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.
 

• Budget
• State and Local Governments
• Educational and Non-Profit Institutions
• Federal Procurement
• Federal Financial Management
• Federal Information Resources / Data Collection
• Other Special Purpose
   

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 (7/1/2016)
 
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OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superceded by OMB Circular No. A-11, Part 4) (146 pages, 1,034 kb)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 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 (November 14, 2002) (62 pages, 926 kb) (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 or PDF (8 pages, 29 kb)
• Supplemental Handbook in HTML 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 (58 pages, 216 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, 78 kb)
• Appendix C: Discount Rates for Cost-Effectiveness, Lease-Purchase, and Related Analyses for OMB Circular No. A-94 (11/2016)
• Table of Past Years Discount Rates from Appendix C of OMB Circular No. A-94 (12/15/2016) (2 pages, 23 kb)
• Memorandum, 2017 Discount Rates for OMB Circular No. A-94  (12/12/2016) (2 pages, 764 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-108, Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act  PDF (45 pages, 273 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))

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

OMB Circular A-119, Federal Participation in the Development and Use of Voluntary Consensus Standards and in Conformity Assessment Activities

• Federal Register Notice on Revision of OMB Circular No. A-119, “Federal Participation in the Development and Use of Voluntary Consensus Standards and in Conformity Assessment Activities” (01/27/2016)
• OMB Circular A-119, Federal Participation in the Development and Use of Voluntary Consensus Standards and in Conformity Assessment Activities (01/27/2016 - 43 pages, 506 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)

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

OMB Circular A-123

• Management's Responsibility for Enterprise Risk Management and Internal Control (Revised 07/15/2016) PDF (51 pages, 1,592 kb)
• 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, 1.77 mb)
• Appendix A Frequently Asked Questions (04/13/2006) (14 pages, 93 kb)
• Issuance of Revised Appendix B to OMB Circular A-123 (01/15/2009) (59 pages, 418 kb)
• Management's Accountability and Control (Effective through Fiscal Year 2005) (Revised 06/21/1995)
• Appendix C, Requirements for Effective Estimation and Remediation of Improper Payments (10/20/2014)
• Appendix D, Compliance with the Federal Financial Management Improvement Act (09/20/2013)
• Conducting Acquisition Assessments under OMB Circular A-123 (May 21, 2008) (56 pages, 458 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, was rescinded and replaced by Circular No. A-123 Appendix D.
 
OMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables (Revised 01/2013) HTML or PDF (52 pages, 3.03 mb)

• Transmittal Letter HTML or PDF (2 pages, 508 kb)
• Policies for Federal Credit Programs and Non-Tax Receivables HTML or PDF (24 pages, 440 kb)
• Attachment: Write-Off/Close-out Processes for Receivables HTML or PDF (1 page, 142 kb)
• Appendix A: Program Reviews HTML | PDF (4 pages, 261 kb)
• Appendix B: Model Bill Language for Credit Programs HTML | PDF (2 pages, 164 kb) 
• Appendix C: Management and Oversight Structures HTML | PDF (4 pages, 206 kb) 
• Appendix D: Effective Reporting for Data-Driven Decision Making HTML | PDF (8 pages, 1.34 mb)
• Appendix E: Communications Policies HTML | PDF (4 pages, 197 kb)

OMB Circular A-130, Managing Federal Information as a Strategic Resource

• Federal Register Notice on Revision of OMB Circular A-130, “Managing Federal Information as a Strategic Resource” (07/28/2016)
• OMB Circular A-130, “Managing Federal Information as a Strategic Resource” (7/28/2016 - 85 pages, 538 kb)
• Transmittal Memorandum #4, "Management of Federal Information Resources" (11/28/2000 - 23 pages, 323 kb) HTML or PDF

OMB Circular A-131, Value Engineering (12/26/2013) (8 pages, 334 kb)

• Proposed Revision to OMB Circular A-131 (8 pages, 301 kb)

OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations (includes revisions published in the Federal Register 06/27/2003 and 06/26/2007) (34 pages, 173 kb)

• July 2016 Compliance Supplement
• July 2015 Compliance Supplement
• May 2014 Compliance Supplement
• June 2013 Compliance Supplement
• June 2012 Compliance Supplement
• March 2011 Compliance Supplement
• June 2010 Compliance Supplement
• June 2009 Compliance Supplement Addendum (301 pages, 1.29 mb)
• March 2009 Compliance Supplement
• March 2008 Compliance Supplement
• Appendix A: Data Collection Form (Form SF-SAC)

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 (10/7/2016) (172 pages, 3.66 mb)

• OMB Circular A-136, Financial Reporting Requirements - Revised (8/4/2015) (186 pages, 3.48 mb)
• OMB Circular A-136, Financial Reporting Requirements - Revised (9/18/2014) (183 pages, 1.78 mb)
• OMB Circular A-136, Financial Reporting Requirements - Revised (10/21/2013) (185 pages, 8.17 mb)
• OMB Circular A-136, Financial Reporting Requirements - Revised (8/3/2012) (181 pages, 8.15 mb)
• OMB Circular A-136, Financial Reporting Requirements - Revised (10/27/2011) (182 pages, 6.32 mb)
• OMB Circular A-136, Financial Reporting Requirements - Revised (09/29/2010) (177 pages, 1.12 mb)

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