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

• SPOC List as of 2024 (August 21, 2024) (3 pages, 212 KB)
• Implementation of Occupancy Metrics for Office Space (August 16, 2024) (6 Pages, 107 KB)
• OMB Bulletin No. 24-02, Audit Requirements for Federal Financial Statements (July 31, 2024) (42 Pages, 667 KB)
• OMB Circular A-136, Financial Reporting Requirements – Revised (5/30/2024) (125 pages, 3 MB)
• OMB Bulletin No. 24-01, Audit Requirements for Federal Financial Statements (October 19, 2023) (43 Pages, 1 MB)
• Uniform Grants Guidance (September 21, 2023) (473 pages, 2 MB)
• OMB Circular A-136, Financial Reporting Requirements (May 22, 2023) (128 pages, 3 MB)
• OMB Bulletin No. 22-01, Audit Requirements for Federal Financial Statements (August 26, 2022) (44 pages, 599 KB)
• OMB Circular A-136, Financial Reporting Requirements – Revised (6/03/2022) (124 pages, 2.1 MB)
• Federal Program Inventory Exploratory Pilot (December 03, 2020) (4 pages, 4,058 KB)
• 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)
• 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)
• Improving Federal Real Property Data Quality -Required Data Validation and Verification Procedures (January 28,2016) (2 pages, 356KB)
• DATA Act Data Standards
• 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
• OMB Circular A-136, Financial Reporting Requirements – Revised (6/03/2022) (124 pages, 2.1 MB)
• Federal Program Inventory Exploratory Pilot (December 03, 2020) (4 Pages, 4,058 KB)
• 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)
• 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)
• Improving Federal Real Property Data Quality -Required Data Validation and Verification Procedures (January 28,2016) (2 Pages, 356KB)
• DATA Act Data Standards
• Improving Data Quality for USASpending.gov (June 12, 2013) (4 pages, 776 KB)