| 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
(January 15, 2009) (59 pages, 418 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) |
