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
• 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
• Improper Payments Information Act of 2002
• Prompt Payment Act
• Single Audit Act of 1984
• Single Audit Act Amendments of 1996

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Authoritative Sources

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

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