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OMB Circular A-11

Table of Contents

Single Chapter Files

Note: Blank pages are intentional—for print purposes

OMB Circular A–11 (2008), Entire File (PDF Version)  (700 pages, 7 mb)
OMB Circular A–11 (2008), Entire File (ZIP FILE) (20 mb)
OMB Circular A–11, Revised Transmittal Memorandum #82—6/26/2008 
 (2 pages, 79 kb)
Table of Contents  (14 pages, 254 kb)
Guide to the Circular  (4 pages, 95 kb)
Summary of Changes  (2 pages, 82 kb)

PART 1

General Information

10. Overview of the budget  (10 pages, 180 kb)
15. Basic budget laws  (4 pages, 83 kb)
20. Terms and concepts  (42 pages, 664 kb)
22. Communications with the Congress and the public and clearance requirements  (6 pages, 98 kb)

PART 2  

Preparation and Submission of Budget Estimates

I. General Policies and Requirements

25. Summary of requirements  (8 pages, 215 kb)
31. Compliance with administration policies and other general requirements  (6 pages, 118 kb)

32. Personnel compensation, benefits, and related costs  (4 pages, 102 kb)
              Accrual contribution factors for the Uniformed Services
               Health Accrual Trust Fund   (9 pages, 1.2mb)

33. Estimates related to specific types of programs and expenditures  (6 pages, 130 kb)

II. The Budget Submission

51. Basic justification materials  (10 pages, 137 kb)
52. Information on financial management  (6 pages, 94 kb)
53. Information technology and e-government  (18 pages, 214 kb)
54. Rental payments for space and land  (6 pages, 177 kb)

III. MAX Data and Other Materials Required After Passback

79. The budget data system  (12 pages, 177 kb)
80. Development of baseline estimates  (4 pages, 98 kb)
81. Policy and baseline estimates of budget authority, outlays, and receipts (schedules A, S, R, and K)  (16 pages, 703 kb)
82. Program and financing (schedule P)  (32 pages, 335 kb)
83. Object classification (schedule O)  (36 pages, 399 kb)
84. Character classification (schedule C)  (14 pages, 183 kb)
85. Estimating employment levels and the employment summary (schedule Q)  (8 pages, 203 kb)
86. Special schedules  (18 pages, 201 kb)
95. Budget Appendix and print materials  (14 pages, 197 kb)

PART 3  

Selected Actions Following Transmittal of the Budget

110. Supplementals and amendments  (8 pages, 238 kb)
112. Deferrals and Presidential proposals to rescind or cancel funds  (14 pages, 312 kb)
113. Investment transactions  (12 pages, 229 kb)

PART 4  

Instructions on Budget Execution

I. Apportionment and Reapportionments

120. Apportionment/reapportionment process  (18 pages, 235 kb)

121. SF 132, apportionment and reapportionment schedule  (26 pages, 320 kb)
Apportionment application
Apportionment application users guide (59 pages, 2.3 mb)

123. Apportionments under continuing resolutions  (4 pages, 91 kb)
124. Agency operations in the absence of appropriations  (2 pages, 83 kb)

II. Budget Execution Reports

130. SF 133, Report on budget execution and budgetary resources  (34 pages, 437 kb)

III. Other Reports

135. Procedures for monitoring Federal outlays  (14 pages, 465 kb)
140. Reports on unvouchered expenditures  (4 pages, 81 kb)
145. Requirements for reporting Antideficiency Act violations  (8 pages, 120 kb)
150. Administrative control of funds  (4 pages, 83 kb)

PART 5  

Federal Credit

185. Federal credit  (86 pages, 784 kb)

PART 6  

Preparation and Submission of Strategic Plans, Annual Performance Plans, and Annual Program Performance Reports

200. Overview of strategic plans, performance budgets, and performance and accountability reports  (6 pages, 166 kb)
210. Preparing and submitting a strategic plan (4 pages, 94 kb)
220. Preparing and submitting performance budgets  (4 pages, 76 kb)
230. Preparing and submitting the annual program performance report, the performance portion of a performance and accountability report  (8 pages, 138 kb)

PART 7  

Planning, Budgeting, Acquisition, and Management of Capital Assets

300. Planning, budgeting, acquisition, and management of capital assets  (30 pages, 473 kb)

Supplement to Part 7—Capital Programming Guide  (122 pages, 1.2 mb)

PART 8  

Appendices

A. Scorekeeping guidelines  (8 pages, 133 kb)
B. Budgetary treatment of lease-purchases and leases of capital assets  (10 pages, 145 kb)
C. Listing of OMB agency/bureau and Treasury codes  (16 pages, 247 kb)
D. Explanation of MAX edit checks (2 pages, 43 kb)
F. Format of SF 132 and SF 133  (30 pages, 283 kb)
G. Crosswalk between Antideficiency Act and Title 31 of the U.S. Code  (10 pages, 115 kb)
H. Checklist for fund control regulations  (6 pages, 104 kb)
J. Principles of budgeting for capital asset acquisitions  (6 pages, 120 kb)
K. Selected OMB guidance and other references regarding capital assets  (2 pages, 103 kb)

Index  (8 pages, 130 kb)