OMB 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 (6/26/08)

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OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superceded by OMB Circular No. A-11, Part 4) (146 pages, 1,034 kb)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 (12/12/2008)

-- Table of Past Years Discount Rates from Appendix C of OMB Circular
    No. A-94 (12/12/2008)

(2 pages, 47 kb)

-- M-09-07, 2009 Discount Rates for OMB Circular No. A-94
    (12/12/2008)

(2 pages, 40 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)
-- 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 Measurement
    and Remediation of Improper Payments (08/10/2006) (22 pages, 236 kb)
-- 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, Financial Management Systems (Revised--01/09/2009)(12 pages, 148 kb)

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 2008 Compliance Supplement
-- March 2007 Compliance Supplement
-- March 2006 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 (06/03/08) (166 pages, 1.16 mb)
   -- OMB Circular A-136, Financial Reporting Requirements - Revised (06/29/07)
       (166 pages, 1.16 mb)

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