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

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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)(48 pages, 435 kb)

OMB Circular A-11, Preparation, Submission and Execution of the Budget (8/1/2017)

Note: Portions of this policy have been modified by M-17-26, Reducing Burden for Federal Agencies by Rescinding and Modifying OMB Memoranda, issued June 15, 2017. Please refer to that memorandum for more information.
— OMB Circular A-11, Part 6, Section 270 – Reporting the Results of Annual Strategic
— OMB Circular A-11, Part 6, Sections 220 and 250 – Quarterly Reporting of Priority Goals to Performance.gov

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

OMB Circular-019, Legislative Coordination and Clearance (09/20/1979)

OMB Circular A-21, Cost Principles for Educational Institutions (05/10/2004) (109 pages, 263 kb)

OMB Circular-025, Transmittal Memorandum #1, User Charges (07/08/1993)

OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superseded by OMB Circular No. A-11, Part 4) (146 pages, 1,034 kb)

OMB Circular-045, Rental and Construction of Government Quarters (10/20/1993)

OMB Circular-050, Audit Follow Up (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) (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)  PDF (23 pages, 85 kb)
      — Transmittal Memorandum #21 (04/27/2000) PDF
      — Transmittal Memorandum #22 (08/31/2000) PDF (2 pages, 8 kb)
      — Transmittal Memorandum #23 (03/14/2001) PDF (3 pages, 8 kb)
      — Transmittal Memorandum #24 (02/27/2002) PDF (4 pages, 8 kb)
      — Transmittal Memorandum #25 (03/14/2003) PDF
    • Proposed Revised OMB Circular A-76 (November 14, 2002) (62 pages, 926 kb) (for agency and public comment)

OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments (05/10/2004)(58 pages, 216 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)(22 pages, 78 kb):

OMB Circular-097, 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) (10 pages, 43 kb)

OMB Circular A-108, Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act (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))

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)(55 pages, 220 kb), Relocated to 2 CFR, Part 230 (17 pages, 235 kb)

OMB Circular A-123

  • Note: Portions of this policy have been modified by M-17-26, Reducing Burden for Federal Agencies by Rescinding and Modifying OMB Memoranda, issued June 15, 2017. Please refer to that memorandum for more information.
    — Chapter 5 of Appendix B:
    — Government Charge Card Reporting pursuant to Appendix B
  • 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) PDF (35 pages, 274 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, 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)(52 pages, 3.03 mb)

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

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

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)

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 (8/15/2017) (124 pages, 2.07 mb)

  • 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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Circulars: Budget

  • OMB Circular A-11 – Preparation, Submission and Execution of the Budget
  • OMB Circular A-19 – Legislative Coordination and Clearance
  • OMB Circular A-25 – User Charges
  • OMB Circular A-45 – Rental and Construction of Government Quarters
  • OMB Circular A-76 – (May 29, 2003, including technical correction made
    by OMB Memorandum M-03-20) (August 15, 2003) (63 pages, 1.35 mb)
    — Transmittal Memorandum #20 PDF (23 pages, 85 kb) (06/14/1999)
    Implementing the FAIR Act
    — Transmittal Memorandum #21 in PDF (04/27/2000)
    — Transmittal Memorandum #22 PDF (2 pages, 8 kb) (08/31/2000)
    — Transmittal Memorandum #23 PDF (3 pages, 8 kb) (03/14/2001)
    — Transmittal Memorandum #24 PDF (4 pages, 8 kb) (02/27/2002)
    — Transmittal Memorandum #25 PDF (03/14/2003)
    — Proposed Revised OMB Circular A-76 of November 14, 2002, PDF (62 pages, 926 kb)

(for agency and public comment)

Docket of Comments to Proposed Revised OMB Circular A-76 (2002)
List of Emails received from Agency and Public
List of faxes received from Agency and Public

  • OMB Circular A-94 – Discount Rates to be Used in Evaluating Time-Distributed Costs and Benefits (22 pages, 78 kb)
  • OMB Circular A-97 – Specialized or Technical Services for State and Local Governments

Core Circular
Transmittal Memorandum #1


Circulars: State and Local Governments


Circulars: Educational and Non-Profit Institutions Documents


Circulars: Procurement

    • OMB Circular A-76 (May 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)(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 (06/14/99) in PDF (23 pages, 85 kb)
  • Transmittal Memorandum #21 (04/27/00) in PDF
  • Transmittal Memorandum #22 (08/31/00) in PDF (2 pages, 8 kb)
  • Transmittal Memorandum #23 (03/14/01) in PDF (3 pages, 8 kb)
  • Transmittal Memorandum #24 (02/27/02) in PDF (4 pages, 8 kb)
  • Transmittal Memorandum #25 (03/14/03) in PDF

— Proposed Revised OMB Circular A-76 (November 14, 2002) in PDF (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

Historical Circular A-76 – Performance of Commercial Activities
— Circular A-76 in PDF (8 pages, 29 kb) format (08/04/83) (Revised 06/14/99)
— Supplemental Handbook in PDF (77 pages, 968 kb) (04/01/96) (Revised 06/14/99)


Circulars: Federal Financial Management Documents

NOTE: Final Guidance has been issued that, upon implementation, will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 C.F.R. Parts 220, 225, 215, and 230); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up. See final guidance and OMB Policy Statements for more information.


Circulars: Federal Information Resources/ Data Collection Documents


Circulars: Other Special Purpose

    • OMB Circular A-1 – OMB’s System of Circulars and Bulletins
    • OMB Circular A-4 – Regulatory Analysis (09/17/03) (48 pages, 435 kb)
    • OMB Circular A-16 – Coordination of Geographic Information, and Related Spatial Data Activities
    • OMB Circular A-89 – Federal Domestic Assistance Program Information
    • OMB Circular A-97 – Provision of Specialized and Technical Services to State and Local Units of Government
      Core Circular
      Transmittal Memorandum #1
    • OMB Circular A-119 – Transmittal Memorandum dated 2/10/98, Federal Participation in the Development and Use of Voluntary Consensus Standards and in Conformity Assessment Activities

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