Office of Management and Budget

Circulars

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)(2 pages, 87.5 KB)

OMB Circular A-4, Regulatory Analysis (09/17/2003) (93 pages, 785 KB)

OMB Circular A-11, Preparation, Submission and Execution of the Budget (07/25/24) (single file, 1079 pages, 16.2 MB)
OMB Circular A-11, Preparation, Submission and Execution of the Budget (individual section files)

OMB Circular A-16, Coordination of Geographic Information, and Related Spatial Data Activities (08/19/2002)(22 pages, 193 KB)

OMB Circular-019, Legislative Coordination and Clearance (09/20/1979)(23 pages, 190 KB)

OMB Circular-025, Transmittal Memorandum #1, User Charges (07/08/1993)(10 pages, 132 KB)

OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superseded by OMB Circular No. A-11, Part 4 (146 pages, 1,034 KB)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-A-45R, Rental and Construction of Government Quarters (11/25/2024)(23 pages, 745 KB)

OMB Circular-A-50, Audit, Inspection, or Evaluation Follow Up (November 7, 2024) (7 Pages, 448 KB)

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(3 pages, 105 KB)
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 (3 pages, 212 KB)

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

Email Comments on the Revision of Circular A-76
Fax Comments on the Revision of Circular A-76
Historical Circular A-76, Performance of Commercial Activities, (08/04/1983) (Revised 06/14/1999) PDF (8 pages, 29 KB)
Supplemental Handbook (77 pages, 968 KB) (04/01/1996) (Revised 06/14/1999)

OMB Circular A-89, Catalog of Federal Domestic Assistance (08/17/1984)(8 pages, 40.3 KB)

OMB Circular A-94, “Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs” (11/09/2023) (28 pages, 322 KB)

Appendix C: Discount Rates for Cost-Effectiveness, Lease-Purchase, and Related Analyses for OMB Circular No. A-94 (01/17/2025)(1 page, 17.2 KB)
Appendix D: Discount Rates for Benefit-Cost Analysis for OMB Circular No. A-94 (11/09/2023)) (1 page, 16.2 KB)
Table of Past Years’ Discount Rates from OMB Circular No. A-94 (01/17/2025) (2 pages, 63 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-108, Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act (45 pages, 273 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)(20 pages, 194 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) (51 pages, 1,592 KB)
- Appendix A, Management of Reporting and Data Integrity Risk (Revised 6/6/2018) (9 pages, 199 KB)
- Appendix B to Circular No. A-123, A Risk Management Framework for Government Charge Card Programs (Revised 08/27/2019) (71 pages, 8,118 KB)
- Appendix C, Requirements for Payment Integrity Improvement (March 05, 2021) (78 pages, 2.7 MB)
- Appendix D, Management of Financial Management Systems – Risk and Compliance (12/23/2022)(23 pages, 524 KB)
Conducting Acquisition Assessments under OMB Circular A-123 (May 21, 2008) (56 pages, 458 KB)
Note: Portions of this policy have been paused 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-126, Improving the Management and Use of Government Aircraft (05/22/1992)

Note: Portions of this policy have been paused 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
Attachment A
Attachment B

OMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables (Revised 09/2024) (73 pages, 6.6 MB)

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

Federal Register Notice on Revision of OMB Circular A-130, “Managing Information as a Strategic Resource” (07/28/2016)
OMB Circular A-130, “Managing Information as a Strategic Resource” (7/28/2016 – 85 pages, 538 KB)
OMB Circular A-131, Value Engineering (12/26/2013) (8 pages, 334 KB)
Note: Portions of this policy have been paused 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.
Proposed Revision to OMB Circular A-131 (8 pages, 301 KB)

OMB Circular A-134, Financial Accounting Principles and Standards (05/20/1993)(3 pages, 106 KB)

OMB Circular A-135, Management of Federal Advisory Committees (10/05/1994)(4 pages, 100 KB)

OMB Circular A-136, OMB Circular A-136, Financial Reporting Requirements – Revised (5/30/2024) (125 pages, 3 MB)

OMB Circular A-136, Financial Reporting Requirements – Revised (5/22/2023) (128 pages, 2 MB)

OMB Circular A-137, Strategic Management of Acquisition Data and Information (05/14/2024) (23 pages, 419 KB)

Preamble to OMB Circular A-137, Strategic Management of Acquisition Data and Information (05/14/2024) (5 pages, 71 KB)
FACT SHEET OMB Circular A-137, Strategic Management of Acquisition Data and Information (05/14/2024) (2 pages, 57 KB)

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Budget

OMB Circular A-11 – Preparation, Submission and Execution of the Budget (07/25/24)(single file, 1079 pages, 16.2 MB)
- OMB Circular A-11 – Preparation, Submission and Execution of the Budget (individual section files)
OMB Circular A-19 – Legislative Coordination and Clearance(09/20/1979) (23 pages, 190 KB)
OMB Circular A-25 – User Charges(07/08/1993) (10 pages, 132 KB)
OMB Circular A-45 – Rental and Construction of Government Quarters(11/25/2019) (23 pages, 4.1 MB)
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)

Implementing the FAIR Act

Transmittal Memorandum #20 PDF (23 pages, 85 KB) (06/14/1999)
Transmittal Memorandum #21 in PDF (3 pages, 105 KB)(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 (3 pages, 212 KB)(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
OMB Circular A-131 – Value Engineering (12/26/2013) (8 pages, 334 KB)

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State and Local Governments

OMB Circular A-16 – Coordination of Geographic Information, and Related Spatial Data Activities (08/19/2002) (22 pages, 193 KB)
OMB Circular A-97 – Provisions of Specialized and Technical Services to State and Local Governments
- Core Circular
- Transmittal Memorandum #1
Relocated or rescinded:
- OMB Circular A-87 – Cost Principles for State, Local, and Indian Tribal Governments, Relocated to 2 CFR
- OMB Circular A-102 – Grants and Cooperative Agreements with State and Local Governments, Relocated to 2 CFR
- OMB Circular A-133 – Audits of States, Local Governments and Non-Profit Organizations, Relocated to 2 CFR

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Circulars: Educational and Non-Profit Institutions Documents

Relocated or rescinded:
- OMB Circular A-21 – Cost Principles for Educational Institutions, Relocated to 2 CFR
- OMB Circular A-110 – Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations, Relocated to 2 CFR
- OMB Circular A-122 – Cost Principles for Nonprofit Organizations, Relocated to 2 CFR.
- OMB Circular A-133 – Audits of States, Local Governments and Non-Profit Organizations, Relocated to 2 CFR

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 (3 pages, 105 KB)
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 (3 pages, 212 KB)

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)

OMB Circular A-123

Management’s Responsibility for Internal Control (Effective beginning with Fiscal Year 2006) (Revised 12/21/2004) PDF (35 pages, 274 KB)
- Appendix A Implementation Plans (August 1, 2005) (2 pages, 43 KB)
- Appendix A Implementation Guide (July 2005) (70 pages, 555 KB)
- Appendix A Frequently Asked Questions (August 22, 2005) (14 pages, 62 KB)
- Appendix B to Circular No. A-123, A Risk Management Framework for Government Charge Card Programs (Revised 08/27/2019) (71 pages, 8,118 KB)
- Management’s Accountability and Control (Effective through Fiscal Year 2005) (Revised 06/21/1995)
- Conducting Acquisition Assessments under OMB Circular A-123 (May 21, 2008) (56 pages, 458 KB)

OMB Circular A-131 – Value Engineering

Circular A-131 in PDF (12/26/2013) (8 pages, 334 KB)
- Notice of Final Revision to OMB Circular A–131 (2 pages, 203 KB)
- Proposed Revision to OMB Circular A-131 (8 pages, 301 KB)

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Federal Financial Management Documents

OMB Circular A-50 – Audit, Inspection, or Evaluation Follow Up (November 7, 2024) (7 Pages, 448 KB)
OMB Circular A-89 – Federal Domestic Assistance Program Information (8/17/1984) (8 pages, 40.3 KB)
OMB Circular A-123 – Management’s Responsibility for Enterprise Risk Management and Internal Control (Revised 07/15/2016) (51 pages, 1,592 KB)
- Appendix A, Management of Reporting and Data Integrity Risk (Revised 6/6/2018) (9 pages, 199 KB)
- Appendix B to Circular No. A-123, A Risk Management Framework for Government Charge Card Programs (Revised 08/27/2019) (71 pages, 8,118 KB)
- Appendix C to OMB Circular A-123 – Requirements for Payment Integrity Improvement (Revised March 5, 2021) (79 pages, 2,743 MB)
- Appendix D, Management of Financial Management Systems – Risk and Compliance (12/23/2022) (23 pages; 524 KB)
- Conducting Acquisition Assessments under OMB Circular A-123 (May 21, 2008) (56 pages, 458 KB)
OMB Circular A-129 – Policies for Federal Credit Programs and Non-Tax Receivables (Revised 09/2024) (73 pages, 6.6 mb)
OMB Circular A-134 – Financial Accounting Principles and Standards(5/20/1993) (3 pages, 106 KB)
OMB Circular A-136, OMB Circular A-136, Financial Reporting Requirements – Revised (5/30/2024) (125 pages, 3 MB)
- OMB Circular A-136, Financial Reporting Requirements – Revised (5/22/2023) (128 pages, 2 MB)
Relocated or rescinded:
- OMB Circular A-21 – Cost Principles for Educational Institutions, Relocated to 2 CFR
- OMB Circular A-87 – Cost Principles for State, Local, and Indian Tribal Governments, Relocated to 2 CFR
- OMB Circular A-102 – Grants and Cooperative Agreements with State and Local Governments, Relocated to 2 CFR
- OMB Circular A-110 – Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations, Relocated to 2 CFR
- OMB Circular A-122 – Cost Principles for Nonprofit Organizations, Relocated to 2 CFR.
- OMB Circular A-125 – was rescinded and replaced by the Prompt Pay regulations at 5 CFR Part 1315
- OMB Circular A-127 – was rescinded and replaced by Circular No. A-123 Appendix D.
- OMB Circular A-133 – Audits of States, Local Governments and Non-Profit Organizations, Relocated to 2 CFR

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Federal Information Resources / Data Collection Documents

OMB Circular A-16 – Coordination of Geographic Information, and Related Spatial Data Activities(08/19/2002) (22 pages, 193 KB)
OMB Circular A-89 – Federal Domestic Assistance Program Information(08/17/1984) (8 pages, 40.3 KB)
OMB Circular A-108 – Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act(45 pages, 273 KB)
OMB Circular A-130 – Management of Federal Information Resources (23 pages, 92 kb)

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Other Special Purpose

OMB Circular A-1 – OMB’s System of Circulars and Bulletins(08/07/1952) (2 pages, 87.5 KB)
OMB Circular A-4 – Regulatory Analysis (11/09/23) (93 Pages, 785 KB)
OMB Circular A-16 – Coordination of Geographic Information, and Related Spatial Data Activities(08/19/2002) (22 pages, 193 KB)
OMB Circular A-89 – Federal Domestic Assistance Program Information (08/17/1984) (8 pages, 40.3 KB)
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
OMB Circular A-126- Improving the Management and Use of Government Aircraft
- Core Circular
  - Attachment A
  - Attachment B
OMB Circular A-131 – Value Engineering (12/26/2013) (8 pages, 334 KB)
OMB Circular A-135 – Management of Federal Advisory Committees (10/05/1994) (4 pages, 100 KB)