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 chief financial officers, chief information officers, and program managers. The most current circular update (2016) was signed by then-director Shaun Donovan.
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