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OMB Circular A-11

Table of Contents
PDF Version

Single Chapter Files

Note: Blank pages are intentional—for print purposes

OMB Circular A–11 (2007), Entire File (PDF Version)  (689 pages, 12 mb)
OMB Circular A–11 (2007), Entire File (ZIP FILE) (10 mb)
Revisions to OMB Circular No. A-11 Dated July 2007—11/20/07  (1 page, 140 kb)
OMB Circular A–11, Revised Transmittal Memorandum #81—7/2/07  (2 pages, 79 kb)
Table of Contents  (14 pages, 252 kb)
Guide to the Circular  (4 pages, 96 kb)
Summary of Changes  (2 pages, 90 kb)

PART 1

General Information

10. Overview of the budget  (10 pages, 187 kb)
15. Basic budget laws  (4 pages, 85 kb)
20. Terms and concepts  (42 pages, 1.5 mb)
22. Communications with the Congress and the public and clearance requirements  (6 pages, 97 kb)

PART 2  

Preparation and Submission of Budget Estimates

I. General Policies and Requirements

25. Summary of requirements  (8 pages, 206 kb)
31. Compliance with administration policies and other general requirements  (6 pages, 118 kb)

32. Personnel compensation, benefits, and related costs  (4 pages, 94 kb)
              Accrual contribution factors for the Uniformed Services
               Health Accrual Trust Fund   (1 page, 10 kb)

33. Estimates related to specific types of programs and expenditures  (6 pages, 128 kb)

II. The Budget Submission

51. Basic justification materials  (10 pages, 127 kb)
52. Information on financial management  (6 pages, 124 kb)
53. Information technology and e-government  (18 pages, 203 kb)
54. Rental payments for space and land  (6 pages, 178 kb)

III. MAX Data and Other Materials Required After Passback

79. The budget data system  (12 pages, 179 kb)
80. Development of baseline estimates  (4 pages, 97 kb)
81. Policy and baseline estimates of budget authority, outlays, and receipts (schedules A, S, R, and K)  (16 pages, 540 kb)
82. Program and financing (schedule P—Revised November 2007)  (32 pages, 332 kb)
83. Object classification (schedule O)  (36 pages, 411 kb)
84. Character classification (schedule C)  (14 pages, 180 kb)
85. Estimating employment levels and the employment summary (schedule Q)  (8 pages, 314 kb)
86. Special schedules  (18 pages, 261 kb)
95. Budget Appendix and print materials  (14 pages, 197 kb)

PART 3  

Selected Actions Following Transmittal of the Budget

110. Supplementals and amendments  (8 pages, 245 kb)
112. Rescission proposals and deferrals  (14 pages, 315 kb)
113. Investment transactions  (12 pages, 229 kb)

PART 4  

Instructions on Budget Execution

I. Apportionment and Reapportionments

120. Apportionment/reapportionment process—Revised November 2007  (18 pages, 256 kb)

121. SF 132, apportionment and reapportionment schedule  (26 pages, 306 kb)
Apportionment application
Apportionment application users guide (59 pages, 2.3 mb)

123. Apportionments under continuing resolutions  (4 pages, 87 kb)
124. Agency operations in the absence of appropriations  (2 pages, 83 kb)

II. Budget Execution Reports

130. SF 133 Report on budget execution and budgetary resources  (34 pages, 404 kb)

III. Other Reports

135. Procedures for monitoring Federal outlays  (14 pages, 311 kb)
140. Reports on unvouchered expenditures  (4 pages, 80 kb)
145. Requirements for reporting Antideficiency Act violations  (8 pages, 117 kb)
150. Administrative control of funds  (4 pages, 83 kb)

PART 5  

Federal Credit

185. Federal credit—Revised November 2007  (86 pages, 765kb)

PART 6  

Preparation and Submission of Strategic Plans, Annual Performance Plans, and Annual Program Performance Reports

200. Overview of strategic plans, performance budgets, and performance and accountability reports  (6 pages, 170 kb)
210. Preparing and submitting a strategic plan (4 pages, 93 kb)
220. Preparing and submitting performance budgets  (4 pages, 72 kb)
230. Preparing and submitting the annual program performance report, the performance portion of a performance and accountability report  (8 pages, 106 kb)

PART 7  

Planning, Budgeting, Acquisition, and Management of Capital Assets

300. Planning, budgeting, acquisition, and management of capital assets  (30 pages, 476 kb)

Supplement to Part 7—Capital Programming Guide  (122 pages, 1.2 mb)

PART 8  

Appendices

A. Scorekeeping guidelines  (8 pages, 139 kb)
B. Budgetary treatment of lease-purchases and leases of capital assets  (10 pages, 145 kb)
C. Listing of OMB agency/bureau and Treasury codes  (16 pages, 249 kb)
D. Explanation of MAX edit checks—Revised November 2007 (40 pages, 215 kb)
F. Format of SF 132 and SF 133—Revised November 2007  (30 pages, 29- kb)
G. Crosswalk between Antideficiency Act and Title 31 of the U.S. Code  (10 pages, 114 kb)
H. Checklist for fund control regulations  (6 pages, 104 kb)
J. Principles of budgeting for capital asset acquisitions  (6 pages, 119 kb)
K. Selected OMB guidance and other references regarding capital assets  (2 pages, 101 kb)

Index  (8 pages, 117 kb)
Order Form  (1 page, 90 kb)