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) (70 pages, 555 kb)
  -- Appendix A Frequently Asked Questions (04/13/2006) (14 pages, 93 kb)
  -- Appendix B Improving the Management of Government Charge Card Programs (08/05/2005) (51 pages, 282 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• OMB Circular A-125 - was rescinded and replaced by the Prompt Pay regulations at 5 CFR Part 1315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
  
• Transmittal Memorandum #3
• Transmittal Memorandum #2
  
  
• 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 (06/29/07) (166 pages, 1.16 mb)
  -- OMB Circular A-136, Financial Reporting Requirements - Revised (07/24/06) (164 pages, 1 mb)