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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)

OMB Circular A-4, Regulatory Analysis (09/17/2003) (48 pages, 435 KB)

OMB Circular A-11, Preparation, Submission and Execution of the Budget (Revised 12/23/20) (single file, 852 pages, 10.5 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)

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OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superseded by OMB Circular No. A-11, Part 4 (146 pages, 1,034 KB)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 (11/25/2019)

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)

Docket of Comments to Proposed Revised OMB 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-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

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 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 (8/27/2020) (120 pages, 4.31 MB)

  • OMB Circular A-136, Financial Reporting Requirements – Revised (6/28/2019) (119 pages, 2.32 MB)
  • OMB Circular A-136, Financial Reporting Requirements – Revised (7/30/2018) (123 pages, 2 MB)
  • 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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Budget

Implementing the FAIR Act 

  • Transmittal Memorandum #20 PDF (23 pages, 85 KB) (06/14/1999)
  • 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)

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State and Local Governments

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Circulars: Educational and Non-Profit Institutions Documents

  • OMB Circular A-133 – Audits of States, Local Governments, and Non-Profit Organizations (06/24/1997, includes revisions published in Federal Register 06/27/03) (33 pages, 127 KB)

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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.

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)

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

OMB Circular A-131 – Value Engineering

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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.

  • 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) PDF (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-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
  • OMB Circular A-136 – Financial Reporting Requirements – Revised (8/27/2020) (120 pages, 4.31 MB)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (6/28/2019) (119 pages, 2.32 mb)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (7/30/2018)(123 pages, 2 mb)/2017) (124 pages, 2.07 mb)
    • OMB Circular A-136 – Financial Reporting Requirements – Revised (8/15
    • 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 (09/18/2014) (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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Federal Information Resources / Data Collection Documents

  • 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-108 – Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act
  • OMB Circular A-130 – Management of Federal Information Resources (23 pages, 92 kb)
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Other Special Purpose

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