The Office of Management and Budget (OMB) Circulars are official documents issued by the OMB to provide guidance on various aspects of federal financial management. These circulars help ensure that federal agencies follow consistent policies and procedures, promoting efficiency and accountability in government operations. Each circular addresses specific topics, such as budgeting, grants management, and cost principles. By establishing clear standards, OMB Circulars assist agencies in effectively managing taxpayer dollars and complying with federal regulations, ultimately enhancing the overall performance of the federal government.