RELATED OFFICE OF MANAGMENT AND BUDGET (OMB) CIRCULARS:

•  Office of Management and Budget (OMB) Circular A-123, Management Accountability and Control

RELATED GENERAL ACCOUNTING OFFICE (GAO)  STANDARDS 

General Accounting Office (GAO) Standards for Internal Controls in the Federal Government, GAO/AIMD-00-21.3.1, November 1999 
Internal Control Management and Evaluation Tool, GAO-01-1008G, August 2001
Financial Management: Effective Internal Control Is Key to Accountability, GAO-05-321T, February 2005
GAO's Agency Protocols GAO-05-35G October 2004
Government Auditing Standards (Yellow Book), GAO-03-673G, June 2003
Answers to Independence Standard Questions, GAO-02-870G, July 2002
Maintaining Effective Control Over Employee Time and Attendance Reporting, GAO-03-352G, January 2003

OTHER RELATED REGULATIONS/STANDARDS: 

• Government Performance and Results Act (GPRA) of 1993, Public Law 103-62
• Federal Managers' Financial Integrity Act (FMFIA) of 1982
• Chief Financial Officers Act, Public Law 101-576