Each year, Federal agencies follow the guidance published in the Office of Management and Budget’s (OMB) Circular No. A-136, entitled Financial Reporting Requirements, as amended, when preparing and submitting audited financial statements to OMB.
The Security Assistance Accounts (SAA) Agency Financial Report (AFR) provides financial and performance information for the current fiscal year (October 1 through September 30), with comparative data from the prior fiscal year where appropriate. The AFR demonstrates the security assistance (SA) community’s commitment to its mission and accountability to Congress, the President, and the public.