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 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 (435k)

OMB Circular A-11, Preparation, Submission and Execution of the Budget (Revised 11/17/2004)

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 (263k)

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OMB Circular A-34, Instructions on Budget Execution (Rescinded 6/27/2002; superceded by OMB Circular No. A-11, Part 4) (1,034k)

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 (May 29, 2003, including technical correction made by OMB Memorandum M-03-20) (August 15, 2003) HTML or PDF (1.35mb)

Implementing the FAIR Act:
Transmittal Memorandum #20 (06/14/1999) in HTML, WPD or PDF (85k)
Transmittal Memorandum #21 (04/27/2000) in HTML
Transmittal Memorandum #22 (08/31/2000) in PDF (8k)
Transmittal Memorandum #23 (03/14/2001) in PDF (8k)
Transmittal Memorandum #24 (02/27/2002) in PDF (8k)
Transmittal Memorandum #25 (03/14/2003) in HTML

Proposed Revised OMB Circular A-76 of November 14, 2002, in PDF (926k) or Word (for agency and public comment)

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 (29k)

Supplemental Handbook in HTML, WPD or PDF (968k) (04/01/1996) (Revised 06/14/1999)

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) (Revised 01/22/2002):

Text of OMB Circular No. A-94 (10/29/1992) HTML or PDF (269k)

Appendix C: Discount Rates for Cost-Effectiveness, Lease-Purchase, and Related Analyses for OMB Circular No. A-94 (02/13/2004)

Table of Past Years Discount Rates from Appendix C of OMB Circular No. A-94 (01/16/2004) (27k) 

Memorandum M-04-06, 2004 Discount Rates for OMB Circular No. A-94 (02/13/2004)

OMB Circular A-97, (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 (43k) 

Where is the Grants Management Common Rule?
Where are the Attachments to A-102?

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)

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 (220k)

OMB Circular A-123, Management Accountability and Control (06/21/1995)

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 #2 (06/10/1999)

OMB Circular A-129, Managing Federal Credit Programs (11/2000)  

OMB Circular A-130, Transmittal Memorandum #4, Management of Federal Information Resources (11/28/2000) HTML or PDF (92k)

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 (127k)

-- Appendix A: Data Collection Form (Form SF-SAC)
-- Appendix B: March 2004 Compliance Supplement

OMB Circular A-134, Financial Accounting Principles and Standards (05/20/1993)

OMB Circular A-135, Management of Federal Advisory Committees (10/05/1994)