Protractor Protractor A protractor is a measuring instrument, typically made of transparent plastic or glass, for measuring angles. Most protractors measure angles in degrees (°). Radian-scale protractors measure angles in radians. Most protractors are divided into 180 equal parts. Some precision protractors further divide degrees into arcminutes. They are used for a variety of mechanical and engineering-related applications. One common use is in geometry lessons in schools. Some protractors are simple half-discs. More advanced protractors, such as the bevel protractor, have one or two swinging arms, which can be used to help measure the angle. A bevel protractor is a graduated
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