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
- 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)
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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A-125 - was rescinded and replaced by the Prompt Pay regulations at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
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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)
- OMB Circular A-136, Financial Reporting Requirements -
