,
2005) (51 pages, 282 kb)
--
Management's Accountability
and Control (Effective
through Fiscal Year 2005) (Revised 06/21/1995)
Circular
A-136 , Revised (06/29/07) (166 pages, 1.16 mb)
-- OMB Circular A-136 , Revised (07/24/06) (164 pages, 1 mb)
Legislation:
Improper
Payments Information Act of 2002 (IPIA) (P.L. 107-300) (pdf)
Accountability
of Tax Dollars Act of 2002 (ATDA) (P.L. 107-289) (pdf)
Recovery
Auditing Act (Section 831, Defense Authorization Act, for FY 2002)
(P.L. 107-107)
Reports
Consolidation Act of 2000 (P.L. 106-531)
Federal
Financial Management Improvement Act of 1996 (FFMIA) (P.L. 104-208)
(pdf)
Government
Management Reform Act of 1994 (GMRA) (P.L. 103-356)
Government
Performance and Results Act of 1993 (GPRA) (P.L. 103-62)
Chief
Financial Officers Act of 1990 (CFO Act) (P.L. 101-576)
Federal Managers’ Financial Integrity
Act of 1982 (FMFIA) (P.L. 97-255)
Government Corporation Control Act (Ch. 557, 59 Stat. 597)
Memoranda:
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-04-20,
FY 2004 Performance and Accountability Reports and Reporting Requirements
for the Financial Report of the United States Government (July 22,
2004) (12 pages, 122 kb)
-- Superseded by Circular
A-136, Financial Reporting
Requirements
(August 23, 2005) (158 pages, 1,116 kb)
M-03-13, Improper
Payments Information Act of 2002 (May 21, 2003)
M-03-01, Business Rules for Intragovernmental
Transactions (October 4, 2002)
Requirements of the Accountability
of Tax Dollars Act (December 6, 2002) (3 pages, 109 kb)
Future External Reporting Changes
(December 21, 2001) (3 pages, 131 kb)
-- Superseded by Circular
A-136, Financial Reporting
Requirements
(August 23, 2005) (158 pages, 1,116 kb)
Other
Guidance:
User Guide for Financial Management Reporting via MAX Federal Community (June 2008) (25 pages, 572 kb)
OMB
Bulletin No. 01-09 , Form and Content of Agency Financial Statements
(September 5, 2001)
-- Superseded by Circular
A-136, Financial Reporting
Requirements
(August 23, 2005) (158 pages, 1,116 kb)
OMB Bulletin No. 01-02 , Audit
Requirements for Federal Financial Statements (October 16, 2000)
(48 pages, 94 kb)
Treasury
Financial Manual
United States Standard
General Ledger
Resources:
2009 Federal Financial Management Report
(January 7, 2009) (46 pages, 1.7 mb)
2008 Financial Report of the United States Government (December 15, 2008)
The Federal Government's Financial Health, A Citizen's Guide to the 2007 Financial Report of the United States Government (February 2008) (12 pages, 3 mb)
2008 Federal Financial Management Report
(January 31, 2008) (51 pages, 1.42 mb)
2007 Financial Report of the U.S. Government (December 17, 2007)
2007 Federal Financial Management Report (January 31, 2007) (55 pages, 729 kb)
Financial
Report of the United States Government (December 2006)
2006
Federal Financial Management Report (January 31, 2006) (40 pages, 448 kb)
2005
Federal Financial Management Report (January 31, 2005) (42 pages, 639 kb)
www.whitehouse.gov/omb/financial/2004_report.pdf --
2004 Federal Financial Management Report (August 2004) (35 pages, 680 kb)
www.cfoc.gov
www.fms.treas.gov