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OMB Bulletin No. 17-03, Audit Requirements for Federal Financial Statements; OMB Bulletin M07-02, Bulletin for Agency Good Guidance Practices, 72 Fed. Reg. 43432 (Jan. 25, 2007) OMB Bulletin M05-03, Information Quality Bulletin for Peer Review; OMB Bulletin B01-09, Form and Content of Agency Financial Statements
The Office of Management and Budget (OMB) is the largest office [a] within the Executive Office of the President of the United States (EOP). OMB's most prominent function is to produce the president's budget, [2] but it also examines agency programs, policies, and procedures to see whether they comply with the president's policies and coordinates inter-agency policy initiatives.
OMB published guidance to U.S. federal agencies on how to respond to the law in OMB Memorandum M-15-14: Management and Oversight of Federal Information Technology. [10] [11] The OMB memo also related FITARA's requirements to those of the Clinger-Cohen Act of 1996 and the E-Government Act of 2002 [12]
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Section 10 requires agencies to publish their strategic and performance plans and reports in machine-readable formats. StratML is such a format. Agencies are required to identify "key factors external to the agency and beyond its control that could significantly affect the achievement of the general goals and objectives". [ 2 ]
Clinger–Cohen Act assigns the Director of the Office of Management and Budget (OMB) some ten tasks. The following list represents a selection: [9] Use of Information Technology in Federal programs The OMB Director is responsible for improving the acquisition, use, and disposal of information technology by the Federal Government. The Director ...
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The OMB also provides detailed explanations, discussions, and guidance about them in the OMB A-133 Compliance Supplement. Compliance requirements are only guidelines for compliance with the hundreds of laws and regulations applicable to the specific type assistance used by the recipient, and their objectives are generic in nature due to the ...