Office of Federal Financial Management Other Guidance
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Pre-Regulatory Model Guidelines Under Section 1303 of the Affordable Care Act (September 20, 2010) (6 pages, 98 kb)
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FY 2009 User Guide to Financial Reporting in the MAX Federal Community (December 2008)
- ATDA Agencies and Government Corporations Edition (8 pages, 560 kb)
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CFO Act Agencies Edition (8 pages, 504 kb)
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M-08-24, Technical Amendments to OMB Bulletin No. 07-04, Audit Requirements for Federal Financial Statements (August 25, 2008) (52 pages, 348 kb)
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OMB Bulletin No. 07-04, Audit Requirements for Federal Financial Statements (September 4, 2007) (47 pages, 545 kb)
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OMB Bulletin No. 06-03, Audit Requirements for Federal Financial Statements (August 23, 2006) (39 pages, 255 kb)
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Alternative for Estimating Improper Payment Amounts, CFO Council Working Group on Improper Payments (September 2004)
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Statement in Auditing Standards (SAS) 70 (March 2004) (7 pages, 45 kb)
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Executive Order 13327, Federal Real Property Asset Management (February 4, 2004)
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Treasury Financial Manual, Chapter 4000 (October 4, 2001)
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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— Superseded by Circular A-136, Financial Reporting Requirements (August 23, 2005)
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GAO/PCIE Financial Audit Manual (July 2001)
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OMB Bulletin No. 01-02, Audit Requirements for Federal Financial Statements (October 16, 2000) (48 pages, 94 kb)
- Cover Memorandum Transmitting OMB Bulletin 01-02 to the Inspector General and Chief Financial Officers
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Final Rule 5 CFR 1315: Prompt Payment, Formally OMB Circular A-125 (September 29, 1999) (16 pages, 160 kb)
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Executive Order 12805, Integrity and Efficiency in Federal Programs (May 11, 1992)
- United States Standard General Ledger