OMB, working cooperatively with Federal agencies, non-Federal parties, and several key interagency planning teams such as the Chief Financial Officers Council, and the Federal Accounting Standards Advisory Board, maintains financial management policies for the Federal Government. Several of the most recent of these policies are listed below.

• OMB Bulletin No. 01-02, Audit Requirements for Federal Financial Statements (94k) (October 16, 2000)
  • Template for Management's Schedule of Information Contained in Legal Letters and Related Management Schedules (1k)
  • Mailing Addresses for Submission of Legal Letter References

• 1999 Federal Financial Management Status Report & Five-Year Plan Executive Summary Pamphlet (June 30, 1999) (141k)

• 1999 Federal Financial Management Status Report & Five-Year Plan (June 30, 1999)  (638k)

• President's Memorandum for the Heads of the Executive Departments and Agencies regarding Actions to Further Improve Financial Management (May 26, 1998)

• Technical Guidance for the Implementation of Managerial Cost Accounting Standards for the Federal Government (April 6, 1998) (5k)

• Technical Release 2, Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government (March 15, 1998) (73.3k)

• Technical Release 1, Audit Legal Letter Guidance (March 1, 1998)  (55.8k)

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