Office of Federal Financial Management Circulars

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Circular A-11 Preparation, Submission, and Execution of the Budget (Revised July 25, 2003)
Circular A-21 Cost Principles for Educational Institutions (August 8, 2000)
Circular A-50 Audit Follow-up (September 29, 1982)
Circular A-87 Cost Principles for State, Local and Indian Tribal Governments (May 4, 1995) (further amended May 10, 2004)
Circular A-89 Catalog of Federal Domestic Assistance (August 17, 1984)
Circular A-102 Grants and Cooperative Agreements With State and Local Governments (October 7, 1994) (further amended August 29, 1997)
Circular A-110 Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations (November 19, 1993) (further amended September 30, 1999)
Circular A-122 Cost Principles for Non-Profit Organizations (June 1, 1998)
Circular A-123 -- Management's Responsibility for Internal Control (Effective beginning with Fiscal Year 2006) (Revised December 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)
-- Appendix A Frequently Asked Questions (April 13, 2006) (14 pages, 93 kb)
-- Issuance of Revised Appendix B to OMB Circular A-123 (January 15, 2009) (59 pages, 418 kb)
-- Management's Accountability and Control (Effective through Fiscal Year 2005) (Revised June 21, 1995)
-- Appendix C, Requirements for Effective Measurement and Remediation of Improper Payments
      -- Parts I and II (4/14/2011)
      -- Parts III (03/22/2010)
Circular A-127 Financial Management Systems (January 9, 2009)
-- Transmittal Memorandum #3
-- Transmittal Memorandum #2
Circular A-129 Managing Federal Credit Programs (November 2000)
Circular A-130 Transmittal Memorandum #4, Management of Federal Information Resources (November 28, 2000)
Circular A-133 Audits of States, Non-Profits, and Local Organizations (includes revisions published in the Federal Register June 27, 2003, and June 26, 2007) (34 pages, 173 kb)
-- Circular A-133 Compliance Supplement (June 2010)
-- Circular A-133 Compliance Supplement (March 2011)
Circular A-134 Financial Accounting Principles and Standards (May 20, 1993)
Circular A-136 Financial Reporting Requirements, Revised (September 29, 2010) (177 pages, 1.12 mb)
-- OMB Circular A-136, Revised (June 10, 2009) (160 pages, 1.44 mb)