Circulars: Federal Financial Management Documents
-
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 Local Governments
-
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)
-- Appendix C, Requirements for Effective Measurement and Remediation of Improper Payments (Revised 03/22/2010) (47 pages, 321 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OMB Circular A-125 - was rescinded and replaced by the Prompt Pay regulations at 5 CFR Part 1315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 the Federal Register 06/27/2003 and 06/26/2007) (34 pages, 173 kb)
-
OMB Circular A-134 - Financial Accounting Principles and Standards
-
OMB Circular A-136 - Financial Reporting Requirements - Revised (09/29/1010) (177 pages, 1.12 mb)
-- OMB Circular A-136 - Financial Reporting Requirements - Revised (06/10/2009) (160 pages, 1.44 mb)