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Financial Policies

Financial Manual - Section Two

Federal Financial Requirements

• OMB Circular A-21: Cost Principles for Educational Institutions
• OMB Circular A-87: Cost Principles for State, Local, and Indian Tribal Governments
• OMB Circular A-102: Grants and Cooperative Agreements with State and Local Governments
• OMB Circular A-110: Uniform Administrative Requirements for Grants and Agreements
• OMB Circular A-122: Cost Principles for Non-Profit Organizations
• OMB Circular A-133: Single Audits of States, Local Governments and Non-Profit Organizations
• OMB Circular A-134: Financial Accounting Principles and Standards

Note: All OMB circulars cal be found at: http://www.whitehouse.gov/omb/circulars

• 48CFR31: Cost Principles For Profit Organizations
• DOL 29 CFR: Labor

Note: CFRs can be found at: http://www.gpoaccess.gov/cfr/index.html

State Financial Requirements

• Wisconsin Statute 49.34 on Audit

Annual Single Audit Guides

• Provider Agency Audit Guide
• State Single Audit Guide

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