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Circulars: |
Circular A-123
– Management's Responsibility for Internal Control (Effective beginning with Fiscal Year 2006) (Revised 12/21/2004) HTML or PDF (35 pages, 277 kb)
– Circular A-123 Appendix A Implementation Plans (August 1, 2005) (2 pages, 43 kb)
– Circular A-123 Appendix A Implementation Guide (July 2005) (70 pages, 555 kb)
– Appendix A Frequently Asked Questions (April 13, 2006) (14 pages, 93 kb)
– Appendix B Improving the Management of Government Charge Card Programs (August 5, 2005) (51 pages, 282 kb)
– Management's Accountability and Control (Effective through Fiscal Year 2005) (Revised 06/21/1995)
Circular A-136, Revised (09/29/2010) (177 pages, 1.12 mb)
–Circular A-136, Revised (06/10/2009) (160 pages, 1.41 mb)
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Legislation: |
Improper Payments Information Act of 2002 (IPIA) (P.L. 107-300) (pdf)
Accountability of Tax Dollars Act of 2002 (ATDA) (P.L. 107-289) (pdf)
Recovery Auditing Act (Section 831, Defense Authorization Act, for FY 2002) (P.L. 107-107)
Reports Consolidation Act of 2000 (P.L. 106-531)
Federal Financial Management Improvement Act of 1996 (FFMIA) (P.L. 104-208) (pdf)
Government Management Reform Act of 1994 (GMRA) (P.L. 103-356)
Government Performance and Results Act of 1993 (GPRA) (P.L. 103-62)
Chief Financial Officers Act of 1990 (CFO Act) (P.L. 101-576)
Federal Managers’ Financial Integrity Act of 1982 (FMFIA) (P.L. 97-255)
Government Corporation Control Act (Ch. 557, 59 Stat. 597)
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Memoranda: |
M-08-24, Technical Amendments to OMB Bulletin No. 07-04, Audit Requirements for Federal Financial Statements (August 25, 2008) (52 pages, 348 kb)
— "As-Revised" Version of OMB Bulletin No. 07-04, Audit Requirements for Federal Financial Statements, as Amended (44 pages, 237 kb)
FY 2007 Year-end Reporting Requirements for Federal Departments and Agencies (October 31, 2007) (6 pages, 79 kb)
M-07-12, Guidance to OMB Bulletin No. 06-03, Audit Requirements for Federal Financial Statements, on Auditing Allocation Transfers (March 23, 2007) (2 pages, 33 kb)
M-04-22, Amendments to OMB Bulletin No. 01-02, Audit Requirements for Federal Financial Statements (July 27, 2004) (22 pages, 143 kb)
M-04-20, FY 2004 Performance and Accountability Reports and Reporting Requirements for the Financial Report of the United States Government (July 22, 2004) (12 pages, 122 kb)
— Superseded by Circular A-136, Financial Reporting Requirements (August 23, 2005) (158 pages, 1,116 kb)
M-03-13, Improper Payments Information Act of 2002 (May 21, 2003)
M-03-01, Business Rules for Intragovernmental Transactions (October 4, 2002)
Requirements of the Accountability of Tax Dollars Act (December 6, 2002) (3 pages, 109 kb)
Future External Reporting Changes (December 21, 2001) (3 pages, 131 kb)
— Superseded by Circular A-136, Financial Reporting Requirements (August 23, 2005) (158 pages, 1,116 kb)
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Other Guidance: |
User Guide for Financial Management Reporting via MAX Federal Community (June 2008) (25 pages, 572 kb)
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) (158 pages, 1,116 kb)
OMB Bulletin No. 01-02, Audit Requirements for Federal Financial Statements (October 16, 2000) (48 pages, 94 kb)
Treasury Financial Manual
United States Standard General Ledger
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Resources: |
Summary Report of the 2008 Financial Report of the United States Government (February 2009) (12 pages, 771 kb)
2009 Federal Financial Management Report (January 7, 2009) (46 pages, 1.7 mb)
2008 Financial Report of the United States Government (December 15, 2008)
The Federal Government's Financial Health, A Citizen's Guide to the 2007 Financial Report of the United States Government (February 2008) (12 pages, 3 mb)
2008 Federal Financial Management Report (January 31, 2008) (51 pages, 1.42 mb)
2007 Financial Report of the U.S. Government (December 17, 2007)
2007 Federal Financial Management Report (January 31, 2007) (55 pages, 729 kb)
Financial Report of the United States Government (December 2006)
2006 Federal Financial Management Report (January 31, 2006) (40 pages, 448 kb)
2005 Federal Financial Management Report (January 31, 2005) (42 pages, 639 kb)
2004 Federal Financial Management Report (August 2004) (35 pages, 680 kb)
www.cfoc.gov
www.fms.treas.gov |
