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FMC Home > Resources > Government Resource Center > Standards and Regulations > OMB Circulars
OMB Circulars

The OMB provides guidance for accounting at all levels of government.  This page provides a portal to some of the most commonly used OMB Circulars.

 

  • OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (06/24/1997) (includes revisions published in Federal Register 06/27/2003) PDF 

March 2007 Compliance Supplement
March 2006 Compliance Supplement
Appendix A: Data Collection Form (Form SF-SAC)
March 2005 Compliance Supplement Update 

 

 Relocated to 2 CFR, Part 220

 

  • OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments (05/10/2004) PDF

Relocated to 2 CFR, Part 225

 

  •  OMB Circular A-102, Grants and Cooperative Agreements With State and Local Governments (10/07/1994) (further amended 08/29/1997) PDF 

Where is the Grants Management Common Rule?
Where are the Attachments to A-102?
Where have Agencies Codified the A-102 Common Rule?

 

  • OMB Circular A-110, Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations (11/19/1993) (further amended 09/30/1999,

Relocated to 2 CFR, Part 215

Where are the Attachments to A-110?
Where have Agencies Codified A-110?

 

Relocated to 2 CFR, Part 230

How are cognizant agencies determined for indirect costs?

Where is the updated OMB list? 

    

  • OMB Circular A-123, Management's Responsibility for Internal Control (Effective beginning with Fiscal Year 2006) (Revised 12/21/2004) PDF

Appendix A Implementation Plans (08/01/2005)
Appendix A Implementation Guide (07/2005)

Appendix A Frequently Asked Questions (04/13/2006)

Management's Accountability and Control (Effective through Fiscal Year 2005) (Revised 06/21/1995)
Appendix C, Requirements for Effective Measurement and Remediation of Improper Payments (08/10/2006) )