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circular Circular may refer to: * The shape of a circle * ''Circular'' (album), a 2006 album by Spanish singer Vega * Circular letter (disambiguation) ** Flyer (pamphlet), a form of advertisement * Circular reasoning, a type of logical fallacy * Circula ...
s and bulletins issued by the
Office of Management and Budget The Office of Management and Budget (OMB) is the largest office within the Executive Office of the President of the United States (EOP). OMB's most prominent function is to produce the president's budget, but it also examines agency programs, pol ...
(OMB) within the
Executive Office of the President The Executive Office of the President (EOP) comprises the offices and agencies that support the work of the president at the center of the executive branch of the United States federal government. The EOP consists of several offices and agenci ...
of the
United States The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territorie ...
.


Circulars

* Circular A-4: Requires federal agencies to identify why regulation is needed, consider a reasonable number of alternative regulatory approaches, and for each alternative conduct a rigorous and objective benefit-cost analysis * Circular A-11: Preparation, submission, and execution of the budget, revised and reissued periodically * Circular A-16: Creation, maintenance and use of
spatial data Geographic data and information is defined in the ISO/TC 211 series of standards as data and information having an implicit or explicit association with a location relative to Earth (a geographic location or geographic position). It is also call ...
* Circular A-21: Costs in support of sponsored research, development and training *Circular A-119 relates to federal participation in the development and use of
voluntary consensus standards Standardization or standardisation is the process of implementing and developing technical standards based on the consensus of different parties that include firms, users, interest groups, standards organizations and governments. Standardization ...
and in
conformity assessment Conformance testing — an element of conformity assessment, and also known as compliance testing, or type testing — is testing or other activities that determine whether a process, product, or service complies with the requirements of a specific ...
activities. It was originally published on 20 October 1993, and was updated on 10 February 1998 * Circular A-123: Management responsibilities for
internal control Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad ...
s in federal agencies * Circular A-126: Improving the management and use of government aircraft * Circular A-130: Managing information as a strategic resource *Circular A-131: Value Engineering, issued 26 January 1988, revised 21 May 1993 OMB
Circular No. A-131
published 21 May 1993, accessed 21 May 2021
and 26 December 2013. Contains guidance to support the sustained use of
value engineering Value engineering (VE) is a systematic analysis of the functions of various components and materials to lower the cost of goods, products and services with a tolerable loss of performance or functionality. Value, as defined, ...
by federal departments and agencies *Circular A-133: Audits of states,
local government Local government is a generic term for the lowest tiers of public administration within a particular sovereign state. This particular usage of the word government refers specifically to a level of administration that is both geographically-loca ...
and
non-profit organization A nonprofit organization (NPO) or non-profit organisation, also known as a non-business entity, not-for-profit organization, or nonprofit institution, is a legal entity organized and operated for a collective, public or social benefit, in co ...
s: see
OMB A-133 Compliance Supplement The OMB A-133 Compliance Supplement is a large and extensive Federal government of the United States, United States federal government guide created by the Office of Management and Budget (OMB) and used in auditing Federal assistance in the United S ...


OMB Bulletins with multi-year effect

Most OMB Bulletins are intended to have relevance in only a single
fiscal year A fiscal year (or financial year, or sometimes budget year) is used in government accounting, which varies between countries, and for budget purposes. It is also used for financial reporting by businesses and other organizations. Laws in many ...
. A few have longer lifetimes, including:
OMB Bulletin M20-01, ''Revised Delineations of Metropolitan Statistical Areas, Micropolitan Statistical Areas, and Combined Statistical Areas, and Guidance on Uses of Delineations of These Areas''

OMB Bulletin No. 17-03, ''Audit Requirements for Federal Financial Statements''

OMB Bulletin M07-02, ''Bulletin for Agency Good Guidance Practices''72 Fed. Reg. 43432 (Jan. 25, 2007)

OMB Bulletin M05-03, ''Information Quality Bulletin for Peer Review''

OMB Bulletin B01-09, ''Form and Content of Agency Financial Statements''


External links


List of OMB circulars

List of OMB Bulletins


References

{{DEFAULTSORT:OMB Circulars and Bulletins United States Office of Management and Budget Publications of the United States government Government-related lists