Circulars: Federal Financial
Management Documents

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• OMB Circular A-21 - Cost Principles for Educational Institutions, Relocated to 2 CFR, Part 220 (30 pages, 384 kb)
   
• OMB Circular A-50 - Audit Followup 
   
• OMB Circular A-87 - Cost Principles for State, Local, and Indian Tribal Governments, Relocated to 2 CFR, Part 225 (18 pages, 362 kb) 
   
• OMB Circular A-102 - Grants and Cooperative Agreements with State and LocalGovernments
  • Where is the Grants Management Common Rule?
  • Where are the Attachments to A-102?
     
• OMB Circular A-110 - Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations, Relocated to 2 CFR, Part 215 (32 pages, 243 kb)
   
• OMB Circular A-122 - Cost Principles for Nonprofit Organizations, Relocated to 2 CFR, Part 230 (32 pages, 235 kb) 
   
• OMB Circular A-123 -
  -- Management's Responsibility for Internal Control (Effective beginning with Fiscal Year 2006) (Revised 12/21/2004) HTML or PDF (35 pages, 274 kb)
  -- Appendix A Implementation Plans (08/01/2005) (2 pages, 43 kb)
  -- Appendix A Implementation Guide (07/2005)
  -- Appendix A Frequently Asked Questions (04/13/2006) (14 pages, 93 kb)
  -- Appendix B Improving the Management of Government Charge Card Programs (01/15/2009) (59 pages, 418 kb)
  -- Management's Accountability and Control (Effective through Fiscal Year 2005) (Revised 06/21/1995) HTML
  -- Appendix C, Requirements for Effective Measurement and Remediation of Improper Payments (August 10, 2006) (22 pages, 236 kb) 
   
• OMB Circular A-125 - was rescinded and replaced by the Prompt Pay regulations at 5 CFR Part 1315
   
• OMB Circular A-127 - Policies and Standards for Financial Management Systems 
   
• OMB Circular A-129 - Policies for Federal Credit Programs and Non-Tax Receivables
   
• OMB Circular A-133 - Audits of States, Local Governments, and Non-Profit Organizations (includes revisions published in Federal Register 06/27/03) HTML or PDF (33 pages, 127 kb)
   
• OMB Circular A-134 - Financial Accounting Principles and Standards 
   
• OMB Circular A-136, Financial Reporting Requirements - Revised (06/03/08) (166 pages, 1.16 mb)
  -- OMB Circular A-136, Financial Reporting Requirements - Revised (06/29/07)
      (166 pages, 1.16 mb)

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