Circular segment Circular segment In geometry, a circular segment (symbol: ⌓) is a region of a circle which is "cut off" from the rest of the circle by a secant or a chord. More formally, a circular segment is a region of two-dimensional space that is bounded by an arc (of less than 180°) of a circle and by the chord connecting the endpoints of the arc. Let "R" be the radius of the circle, "θ" the central angle in radians, α is the central angle in degrees, "c" the chord length, "s" the arc length, "h" the sagitta (height) of the
OMB Circular A-123 OMB Circular A-123 OMB Circular A-123 is a US Office of Management and Budget (OMB) Government circular that defines the management responsibilities for internal controls in Federal agencies. It was first issued in 1981 by OMB's Office of Federal Financial Management and underwent numerous updates through 21 December 2004. The Circular is addressed to all Federal Chief Financial Officers, Chief Information Officers, and Program Managers. The most current circular update (2004) was signed by then-Controller Linda M. Combs. The 2004 update to Circular A-123 is a re-examination of the existing internal control requirements for Federal agencies and was initiated in