OMB Circulars: Federal Financial Management Documents

This is historical material, "frozen in time." The web site is no longer updated and links to external web sites and some internal pages will not work.

OMB Circulars: Federal Financial Management Documents

OMB Circular A-21 - Cost Principles for Educational Institutions
OMB Circular A-50 - Audit Followup
OMB Circular A-87 - Cost Principles for State, Local, and Indian Tribal Governments
OMB Circular A-102 - Grants and Cooperative Agreements with State and Local Governments
OMB Circular A-110 - Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations
OMB Circular A-122 - Cost Principles for Nonprofit Organizations
OMB Circular A-123 - Management Accountability and Control
OMB Circular A-125 - Prompt Payment (Available in hard copy only)
OMB Circular A-127 - Policies and Standards for Financial Management Systems
Circular A-127 Transmittal Memorandum #2
OMB Circular A-129 - Managing Federal Credit Programs
OMB Circular A-133 - Audits of States, Local Governments, and Non-Profit Organizations
OMB Circular A-134 - Financial Accounting Principles and Standards