OMB Circular A-11: Preparation, Submission, and Execution of the Budget

OMB Circulars and Bulletins are major tools used by the Executive Office of the President to exercise managerial and policy direction over Federal agencies. Circulars and Bulletins generally promote government effectiveness by providing uniform guidance to agencies. They provide policy guidance or processes over a broad range of subjects, ranging from detailed instructions on preparing agency budget requests to principles for determining allowable research costs at universities.

Link to all OMB Circulars

Circular A-11 for FY 2020 was transmitted on July 10, 2020 by the OMB Acting Director to the heads of executive departments.  The Circular’s 1,022 pages is organized as follows:

PART 1—GENERAL INFORMATION

• Overview of the budget process
• Basic budget laws
• Terms and concepts
• Overview of scoring legislation
• Communications with the Congress and the public and clearance requirements

PART 2—PREPRATION AND SUBMISSION OF BUDGET ESTIMATES

• General Policies and Requirements
  • Summary of requirements
  • Policies, laws, and other general requirements for budget estimates
  • Personnel compensation, benefits, and related costs
• The Budget Submission
  • Basic justification materials
  • Rental payments for space and land
  • Information technology investments
• MAX Data and Other Materials Required after Passback
  • The budget data system
  • Development of baseline estimates
  • Policy and baseline estimates for budget authority, outlays, and receipts
  • Object classification
  • Estimating employment levels
  • Budget Appendix
  • Sequestration

PART 3—Selected Actions Following Transmittal of the Budget

• Supplementals and Amendments
• Deferrals and Presidential proposals to rescind or cancel funds
• Investment transactions

PART 4—Instructions on Budget Execution

• Apportionment
  • Apportionments under continuing resolutions
  • Agency operations in the absence of appropriations
• Budget Execution Reports
• Other Reports
  • Procedures for monitoring federal outlays
  • Reports on unvouchered expenditures
  • Requirements for reporting Antideficiency Act violations
  • Administrative control of funds

PART 5—Federal Credit

PART 6—The Federal Performance Framework for Improving Program and Service Delivery

• Overview of the Federal Performance Framework
• Public Reporting
• The President’s Management Agenda, Cross-Agency Priority Goals and Federal Performance Plan
• Agency Strategic Planning
• Annual Performance Planning and Reporting
• Agency Priority Goals
• Performance and Strategic Reviews
• Program and Project Management
• Managing Customer Experience and Improving Service Delivery
• Evaluation and Evidence-Building Activities

PART 7—Appendices

• Scorekeeping Guidelines
• Budgetary Treatment of Lease-Purchases and Leases of Capital Assets
• Crosswalk between Antideficiency Act and Title 31 of the U.S. Code
• Principles of Budgeting for Capital Asset Acquisitions

[1] https://obamawhitehouse.archives.gov/omb/gils_gil-circ