Protractor on the dial from 180°, as the dial is graduated from opposite zero marks to 90° each way. Since the spaces, both on the main scale and the Vernier scale, are numbered both to the right and to the left from zero, any angle can be measured. The readings can be taken either to the right or to the left, according to the direction in which the zero on the main scale is moved. Reading the Vernier scale: The bevel protractor Vernier scale may have graduations of 5′ (minutes) or 1/12°. Each space on the Vernier scale is 5′ less
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