OMB Circular A-123, Appendix A (June 6, 2018)

Grounded in the President’s Management Agenda, this guidance will:
• Provide agencies the discretion needed to use Enterprise Risk Management and take a risk-based approach to internal controls over reporting;
• Eliminate over 100+ pages of burden and obsolete, overly prescriptive guidance to agencies; and,
• Supersede previous OMB guidance that may have provided a confusing foundation for audit criteria externally.

 

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