Spherical geometry other geometric concepts are defined as in plane geometry, but with straight lines replaced by great circles. Thus, in spherical geometry, angles are defined between great circles, resulting in a spherical trigonometry that differs from ordinary trigonometry in many respects; for example, the sum of the interior angles of a triangle exceeds 180 degrees. Spherical geometry is "not" elliptic geometry, but is rather a "subset" of elliptic geometry. For example, it shares with that geometry the property that a line has no parallels through a given point. Contrast this with Euclidean geometry, in which a line has one parallel through
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