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.
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OMB Circulars in Numerical Sequence
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OMB Circular A-1, System of Circulars and Bulletins to Executive Departments and Establishments (08/07/1952)
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OMB Circular A-4, Regulatory Analysis (09/17/2003) HTML or PDF (48 pages, 435 kb)
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OMB Circular A-11, Preparation, Submission and Execution of the Budget (8/1/2017)
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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.
-- OMB Circular A-11, Part 6, Section 270 – Reporting the Results of Annual Strategic
-- OMB Circular A-11, Part 6, Sections 220 and 250 – Quarterly Reporting of Priority Goals to Performance.gov
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OMB Circular A-16, Coordination of Geographic Information, and Related Spatial Data Activities (08/19/2002)
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OMB Circular A-19, Legislative Coordination and Clearance (09/20/1979)
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OMB Circular A-21, Cost Principles for Educational Institutions (05/10/2004) HTML or PDF (109 pages, 263 kb)
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Relocated to 2 CFR, Part 220 (30 pages, 384 kb)
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OMB Circular A-25, Transmittal Memorandum #1, User Charges (07/08/1993)
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OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superceded by OMB Circular No. A-11, Part 4) (146 pages, 1,034 kb)
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OMB Circular A-45, Rental and Construction of Government Quarters (10/20/1993)
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OMB Circular A-50, Audit Follow Up (09/29/1982)
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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)
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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.
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Preamble to the revision to OMB Circular No. A-76, "Performance of Commercial Activities" (05/29/03) (9 pages, 116 kb)
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Implementing the FAIR Act:
-- Transmittal Memorandum #20 (06/14/1999) in HTML 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 (November 14, 2002) (62 pages, 926 kb) (for agency and public comment)
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Preamble to the proposed revision to OMB Circular No. A-76, "Performance of Commercial Activities" (11/19/02) (6 pages, 106 kb)
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Docket of Comments to Proposed Revised OMB Circular A-76
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Historical Circular A-76, Performance of Commercial Activities, (08/04/1983) (Revised 06/14/1999) in HTML or PDF (8 pages, 29 kb)
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Supplemental Handbook in HTML or PDF (77 pages, 968 kb) (04/01/1996) (Revised 06/14/1999)
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OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments (05/10/2004) HTML or PDF (58 pages, 216 kb)
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Relocated to 2 CFR, Part 225 (18 pages, 362 kb)
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OMB Circular A-89, Catalog of Federal Domestic Assistance (08/17/1984)
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OMB Circular A-94, "Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs" (10/29/1992):
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Text of OMB Circular No. A-94 (10/29/1992) HTML or PDF (22 pages, 78 kb)
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Table of Past Years Discount Rates from Appendix C of OMB Circular No. A-94 (12/15/2016) (2 pages, 23 kb)
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Memorandum, 2017 Discount Rates for OMB Circular No. A-94 (12/12/2016) (2 pages, 764 kb)
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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)
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Transmittal Memorandum #1, Specialized or Technical Services for State and Local Governments (03/27/1981)
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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)
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OMB Circular A-108, Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act PDF (45 pages, 273 kb)
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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))
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OMB Circular A-119, Federal Participation in the Development and Use of Voluntary Consensus Standards and in Conformity Assessment Activities
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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)
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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)
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OMB Circular A-119, Transmittal Memorandum, Federal Participation in the Development and Use of Voluntary Standards (02/10/1998)
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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)
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OMB Circular A-123
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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) PDF (51 pages, 1,592 kb)
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Management's Responsibility for Internal Control (Effective beginning with Fiscal Year 2006) (Revised 12/21/2004) HTML or PDF (35 pages, 274 kb)
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Appendix A Implementation Plans (08/01/2005) (2 pages, 43 kb)
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Appendix A Implementation Guide (07/2005) (70 pages, 1.77 mb)
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Appendix A Frequently Asked Questions (04/13/2006) (14 pages, 93 kb)
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Issuance of Revised Appendix B to OMB Circular A-123 (01/15/2009) (59 pages, 418 kb)
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Management's Accountability and Control (Effective through Fiscal Year 2005) (Revised 06/21/1995)
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Appendix C, Requirements for Effective Estimation and Remediation of Improper Payments (10/20/2014)
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Appendix D, Compliance with the Federal Financial Management Improvement Act (09/20/2013)
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Conducting Acquisition Assessments under OMB Circular A-123 (May 21, 2008) (56 pages, 458 kb)
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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.
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OMB Circular A-125, was rescinded and replaced by the Prompt Pay regulations at 5 CFR Part 1315
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OMB Circular A-126, Improving the Management and Use of Government Aircraft (05/22/1992).
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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
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OMB Circular A-127, was rescinded and replaced by Circular No. A-123 Appendix D.
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OMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables (Revised 01/2013) HTML or PDF (52 pages, 3.03 mb)
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Policies for Federal Credit Programs and Non-Tax Receivables HTML or PDF (24 pages, 440 kb)
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Attachment: Write-Off/Close-out Processes for Receivables HTML or PDF (1 page, 142 kb)
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Appendix B: Model Bill Language for Credit Programs HTML | PDF (2 pages, 164 kb)
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Appendix C: Management and Oversight Structures HTML | PDF (4 pages, 206 kb)
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Appendix D: Effective Reporting for Data-Driven Decision Making HTML | PDF (8 pages, 1.34 mb)
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Appendix E: Communications Policies HTML | PDF (4 pages, 197 kb)
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OMB Circular A-130, Managing Federal Information as a Strategic Resource
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Federal Register Notice on Revision of OMB Circular A-130, “Managing Federal Information as a Strategic Resource” (07/28/2016)
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OMB Circular A-130, “Managing Federal Information as a Strategic Resource” (7/28/2016 - 85 pages, 538 kb)
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OMB Circular A-131, Value Engineering (12/26/2013) (8 pages, 334 kb)
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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.
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Proposed Revision to OMB Circular A-131 (8 pages, 301 kb)
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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)
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June 2009 Compliance Supplement Addendum (301 pages, 1.29 mb)
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OMB Circular A-134, Financial Accounting Principles and Standards (05/20/1993)
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OMB Circular A-135, Management of Federal Advisory Committees (10/05/1994)
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OMB Circular A-136, Financial Reporting Requirements - Revised (8/15/2017) (124 pages, 2.07 mb)
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OMB Circular A-136, Financial Reporting Requirements - Revised (10/7/2016) (172 pages, 3.66 mb)
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OMB Circular A-136, Financial Reporting Requirements - Revised (8/4/2015) (186 pages, 3.48 mb)
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OMB Circular A-136, Financial Reporting Requirements - Revised (9/18/2014) (183 pages, 1.78 mb)
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OMB Circular A-136, Financial Reporting Requirements - Revised (10/21/2013) (185 pages, 8.17 mb)
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OMB Circular A-136, Financial Reporting Requirements - Revised (8/3/2012) (181 pages, 8.15 mb)
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OMB Circular A-136, Financial Reporting Requirements - Revised (10/27/2011) (182 pages, 6.32 mb)
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OMB Circular A-136, Financial Reporting Requirements - Revised (09/29/2010) (177 pages, 1.12 mb)
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Circulars: Budget
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OMB Circular A-11 - Preparation, Submission and Execution of the Budget
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OMB Circular A-19 - Legislative Coordination and Clearance
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OMB Circular A-25 - User Charges
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OMB Circular A-45 - Rental and Construction of Government Quarters
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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)
-- Transmittal Memorandum #20 in HTML, WPD or PDF (23 pages, 85 kb) (06/14/1999)
Implementing the FAIR Act
-- Transmittal Memorandum #21 in HTML (04/27/2000)
-- Transmittal Memorandum #22 in PDF (2 pages, 8 kb) (08/31/2000)
-- Transmittal Memorandum #23 in PDF (3 pages, 8 kb) (03/14/2001)
-- Transmittal Memorandum #24 in PDF (4 pages, 8 kb) (02/27/2002)
-- Proposed Revised OMB Circular A-76 of November 14, 2002, in 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
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OMB Circular A-94 - Discount Rates to be Used in Evaluating Time-Distributed Costs and Benefits in HTML or PDF (22 pages, 78 kb)
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OMB Circular A-97 - Specialized or Technical Services for State and Local Governments
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OMB Circular A-131 - Value Engineering
Circulars: State and Local Governments
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OMB Circular A-16 - Coordination of Geographic Information, and Related Spatial Data Activities
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OMB Circular A-87 - Cost Principles for State, Local, and Indian Tribal Governments
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OMB Circular A-97 - Provisions of Specialized and Technical Services to State and Local Governments
-- Core Circular
-- Transmittal Memorandum #1 -
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)
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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) HTML or PDF (33 pages, 127 kb)
Circulars: Educational and Non-Profit Institutions Documents
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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)
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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))
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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)
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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) HTML or PDF (33 pages, 127 kb)
Circulars: Procurement
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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) 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 (06/14/99) in HTML or PDF (23 pages, 85 kb)
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Transmittal Memorandum #21 (04/27/00) in HTML
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Transmittal Memorandum #22 (08/31/00) in PDF (2 pages, 8 kb)
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Transmittal Memorandum #23 (03/14/01) in PDF (3 pages, 8 kb)
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Transmittal Memorandum #24 (02/27/02) in PDF (4 pages, 8 kb)
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Transmittal Memorandum #25 (03/14/03) in HTML
-- 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
-- List of Emails received from Agency and Public
-- List of faxes received from Agency and Public
Historical Circular A-76 - Performance of Commercial Activities
-- Circular A-76 in HTML, WPD or PDF (8 pages, 29 kb) format (08/04/83) (Revised 06/14/99)
-- Supplemental Handbook in HTML or PDF (77 pages, 968 kb) (04/01/96) (Revised 06/14/99) -
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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 (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 Improving the Management of Government Charge Card Programs (August 5, 2005) (51 pages, 282 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)
Circulars: 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.
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OMB Circular A-21 - Cost Principles for Educational Institutions, Relocated to 2 CFR, Part 220 (30 pages, 384 kb)
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OMB Circular A-50 - Audit Follow Up
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OMB Circular A-87 - Cost Principles for State, Local, and Indian Tribal Governments, Relocated to 2 CFR, Part 225 (18 pages, 362 kb)
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OMB Circular A-102 - Grants and Cooperative Agreements with State and Local Governments
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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, Part 215(32 pages, 243 kb)
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OMB Circular A-122 - Cost Principles for Nonprofit Organizations, Relocated to 2 CFR, Part 230 (32 pages, 235 kb)
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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)
-- Appendix B Improving the Management of Government Charge Card Programs (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 Estimation and Remediation of Improper Payments (10/20/2014) (53 pages, 28.7 mb) -
OMB Circular A-125 - was rescinded and replaced by the Prompt Pay regulations at 5 CFR Part 1315
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OMB Circular A-127 - Policies and Standards for Financial Management Systems
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OMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables (Revised 01/2013) HTML or PDF (52 pages, 3.03 mb)
-- Transmittal Letter HTML or PDF (2 pages, 508 kb)
-- Policies for Federal Credit Programs and Non-Tax Receivables HTML or PDF (24 pages, 440 kb)
-- Attachment: Write-Off/Close-out Processes for Receivables HTML or PDF (1 page, 142 kb)
-- Appendix A: Program Reviews HTML | PDF (4 pages, 261 kb)
-- Appendix B: Model Bill Language for Credit Programs HTML | PDF (2 pages, 164 kb)
-- Appendix C: Management and Oversight Structures HTML | PDF (4 pages, 206 kb)
-- Appendix D: Effective Reporting for Data-Driven Decision Making HTML | PDF (8 pages, 1.34 mb)
-- Appendix E: Communications Policies HTML | 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)
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OMB Circular A-134 - Financial Accounting Principles and Standards
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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 (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)
Circulars: Federal Information Resources/ Data Collection Documents
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OMB Circular A-16 - Coordination of Geographic Information, and Related Spatial Data Activities
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OMB Circular A-89 - Federal Domestic Assistance Program Information
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OMB Circular A-108 - Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act
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OMB Circular A-130 - Management of Federal Information Resources HTML or PDF (23 pages, 92 kb)
Circulars: Other Special Purpose
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OMB Circular A-1 - OMB's System of Circulars and Bulletins
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OMB Circular A-4 - Regulatory Analysis (09/17/03) HTML or PDF (48 pages, 435 kb)
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OMB Circular A-16 - Coordination of Geographic Information, and Related Spatial Data Activities
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OMB Circular A-89 - Federal Domestic Assistance Program Information
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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
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OMB Circular A-126- Improving the Management and Use of Government Aircraft
-- Core Circular
-- Attachment A
-- Attachment B -
OMB Circular A-131 - Value Engineering
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OMB Circular A-135 - Management of Federal Advisory Committees