OMB Circular A-136 Financial Reporting Requirements Specify federal financial reporting requirements for Executive Branch entities subject to audited financial statements, interim financial statements, Agency Financial Reports, Performance and Accountability Reports, and Annual Management Reports. Submitter's Note: This StratML Part 2 rendition has been inferred from OMB Circular A-136 (2026 Revision) by ChatGPT. Goal 9 (Integration) has been added to make explicit relationships that are implicit in Circular A-136 and its interaction with OMB Circular A-11. The Relationship elements associated with Goal 9 are intended to illustrate how federal financial reporting, strategic planning, performance management, budgeting, evidence-building, and public accountability function as components of a broader federal management framework. Office of Management and Budget OMB Issues government-wide financial reporting guidance through the Office of Federal Financial Management. Office of Federal Financial Management Provides guidance and receives inquiries regarding Circular A-136. Guidance Support implementation of federal financial reporting requirements. Performer Executive Branch Entities Entities required to submit audited financial statements, interim financial statements, Agency Financial Reports, Performance and Accountability Reports, or Annual Management Reports. Reporting Prepare and submit financial reports in accordance with applicable statutory and OMB requirements. Performer Department of the Treasury Supports government-wide financial report compilation and receives required agency data. Compilation Compile government-wide financial information based upon agency submissions. Performer Taxpayers Benefit from transparent, comparable, audited, and timely federal financial reporting. Accountability Use public financial reports to assess federal stewardship of public resources. Beneficiary Reliable federal financial reporting. Enable consistent, timely, and auditable reporting of federal financial position, costs, budgetary resources, stewardship responsibilities, and related management information. Accountability Promote responsible stewardship of public resources through transparent reporting. E6EC3F53-FA94-4E84-8F97-E63C36F27578 Consistency Apply common reporting requirements across covered federal entities. 56D7F5D1-277A-471D-86CF-D4AB40957A2E Timeliness Support reporting deadlines needed for agency and government-wide financial accountability. B62CC613-FA81-4EEE-B5EE-5F51D125DFDE Reliability Align reporting with applicable federal accounting principles and audit requirements. 8EC43929-C3D1-4F7C-8D7D-B6E54A46BFAC Information Establish the scope, applicability, deadlines, procedures, terminology, and changes governing federal financial reporting. 38F7CDC2-D0E7-43B1-903E-E8B6BC7885D1 1 Chief Financial Officers Act Agencies Comply with all sections of Circular A-136 applicable to CFO Act agencies. Compliance Prepare required financial reports and submissions. Performer Accountability of Tax Dollars Act Entities Comply with applicable reporting requirements, including government-wide reporting requirements when listed in Appendix A. Compliance Prepare required financial reports and submissions. Performer Government Corporations Comply with applicable Circular A-136 requirements, including Annual Management Report guidance and government-wide reporting requirements when listed in Appendix A. Compliance Prepare required management and financial reports. Performer Source Sections: I.1 Guide to the Circular; I.2 Superseded Guidance; I.3 Entities Subject to this Circular; I.4 Circular Effective Date; I.5 Submission Deadlines; I.6 Submission Procedures and Format; I.7 Inquiries; I.8 Summary of Changes; I.9 Abbreviations and Acronyms. Guidance Define the reporting guidance applicable to Executive Branch entities required to submit audited financial statements, interim financial statements, PARs, AFRs, or AMRs. 2D78DD38-8007-47C7-9A35-FBD0C46C0A24 1.1 Section I.1 states that the Circular provides guidance for Executive Branch entities required to submit audited financial statements, interim financial statements, and Performance and Accountability Reports or Agency Financial Reports under the CFO Act, GMRA, and ATDA, and general guidance for Government corporations required to submit Annual Management Reports. 1.1.1 Guidance Coverage Requirement Set Status 261E4472-73B1-4BD6-B6D0-F46E431B5FE2 https://stratml.us/docs/A11-210-2025.xml A-11 Section 210 Relates financial reporting guidance to public reporting and agency submission timeline requirements in Circular A-11. https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Relates AFR and PAR reporting to annual performance planning and reporting requirements in Circular A-11. 2026-09-30 Complete All covered reporting categories are addressed in Circular A-136 guidance. Actual coverage should be documented by OMB or reporting entities after implementation. Applicability Identify the entities and sections to which Circular A-136 applies. 2E365232-7F94-438E-9256-A2E70C9DBED3 1.2 Section I.3 identifies required sections for CFO Act entities, ATDA entities, Government corporations following FASAB, and Government corporations subject to standards promulgated by entities other than FASAB. 1.2.1 Applicability Determination Entity Category Status D576694D-4376-4708-A689-CCBF929FA0DD 2026-09-30 Specified Each covered entity category has applicable Circular A-136 sections specified. Actual applicability determinations should be documented by each reporting entity. Deadlines Specify submission deadlines for required agency financial reporting materials. C6B358BC-E2CE-4818-B42D-01BCF1833FA2 1.3 Section I.5 addresses submission deadlines. Calendar-year filers subject to standards other than FASAB are treated separately where noted. 1.3.1 Deadline Publication Reporting Deadline Status F71335D9-BDD4-4BBE-8415-126B09BE9141 https://stratml.us/docs/A11-210-2025.xml A-11 Section 210 Relates A-136 financial reporting due dates to A-11 public reporting and agency submission timeline requirements. 2026-09-30 Published Submission deadlines are documented for covered A-136 reporting requirements. Actual deadline compliance should be reported by agencies and Treasury as applicable. Procedures Specify submission procedures and reporting formats for agency financial reports and supporting data. 7F865E83-A552-4B78-9C1A-04C12F7BD114 1.4 Section I.6 addresses submission procedures and format. 1.4.1 Procedure Availability Submission Procedure Status 3D06F6BA-4877-4577-BD78-17D916478333 https://stratml.us/docs/A11-51-2025.xml A-11 Section 51 Relates financial report submission formats and justifications to A-11 basic justification materials. 2026-09-30 Available Submission procedures and formats are available to covered reporting entities. Actual submission usability and conformance should be assessed during reporting implementation. Reporting Specify the content, structure, publication requirements, and presentation standards for Agency Financial Reports and Performance and Accountability Reports. 0C817396-5DE5-4D5B-AE65-791B65C9C116 2 Chief Financial Officers Act Agencies Prepare and publish AFRs or PARs in accordance with Circular A-136 requirements. Reporting Compile, publish, and submit required reports. Performer Congress Uses AFRs and PARs to support oversight and appropriations decisions. Oversight Review agency financial and performance information. Beneficiary Public Uses AFRs and PARs to evaluate agency stewardship and results. Transparency Access agency financial and performance information. Beneficiary Source: Circular A-136 Section II, Agency Financial Reports (AFRs) and Performance and Accountability Reports (PARs). Publication Publish AFRs and PARs in formats that are publicly available, accessible, and consistent with government-wide reporting requirements. BC8F59B4-77D1-44D4-80A8-84C4028262FD 2.1 Reports should be publicly available and support transparency and accountability objectives. 2.1.1 Report Availability Agency Report Status 2DD40E91-5B96-462E-B9EA-4BBA07B8D594 https://stratml.us/docs/A11-210-2025.xml A-11 Section 210 Relates agency financial report publication requirements to public reporting requirements in Circular A-11. 2026-09-30 Published Required AFR or PAR is publicly available within prescribed deadlines. Actual publication status should be documented by each agency. Integration Align financial reporting information with performance reporting information where required. 75B09FB8-D374-4FFF-A4D2-42A571872C8A 2.2 PARs explicitly integrate financial and performance information; AFRs may be supplemented by separate performance reports. 2.2.1 Performance Integration Report Section Status E66A93FE-D2A6-4E97-966F-36A749D80D25 https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Relates financial reporting to Annual Performance Plan and Annual Performance Report requirements. https://stratml.us/docs/A11-260-2025.xml A-11 Section 260 Relates financial reporting to Cross-Agency Priority Goal reporting and performance management. 2026-09-30 Aligned Financial and performance information are presented consistently and support integrated accountability. Actual alignment should be evaluated through report review. Comparability Promote consistency and comparability among agency financial reports. AA1AC983-028B-4E54-8EE6-C04599BA5C9B 2.3 Standardized reporting formats improve government-wide comparability. 2.3.1 Reporting Consistency Agency Report Status 62B3A0F7-9CA2-4D85-ABED-86D117B537CD 2026-09-30 Consistent Required report sections conform to prescribed Circular A-136 formats. Actual consistency should be assessed through audits and OMB review. Accessibility Present financial information in formats understandable to stakeholders while maintaining technical accuracy. 1C147138-3E0B-46C7-83FF-59A6FCAE4403 2.4 AFRs and PARs serve accountability purposes for diverse audiences including policymakers, auditors, and the public. 2.4.1 Information Accessibility Published Report Status 5C822B43-E0B0-4470-A4F9-59A174FF8A0C https://stratml.us/docs/A11-280-2025.xml A-11 Section 280 Relates financial report accessibility to customer experience and public-facing communication objectives. 2026-09-30 Accessible Published reports provide information understandable to intended audiences. Actual accessibility should be evaluated through stakeholder feedback and usability assessments. Machine-Readability Enable financial and performance reporting information to be published in structured, machine-readable formats. AA096870-5E46-4531-910E-85ED1771DD5F 2.5 Although Circular A-136 primarily specifies report content and presentation requirements, machine-readable publication supports transparency, interoperability, and statutory requirements reflected elsewhere in federal policy. 2.5.1 Structured Publication Agency Report Status 1ED44034-95DB-45BD-AD3E-C41C6151DD86 https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Supports machine-readable annual performance plans and reports. https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Supports evidence-building and data accessibility objectives. 2026-09-30 Structured Financial and performance reporting information is available in machine-readable formats. Actual machine-readable publication status should be documented by agencies. Analysis Require Management's Discussion and Analysis to provide clear, balanced, integrated explanations of agency mission achievement, financial condition, performance results, risks, challenges, and future outlook. B0AB5C99-857A-4BA5-9F4F-57945E2113A3 3 Agency Leadership Use MD&A to communicate significant financial, operational, strategic, and management information. Communication Explain agency performance, condition, and prospects. Performer Office of Management and Budget Provides government-wide expectations for MD&A content and presentation. Oversight Promote consistency, usefulness, and accountability in agency reporting. Performer Decision Makers Use MD&A information to evaluate agency performance, stewardship, and management effectiveness. Evaluation Assess agency results and future prospects. Beneficiary Source: Circular A-136 Section III, Management's Discussion and Analysis (MD&A). Mission Explain how financial and management resources support accomplishment of agency missions and objectives. 489728FD-BA7E-4792-B1D7-21ABF2305C62 3.1 MD&A should connect resources, operations, and results to agency mission achievement. 3.1.1 Mission Alignment MD&A Section Status 5121C509-29F4-4EF0-9930-E76F03F68B85 https://stratml.us/docs/A11-230-2025.xml A-11 Section 230 Relates mission discussion to agency strategic planning requirements. https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Relates mission achievement discussion to annual performance planning and reporting. 2026-09-30 Demonstrated MD&A clearly explains the relationship between resources, activities, and mission results. Actual mission alignment should be assessed through management and stakeholder review. Performance Analyze significant performance results, trends, accomplishments, shortfalls, and contributing factors. E2E09E33-BE32-4B84-95AC-B342E0E59322 3.2 MD&A should explain meaningful performance trends and variances affecting results. 3.2.1 Performance Analysis MD&A Section Status 2E532FDF-A120-4005-871A-A98FE8EC2B03 https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Relates performance discussion to Annual Performance Reports and Annual Performance Plans. https://stratml.us/docs/A11-250-2025.xml A-11 Section 250 Relates performance analysis to Agency Priority Goal management. https://stratml.us/docs/A11-260-2025.xml A-11 Section 260 Relates performance analysis to Cross-Agency Priority Goal reporting. 2026-09-30 Comprehensive Significant performance trends, accomplishments, and deficiencies are analyzed and explained. Actual completeness of analysis should be evaluated through review and audit processes. Condition Explain significant changes in financial position, financial condition, and operating results. BD81BFE7-9F59-48A8-B92F-6D24E5795909 3.3 MD&A should provide context enabling readers to understand significant financial developments. 3.3.1 Financial Explanation MD&A Section Status F918E3F5-32FB-44DB-ABB9-768927844202 2026-09-30 Substantive Significant financial changes and trends are clearly explained. Actual explanatory quality should be evaluated through audit and stakeholder review. Risk Identify material management challenges, uncertainties, vulnerabilities, and risks affecting mission achievement. 38868181-DAA9-43D4-96F9-6D8906509387 3.4 MD&A should address significant risks and management challenges relevant to future performance. 3.4.1 Risk Disclosure Material Risk Status 3CD14206-B188-40CD-861D-995AB361A1FD https://stratml.us/docs/A11-270-2025.xml A-11 Section 270 Relates risk discussion to performance improvement and management accountability requirements. 2026-09-30 Disclosed Material risks and management challenges are identified and discussed. Actual disclosure adequacy should be assessed through management, audit, and oversight review. Evidence Incorporate relevant evidence, evaluation findings, and analytical information supporting management conclusions. 4FF8F3E4-9C01-4D60-BB7A-6D9022E87451 3.5 MD&A should be supported by evidence and analysis rather than unsupported assertions. 3.5.1 Evidence Utilization Analytical Finding Status 4E1EEF0A-180E-4810-84EB-97FD25E3033F https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Relates MD&A analytical content to evidence-building, evaluation, and learning requirements. 2026-09-30 Supported Significant conclusions and assessments are supported by evidence and analysis. Actual evidence quality should be assessed through management, audit, and stakeholder review. Outlook Discuss future challenges, opportunities, priorities, and factors likely to influence future performance. 35052724-4F18-4026-A098-63B402829AB9 3.6 MD&A should provide forward-looking context supporting informed decision-making. 3.6.1 Future Perspective Strategic Issue Status 21D81131-82B4-4FC3-957F-48832CC3D759 https://stratml.us/docs/A11-230-2025.xml A-11 Section 230 Relates future outlook discussion to strategic planning and long-term objectives. 2026-09-30 Forward-Looking Significant future opportunities, risks, and challenges are discussed. Actual usefulness of outlook information should be evaluated through stakeholder review. Statements Require preparation and presentation of principal financial statements that fairly present the financial position, net cost, changes in net position, budgetary resources, and custodial activities of federal reporting entities. 7EB9A660-7F97-42A4-89E9-F9E5A29A3DB9 4 Reporting Entities Prepare principal financial statements in accordance with applicable federal accounting standards and Circular A-136 requirements. Preparation Compile and present audited financial statements. Performer Independent Auditors Audit financial statements and related disclosures. Assurance Provide independent opinions regarding financial statement presentation. Performer Department of the Treasury Uses agency financial statement data for government-wide financial reporting. Consolidation Compile government-wide financial information. Performer Source: Circular A-136 Section IV, Principal Financial Statements. Position Present the financial position of the reporting entity through the Balance Sheet. 5F8CED84-E8E4-4822-86F6-745C8D6394F3 4.1 The Balance Sheet presents assets, liabilities, and net position as of the reporting date. 4.1.1 Balance Sheet Presentation Financial Statement Status AF9266A0-6EC3-4372-8EFB-25AAB9241177 2026-09-30 Presented Balance Sheet is prepared in accordance with applicable requirements. Actual presentation status should be documented through audit results. Cost Present the net costs of agency operations through the Statement of Net Cost. 37A8F9D8-B481-4B3F-BD98-184D8D98E3DD 4.2 The Statement of Net Cost reports the costs of programs and activities less earned revenues. 4.2.1 Cost Reporting Financial Statement Status 5717845E-1C25-4671-AA05-CBD8030FC006 https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Provides context for relating costs to performance results and annual reporting. 2026-09-30 Reported Net costs of operations are presented in accordance with applicable standards. Actual reporting status should be documented through audit results. Position Changes Present changes in net position resulting from operations, appropriations, and other financing sources. E7E91F35-B500-4F75-93E7-F0312EAB8DD1 4.3 The Statement of Changes in Net Position explains changes in cumulative financial position. 4.3.1 Net Position Reporting Financial Statement Status 62FF25EF-53B9-4621-95F0-5D736FF47878 2026-09-30 Presented Changes in net position are reported in accordance with applicable standards. Actual reporting status should be documented through audit results. Resources Present budgetary resources, obligations, and outlays through the Statement of Budgetary Resources. 4AEEDD40-2D3D-4BFD-A865-C6F8C6141F54 4.4 The Statement of Budgetary Resources links budget execution information to financial reporting. 4.4.1 Budgetary Reporting Financial Statement Status 6CAACDBC-8C4D-4C10-9CA9-8C224335B77F https://stratml.us/docs/A11-51-2025.xml A-11 Section 51 Relates budgetary reporting to budget formulation and justification requirements. https://stratml.us/docs/A11-82-2025.xml A-11 Section 82 Relates execution of budgetary resources to budget execution reporting. 2026-09-30 Presented Budgetary resources and obligations are reported in accordance with applicable standards. Actual reporting status should be documented through audit results. Custodial Activities Present revenues collected on behalf of the government and amounts transferred to others when required. 10A9BBAC-A07F-4349-AF49-5EB58FBA97C0 4.5 The Statement of Custodial Activity applies to entities responsible for collecting and distributing custodial revenues. 4.5.1 Custodial Reporting Financial Statement Status DDB812FD-0F41-494A-8596-71F1F493F145 2026-09-30 Presented Custodial activities are reported when required by applicable standards. Actual reporting status should be documented through audit results. Assurance Support fair presentation of financial information through independent audits and internal controls. 8612524D-39FC-49A7-9467-05945CB75844 4.6 Financial statements should provide reliable information supported by audits and internal control processes. 4.6.1 Audit Opinion Reporting Entity Status C6DC5D24-FF18-4E98-81FC-5D4DB68D7EB2 https://stratml.us/docs/A11-270-2025.xml A-11 Section 270 Relates financial statement reliability to performance improvement and management accountability. 2026-09-30 Unmodified Financial statements receive an unmodified audit opinion. Actual audit opinions should be documented by reporting entities. Stewardship Provide information enabling assessment of stewardship of public resources and accountability for results. 8046FA69-9899-4B65-A957-E9396CBF1195 4.7 The collective purpose of principal financial statements is to support accountability and informed decision-making. 4.7.1 Accountability Support Financial Report Status 61F0616C-918E-4637-A975-BAB838FBBA34 https://stratml.us/docs/A11-230-2025.xml A-11 Section 230 Supports evaluation of strategic objectives and mission achievement. https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Supports evaluation of annual performance results. https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Supports evidence-based evaluation and learning. 2026-09-30 Supported Financial statements provide information useful for accountability and decision-making. Actual usefulness should be assessed through oversight, audit, and stakeholder review. Disclosures Require explanatory note disclosures that enable users to understand, interpret, evaluate, and appropriately use information presented in principal financial statements. 1194CC2F-FE9F-4103-990D-324F975C43F9 5 Reporting Entities Prepare note disclosures supporting and explaining information reported in principal financial statements. Disclosure Provide complete, accurate, and understandable explanatory information. Performer Federal Accounting Standards Advisory Board Establishes accounting standards underlying many note disclosure requirements. Standards Promulgate federal accounting standards supporting consistent disclosures. Performer Financial Statement Users Use note disclosures to interpret financial information and assess agency condition and performance. Interpretation Evaluate reported financial information in context. Beneficiary Source: Circular A-136 Section V, Notes to the Financial Statements. Accounting Policies Disclose significant accounting policies, assumptions, and reporting practices affecting financial statement presentation. DBD7D4D3-CD44-4766-99EB-E8950F921F36 5.1 Users should be able to understand the accounting principles and methodologies applied in preparing the financial statements. 5.1.1 Policy Disclosure Accounting Policy Status 9168EF7E-B2C1-4C52-BF66-2EE067EF226E 2026-09-30 Disclosed Significant accounting policies are disclosed and explained. Actual disclosure completeness should be assessed through audit and review. Assets Disclose information necessary to understand significant assets reported in financial statements. FAE0B0DF-A32A-41E9-A283-4A7D87232599 5.2 Includes disclosures relating to cash, investments, receivables, inventory, property, and other assets as applicable. 5.2.1 Asset Disclosure Asset Category Status A7F5EB29-5C66-4509-A55F-D851869BA2D6 2026-09-30 Explained Significant asset balances and related information are disclosed. Actual disclosure completeness should be assessed through audit procedures. Liabilities Disclose information necessary to understand significant liabilities, obligations, and commitments. 3BF11CAD-E697-4CAE-835B-AE2E1C6C7F0A 5.3 Includes disclosures regarding debt, environmental liabilities, actuarial liabilities, commitments, contingencies, and other obligations. 5.3.1 Liability Disclosure Liability Category Status 47F12CD4-2B17-4ECB-855E-05CEA77F0E8F 2026-09-30 Explained Significant liabilities and obligations are disclosed and described. Actual disclosure completeness should be assessed through audit procedures. Budgetary Information Disclose information supporting interpretation of budgetary resources, obligations, and outlays. 079EC9EC-4304-4AEC-B73E-ACA7544A4F3D 5.4 Note disclosures provide context for budgetary information presented in principal financial statements. 5.4.1 Budgetary Disclosure Budgetary Note Status 4C5F1DA6-D422-4BD2-B0D7-7C9288913BC8 https://stratml.us/docs/A11-51-2025.xml A-11 Section 51 Supports understanding of budget formulation and resource allocation information. https://stratml.us/docs/A11-82-2025.xml A-11 Section 82 Supports understanding of budget execution information. 2026-09-30 Explained Budgetary information is supplemented with explanatory disclosures. Actual disclosure completeness should be assessed through audit and review. Risk Exposure Disclose contingencies, uncertainties, commitments, and other matters affecting future financial condition or operations. 63475267-D80E-4059-A3A1-E1223FF829C0 5.5 Users should be informed of significant risks and uncertainties that may affect future results. 5.5.1 Risk Disclosure Material Exposure Status 34B7B527-5689-4D88-9529-5E97DB8602A4 https://stratml.us/docs/A11-270-2025.xml A-11 Section 270 Supports management accountability and performance improvement through transparency regarding material risks. https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Supports evidence-building and evaluation regarding future risks and uncertainties. 2026-09-30 Disclosed Material contingencies and uncertainties are identified and explained. Actual disclosure adequacy should be assessed through audit and oversight review. Reconciliation Provide reconciliations and explanatory information linking related financial statement elements. 89A61B48-59B2-4679-84CA-2D990ED76414 5.6 Notes help users understand relationships among reported financial statement amounts. 5.6.1 Reconciliation Disclosure Financial Relationship Status B16C841A-52FC-4446-B5E9-10185EA8E2D0 2026-09-30 Provided Material relationships among financial statement elements are explained. Actual explanatory adequacy should be assessed through audit and user review. Transparency Provide sufficient explanatory information to enable informed evaluation of agency stewardship and accountability. 20E4100B-AF11-4731-B665-672D7CA24033 5.7 Collectively, note disclosures provide much of the context required to understand the significance of reported financial information. 5.7.1 Disclosure Transparency Financial Report Status 68DF20DE-94A7-4D6C-994F-5F83AE0781A3 https://stratml.us/docs/A11-230-2025.xml A-11 Section 230 Supports evaluation of strategic objectives through improved understanding of resource conditions. https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Supports interpretation of annual performance results in light of financial realities. https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Supports evidence-based evaluation and learning through explanatory financial information. 2026-09-30 Enhanced Financial statement users are provided sufficient context to interpret reported information. Actual transparency should be assessed through audits, oversight reviews, and stakeholder feedback. Supplementation Require supplementary information that enhances understanding of financial condition, stewardship, program performance, deferred maintenance, climate-related risks, and other matters not fully reflected in the principal financial statements. 4823A15D-0375-432E-8A61-960DF8C1A3A0 6 Reporting Entities Prepare Required Supplementary Information and Related Information in accordance with applicable federal standards and Circular A-136 requirements. Supplementation Provide contextual information supporting informed interpretation of financial statements. Performer Federal Accounting Standards Advisory Board Establishes standards governing Required Supplementary Information. Standards Define supplementary reporting requirements supporting accountability and transparency. Performer Oversight Bodies Use supplementary information to evaluate stewardship, sustainability, risks, and management effectiveness. Evaluation Assess information not fully represented in principal financial statements. Beneficiary Source: Circular A-136 Section VI, Required Supplementary Information (RSI) and Related Information (RI). Stewardship Provide information supporting assessment of stewardship responsibilities and long-term resource management. A4975ADA-A76C-4FC9-AA67-A278970C18BF 6.1 Supplementary information should assist users in evaluating management of public resources beyond current-period financial statement balances. 6.1.1 Stewardship Reporting Supplementary Disclosure Status 0D5CAB54-4463-4424-A387-9DBCD9E830E2 https://stratml.us/docs/A11-230-2025.xml A-11 Section 230 Supports evaluation of long-term strategic objectives and organizational sustainability. 2026-09-30 Provided Supplementary stewardship information is disclosed when required. Actual disclosure status should be documented by reporting entities. Maintenance Disclose information regarding deferred maintenance and repairs affecting federal assets. 627E5B28-3EB9-4685-84DC-7B83DB8EC405 6.2 Deferred maintenance information assists users in understanding future resource requirements and asset condition. 6.2.1 Deferred Maintenance Disclosure Asset Portfolio Status A6E134C7-3C94-4DF0-A154-1DAAC76D2E27 https://stratml.us/docs/A11-270-2025.xml A-11 Section 270 Supports management improvement by identifying infrastructure and asset-management challenges. 2026-09-30 Disclosed Deferred maintenance information is reported in accordance with applicable requirements. Actual disclosure status should be documented through agency reporting. Performance Context Provide supplementary information that improves interpretation of program performance and operational effectiveness. FF0ACD7A-8240-4101-A773-454183FC4DE8 6.3 Supplementary information may provide context necessary for understanding relationships among resources, outputs, and outcomes. 6.3.1 Performance Context Supplementary Disclosure Status EBB2333A-2933-464D-B541-C4698CE1B97D https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Supports interpretation of annual performance plans and reports. https://stratml.us/docs/A11-250-2025.xml A-11 Section 250 Supports understanding of Agency Priority Goal performance. https://stratml.us/docs/A11-260-2025.xml A-11 Section 260 Supports understanding of Cross-Agency Priority Goal performance. 2026-09-30 Provided Supplementary information supports interpretation of reported performance results. Actual usefulness should be assessed through oversight and stakeholder review. Sustainability Disclose information relevant to long-term operational, environmental, financial, and organizational sustainability. C1D9734A-ECB5-45B1-BAE3-4AD7836C6088 6.4 Supplementary information may include matters affecting future stewardship responsibilities and resource requirements. 6.4.1 Sustainability Disclosure Long-Term Issue Status 9C2EB86D-A3FA-42BA-9FC4-2CCAAF347B50 https://stratml.us/docs/A11-230-2025.xml A-11 Section 230 Supports strategic planning and long-range objective achievement. https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Supports evidence-based evaluation of future conditions and trends. 2026-09-30 Reported Significant long-term sustainability issues are disclosed when required. Actual disclosure status should be documented by reporting entities. Climate Risks Disclose climate-related financial and operational risks when required by applicable standards and guidance. 629425F5-0AEE-4BA8-86A5-AE15D2FE76C3 6.5 Circular A-136 incorporates evolving federal requirements relating to climate-related disclosures where applicable. 6.5.1 Climate Risk Disclosure Material Risk Status 09740BE1-965C-436F-84BD-EADF84CB6B41 https://stratml.us/docs/A11-270-2025.xml A-11 Section 270 Supports management improvement and risk management activities. https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Supports evidence-building and evaluation concerning future environmental risks. 2026-09-30 Disclosed Material climate-related risks are reported when required. Actual disclosure status should be documented by reporting entities. Reliability Provide supplementary information that enhances the usefulness and interpretability of reported financial information. 649279EB-084A-407B-A1C5-99234E78F5FB 6.6 Supplementary information should strengthen confidence in management reporting and stewardship accountability. 6.6.1 Information Utility Supplementary Information Set Status 08E14720-654D-4427-8B23-090EB2DE546C https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Supports interpretation of annual performance information. https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Supports evidence-based decision-making and organizational learning. 2026-09-30 Enhanced Supplementary information improves interpretation of reported financial and performance information. Actual utility should be assessed through oversight, audit, and stakeholder review. Controls Require reporting on internal control effectiveness, improper payment management, fraud risk management, payment integrity, and related management responsibilities supporting accountability for federal resources. E9746B97-07E0-4C9E-9F79-6E31F5B372BE 7 Agency Management Establish, maintain, assess, and report on internal controls and payment integrity processes. Management Implement effective internal controls and corrective actions. Performer Office of Management and Budget Provides government-wide policy and oversight regarding internal controls, improper payments, and payment integrity. Oversight Monitor agency compliance with management and accountability requirements. Performer Inspectors General Review and evaluate agency compliance with applicable management requirements. Review Assess effectiveness of controls and management practices. Performer Taxpayers Benefit from reduced waste, fraud, abuse, and mismanagement of public resources. Accountability Receive the benefits of effective stewardship of public resources. Beneficiary Source: Circular A-136 sections addressing internal controls, payment integrity, improper payments, fraud risk management, and related management reporting requirements. Internal Control Assess, maintain, and report on the effectiveness of internal controls over operations, reporting, and compliance. CBFB6CD3-4EDC-429C-81C7-C4E99BF74884 7.1 Management is responsible for establishing and maintaining effective internal controls providing reasonable assurance regarding achievement of objectives. 7.1.1 Internal Control Effectiveness Agency Control Program Status 5A98BD15-DA50-4CDF-9FD2-63A68CE02B90 https://stratml.us/docs/A11-270-2025.xml A-11 Section 270 Supports performance improvement and management accountability through effective internal controls. 2026-09-30 Effective Management concludes that internal controls provide reasonable assurance regarding achievement of objectives. Actual management assessment should be documented annually. Deficiencies Identify, disclose, and remediate material weaknesses and significant deficiencies in internal controls. A0BAFA2C-5BB1-4296-A64D-3D854DAC122B 7.2 Management should identify control deficiencies and implement corrective actions when needed. 7.2.1 Corrective Action Progress Control Deficiency Status 39250BC5-3E07-484E-A63C-7F254CFB67E6 https://stratml.us/docs/A11-270-2025.xml A-11 Section 270 Supports continuous improvement and accountability for management performance. 2026-09-30 Addressed Material weaknesses and significant deficiencies are subject to corrective action plans. Actual remediation progress should be reported by agencies. Improper Payments Identify, estimate, prevent, reduce, recover, and report improper payments. E9B18B62-EDC7-4CE8-A50F-FCE2F5202B44 7.3 Payment integrity requirements are intended to reduce losses resulting from improper payments. 7.3.1 Improper Payment Rate Percent B1432EDA-4ACD-4849-96CD-276C15B7FF02 https://stratml.us/docs/A11-270-2025.xml A-11 Section 270 Supports accountability for management effectiveness and program integrity. 2026-09-30 Improper payment rate does not exceed applicable statutory or administrative thresholds. Actual improper payment rate. 7.3.2 Improper Payments Recovered Dollars 7AE75D3B-D7C1-4920-AD48-3454EB08449F 2026-09-30 Recover identified improper payments whenever feasible. Actual improper payments recovered. Fraud Risks Identify, assess, mitigate, monitor, and report fraud risks affecting agency operations and programs. BC7E93A0-C85E-4EAE-A2B9-B569A4E17E70 7.4 Fraud risk management supports effective stewardship and public trust. 7.4.1 Fraud Risk Management Agency Program Status 39B82ED7-4BC4-4A68-AB26-4DBFA651214B https://stratml.us/docs/A11-270-2025.xml A-11 Section 270 Supports risk management and performance improvement. https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Supports evidence-based identification and mitigation of fraud risks. 2026-09-30 Implemented Fraud risk management practices are implemented and documented. Actual implementation status should be documented by agencies. Payment Integrity Improve payment accuracy through risk-based prevention, detection, recovery, and monitoring activities. 9DA8A168-EE44-488E-858D-25B5525B2577 7.5 Payment integrity encompasses prevention as well as detection and recovery activities. 7.5.1 Payment Integrity Program Agency Program Status 0EB9C928-9F74-4C30-A6C2-6D66E27A56EA 2026-09-30 Operational Payment integrity controls are implemented and functioning. Actual implementation status should be documented by agencies. Accountability Provide transparent reporting regarding management responsibilities, control effectiveness, and corrective actions. 5E1D2CDA-39F2-45A8-B0A0-00D76360C83D 7.6 Management reporting should enable stakeholders to assess stewardship and management effectiveness. 7.6.1 Management Transparency Management Report Status BF10C616-82E7-471A-B414-FA47EDCD51BD https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Supports accountability for annual performance results. https://stratml.us/docs/A11-270-2025.xml A-11 Section 270 Supports performance improvement and management accountability. https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Supports evidence-based evaluation and organizational learning. 2026-09-30 Transparent Management reporting provides sufficient information to assess stewardship and accountability. Actual transparency should be assessed through audits, oversight reviews, and stakeholder feedback. Consolidation Support government-wide financial reporting through standardized agency submissions, reconciliations, validations, and Treasury consolidation processes. 14A90CF0-ED29-4096-82DC-A5111764BFA8 8 Department of the Treasury Compiles agency financial information for preparation of the Financial Report of the United States Government. Consolidation Aggregate and reconcile agency financial data for government-wide reporting. Performer Executive Branch Reporting Entities Provide timely, accurate, and complete financial reporting information required for government-wide consolidation. Submission Submit agency-level financial information supporting government-wide reporting. Performer Office of Management and Budget Establishes reporting requirements supporting government-wide financial accountability. Oversight Coordinate federal financial reporting policy. Performer Government-Wide Information Users Use consolidated financial information to assess the financial condition and stewardship of the federal government. Assessment Evaluate government-wide financial results and trends. Beneficiary Source: Circular A-136 provisions relating to Treasury reporting packages, government-wide reporting requirements, and support for preparation of the Financial Report of the United States Government. Submission Provide financial reporting data required by Treasury for government-wide financial reporting. AB94623D-9A5F-44E3-AF4D-B07D8B7FE9BD 8.1 Agency reporting packages support preparation of consolidated government-wide financial statements. 8.1.1 Reporting Package Submission Reporting Entity Status F81C287B-AE97-4D6F-9BA7-1D9F6C524805 2026-09-30 Submitted Required reporting packages are submitted in accordance with Treasury requirements. Actual submission status should be documented by reporting entities. Reconciliation Reconcile intragovernmental balances, transactions, and other information necessary for government-wide consolidation. 71D1603B-43A4-443E-91F3-78501C8EA733 8.2 Effective reconciliation reduces inconsistencies and improves the reliability of consolidated financial reporting. 8.2.1 Intragovernmental Reconciliation Material Difference Status 5FE10316-DFBB-4046-9FD3-D6618FEDE612 2026-09-30 Resolved Material intragovernmental differences are reconciled and resolved. Actual reconciliation results should be documented by reporting entities and Treasury. Validation Verify the completeness, consistency, and reliability of information submitted for government-wide reporting. 9A4FAEF2-3FFF-45E3-BF01-75FFB8EF3A0B 8.3 Treasury validation processes support reliability of consolidated financial reporting. 8.3.1 Data Validation Reporting Package Status 8AE4C28D-2FD0-4547-8B9B-2EF6A8DAF944 2026-09-30 Validated Reporting packages satisfy applicable validation requirements. Actual validation results should be documented by Treasury and reporting entities. Consolidation Statements Support preparation of consolidated government-wide financial statements. F26C4ED8-8E56-4009-9519-AF5923D814BE 8.4 The Financial Report of the United States Government depends upon standardized agency reporting and consolidation processes. 8.4.1 Government-Wide Financial Reporting Financial Report Status A4757B6A-9229-4B60-AF59-E0685E0A2DAE 2026-12-31 Published Government-wide financial statements are prepared and published. Actual publication status should be documented by Treasury. Comparability Promote consistency and comparability of financial reporting across federal entities. FBBAFDE6-AE64-4C7D-9BD8-D4FF1C4F2150 8.5 Standardized reporting formats support meaningful comparisons among agencies and across reporting periods. 8.5.1 Reporting Consistency Federal Reporting Entity Status 3872A54B-B044-449A-AB4E-EB1848B05413 https://stratml.us/docs/A11-210-2025.xml A-11 Section 210 Supports consistent public reporting and government-wide accountability. 2026-09-30 Consistent Financial information is reported using prescribed government-wide standards. Actual consistency should be assessed through Treasury reviews and audits. Evidence Provide reliable financial information supporting evaluation of federal programs, policies, stewardship responsibilities, and long-term fiscal conditions. E3BF5936-8326-4B2C-BCD0-7CB5C60D6922 8.6 Government-wide financial reporting provides an important evidentiary foundation for strategic planning, performance reporting, budgeting, and public accountability. 8.6.1 Financial Evidence Availability Government-Wide Report Status 12064CBB-21B7-4990-A696-A05F530141BE https://stratml.us/docs/A11-230-2025.xml A-11 Section 230 Supports strategic planning through reliable government-wide financial information. https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Supports annual performance planning and reporting. https://stratml.us/docs/A11-250-2025.xml A-11 Section 250 Supports Agency Priority Goal evaluation. https://stratml.us/docs/A11-260-2025.xml A-11 Section 260 Supports Cross-Agency Priority Goal evaluation. https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Supports evidence-building, evaluation, and learning activities. 2026-12-31 Available Government-wide financial information is available to support accountability and evidence-based decision-making. Actual availability and utility should be documented through reporting and stakeholder use. Integration Connect financial reporting, budgeting, strategic planning, performance management, evidence-building, and public accountability into a coherent federal management framework. 2990DEB6-99FB-491F-86EF-835191B890A3 9 Office of Management and Budget Issues and maintains Circulars A-11 and A-136 as complementary components of the federal management framework. Coordination Align planning, budgeting, performance, evidence, and financial reporting requirements. Performer Executive Branch Agencies Implement strategic planning, budgeting, performance management, evidence-building, and financial reporting requirements. Implementation Integrate planning, resource allocation, execution, reporting, and evaluation processes. Performer Public Benefits from greater transparency, accountability, effectiveness, and stewardship in federal governance. Accountability Assess government intentions, resource utilization, results, and learning. Beneficiary This goal has been inferred by the submitter and is not explicitly stated in OMB Circular A-136. It has been added to document relationships among the financial reporting requirements of Circular A-136 and the strategic planning, performance management, budget formulation, budget execution, performance improvement, customer experience, and evidence-building requirements documented in OMB Circular A-11. The purpose of this goal is to make explicit the broader federal accountability architecture implicitly supported by both circulars. Alignment Align financial reporting with strategic planning to ensure that resource utilization can be evaluated in relation to intended outcomes. 817A7C0F-1BC2-4EA6-B227-00FCC841095A 9.1 This objective has been inferred by the submitter to document the relationship between financial reporting and agency strategic plans. 9.1.1 Strategic Alignment Status AAE331E4-A7BF-49C4-A0A7-18802FFD17FA https://stratml.us/docs/A11-230-2025.xml A-11 Section 230 Strategic Planning 2026-09-30 Integrated Financial reporting supports evaluation of strategic goals and objectives. Actual integration should be assessed by OMB, agencies, and stakeholders. Budgeting Connect financial reporting to budget formulation and budget execution processes. 8A250A67-EFD1-48E2-982E-62ACE80A1101 9.2 This objective has been inferred by the submitter to document relationships among appropriations, budget execution, and financial reporting. 9.2.1 Budget Integration Status 9FF15660-712B-41F6-B924-ABEAA8125600 https://stratml.us/docs/A11-51-2025.xml A-11 Section 51 Budget Justifications https://stratml.us/docs/A11-82-2025.xml A-11 Section 82 Budget Execution 2026-09-30 Connected Budget formulation, execution, and financial reporting processes are mutually informative. Actual integration should be assessed through reporting and oversight processes. Performance Connect financial reporting to annual performance planning, reporting, and priority goal management. 05DD3418-0C78-47CF-87D8-8BF20DF82A8B 9.3 This objective has been inferred by the submitter to document relationships between resources consumed and results achieved. 9.3.1 Performance Integration Status 692C5A4B-5457-40B0-BCCE-26A4784BB668 https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Annual Performance Plans and Reports https://stratml.us/docs/A11-250-2025.xml A-11 Section 250 Agency Priority Goals https://stratml.us/docs/A11-260-2025.xml A-11 Section 260 Cross-Agency Priority Goals 2026-09-30 Linked Financial information can be related to reported performance results. Actual linkage should be assessed through agency reporting and stakeholder review. Improvement Connect financial reporting to performance improvement, internal controls, risk management, and management accountability. 58FA542D-0031-4ADF-B859-3A226BE57D91 9.4 This objective has been inferred by the submitter to document relationships between stewardship information and continuous improvement processes. 9.4.1 Improvement Integration Status 19B5252D-65FA-4E5A-B1D5-DEF7E2398B84 https://stratml.us/docs/A11-270-2025.xml A-11 Section 270 Performance Improvement 2026-09-30 Integrated Financial reporting supports identification and remediation of management challenges and risks. Actual integration should be assessed through oversight, audits, and management reviews. Evidence Connect financial reporting to evaluation, learning, evidence-building, and decision support activities. 19341A72-EB33-4427-9554-78BFFF3CEA59 9.5 This objective has been inferred by the submitter to document relationships between financial information and evidence-based management. 9.5.1 Evidence Integration Status 963023B6-8914-4EE5-8AA3-F4BB4F92A60F https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Evidence, Evaluation, and Learning 2026-09-30 Supported Financial information contributes to evidence-building and evaluation activities. Actual support should be assessed through evaluation and learning activities. Transparency Connect financial reporting, planning, budgeting, performance reporting, and evidence-building to public accountability. 1A28115E-7286-4798-8165-14016B89A67F 9.6 This objective has been inferred by the submitter to document the overarching public accountability purpose implicit in both Circular A-11 and Circular A-136. 9.6.1 Public Accountability Status 4AC7D287-3DFC-42D8-8357-947F7A7BDC11 https://stratml.us/docs/A11-210-2025.xml A-11 Section 210 Public Reporting https://stratml.us/docs/A11-230-2025.xml A-11 Section 230 Strategic Planning https://stratml.us/docs/A11-240-2025.xml A-11 Section 240 Performance Reporting https://stratml.us/docs/A11-290-2025.xml A-11 Section 290 Evidence and Learning 2026-09-30 Transparent Stakeholders can understand government intentions, resources, activities, results, and learning processes. Actual transparency should be assessed through public accessibility and stakeholder use of management information. 2026-06-01 https://www.whitehouse.gov/wp-content/uploads/2026/05/OMB-Circular-No.-A-136-2026.pdf Owen Ambur Owen.Ambur@verizon.net