Skip Main Navigation
Office of Management and Budget
President's Budget
Information &
Regulatory Affairs
Legislative Information
Agency Information


Some of the documents on this page were created as PDFs
Click here for PDF assistancePDF Information

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 (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OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superceded by OMB Circular No. A-11, Part 4) (146 pages, 1,034 kb)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 (01/14/2008)

-- Table of Past Years Discount Rates from Appendix C of OMB Circular
    No. A-94 (01/08/2008) (2 pages, 31 kb)

-- M-08-08, 2008 Discount Rates for OMB Circular No. A-94
    (01/14/2008) (2 pages, 55 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 (04/28/2006) (51 pages, 286 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 (07/23/1993)

-- Transmittal Memorandum #3 (12/01/2004)
-- Transmittal Memorandum #2 (06/10/1999)

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)

Top of Page