Circulars
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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 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 (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Execution (Rescinded 6/27/2002; superceded by OMB Circular No. A-11, Part 4) (146 pages, 1,034 kb)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.
-- Preamble to the revision
to OMB Circular No. A-76, "Performance
of Commercial Activities” (05/29/03) (9 pages, 116 kb)
Implementing the FAIR Act:
-- Transmittal
Memorandum #20 (06/14/1999) in HTML, WPD or PDF (23 pages, 85 kb)
-- Transmittal Memorandum #21 (04/27/2000) in HTML
-- Transmittal Memorandum #22 (08/31/2000) in PDF (2 pages, 8 kb)
-- Transmittal
Memorandum #23 (03/14/2001) in PDF (3 pages, 8 kb)
-- Transmittal
Memorandum #24 (02/27/2002) in PDF (4 pages, 8 kb)
-- Transmittal
Memorandum #25 (03/14/2003) in HTML
-- Proposed Revised OMB Circular A-76 of November 14, 2002,
in PDF (62 pages, 926 kb) 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) (6 pages, 106 kb)
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 (8 pages, 29 kb)
Supplemental
Handbook in HTML, WPD or PDF (77 pages, 968 kb) (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 (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):
-- Text of OMB Circular No. A-94 (10/29/1992) HTML or PDF (22 pages, 269 kb)
-- Appendix C:
Discount Rates for Cost-Effectiveness, Lease-Purchase, and
Related Analyses for OMB Circular No. A-94 (01/14/2008)
-- Table of Past
Years Discount Rates from Appendix C of OMB Circular
No. A-94 (01/08/2008)
(2 pages, 31 kb)
-- M-08-08, 2008 Discount Rates for OMB Circular No. A-94
(01/14/2008) (2 pages, 55 kb)
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 (10 pages, 43 kb)
-- 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,
Relocated to 2 CFR, Part 215 (32 pages, 243 kb))
-- 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 (55 pages, 220 kb),
Relocated to 2 CFR, Part 230 (17 pages, 235 kb)
-- 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 (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)
-- 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, 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)
-- March 2007 Compliance Supplement
-- March 2006
Compliance Supplement
-- Appendix
A: Data Collection Form (Form SF-SAC)
-- March 2005
Compliance Supplement Update
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)
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