Frequently Used and Significant OMB Circulars
These are the circulars I believe are used most frequently in Federal budget work. For a complete list and a copy of the circulars visit the OMB site, from my links.
The transmittal memoranda deserve special attention. They provide guidance that may be more significant than the circular itself.
The circulars are listed in two ways:
- By date of issuance of the most time sensitive ones. These usually require action for each budget year and may change frequently. Analysts need to make sure that they have the latest version and the latest transmittal. Click for list.
- By number of the circular for those I consider most used. Click for list.
Time-sensitive circulars:
| Circular No. | Transmittal | Subject | Date | Next Likely Update |
| A-11 | #77 | Preparation and Submission of Budget Estimates and Budget Execution | 7/25/03 | July 2004 |
| A-76 | Performance of Commercial Activities. A major issuance took place in 2003, incorporating "competitive sourcing" policies of the Administration | 5/29/03 | ||
| A-127 | #2 | Financial Management Systems | 6/10/99 | |
| A-123 | Management Accountability and Control | 6/21/95 |
Most Used Circulars:
| Circular No. | Transmittal | Subject | Date |
| A-11 | #77 | Preparation and Submission of Budget Estimates and Budget Execution | 7/25/03 |
| A-25 | #1 | User charges. | 7/08/93 |
| A-34 | #14 | Instructions on Budget Execution | 11/7/97 |
| A-76 | Performance of Commercial Activities | 8/04/83, Revised 6/14/99 | |
| A-76 | Supplemental Handbook | 4/01/96, Revised 6/14/1999 | |
| A-76 | #19 | 3/24/99 | |
| A-76 | #20 | Implementing the FAIR Act | 6/14/99 |
| A-87 | Cost Principles for State, Local and Indian Tribal Governments | 5/04/95, 8/29/97 | |
| A-94 | Discount Rates to be Used in Evaluating Time-Distributed Costs and Benefits | 10/29/92 | |
| A-97 | #1 | Specialized or Technical Services for State and Local Governments | 3/27/81 |
| A-109 | Major system acquisitions | 4/5/76 | |
| A-123 | Management Accountability and Control | 6/21/95 | |
| A-127 | #2 | Financial Management Systems | 6/10/99 |
| A-130 | #3 | Management of Federal Information Resources | 2/08/96 |
| A-134 | Financial Accounting Principles and Standards | 5/20/93 |