**WEBSITE ADDRESSES FOR HYPERLINKS TO OMB CIRCULAR A-129**

**CURRENT AS OF MAY 7, 2003**

+-------------------------+--------------------------------------------+
| **Title**               | **Address**                                |
+=========================+============================================+
| ***United States        |                                            |
| Code***                 |                                            |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3701          | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/3701.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3701          | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/ch37.html |
| 31 U.S.C. 3711-3720E    |                                            |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3720B         | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/ch37.html |
+-------------------------+--------------------------------------------+
| 18 U.S.C. 1001          | http:                                      |
|                         | //www4.law.cornell.edu/uscode/18/1001.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 7701(d)       | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/7701.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3711          | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/3711.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3719          | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/3719.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3711 (I)      | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/3711.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3701,         | http:                                      |
| 3711-3720D              | //www4.law.cornell.edu/uscode/31/ch37.html |
+-------------------------+--------------------------------------------+
| 15 U.S.C. 1673 (A)(2)   | http:                                      |
|                         | //www4.law.cornell.edu/uscode/15/1673.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3701,         | http:                                      |
| 3711-3720E              | //www4.law.cornell.edu/uscode/31/ch37.html |
+-------------------------+--------------------------------------------+
| 26 U.S.C. 6402          | http:                                      |
|                         | //www4.law.cornell.edu/uscode/26/6402.html |
+-------------------------+--------------------------------------------+
| 5 U.S.C. 5514           | http                                       |
|                         | ://www4.law.cornell.edu/uscode/5/5514.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3716          | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/3716.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3720A         | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/ch37.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3720D         | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/ch37.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3718          | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/3718.html |
+-------------------------+--------------------------------------------+
| 28 U.S.C. 3001, 3002(1) | http:                                      |
|                         | //www4.law.cornell.edu/uscode/28/3001.html |
|                         |                                            |
|                         | http:                                      |
|                         | //www4.law.cornell.edu/uscode/28/3002.html |
+-------------------------+--------------------------------------------+
| 26 U.S.C. PART 6050P-O  | http://www                                 |
|                         | .law.cornell.edu/uscode/26/6050P.text.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3717          | http:                                      |
|                         | //www4.law.cornell.edu/uscode/31/3717.html |
+-------------------------+--------------------------------------------+
| 31 U.S.C. 3717 (e) AND  | http:                                      |
| (g)                     | //www4.law.cornell.edu/uscode/31/3717.html |
+-------------------------+--------------------------------------------+
| ***OMB Circulars* *and  |                                            |
| other Documents***      |                                            |
+-------------------------+--------------------------------------------+
| OMB 5 YEAR PLAN         | http://w                                   |
|                         | ww.whitehouse.gov/OMB/financial/99plan.pdf |
+-------------------------+--------------------------------------------+
| OMB CIRCULAR NO. A-11   | http://www2.w                              |
|                         | hitehouse.gov/OMB/circulars/a11/99toc.html |
+-------------------------+--------------------------------------------+
| OMB CIRCULAR NO. A-94   | http://www2.w                              |
|                         | hitehouse.gov/OMB/circulars/a094/a094.html |
+-------------------------+--------------------------------------------+
| OMB CIRCULAR NO. A-34   | http://www2.wh                             |
|                         | itehouse.gov/OMB/circulars/a034/toc99.html |
+-------------------------+--------------------------------------------+
| OMB CIRCULAR NO. A-19   | http://www2.w                              |
|                         | hitehouse.gov/OMB/circulars/a019/a019.html |
+-------------------------+--------------------------------------------+
| OMB CIRCULAR NO. A-11,  | http://ww                                  |
| SECTION 15.2            | w.whitehouse.gov/OMB/circulars/a11/s15.pdf |
+-------------------------+--------------------------------------------+
| OMB CIRCULAR NO. A-127  | http://www2.w                              |
|                         | hitehouse.gov/OMB/circulars/a127/a127.html |
+-------------------------+--------------------------------------------+
| OMB CIRCULAR NO. A-11,  | (Incorrect reference)                      |
| SECTION 33.12 Sale of   |                                            |
| Delinquent Loan Assets  |                                            |
+-------------------------+--------------------------------------------+
| OMB Bulletin 97-01      | http://www.f                               |
|                         | inancenet.gov/financenet/fed/omb/97‑01.pdf |
+-------------------------+--------------------------------------------+
| ***Executive Orders***  |                                            |
+-------------------------+--------------------------------------------+
| Executive Order         | http://www.fms.treas.gov/debt/dmchild.txt  |
| 13,109,61 Federal       |                                            |
| Register 51763 (1996)   |                                            |
+-------------------------+--------------------------------------------+
| ***Code of Federal      |                                            |
| Regulations***          |                                            |
+-------------------------+--------------------------------------------+
| 31 CFR Part 285.13      | http://www.access.gp                       |
|                         | o.gov/nara/cfr/waisidx_99/31cfr285_99.html |
+-------------------------+--------------------------------------------+
| 31 CFR PART 285         | http://www.access.gp                       |
|                         | o.gov/nara/cfr/waisidx_99/31cfr285_99.html |
+-------------------------+--------------------------------------------+
| 31 CFR SECTION 900.2(B) | http://www.fms.treas.gov/debt/dmfccs.txt   |
+-------------------------+--------------------------------------------+
| 5 CFR 550 PART K        | htt                                        |
|                         | p://www.fms.treas.gov/debt/dmopmoffset.txt |
+-------------------------+--------------------------------------------+
| 26 CFR PART 301.6402    | http://www.access.gp                       |
|                         | o.gov/nara/cfr/waisidx_99/26cfr301_99.html |
+-------------------------+--------------------------------------------+
| 31 CFR PART 285.12      | http://www.access.gp                       |
|                         | o.gov/nara/cfr/waisidx_99/31cfr285_99.html |
+-------------------------+--------------------------------------------+
| 31 CFR PARTS 285 AND    | http://www.access.gp                       |
| 901.2                   | o.gov/nara/cfr/waisidx_99/31cfr285_99.html |
|                         |                                            |
|                         | http://www.fms.treas.gov/debt/dmfccs.txt   |
+-------------------------+--------------------------------------------+
| 31 CFR CHAPT II, PART   | http://www.fms.treas.gov/debt/dmfccs.txt   |
| 901.3                   |                                            |
+-------------------------+--------------------------------------------+
| 31 CFR PART 285.11      | http://www.access.gp                       |
|                         | o.gov/nara/cfr/waisidx_99/31cfr285_99.html |
+-------------------------+--------------------------------------------+
| 31 CFR 285 AND 901      | http://www.access.gp                       |
|                         | o.gov/nara/cfr/waisidx_99/31cfr285_99.html |
|                         |                                            |
|                         | http://www.fms.treas.gov/debt/dmfccs.txt   |
+-------------------------+--------------------------------------------+
| 31 CFR PART 904         | http://www.fms.treas.gov/debt/dmfccs.txt   |
+-------------------------+--------------------------------------------+
| 31 CFR PART 902         | http://www.fms.treas.gov/debt/dmfccs.txt   |
+-------------------------+--------------------------------------------+
| 31 CFR PART 903         | http://www.fms.treas.gov/debt/dmfccs.txt   |
|                         |                                            |
| FEDERAL CLAIMS          |                                            |
| COLLECTIONS STANDARDS   |                                            |
+-------------------------+--------------------------------------------+
| 31 CFR PART 901.9       | http://www.fms.treas.gov/debt/dmfccs.txt   |
+-------------------------+--------------------------------------------+
| 26 CFR PART 1.6050P-1   | http://frwebgate.ac                        |
|                         | cess.gpo.gov/cgi‑bin/get‑cfr.cgi?TITLE=26& |
|                         | PART=1&SECTION=6050P‑1&YEAR=1999&TYPE=TEXT |
|                         | or                                         |
|                         |                                            |
|                         | http://www.access.gpo                      |
|                         | .gov/nara/cfr/waisidx_99/26cfr1v12_99.html |
+-------------------------+--------------------------------------------+
| 26 CFR PART 1.6050P-0   | http://www.access.gpo                      |
|                         | .gov/nara/cfr/waisidx_99/26cfr1v12_99.html |
+-------------------------+--------------------------------------------+
| ***TREASURY/FMS AND     |                                            |
| OTHER DOCUMENTS***      |                                            |
+-------------------------+--------------------------------------------+
| MANAGING FEDERAL        | http://www.fms.treas.gov/fmsnews.html      |
| RECEIVABLES             | (this document is being revised/currently  |
|                         | unavailable)                               |
+-------------------------+--------------------------------------------+
| INTERNAL REVENUE CODE   | http://www.four                            |
| SECTION 149(b)          | milab.ch/ustax/www/t26‑A‑1‑B‑IV‑B‑149.html |
+-------------------------+--------------------------------------------+
| FEDERAL ACCOUNTING      | http://www.financene                       |
| ADVISORY BOARD          | t.gov/financenet/fed/fasab/pdf/sffas-2.pdf |
| ACCOUNTING FOR DIRECT   |                                            |
| LOANS AND LOAN          |                                            |
| GUARANTEES, STATEMENT   |                                            |
| OF FEDERAL FINANCIAL    |                                            |
| ACCOUNTING STANDARDS    |                                            |
| NO. 2                   |                                            |
+-------------------------+--------------------------------------------+
| TREASURY REPORT ON      | http:/                                     |
| RECEIVABLES             | /www.fms.treas.gov/debt/trorsamplerpt.html |
+-------------------------+--------------------------------------------+
| GUIDE TO CREDIT BUREAU  | http://www.fms.treas.gov/fmsnews.html      |
| REPORTING               | (this document is being revised/currently  |
|                         | unavailable)                               |
+-------------------------+--------------------------------------------+
| CAIVRS (HUD=S CREDIT    | http://www.hud.gov/gils/f57.html           |
| ALERT INTERACTIVE VOICE |                                            |
| RESPONSE SYSTEM)        |                                            |
+-------------------------+--------------------------------------------+
| APPRAISAL FOUNDATION    | https://www                                |
| UNIFORM STANDARDS OF    | .appraisalfoundation.org/uspap1999/toc.htm |
| PROFESSIONAL APPRAISAL  |                                            |
| PRACTICE                |                                            |
+-------------------------+--------------------------------------------+
| DEFINITION/GUIDANCE FOR |                                            |
| LOANS THAT HAVE BEEN    |                                            |
| POOLED                  |                                            |
+-------------------------+--------------------------------------------+
| JFMIP DIRECT LOAN       | http://www.fina                            |
| SYSTEMS REQUIREMENTS    | ncenet.gov/financenet/fed/jfmip/sysreq.pdf |
+-------------------------+--------------------------------------------+
| JFMIP GUARANTEED LOANS  | http://www.finan                           |
| SYSTEMS REQUIREMENTS    | cenet.gov/financenet/fed/jfmip/sysreqg.pdf |
+-------------------------+--------------------------------------------+
| INSTRUCTIONS FOR        | http://www.fms.treas.gov/debt/dmrecv.txt   |
| TREASURY REPORT ON      |                                            |
| RECEIVABLES DUE FROM    |                                            |
| THE PUBLIC              |                                            |
+-------------------------+--------------------------------------------+
| REPORTING REQUIREMENTS  |                                            |
| FOR OMB (FOR ACCOUNTING |                                            |
| AND FINANCIAL REPORTING |                                            |
| SYSTEMS)                |                                            |
+-------------------------+--------------------------------------------+
| REPORTING REQUIREMENTS  |                                            |
| FOR TREASURY (FOR       |                                            |
| ACCOUNTING AND          |                                            |
| FINANCIAL REPORTING     |                                            |
| SYSTEMS)                |                                            |
+-------------------------+--------------------------------------------+
| GSA MULTIPLE AWARD      | h                                          |
| SCHEDULE FINANCIAL      | ttp://pub.fss.gsa.gov/services/asset‑svcs/ |
| ASSET SERVICES          |                                            |
+-------------------------+--------------------------------------------+
| FEDERAL ACQUISITION     | http://www.arne                            |
| REGULATIONS SUBPART     | t.gov/far/current/html/32.html#Subpart32.6 |
| 32.6                    |                                            |
+-------------------------+--------------------------------------------+
| CROSS-SERVICING         | htt                                        |
| DOCUMENT                | p://www.fms.treas.gov/debt/dmxguide1_6.pdf |
+-------------------------+--------------------------------------------+
| OFFSET GUIDANCE         | http://www.fms.treas.gov/debt/top.html     |
| DOCUMENTS               |                                            |
+-------------------------+--------------------------------------------+
| OPM REGULATIONS AND     | htt                                        |
| STATUTES REGARDING      | p://www.fms.treas.gov/debt/dmopmoffset.txt |
| AINTERNAL OFFSET@ (5    |                                            |
| CFR 550                 |                                            |
|                         |                                            |
| Pay Administration      |                                            |
| (General); Collection   |                                            |
| by Offset From Indebted |                                            |
| Government Employees)   |                                            |
+-------------------------+--------------------------------------------+
| TREAS/FMS LITIGATION    | Not available on the Web                   |
| REFERRAL PROCESS        |                                            |
| HANDBOOK                |                                            |
+-------------------------+--------------------------------------------+
| FCPWG FINAL REPORT ON   | http://www.fms.treas.gov/debt/writeoff.PDF |
| WRITE-OFF POLICY        |                                            |
| 12/15/98                |                                            |
+-------------------------+--------------------------------------------+
| IRS FORM 1099C          | http:/                                     |
|                         | /ftp.fedworld.gov/pub/irs‑pdf/f1099c00.pdf |
+-------------------------+--------------------------------------------+
| WRITE-OFF CLOSE-OUT     | (This is an attachment to A-129 which is   |
| PROCESS FLOWCHART       | currently being revised)                   |
+-------------------------+--------------------------------------------+
| CHAPTER 1 OF INTERNAL   | http                                       |
| REVENUE CODE OF 1986,   | ://www.fourmilab.ch/ustax/www/t26‑A‑1.html |
| AS AMENDED              |                                            |
+-------------------------+--------------------------------------------+
| ***ACTS***              |                                            |
+-------------------------+--------------------------------------------+
| FEDERAL CREDIT REFORM   | http://w                                   |
| ACT 1990                | ww.fms.treas.gov/creditreform/fcratoc.html |
+-------------------------+--------------------------------------------+
| DEBT COLLECTION ACT     | No longer available on Web, See 31 USC     |
| 1982                    | 3700                                       |
+-------------------------+--------------------------------------------+
| CHIEF FINANCIAL         | http://www.npr.gov/library/misc/cfo.html   |
| OFFICERS ACT 1990       |                                            |
+-------------------------+--------------------------------------------+
| DEBT COLLECTION ACT     | http://www.fms.treas.gov/debt/dcia.html    |
| 1982/DEBT COLLECTION    |                                            |
| IMPROVEMENT ACT 1996    |                                            |
+-------------------------+--------------------------------------------+
| PRIVACY ACT 1974        | http://www.usdoj.gov/04foia/privstat.htm   |
+-------------------------+--------------------------------------------+
| COMPUTER MATCHING AND   | http://www.itpoli                          |
| PRIVACY PROTECTION ACT  | cy.gsa.gov/mke/fedwebm/privacy/tsld035.htm |
| 1988                    |                                            |
+-------------------------+--------------------------------------------+
| RIGHT TO FINANCIAL      | http                                       |
| PRIVACY ACT 1978        | ://www.accessreports.com/statutes/RFPA.htm |
+-------------------------+--------------------------------------------+
| DEBT COLLECTION         | http://www.fms.treas.gov/debt/dcia.html    |
| IMPROVEMENT ACT 1996    |                                            |
+-------------------------+--------------------------------------------+
| SECTION 902(A)8 OF CFO  | http://www.npr.gov/library/misc/cfo.html   |
| ACT 1990                |                                            |
+-------------------------+--------------------------------------------+
| SECTION 504(C) OF       | http://w                                   |
| FEDERAL CREDIT REFORM   | ww.fms.treas.gov/creditreform/fcratoc.html |
| ACT 1990                |                                            |
+-------------------------+--------------------------------------------+
| GOVERNMENT PERFORMANCE  | http://www.npr.gov/library/misc/s20.html   |
| AND RESULTS ACT 1993    |                                            |
+-------------------------+--------------------------------------------+
| FAIR DEBT COLLECTION    | http:/                                     |
| PRACTICES ACT           | /www.ftc.gov/os/statutes/fdcpa/fdcpact.htm |
+-------------------------+--------------------------------------------+
| SECTION 502 OF FEDERAL  | http://w                                   |
| CREDIT REFORM ACT OF    | ww.fms.treas.gov/creditreform/fcratoc.html |
| 1990, AS AMENDED        |                                            |
+-------------------------+--------------------------------------------+
| SECTION 504 OF FEDERAL  | http://w                                   |
| CREDIT REFORM ACT OF    | ww.fms.treas.gov/creditreform/fcratoc.html |
| 1990, AS AMENDED        |                                            |
+-------------------------+--------------------------------------------+