Numerous laws, regulations, and authoritative sources govern financial policies. Below are commonly used authorities and references.
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Applicable Acts
- Accountability of Tax Dollars Act
- Antideficiency Act
- Cash Management Improvement Act
- Chief Financial Officers Act
- Digital Accountability and Transparency Act
- Debt Collection and Improvement Act
- Economy Act
- Federal Financial Management Improvement Act
- Federal Information Technology Acquisition Reform Act
- Government Management Reform Act of 1994
- Government Performance Results Act
- Grant Oversight and New Efficiency Act
- Improper Payments Elimination and Recovery Act of 2010
- Improper Payments Elimination and Recovery Improvement Act of 2012
- Prompt Payment Act
- Single Audit Act of 1984
- Single Audit Act Amendments of 1996
Authoritative Sources
- Code of Federal Regulations
- Federal Accounting Standards Advisory Board Handbook
- Federal Acquisition Regulation
- Federal Audit Clearinghouse
- Government Accountability Office (GAO)
- Yellow Book: Government Auditing Standards
- Red Book: Principals of Federal Appropriations Law
- Green Book: Standards for Internal Control in the Federal Government
- National Archives and Records Administration: General Record Schedules
- Office of Management and Budget (OMB)
- Department of Treasury (Treasury)
- U.S. Code