Office of Federal Financial Management

The Chief Financial Officers Act (CFO) of 1990 created OFFM as the Executive Branch’s focal point in a framework for more effective Federal financial management. OFFM responsibilities include implementing the financial management improvement priorities of the President, establishing government-wide financial management policies of executive agencies, and carrying out the financial management functions of the CFO Act.

OFFM’s mission is to develop and implement coordinated policy with Federal Chief Financial Officers to assure that Federal financial management practices support effective delivery of service across the United States Federal government.

Resources and Other Information

• OMB Circular A-136, Financial Reporting Requirements (May 22, 2023) (128 Pages, 3 MB)
• 2023 Compliance Supplement – 2 CFR Part 200 Appendix XI (May 2023)
  • Title page and Table of Contents (9 pages, 644 KB)
  • Part 1 — Background, Purpose, and Applicability (10 pages, 238 KB)
  • Part 2 — Matrix of Compliance Requirements (8 pages, 1 MB)
  • Part 3 — Compliance Requirements (101 pages, 1 MB)
  • Part 4 — Agency Program Requirements (1 page, 18 KB)
  • Part 4 — Department of Agriculture (USDA) (157 pages, 1 MB)
  • Part 4 — Department of Commerce (DOC) (27 pages, 744 KB)
  • Part 4 — Department of Defense (9 pages, 150 KB)
  • Part 4 — Department of Housing and Urban Development (HUD) (315 pages, 6 MB)
  • Part 4 — Department of the Interior (DOI) (59 pages, 2 MB)
  • Part 4 — Department of Justice (DOJ) (20 pages, 519 KB)
  • Part 4 — Department of Labor (DOL) (95 pages, 1 MB)
  • Part 4 — Department of Transportation (DOT) (120 pages, 3 MB)
  • Part 4 — Department of the Treasury (113 pages, 2 MB)
  • Part 4 — Federal Communications Commission (FCC) (27 pages, 561 KB)
  • Part 4 — National Endowment for the Humanities (NEH) (5 pages, 231 KB)
  • Part 4 — Small Business Administration (SBA) (7 pages, 269 KB)
  • Part 4 — Environmental Protection Agency (EPA) (16 pages, 367 KB)
  • Part 4 — Department of Energy (DOE) (17 pages, 204 KB)
  • Part 4 — Department of Education (ED) (275 pages, 3 MB)
  • Part 4 — Gulf Coast Ecosystem Restoration Council (RESTORE Council) (7 pages, 276 KB)
  • Part 4 — Health and Human Services (HHS) (399 pages, 4 MB)
  • Part 4 — Corporation for National and Community Service (CNCS) (22 pages, 533 KB)
  • Part 4 — Social Security Administration (SSA) (6 pages, 149 KB)
  • Part 4 — Department of Homeland Security (DHS) (28 pages, 523 KB)
  • Part 4 — U.S. Agency for International Development (USAID) (6 pages, 120 KB)
  • Part 5 — Clusters of Programs (101 pages, 2 MB)
  • Part 6 — Internal Control (29 pages, 568 KB)
  • Part 7 — Guidance for Auditing Programs Not Included in this Compliance Supplement (7 pages, 82 KB)
  • Part 8 — Appendices (65 pages, 2 MB)
  • Entire 2023 Compliance Supplement (May 19, 2023) (2,061 pages, 24 MB)
• OMB Bulletin No. 22-01, Audit Requirements for Federal Financial Statements (August 26, 2022) (44 Pages, 599 KB)
• 2022 Compliance Supplement – 2 CFR Part 200 Appendix XI (May 11, 2022) (1,968 Pages, 20,994 KB)
• 2021 Compliance Supplement – 2 CFR Part 200 Appendix XI (August 25, 2021) (1,787 Pages, 29,513 KB)
• OMB Circular A-136, Financial Reporting Requirements – Revised (6/03/2022) (124 pages, 2.1 MB)
• 2020 Compliance Supplement Addendum – 2 CFR Part 200 Appendix XI (December 22, 2020) (118 Pages, 1,280 KB)
• Federal Program Inventory Exploratory Pilot (December 03, 2020) (4 Pages, 4,058 KB)
• 2020 Compliance Supplement – 2 CFR Part 200 Appendix XI (August 14, 2020) (1,559 pages,  15,241 KB)
• 2020 Compliance Supplement FRN (August 18, 2020)
• Risk-Based Financial Audits and Reporting Activities in Response to COVID-19 (June 17, 2020) (5 Pages, 4,420 KB)
• OMB Circular A-136, Financial Reporting Requirements (June 28, 2019) (119 pages, 1.76 MB)
• 2019 Compliance Supplement FRN (July 1, 2019) (1 page, 366 KB)
• 2 CFR_Part 200_Appendix XI_Compliance Supplement_August 2019_FINAL_v2_09.19.19 (August 1, 2019) (1,622 pages. 27,290 KB)
• OMB Circular A-136, Financial Reporting Requirements (July 30, 2018) (123 pages, 2 MB)
• M-18-18, Implementing Statutory Changes to the Micro-Purchase and the Simplified Acquisition Thresholds for Financial Assistance (June 21, 2018) (2 pages, 656 KB)
• 2018 Compliance Supplement (PDF) (May 17, 2018) (251 pages, 5 MB)
• SPOC List as of April 20, 2020 (April 16, 2020) ( 3 pages, 333 KB)
• 2017 Compliance Supplement (PDF) (August 2017) (1,667 pages, 8.45 MB)
• Improving Federal Real Property Data Quality -Required Data Validation and Verification Procedures (January 28,2016) (2 Pages, 356KB)
• DATA Act Data Standards
• Appendix D, Compliance with the Federal Financial Management Improvement Act (September 20, 2013) (20 pages, 4.37 MB)
• Improving Data Quality for USASpending.gov (June 12, 2013) (4 pages, 776 KB)
• Circulars
• Bulletins
• Memoranda
• PaymentAccuracy.gov
• Catalog of Federal Domestic Assistance
• Chief Financial Officers Council
• Federal Accounting Standards Advisory Board
• Financial Report of the United States Government
• GSA SmartPay®
• Federal Audit Clearinghouse
• Council of the Inspectors General on Integrity and Efficiency Webpage
• 2022 Compliance Supplement – 2 CFR Part 200 Appendix XI (May 11, 2022) (1,968 Pages, 20,994 KB)
• 2021 Compliance Supplement – 2 CFR Part 200 Appendix XI (August 25, 2021) (1,787 Pages, 29,513 KB)
• OMB Circular A-136, Financial Reporting Requirements – Revised (6/03/2022) (124 pages, 2.1 MB)
• 2020 Compliance Supplement Addendum – 2 CFR Part 200 Appendix XI (December 22, 2020) (118 Pages, 1,280 KB)
• Federal Program Inventory Exploratory Pilot (December 03, 2020) (4 Pages, 4,058 KB)
• 2020 Compliance Supplement – 2 CFR Part 200 Appendix XI (August 14, 2020) (1,559 pages,  15,241 KB)
• 2020 Compliance Supplement FRN (August 18, 2020)
• Risk-Based Financial Audits and Reporting Activities in Response to COVID-19 (June 17, 2020) (5 Pages, 4,420 KB)
• OMB Circular A-136, Financial Reporting Requirements (June 28, 2019) (119 pages, 1.76 MB)
• 2019 Compliance Supplement FRN (July 1, 2019) (1 page, 366 KB)
• 2 CFR_Part 200_Appendix XI_Compliance Supplement_August 2019_FINAL_v2_09.19.19 (August 1, 2019) (1,622 pages. 27,290 KB)
• OMB Circular A-136, Financial Reporting Requirements (July 30, 2018) (123 pages, 2 MB)
• M-18-18, Implementing Statutory Changes to the Micro-Purchase and the Simplified Acquisition Thresholds for Financial Assistance (June 21, 2018) (2 pages, 656 KB)
• 2018 Compliance Supplement (PDF) (May 17, 2018) (251 pages, 5 MB)
• SPOC List as of April 20, 2020 (April 16, 2020) ( 3 pages, 333 KB)
• 2017 Compliance Supplement (PDF) (August 2017) (1,667 pages, 8.45 MB)
• Improving Federal Real Property Data Quality -Required Data Validation and Verification Procedures (January 28,2016) (2 Pages, 356KB)
• DATA Act Data Standards
• Appendix D, Compliance with the Federal Financial Management Improvement Act (September 20, 2013) (20 pages, 4.37 MB)
• Improving Data Quality for USASpending.gov (June 12, 2013) (4 pages, 776 KB)
• Circulars
• Bulletins
• Memoranda
• PaymentAccuracy.gov
• Catalog of Federal Domestic Assistance
• Chief Financial Officers Council
• Federal Accounting Standards Advisory Board
• Financial Report of the United States Government
• GSA SmartPay®
• Federal Audit Clearinghouse
• Council of the Inspectors General on Integrity and Efficiency Webpage