Circular A-11, SECTION 300—PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS (2008)†
Part 7 (section 300) of the Circular establishes policy for planning, budgeting, acquisition and management of Federal capital assets, and instructs you on budget justification and reporting requirements for major information technology (IT) investments and for major non IT capital assets. OMB provides procedural and analytic guidelines for implementing specific aspects of these policies as appendices and supplements to this Circular and in other OMB circulars.
For IT, section 300 is a companion section to section 53. For non IT capital assets contact your Resource Management Offices (RMOs) at OMB to determine if any additional budget justification and reporting requirements in addition to those outlined here.
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