Circulars

Click icon for PDF assistance

Instructions or information issued by OMB to Federal agencies. These are expected to have a continuing effect of two years or more. To obtain circulars that are not available on-line, please call the Office of Management and Budget's information line at (202) 395-3080. Choose from one of two options: Circulars arrayed by numerical sequence; or Circulars indexed by major category.

OMB Circulars in Numerical Sequence

OMB Circular A-1, System of Circulars and Bulletins to Executive Departments and Establishments (08/07/1952)

OMB Circular A-4, Regulatory Analysis (09/17/2003) HTML or PDF (435k)

OMB Circular A-11, Preparation, Submission and Execution of the Budget (6/30/06)

OMB Circular A-16, Coordination of Geographic Information, and Related Spatial Data Activities (08/19/2002)

OMB Circular A-19, Legislative Coordination and Clearance (09/20/1979)

OMB Circular A-21, Cost Principles for Educational Institutions (05/10/2004) HTML or PDF (263k)

OMB Circular A-25, Transmittal Memorandum #1, User Charges (07/08/1993)

OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superceded by OMB Circular No. A-11, Part 4) (1,034k)

OMB Circular A-45, Rental and Construction of Government Quarters (10/20/1993)

OMB Circular A-50, Audit Followup (09/29/1982)

OMB Circular A-76, Performance of Commercial Activities (05/29/2003) including changes made by OMB Memorandum M-07-02 (10/31/2006) (51k) and a technical correction made by OMB Memorandum M-03-20 (08/15/2003) HTML or PDF (559k)

Note: Please see OMB Memoranda M-04-12 (36k), Performance Periods in Public-Private Competitions (April 30, 2004), and M-06-13 (42k), Competitive Sourcing under Section 842(a) of P.L. 109-115 (April 24, 2006), when applying the following provisions of OMB Circular A-76: Attachment B, Paragraphs C.1.a, C.1.c, D.3.a(7), and D.5.b(3); Attachment C, Section D.

-- Preamble to the revision to OMB Circular No. A-76, "Performance of Commercial Activities” (05/29/03) (116k)

Implementing the FAIR Act:
-- Transmittal Memorandum #20 (06/14/1999) in HTML, WPD or PDF (85k)
-- Transmittal Memorandum #21 (04/27/2000) in HTML
-- Transmittal Memorandum #22 (08/31/2000) in PDF (8k)
-- Transmittal Memorandum #23 (03/14/2001) in PDF (8k)
-- Transmittal Memorandum #24 (02/27/2002) in PDF (8k)
-- Transmittal Memorandum #25 (03/14/2003) in HTML -- Proposed Revised OMB Circular A-76 of November 14, 2002, in PDF (926k) or Word (for agency and public comment)

-- Preamble to the proposed revision to OMB Circular No. A-76, "Performance of Commercial Activities” (11/19/02) (106k)

Docket of Comments to Proposed Revised OMB Circular A-76
-- List of Emails received from Agency and Public
-- List of faxes received from Agency and Public

Historical Circular A-76, Performance of Commercial Activities, (08/04/1983) (Revised 06/14/1999) in HTML, WPD or PDF (29k)

Supplemental Handbook in HTML, WPD or PDF (968k) (04/01/1996) (Revised 06/14/1999)

OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments (05/10/2004) HTML or PDF (199k)

OMB Circular A-89, Catalog of Federal Domestic Assistance (08/17/1984)

OMB Circular A-94, "Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs" (10/29/1992):

-- Text of OMB Circular No. A-94 (10/29/1992) HTML or PDF (269k)

-- Appendix C: Discount Rates for Cost-Effectiveness, Lease-Purchase, and
Related Analyses for OMB Circular No. A-94 (01/18/2006)

-- Table of Past Years Discount Rates from Appendix C of OMB Circular
No. A-94 (01/18/2006) (25k)

-- Memorandum M-06-05, 2006 Discount Rates for OMB Circular No. A-94
(01/18/2006) (35k)

OMB Circular A-97, Rules and Regulations Permitting Federal Agencies to Provide Specialized or Technical Services to State and Local Units of Government Under Title III of the Intergovernmental Cooperation Act of 1968 (08/29/1969)

-- Transmittal Memorandum #1, Specialized or Technical Services for State
and Local Governments (03/27/1981)

OMB Circular A-102, Grants and Cooperative Agreements With State and Local Governments (10/07/1994) (further amended 08/29/1997) HTML or PDF (43k)

-- Where is the Grants Management Common Rule?
-- Where are the Attachments to A-102?
-- Where have Agencies Codified the A-102 Common Rule?

OMB Circular A-110, Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations (11/19/1993) (further amended 09/30/1999)

-- Where are the Attachments to A-110?
-- Where have Agencies Codified A-110?

OMB Circular A-119, Transmittal Memorandum, Federal Participation in the Development and Use of Voluntary Standards (02/10/1998)

OMB Circular A-122, Cost Principles for Non-Profit Organizations (05/10/2004) HTML or PDF (220k)

-- How are cognizant agencies determined for indirect costs?
-- Where is the updated OMB list?

OMB Circular A-123,

-- Management's Responsibility for Internal Control (Effective
beginning with Fiscal Year 2006) (Revised 12/21/2004) HTML or
PDF (274k)
-- Appendix A Implementation Plans (August 1, 2005) (43k)
-- Appendix A Implementation Guide (July 2005) (555k)
-- Appendix A Frequently Asked Questions (April 13, 2006) (93k)
-- Issuance of Revised Appendix B to OMB Circular A-123 (April 28,
2006) (286k)
-- Management's Accountability and Control (Effective through Fiscal
Year 2005) (Revised 06/21/1995)
-- Appendix C, Requirements for Effective Measurement
and Remediation of Improper Payments (August 10, 2006) (236k)

OMB Circular A-125, was rescinded and replaced by the Prompt Pay regulations at 5 CFR Part 1315

OMB Circular A-126, Improving the Management and Use of Government Aircraft (05/22/1992)

-- Attachment A
-- Attachment B

OMB Circular A-127, Financial Management Systems (07/23/1993)

-- Transmittal Memorandum #3 (12/01/2004)
-- Transmittal Memorandum #2 (06/10/1999)

OMB Circular A-129, Managing Federal Credit Programs (11/2000)

OMB Circular A-130, Transmittal Memorandum #4, Management of Federal Information Resources (11/28/2000) HTML or PDF (92k)

OMB Circular A-131, Value Engineering (05/21/1993)

OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (06/24/1997) (includes revisions published in Federal Register 06/27/2003) HTML or PDF (127k)

-- March 2006 Compliance Supplement
-- Appendix A: Data Collection Form (Form SF-SAC)
-- Appendix B: 2005 OMB Compliance Supplement Update
-- March 2004 Compliance Supplement

OMB Circular A-134, Financial Accounting Principles and Standards (05/20/1993)

OMB Circular A-135, Management of Federal Advisory Committees (10/05/1994)

OMB Circular A-136, Financial Reporting Requirements - Revised (07/24/06) (1mb)
A-136, Financial Reporting Requirements - Revised (08/23/2005) (843k)

Top of Page