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Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
United States federal government circular
|
| gptkbp:appliesTo |
gptkb:executive_agencies
|
| gptkbp:category |
internal controls
federal financial management |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:documentType |
circular
|
| gptkbp:firstIssueDate |
1981
|
| https://www.w3.org/2000/01/rdf-schema#label |
OMB Circular A-123
|
| gptkbp:issuedBy |
gptkb:Office_of_Management_and_Budget
|
| gptkbp:purpose |
improve accountability and effectiveness of federal programs
|
| gptkbp:relatedTo |
gptkb:Federal_Managers’_Financial_Integrity_Act
gptkb:Sarbanes-Oxley_Act |
| gptkbp:requires |
annual assurance statements
internal control systems |
| gptkbp:subject |
management responsibility for internal controls
|
| gptkbp:updated |
2004
2016 |
| gptkbp:url |
https://www.whitehouse.gov/omb/information-for-agencies/circulars/
|
| gptkbp:bfsParent |
gptkb:Office_of_Management_and_Budget
|
| gptkbp:bfsLayer |
4
|