HHS Financial Policy Library

Topics on this page: Applicable Acts | Authoritative Sources

Numerous laws, Acts, regulations, and authoritative sources govern financial policies. Below are commonly used authorities and references.

Applicable Acts

• Accountability of Tax Dollars Act, links to an external website
• Antideficiency Act, links to an external website, opens in a new tab [PDF]
• Cash Management Improvement Act, links to an external website, opens in a new tab [PDF]
• Chief Financial Officers Act, links to an external website, opens in a new tab
• Digital Accountability and Transparency Act, links to an external website, opens in a new tab
• Debt Collection and Improvement Act, links to an external website, opens in a new tab
• Economy Act, links to an external website
• Federal Financial Management Improvement Act, links to an external website, opens in a new tab
• Federal Information Technology Acquisition Reform Act, links to an external website
• Government Management Reform Act of 1994, links to an external website
• Government Performance Results Act, links to an external website, opens in a new tab
• Grant Oversight and New Efficiency Act, links to an external website, opens in a new tab
• Improper Payments Elimination and Recovery Act of 2010, links to an external website, opens in a new tab
• Improper Payments Elimination and Recovery Improvement Act of 2012, links to an external website, opens in a new tab
• Improper Payments Information Act of 2002, links to an external website, opens in a new tab
• Prompt Payment Act, links to an external website, opens in a new tab
• Single Audit Act of 1984, links to an external website, opens in a new tab
• Single Audit Act Amendments of 1996, links to an external website, opens in a new tab

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Authoritative Sources

• Code of Federal Regulations, links to an external website, opens in a new tab
  • 45 CFR, Part 75, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards”, links to an external website
• Federal Accounting Standards Advisory Board Handbook, links to an external website
• Federal Acquisition Regulation, links to an external website
• Federal Audit Clearinghouse, links to an external website
• Government Accountability Office
  • Government Auditing Standards, links to an external website
  • Principals of Federal Appropriations Law, links to an external website
  • Standards for Internal Control in the Federal Government, links to an external website
• National Archives and Records Administration: General Record Schedules, links to an external website
• Office of Management and Budget
  • Office of Management and Budget Circulars, links to an external website
  • Office of Management and Budget Bulletins, links to an external website
  • Office of Management and Budget Memorandum, links to an external website
• Treasury
  • Treasury Financial Manual (TFM), links to an external website
  • TFM Bulletins, links to an external website
  • United States (U.S.) Standard General Ledger, links to an external website
• U.S. Code, links to an external website

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