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OMB Circular A-21, "Cost Principles for Educational Institutions" (2 CFR part 220) – All institutions of higher education (e.g., Colleges, Universities, etc.) are subject to the cost principles contained in this circular. OMB Circular A-122, "Cost Principles for Non-Profit Organizations" (2 CFR part 230) – Non-profit organizations are ...
Executive Order 12866 in the United States, issued by President Clinton in 1993, requires a cost–benefit analysis for any new regulation that is "economically significant", which is defined as having "an annual effect on the economy of $100 million or more or adversely affect[ing] in a material way the economy, a sector of the economy, productivity, competition, [or] jobs," or creating an ...
The OMB A-133 Compliance Supplement is a large and extensive United States federal government guide created by the Office of Management and Budget (OMB) and used in auditing federal assistance and federal grant programs, as well as their respective recipients. It is considered to be the most important tool of an auditor for a Single Audit.
Circular A-123: Management responsibilities for internal controls in federal agencies. Circular A-126: Improving the management and use of government aircraft. Circular A-130: Managing information as a strategic resource. Circular A-131: Value Engineering, issued 26 January 1988, revised 21 May 1993 [2] and 26 December 2013.
OMB Circular A-123 is a US Office of Management and Budget (OMB) Government circular that defines the management responsibilities for internal controls in Federal agencies. It was first issued in 1981 by OMB's Office of Federal Financial Management and underwent numerous updates through 21 December 2004. The Circular is addressed to all federal ...
The "Information Technology Management Reform Act" of 1996 was later renamed "Clinger-Cohen Act" for its co-sponsors, Rep. William Clinger, R-PA., and Senator William Cohen, R-ME. [8] To provide agencies with guidance on implementing the Clinger–Cohen Act, the Office of Management and Budget (OMB) in April 2000 distributed an "OMB Circular A ...
In the United States, the Single Audit, Subpart F of the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of federal assistance (commonly known as federal funds, federal grants, or federal awards) received for its operations.
The Federal Information Security Management Act of 2002 (FISMA, 44 U.S.C. § 3541, et seq.) is a United States federal law enacted in 2002 as Title III of the E-Government Act of 2002 (Pub. L. 107–347 (text) (PDF), 116 Stat. 2899). The act recognized the importance of information security to the economic and national security interests of the ...