Office of Federal Financial Management

The Chief Financial Officers Act (CFO) of 1990 created OFFM as the Executive Branch’s focal point in a framework for more effective Federal financial management. OFFM responsibilities include implementing the financial management improvement priorities of the President, establishing government-wide financial management policies of executive agencies, and carrying out the financial management functions of the CFO Act.

OFFM’s mission is to develop and implement coordinated policy with Federal Chief Financial Officers to assure that Federal financial management practices support effective delivery of service across the United States Federal government.

Resources and Other Information

  • 2020 Compliance Supplement – 2 CFR Part 200 Appendix XI (August 14, 2020) (1,559 pages,  15,241 KB)
  • 2020 Compliance Supplement FRN (August 18, 2020)
  • Risk-Based Financial Audits and Reporting Activities in Response to COVID-19 (June 17, 2020) (5 Pages, 4,420 KB)
  • OMB Circular A-136, Financial Reporting Requirements (June 28, 2019) (119 pages, 1.76 MB)
  • 2019 Compliance Supplement FRN (July 1, 2019) (1 page, 366 KB)
  • 2 CFR_Part 200_Appendix XI_Compliance Supplement_August 2019_FINAL_v2_09.19.19 (August 1, 2019) (1,622 pages. 27,290 KB)
  • OMB Circular A-136, Financial Reporting Requirements  (July 30, 2018) (123 pages, 2 MB)
  • M-18-18, Implementing Statutory Changes to the Micro-Purchase and the Simplified Acquisition Thresholds for Financial Assistance (June 21, 2018) (2 pages, 656 KB)
  • 2018 Compliance Supplement (PDF) (May 17, 2018) (251 pages, 5 MB)
  • SPOC List as of April 20, 2020 (April 16, 2020) ( 3 pages, 333 KB)
  • 2017 Compliance Supplement (PDF) (August 2017) (1,667 pages, 8.45 MB)
  • DATA Act Data Standards
  • Appendix D, Compliance with the Federal Financial Management Improvement Act (September 20, 2013) (20 pages, 4.37 MB)
  • Improving Data Quality for USASpending.gov (June 12, 2013) (4 pages, 776 KB)
  • Circulars
  • Bulletins
  • Memoranda
  • PaymentAccuracy.gov
  • Catalog of Federal Domestic Assistance
  • Chief Financial Officers Council
  • Federal Accounting Standards Advisory Board
  • Financial Report of the United States Government
  • GSA SmartPay®
  • Federal Audit Clearinghouse
  • Council of the Inspectors General on Integrity and Efficiency Webpage

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