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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 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 (48 pages, 435 kb)
OMB Circular A-11, Preparation, Submission and Execution of the Budget (7/2/07)
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 (109 pages, 263 kb), Relocated to 2 CFR, Part 220 (30 pages, 384 kb)
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OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superceded by OMB Circular No. A-11, Part 4) (146 pages, 1,034 kb)
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) (4 pages, 51 kb) and a technical correction made by OMB Memorandum M-03-20 (08/15/2003) HTML or PDF (63 pages, 518 kb)
Note: Please see OMB Memoranda M-04-12 (1 page, 36 kb), Performance Periods in Public-Private Competitions (April 30, 2004), M-06-13 (5 pages, 42 kb), Competitive Sourcing under Section 842(a) of P.L. 109-115 (April 24, 2006), and M-08-11 (8 pages, 60 kb), Competitive Sourcing Requirements in Division D of Public Law 110-161 (February 20, 2008) when applying the following provisions of OMB Circular A-76: Paragraphs 4.c and 5.d; Attachment B, Paragraphs A.5, C.1.a, C.1.c, D.3.a(7), and D.5.b(3); Attachment C, Paragraphs A.5, A.12, C.3 and Section D.
OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments (05/10/2004) HTML or PDF (57 pages, 199 kb), Relocated to 2 CFR, Part 225 (18 pages, 362 kb)
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):
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)
OMB Circular A-102, Grants and Cooperative Agreements With State and Local Governments (10/07/1994) (further amended 08/29/1997) HTML or PDF (10 pages, 43 kb)
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, Relocated to 2 CFR, Part 215 (32 pages, 243 kb))
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 (55 pages, 220 kb), Relocated to 2 CFR, Part 230 (17 pages, 235 kb)
OMB Circular A-123,
-- Management's Responsibility for Internal Control (Effective
beginning with Fiscal Year 2006) (Revised 12/21/2004) HTML or
PDF (35 pages, 274 kb)
-- Appendix A Implementation Plans (08/01/2005) (2 pages, 43 kb)
-- Appendix A Implementation Guide (07/2005) (70 pages, 555 kb)
-- Appendix A Frequently Asked Questions (04/13/2006) (14 pages, 93 kb)
-- Issuance of Revised Appendix B to OMB Circular A-123 (04/28/2006) (51 pages, 286 kb)
-- 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 (08/10/2006) (22 pages, 236 kb)
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)
OMB Circular A-127, Financial Management Systems (07/23/1993)
OMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables (11/2000)
OMB Circular A-130, Transmittal Memorandum #4, Management of Federal Information Resources (11/28/2000) HTML or PDF (23 pages, 92 kb)
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 (33 pages, 127 kb)
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
(06/29/07)
(166 pages, 1.16 mb)
OMB Circular A-136, Financial Reporting Requirements - Revised (07/24/06) (164 pages, 1 mb)