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Federal Procurement

OMB A-136: Financial Reporting Requirements

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OMB A-136: Financial Reporting Requirements

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Audit & Financial Reporting

OMB A-136: Financial Reporting Requirements Government Contracts & Federal Records

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Why does OMB A-136: Financial Reporting Requirements matter?

Contractors providing financial management and audit support services must understand A-136 reporting requirements. Drives demand for financial statement preparation, audit remediation, and CFO Act compliance services across all 24 CFO Act agencies.

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Key Requirements

  • Agency Financial Report (AFR) content and format
  • Performance and Accountability Report (PAR) requirements
  • Required financial statements and footnotes
  • Management Discussion & Analysis (MD&A) content
  • Annual reporting deadlines and submission procedures

Details

Document
A-136
Category
Audit & Financial Reporting
Requirements
5

Other Audit & Financial Reporting Documents

A-123: Management's Responsibility for Enterprise Risk Management and Internal ControlA-123A-126: Improving the Accuracy of Federal PaymentsA-126A-127: Financial Management SystemsA-127A-133: Audits of States, Local Governments, and Non-Profit OrganizationsA-133

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Cite this page
Bureauify. (2026). OMB A-136: Financial Reporting Requirements — Federal Contract Intelligence. Bureauify Federal Intelligence. Retrieved , from https://bureauify.com/omb/a-136

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