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Federal Procurement

OMB A-94: Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs

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OMB A-94: Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs

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Cost Principles

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Why does OMB A-94: Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs matter?

Contractors performing economic analyses for agencies must use A-94 discount rates and methodology. Relevant to consulting contracts, program evaluation, and regulatory impact analysis. Lease vs. buy decisions for major acquisitions follow A-94 guidance.

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Key Requirements

  • Standard discount rates for cost-benefit analysis (updated annually)
  • Present value calculations for long-term investments
  • Lease-purchase analysis methodology
  • Regulatory impact assessment guidelines

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Other Cost Principles Documents

A-122: Cost Principles for Non-Profit OrganizationsA-122A-21: Cost Principles for Educational InstitutionsA-21A-87: Cost Principles for State, Local, and Indian Tribal GovernmentsA-87

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Bureauify. (2026). OMB A-94: Guidelines and Discount Rates for Benefit-Cost Analysis of Federal Programs — Federal Contract Intelligence. Bureauify Federal Intelligence. Retrieved , from https://bureauify.com/omb/a-94

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