Omb circular a 76, appendix 2 omb home appendix 2 commercial activities inventory. Budget unveiled longawaited revisions to omb circular a 76, which went into effect immediately. However, if the agency wishes to include the inhouse provider in the competition, the agency shall confer with omb regarding the application of the circular. The new revisions made a fundamental policy change to make the circular more friendly to the federal worker by doing away with the longstanding presumption that all commercialtype activities in government belong in the private sector. Proposed revised omb circular a 76 november 14, 2002 62 pages, 926 kb for agency and public comment preamble to the proposed revision to omb circular no. Attachment b omb circular a122 selected items of cost. Management and budget unveiled longawaited revisions to omb circular a 76, which went into effect immediately. Omb circular a 76, performance of commercial activities. The concept of organizationwide audits was suggested, but no guidance was given to show how the audits were to be performed. Attachment 3 omb circular a122 attachment b selected items of cost attachment b identifies 56 categories of cost and provides guidance on the allowability of each as a cost to government grantscontracts.
A 76, performance of commercial activities 111902 6 pages, 106 kb docket of comments to proposed revised omb circular a 76. Costs of help wanted advertising that includes color, advertising material for other than recruitment purposes, or is excessive in size omb a122. For personal property assets, please refer to the attachment a, minimum. Uniform administrative requirements for grants and other agreements with institutions of higher education, hospitals and other nonprofit organizations, dated 111993, further amended 093099. The supplement to this circular sets forth the procedures for determining whether commercial activities should be performed under contract with commercial sources or inhouse using government facilities and personnel. Overview with a rapidly changing landscape, evolving workforce, and emerging constituent demands, federal agencies missions and programs have become more complex, impactdriven, riskcognizant, and technology reliant. Office of management and budget circulars and bulletins.
Fund raising and investment activities shall be allocated an appropriate share of indirect costs under the conditions described in subsection c. Nor should these guidelines be interpreted as altering or superseding the existing authorities of the secretary of commerce. Supplemental handbook to omb circular a76 the white house. Attachment 1 1234strivebudgetnarrativecsp2015 e162 10. Omb circular a 76, appendix 6 omb home appendix 6 aviation competitions. A76 is an authoritative, nonexclusive list of functions that are not inherently governmental functions. Aicpa audit guide government auditing standards and circular a3. In determining an appropriate performance period, agencies. As provided by attachment a, the cso may exempt a commercial activity. Federal cost principles sidebyside omb circulars a87, a122, and a21 page 7 of 36 item of cost omb circular a87 omb circular a122 omb circular a21 governmental unit. In accordance with the fair act, circular a 76 and this handbook, each agency must submit to omb, by june 30 of each year, a detailed commercial activities inventory of all commercial activities performed by inhouse employees, including, at a minimum, the following. Except as otherwise provided herein, these rules are effective june 9, 2004. Explanation and discussion of the recently revised federal outsourcing policy, report, september 10, 2003. The department continues to be statutorily prohibited by law from converting any work currently performed, or designated for.
Omb circular a 76 supplemental handbook in html or pdf, dated 40196. Since the 1950s the executive branch and the congress have been troubled with problems in the development and procurement of costly and complex weapon systems. Of particular interest was the cost of the circulars implementation versus potential cost savings within the veterans administrations va department of medicine and surgery and the effect contracting out would have on the provision of medical care by va. In 1966, the office of management and budget omb established omb circular no. Colleens 121802 deljen comments to the proposed revision omb circ no. This appendix provides guidance for use in cost comparisons involving the provision of aircraft or aviation management support services. It is the policy of the united states government to. An agency may, but is not required to, follow circular a 76 for these migrations. Omb circular a87 attachment b selected items of cost 8. Next generation risk management and information security nist 80053 revision 3 presentation by dr. Full coach fare means a coach fare available to the general public between the day that the travel was planned and the day the travel occurred.
Links, reference materials and presentations potomac forum. The revisions also ensure consistency with executive orders, presidential directives, recent omb policy, and national institute of standards and technology standards and guidelines. Your accountant asked you where he could find details on the definition of reasonable costs for state agencies. The pdf functionality automatically numbers the pages in this application. Exempted from this definition, for purposes of this circular, are active duty military officers. The circular was previously revised in 1967, 1979, and 1983. Omb circular a87s stated purpose is to provide a uniform approach for determining costs and to promote effective program delivery, efficiency, and better relationships between governmental units and the federal government. Performance of commercial activities, omb circular no. In general, this guidance and recommended language included is. Defense dod publicprivate competitions under office of management and budget omb circular a 76, and potential issues for congress. This attachment establishes principles for determining the allowable costs incurred by state, local, and federallyrecognized indian tribal governments governmental units under grants, cost reimbursement contracts, and other agreements with the federal government collectively referred to in this circular as federal awards. A 76, transmittal memoranda 1 through transmittal memorandum 14 are canceled.
The term records means all books, papers, maps, photographs, machinereadable materials, or other documentary materials, regardless of physical form or characteristics, made or received. Attachment 3noaa real property lease determination worksheet part a effective 1106. This circular establishes federal policy regarding the performance of commercial. A 76 revised appendix 3 useful life and disposal value. Omb circular a 76, part i omb home part i policy implementation chapter 1general provisions. An agency shall prepare two annual inventories that. Accounting advertising and public relations costs advisory councils alcoholic beverages audit services automatic electronic data processing bad debts bonding costs. A 123 requires agencies to integrate risk management and internal control functions. In accordance with the fair act, circular a 76 and this handbook, each agency must submit to omb, by june 30 of each year, a detailed commercial activities inventory of all commercial activities performed by inhouse employees, including, at a. A 76, performance of commercial activities, requires federal agencies to conduct cost comparisons of commercial activities they operate and, where appropriate, to determine the most economical way to perform the work whether by private commercial source or using inhouse government resources.
Within omb circular a 76 regulations, dod may authorize cost comparison waivers waiving the need to conduct a competition and direct conversions to, or from, the inhouse government entity to a private sector contract. Sets forth the principles and procedures for implementing omb circular a76. What you always wanted to know about the new circular a76. However, agencies must continue to incorporate performance periods in their contracts and letters of obligation. Omb circular a45, dated 102093 rental and construction of government quarters omb circular a50, dated 092982 audit followup omb circular a 76 performance of commercial activities circular a 76 in html, wpd or pdf 29kb format, dated 080483 revised 061499. In july 2016, the office of management and budget omb revised circular a, managing information as a strategic resource, to reflect changes in law and advances in technology. A representative list of commercial activities is provided in attachment a. Omb circular a 76 revised omb circular a 76 revised office of management independence avenue, sw washington, dc 20585.
The supplement revised supplemental handbook was previously revised in march 1996 transmittal memorandum 15. Omb circular a 76 may 29, 2003 including changes made by omb memorandum m0702 10312006 4 pages, 51 kband a technical correction made by omb memorandum m0320 08. For any questions about this guidance, contact jeanette thornton, policy analyst, information policy and technology branch, office of management and budget, phone 202 3953562, fax 202 3955167, email. Circular a 76, performance of commercial activities i. Ofpp further clarified that the circulars special considerations coverage on deficiencies was directed at. Circular a76 and the moratorium on dod competitions. This circular made omb responsible for setting standards. Of particular interest was the cost of its implementation versus potential cost savings within the veterans administrations va department of medicine and surgery and the effect contracting out will have on the provision of medical care by va. Costs are allocated as a ga expense to all activities. Standard form 270776 prescribed by omb circular a110.
Nothing in this publication should be taken to contradict the standards and guidelines made mandatory and binding on federal agencies by the secretary of commerce under statutory authority. Specifically, omb circular a 126 addresses the acquisition, management, usage, cost accounting, and disposal of government aircraft. The disposal value factor, as a percent of acquisition cost, is based upon the rate of return. Attachment 1 questions for the record questions for. The commission on government procurement, created by congress to find a solution to these and other procurement problems, made recommendations in 12 areas of major acquisition management. A fillable pdf of the standard form sf270, request for advance or reimbursement. Omb circular a 76 is a federal executive branch policy for managing publicprivate competitions to perform functions for the federal government. The omb circular a76 the omb a76 circular provides an analytical framework on which the government bases a decision on who can best provide the products and services it needs. Department of energy omb circular a 76 revision comments while the draft circular is certainly more succinct than previous versions, and the consolidation of all a 76 processesprocedures into a single source document facilitates execution of the program, the revised circular is complex and may be difficult to understand. The exemptions would be from all but the allocability of costs provisions of omb circulars a87 attachment a, subsection c. The resultant budget document may be classified in accordance with the provisions of executive order 12958. The office of management and budget has recently modified its circular a 76, which governs the executive policy for the competition of commercial activities. The circular also establishes an assessment process based on the government accountability.
This part sets forth the principles and procedures for managing the governments acquisition of recurring commercial support activities, implementing the federal activities inventory reform act of 1998 the fair act, p. Omb circular a3, audits of states, local governments, and nonprofit organizations, as revised by federal register notice on june 26, 2007 aagsla. Competitive sourcing actions under omb circular a 76. The omb circular a 76 revised supplemental handbook is designed to enhance federal performance through competition and choice. Circular a 76, as revised, generally limits the length of performance periods to five years. Attachment a, statutory authorities for payable interagency agreements 10. Noaa, based upon office of management and budget omb circular a76 revised. Omb circular a 50, dated 92982 audit followup omb circular a 76 in html or pdf, dated 80483. Compensation for personal services reasonable for services rendered representative of labor market conforms to established policy of the governmental unit consistently applied to both federal and nonfederal activities. Navigating the revised omb circular a123 what are the new requirements for internal control. Management and budget omb cost circulars establish the principles for determining allowable costs to federal assistance programs e. Standard form 2707 76 prescribed by omb circular a110. It seeks the most cost effective means of obtaining commercial products and support services and provides new administrative flexibility in the governments make or buy decision process.
Explanation and discussion of the recently revised federal outsourcing policy creation information. However, such costs associated with investments covering pension, selfinsurance, or other funds which include federal participation allowed by this circular are allowable. The attached useful life and disposal values are estimated by the defense logistics agency. In the 2005 fee rule, the nrc revised the estimate of direct hours per fte to more accurately reflect the nrcs costs of providing part 170 services. It provides the basis for a systematic and periodic collection and uniform submission of information on all federally financed domestic assistance programs to the office of management and budget omb by federal agencies. Provides federal tax rate tables for use in a76 cost comparisons by industry type. This revised circular supersedes circular a89, dated december 31, 1970. A76 revised supplemental handbook iii introduction introduction the august 1983 office of management and budget omb circular no. Omb circular a87 attachment b true false exerciseanswers attachment. Federal communications commission da 17 76 4 advanced video compression, which will improve video quality. What you always wanted to know about the new circular a. Omb circular a87, attachment b omb home circular no.
The uniform guidance applies to the administration of all federal grants and cooperative agreements made on or after december 26, 2014. The uniform guidance consolidates eight existing grantrelated circulars, including omb circular a3, into one set of uniform regulations located in part 200 of title 2 of the code of federal regulations. Office under its claim procedure gao policy and procedures manual for. All costs included in this proposal identify date to establish cost allocations or billings for identify period covered by plan are allowable in accordance with the requirements of omb circular a87, cost principles for state and local governments, and the federal awards to which they apply. Omb circular a 126, revised may 22, 1992, is a government circular that introduces standards and policies to minimize the cost and improve the management and use of united states government aircraft. Omb circular a76, part i welcome to the white house. Attachment b summarizes the public comments received on an earlier version of this guidance. You told him to look in which attachment to circular a87. In general, the organization of the revised circular is very easy to follow, with major components. The detailed list of examples of commercial activities found as an attachment to office of management and budget omb circular no. Omb circular a122 cost principles for nonprofit organizations omb circular a110 uniform administrative requirements for grants and agreements with institutions of higher education, hospitals and other nonprofit organizations omb circular a3 audits of states, local governments and nonprofit organizations.