Circulars: Federal Financial Management Documents

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NOTE: Final Guidance has been issued that, upon implementation, will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 C.F.R. Parts 220, 225, 215, and 230); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up. See final guidance and OMB Policy Statements for more information.

• 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
  • 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)
  -- Appendix C, Requirements for Effective Estimation and Remediation of Improper Payments (10/20/2014) (53 pages, 28.7 mb) 


• OMB Circular A-125 - was rescinded and replaced by the Prompt Pay regulations at 5 CFR Part 1315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 (Revised 01/2013) HTML or PDF (52 pages, 3.03 mb)
  -- Transmittal Letter HTML or PDF (2 pages, 508 kb)
  -- Policies for Federal Credit Programs and Non-Tax Receivables HTML or PDF (24 pages, 440 kb)
  -- Attachment: Write-Off/Close-out Processes for Receivables HTML or PDF (1 page, 142 kb)
  -- Appendix A: Program Reviews HTML | PDF (4 pages, 261 kb)
  -- Appendix B: Model Bill Language for Credit Programs HTML | PDF (2 pages, 164 kb) 
  -- Appendix C: Management and Oversight Structures HTML | PDF (4 pages, 206 kb) 
  -- Appendix D: Effective Reporting for Data-Driven Decision Making HTML | PDF (8 pages, 1.34 mb)
  -- Appendix E: Communications Policies HTML | PDF (4 pages, 197 kb)
   


• 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 (09/18/2014) (183 pages, 1.78 mb)
     -- OMB Circular A-136, Financial Reporting Requirements - Revised (10/21/2013) (185 pages, 8.17 mb)
     -- OMB Circular A-136, Financial Reporting Requirements - Revised (8/3/2012) (181 pages, 8.15 mb)
     -- OMB Circular A-136, Financial Reporting Requirements - Revised (10/27/2011) (182 pages, 6.32 mb)
     -- OMB Circular A-136, Financial Reporting Requirements - Revised (09/29/2010) (177 pages, 1.12 mb)

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