Office of Federal Financial Management
Memoranda

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

• FY 2007 Year-end Reporting Requirements for Federal Departments and Agencies (October 31, 2007) (6 pages, 79 kb)
   
• 2007 Guidance and Schedule for P.L.106-107 Annual Report (October 9, 2007) (5 pages, 66 kb)
   
• Year-end Accounting Guidance for Disaster Relief Fund Transactions (September 17, 2007) (3 pages, 43 kb)
   
• Clarification of Reporting Requirements for Performance and Accountability Report (PAR) Pilot (September 12, 2007) (1 page, 33 kb)
   
• FY 2007 Pilot Program for Alternative Approaches to Performance and Accountability Reporting (May 17, 2007) (2 pages, 36 kb)
   
• M-05-26, 2005 Year-end Accounting Guidance for Disaster Relief Fund Transactions (September  28, 2005) (3 pages, 43 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)
   
• M-04-10, Debt Collection Improvement Act Requirements (April 19, 2004) (4 pages, 62k)
   
• M-04-05, Clarification of Passback Language to Grant-Making Agencies (January 7, 2004)
   
• M-04-01, OMB Issues Grants.gov FIND Policy (October 15, 2003)
   
• M-03-16, OMB Issues Grants Management Policies (July 15, 2003) (1 page, 91 kb)
   
• M-03-13, Improper Payments Information Act of 2002 (May 21, 2003)
   
• M-03-07, Programs to Identify and Recover Erroneous Payments to Contactors (January 16, 2003)
   
• M-03-02, Increased Oversight for Government Purchase and Travel Cards (October 15, 2002)
   
• M-03-01, Business Rules for Intragovernmental Transactions (October 4, 2002)
   
• M-01-26, Component-Level Audits (January 4, 2001)
   
• Requirements of the Accountability of Tax Dollars Act (December 6, 2002) (3 pages, 109 kb)
   
• Legal and Management Representation Letters (June 4, 2002) (2 pages, 102 kb)
   
• Future External Reporting Changes (December 21, 2001) (3 pages, 131 kb)
   
• Revised Implementation Guidance for the Federal Financial Management Improvement Act (January 4, 2001) (11 pages, 32 kb)
   
• M-96-05, Government Corporations (December 8, 1995) (19 pages, 2,500 kb)