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• Financial Standards and Grants Branch
• Financial Analysis and Systems Branch
• Other Guidance
• Circulars
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- FY 2009 User Guide to Financial Reporting in the MAX Federal Community (December 2008)
- M-08-24, Technical Amendments to OMB Bulletin No. 07-04, Audit Requirements for Federal Financial Statements (August 25, 2008) (52 pages, 348 kb)
- OMB Bulletin No. 07-04, Audit Requirements for Federal Financial Statements (September 4, 2007) (47 pages, 545 kb)
- OMB Bulletin No. 06-03, Audit Requirements for Federal Financial Statements (August 23, 2006) (39 pages, 255 kb)
- Alternative for Estimating Improper Payment Amounts, CFO Council Working Group on Improper Payments (September 2004)
- Statement in Auditing Standards (SAS) 70 (March 2004) (7 pages, 45 kb)
- Executive Order 13327, Federal Real Property Asset Management (February 4, 2004)
- Treasury Financial Manual, Chapter 4000 (October 4, 2001)
- 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-- Superseded by Circular A-136, Financial Reporting Requirements (August 23, 2005)
- GAO/PCIE Financial Audit Manual (July 2001)
- OMB Bulletin No. 01-02, Audit Requirements for Federal Financial Statements (October 16, 2000) (48 pages, 94 kb)
- Cover Memorandum Transmitting OMB Bulletin 01-02 to the Inspector General and Chief Financial Officers
- Final Rule 5 CFR 1315: Prompt Payment, Formally OMB Circular A-125 (September 29, 1999) (16 pages, 160 kb)
- Executive Order 12805, Integrity and Efficiency in Federal Programs (May 11, 1992)
- United States Standard General Ledger