OMB HOME • MANAGEMENT • FEDERAL FINANCIAL MANAGEMENT

Office of Federal Financial Management
Circulars

Some of the documents on this page were created as PDFs
Click here for PDF assistance PDF Information
 

  Financial Standards and Grants Branch
  Financial Analysis and Systems Branch
  Other Guidance
  Circulars
  Memoranda
  Resources
  Testimony

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) 
 
You are Here: Home > Management > Federal Financial Management
Federal Register | Jobs at OMB | FOIA | No FEAR | OMB Locator | USA.gov | Accessibility | Privacy Policy | Site Search