OMB Circular A-123 Resources
Office of Management and Budget (OMB) Circular A-123 defines management’s responsibility for internal control in Federal departments and agencies. In December 2004, OMB revised A-123 and introduced a new appendix, Appendix A, which prescribes a strengthened process to assess the effectiveness of the internal control over financial reporting.
- Circular A-123
- Implementation Guide for Appendix A
- Frequently Asked Questions about Appendix A
- DOC Circular A-123 Documents
- DOC Office of Financial Management website
Circular A-123
Implementation Guide for Appendix A
- Implementation Guide for Appendix A to OMB Circular A-123, Management’s Responsibility for Internal Control , PDF (link to Chief Financial Officers Council website) (July 2005)
Frequently Asked Questions for Appendix A
- Frequently Asked Questions Regarding Appendix A to OMB
Circular A-123, Management’s Responsibility for
Internal Control, PDF (link to OMB website)
(August 22, 2005)
Department of Commerce Circular A-123 Documents
- Department of Commerce Key A-123 Decisions, HTML
Department of Commerce Key A-123 Decisions, PDF - Project Timeline for Implementing Appendix A, A-123, HTML
A-123 Project Timeline for Implementing Appendix A, A-123, PDF - Implementation Plan for Implementing Appendix A, A-123, HTML
Implementation Plan for Implementing Appendix A, A-123, PDF - DOC Financial Processes/Cycle and Sub-Processes/Sub-Cycles, HTML
DOC Financial Processes/Cycle and Sub-Processes/Sub-Cycles, PDF - DOC Senior Management Council, HTML
- DOC Senior Assessment Team, HTML