OMB A-123 Support

Compliance with OMB A-123 and effective internal controls over financial reporting (ICOFR) assure the public and Congress of the reliability and integrity of government financials. Compliance also helps agencies satisfy expectations for accountability and transparency. While compliance with OMB A-123 is often viewed as a necessary exercise, some agencies find ways to extract additional value. For example, compliance efforts can easily be leveraged by program personnel who rely on internal controls to reduce the risk of failing to meet mission objectives.

OMB Circular A-123 Revised Appendix C: Top 10 Things Agencies Need to Know

What began as an information-gathering exercise more than a decade ago has become a comprehensive program integrity initiative designed to integrate with agencies’ internal control efforts. To help agencies understand the new requirements and what they mean for federal program and financial managers, the following is a summary of the top 10 key changes.

Why MorganFranklin?

MorganFranklin helps government agencies develop and sustain high-performance A-123 compliance programs. Our A-123 Invigorated™ approach enables agencies to get more value from their efforts. It also helps reduce costs by employing a variety of strategies including insourcing, process re-engineering, and use of automated and continuous controls monitoring technology. Working collaboratively, we help clients:

  • Apply a risk-based approach to compliance that reduces overall costs and level of effort.
  • Standardize and enhance processes and systems by embedding internal controls.
  • Redefine and re-examine existing controls and place greater emphasis on documentation, testing, and continuous monitoring.
  • Leverage existing efforts to obtain more timely and accurate performance data to help executives make better decisions and identify opportunities to run programs more effectively.


  • Provide comprehensive OMB A-123 compliance support
  • Apply process re-engineering expertise to streamline compliance efforts
  • Leverage existing monitoring efforts to eliminate redundancies
  • Develop and implement appropriate, cost-effective, results-oriented management controls
  • Apply a risk-based approach for control assessments
  • Implement risk frameworks and monitoring tools
  • Develop business process controls maturity models and roadmaps
  • Utilize technology and tools to drive automated monitoring and testing of internal controls

Impact & Value

    • Increase accountability and credibility
    • Reduce cost of A-123 compliance
    • Streamline compliance requirement efforts
    • Improve overall agency program efficiency and effectiveness
    • Obtain relevant financial data faster to make better decisions
    • Identify and mitigate fraud, waste, and abuse
    • Improve auditability

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