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 (7/1/2016)
 
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)

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OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superceded by OMB Circular No. A-11, Part 4) (146 pages, 1,034 kb)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

OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments (05/10/2004) HTML or PDF (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):

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, 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)

OMB Circular A-123

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 (January 9, 2009)

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

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

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 (8/4/2015) (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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