If you believe there is a risk that your agency cannot align these resources effectively within the time constraints of this accelerated deadline, you are requested to consult with the Office of Management and Budget (OMB) on whether an extension of the reporting deadline for audited financial statements will help to remediate this risk. A request for an extension should be submitted in writing from the head of the Department or Agency, with a courtesy copy to the Office of Federal Financial Management (OFFM) within OMB, no later than November 1, 2009. If deemed appropriate, extensions will be authorized for an additional 20 business days, or to the close of business on December 15, 2009. Tue, 13 Oct 2009 00:00:00 EST http://www.cfoc.gov/documents/Technical_Amendments_OMB_Bulletin_07-04_M-09-33.pdf This document makes technical amendments to Bulletin No. 07-04, that will align the Federal audit process with the private sector and will update the Bulletin to reflect changes that apply as a result of other recently revised OMB guidance, including OMB Circular Nos. A-136 and A-127.

In addition to the technical amendments attached, this memorandum serves to remind Inspectors General that oversight functions of the American Recovery and Reinvestment Act funds should be coordinated, as appropriate, with audits of Federal financial statements in accordance with the Bulletin, to help prevent the duplication of work. Thu, 08 Oct 2009 00:00:00 EST http://www.cfoc.gov/documents/2009_Scantlebury_Award_Brochure.doc The Joint Financial Management Improvement Program (JFMIP) is soliciting nominations for the Donald L. Scantlebury Memorial Award to recognize distinguished leaders in public financial management. Nominations must be received by January 6, 2010. This brochure contains additional information on this award. Wed, 26 Aug 2009 00:00:00 EST http://www.cfoc.gov/documents/2009_OMB_A-133_Compliance_Supplement.zip The Single Audit Act of 1984 established requirements for audits of States, local governments, and Indian tribal governments that administer Federal financial assistance programs. In 1985, the Office of Management and Budget (OMB) issued OMB Circular A-128, "Audits of State and Local Governments," to provide implementing guidance. In 1990, OMB administratively extended the single audit process to non-profit organizations by issuing OMB Circular A-133, "Audits of Institutions of Higher Education and Other Non-Profit Organizations."

This document serves to identify existing important compliance requirements that the Federal Government expects to be considered as part of an audit required by the 1996 Amendments. Without this Supplement, auditors would need to research many laws and regulations for each program under audit to determine which compliance requirements are important to the Federal Government and could have a direct and material effect on a program. Providing this Supplement is a more efficient and cost-effective approach to performing this research. For the programs contained herein, this Supplement provides a source of information for auditors to understand the Federal program's objectives, procedures, and compliance requirements relevant to the audit as well as audit objectives and suggested audit procedures for determining compliance with these requirements. Fri, 14 Aug 2009 00:00:00 EST http://www.cfoc.gov/documents/OMB_Circular_A-136_revised_2009.pdf The Office of Management and Budget (OMB), in conjunction with the Chief Financial Officers (CFO) Council, has updated existing OMB guidance relating to agency and government-wide financial reporting. OMB Circular No. A-136, Financial Reporting Requirements (Circular No. A-136) establishes a central reference point and supersedes the OMB memoranda, bulletin and circular listed in Section I.2 of this Circular.

All significant changes are summarized in Section I.9 Summary of Significant Changes of this Circular. This revision of Circular A-136 is effective beginning 3rd Quarter fiscal year (FY) 2009, unless otherwise specified in the Circular. Fri, 14 Aug 2009 00:00:00 EST http://www.cfoc.gov/documents/FeedbackApr09.pdf GPC Webcast Feedback Results: April 21, 2009 Fri, 15 May 2009 00:00:00 EST http://www.cfoc.gov/documents/WebcastQandAAPR09.pdf GPC Webcast Selected Questions and Answers: April 21, 2009 Wed, 06 May 2009 00:00:00 EST http://www.cfoc.gov/documents/WebcastSlideApr09FINAL.pdf GPC Webcast Presentation April 21, 2009 Mon, 20 Apr 2009 00:00:00 EST http://www.cfoc.gov/documents/WebcastFRNApril09.pdf GPC Webcast Federal Register Notice April 21, 2009 Fri, 10 Apr 2009 00:00:00 EST http://www.cfoc.gov/documents/Improving_Grants.gov.pdf In February, as the President signed the Recovery Act into law, each Federal department and agency faced the challenge of quickly moving funds into States and communities to strengthen our economy while implementing an unprecedented level of accountability and transparency on how those funds are invested. While we are far from completion, we have worked together to provide a strong beginning to this vital effort to get our economy moving again.

the Department of Health and Human Services (HHS), the Federal agency that operates and maintains Grants.gov, and the General Services Administration (GSA), which serves as the facilitator of government-wide solutions, are working together to initiate urgent improvements to the system. HHS has developed a solution to meet the immediate needs and GSA will assist with alternatives for select agencies while also identifying longer-term approaches to improve Grants.gov service delivery. Thu, 09 Apr 2009 00:00:00 EST http://www.cfoc.gov/documents/Interim_Guidance_Regarding_Registered_Lobbyists.pdf On March 20, 2009, the President issued an Executive Branch-wide Memorandum entitled, "Ensuring Responsible Spending of Recovery Act Funds." Section 3 of the Memorandum mandates, on an initial basis, specific protocols for oral communications between agency officials and Federally registered lobbyists. The purpose of the President's Memorandum is to promote transparency in communications with Federally registered lobbyists and facilitate Federal agencies' merit-based decision-making in awarding Recovery Act funds.

To help employees understand and comply with their responsibilities under the President's Memorandum, Executive Branch departments and agencies, with the assistance of OMB, are required to distribute guidance to their employees. The attached sample interim guidance memorandum for departments and agencies may be used as a template for the guidance you distribute to your employees. This internal guidance should be adapted to include your internal agency points of contact and should be distributed to your staff as expeditiously as possible. The sample interim guidance outlines the actions employees are required to take, pursuant to the President's Memorandum, whenever they receive or participate in oral communications with any outside persons or entities regarding Recovery Act funds. Thu, 09 Apr 2009 00:00:00 EST http://www.cfoc.gov/documents/Updated_Guidance_ARRA_2009.pdf This memorandum transmits the second installment of government-wide guidance for carrying out programs and activities enacted in the American Recovery and Reinvestment Act ("Recovery Act") of 2009. Please bring this memorandum and attachment to the attention of any personnel within your organization that you expect to be involved in these matters. Mon, 06 Apr 2009 00:00:00 EST http://www.cfoc.gov/documents/Responsible_Spending_Recovery_Funds.pdf The heads of each executive department or agency is directed, for any further commitments, obligations, or expenditures of funds under the Recovery Act, to immediately take all necessary steps, to the extent consistent with the Act and other applicable law, to comply with this memorandum. Fri, 27 Mar 2009 00:00:00 EST