CEAR Guidelines
Each year the CEAR technical
consultant identifies areas in reports which are deemed Commendable
Practices. Examples of commendable practices are listed
alphabetically in the order of departments, independent agencies,
component agencies, and Congressional agencies. Agencies listed in
italics are agencies that prepared alternative Agency Financial Reports
in accordance with the OMB Pilot Program. In addition, Areas
in Need of Improvement are
also identified especially those that are pervasive through many
reports. The idea behind identifying these issues is to assist agencies
as they are preparing the following year’s report.
The CEAR
Program's review criteria is a comprehensive compilation of annually
updated federal financial and performance reporting standards,
regulations, and authoritative guidance. Program reviewers use this
document as the framework for their evaluations. Federal agencies also
use the document as a guide to preparing PARs.
CEAR Guidelines
Documents Referenced in the CEAR Guidelines