Financial Statements

Laws and Regulations

• Federal Managers Financial Integrity Act (Integrity Act) of 1982
  (P.L. 97-255)
• Chief Financial Officers Act of 1990 (P.L. 101-576)
• Government Management Reform Act (GMRA) of 1994 (P.L. 103-356)
• Reports Consolidation Act of 2000 (P.L. 106-531)
  

OMB Guidance

• OMB Bulletin No. 01-09, Form and Content of Agency Financial Statements (September 25, 2001)
• OMB Circular A-134, Financial Accounting Principles and Standards (May 20, 1993)
• OMB Bulletin No. 01-02, Audit Requirements for Federal Financial Statements (October 16, 2000) (94k)
  • Cover Memorandum Transmitting OMB Bulletin 01-02 to the Inspector General and Chief Financial Officers
  • Template for Management's Schedule of Information Contained in Legal Letter Responses (Excel Format)
  • Submission of Legal Letters and Related Management Schedules
• Analytical Perspectives, Budget of the United States Government, Fiscal Year 2003 (3.2 MB)
  

• M-04-11, Service Organization Audits (April 30, 2004)
• FY 2003 Financial and Performance Reporting (August 13, 2003)
• Accountability of Tax Dollars Act of 2002 -- Implementation Guidance and Executive Forum March 31 (March 20, 2003)
• Requirements of the Accountability of Tax Dollars Act of 2002
  (December 6, 2002) (109k)
• FY 2002 Financial and Performance Reporting (October 18, 2002)
• Scorecard Criteria (requirements for green/yellow/red) - This section on Financial Management Scorecard Criteria is on page 413 of the Analytical Perspectives section of the FY 2003 Budget
• Legal and Management Representation Letters (June 4, 2002) (102k)
• Future External Reporting Changes (December 21, 2001) (131k)
  

External Links

• Federal Accounting Standards Advisory Board
• Department of the Treasury, Financial Management Service
• Chief Financial Officers Council
• General Accounting Office

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