OFFICE
OF MANAGEMENT AND BUDGET
Deferral
of Paragraph 65.2-Material Revenue-Related Transactions Disclosures
Amendments to Deferred Maintenance Reporting
Management's Discussion and Analysis (Statement)
Management's Discussion and Analysis (Concept)
AGENCY: Office
of Management and Budget.
ACTION: Notice
of Document Availability.
SUMMARY: This
Notice indicates the availability of the following documents:
- thirteenth
Statement of Federal Financial Accounting Standards (SFFAS), "Deferral
of Paragraph 65-2--Material Revenue-Related Transactions Disclosures;"
- fourteenth
Statement of Federal Financial Accounting Standards (SFFAS), "Amendments
to Deferred Maintenance Reporting;"
- fifteenth
Statement of Federal Financial Accounting Standards (SFFAS), "Management's
Discussion and Analysis;" and
- third
Statement of Federal Financial Accounting Concepts (SFFAC), "Management's
Discussion and Analysis."
These statements
were recommended by the Federal Accounting Standards Advisory Board
(FASAB) and adopted in their entirety by the Office of Management and
Budget (OMB).
ADDRESSES: Copies
of SFFAS No. 13, "Deferral of Paragraph 65.2-Material Revenue-Related
Transactions Disclosures," may be obtained for $2,00 each, Stock
No. 041-001-00530-7; copies of SFFAS No. 14, "Amendments to Deferred
Maintenance Reporting," may be obtained for $3.00 each, Stock
No. 041-001-00531-5; copies of SFFAS No. 15, "Management's Discussion
and Analysis," may be obtained for $3.00 each, Stock No. 041-001-00542-1;
and copies of SFFAC No. 3, "Management's Discussion and Analysis," may
be obtained for $5.00 each, Stock No. 041-001-00541-2; from the Superintendent
of Documents, Government Printing Office, Washington, DC 20402-9325
(telephone 202-512-1800).
FOR
FURTHER INFORMATION CONTACT: James Short (telephone: 202-
395-3124), Office of Federal Financial Management, Office of Management
and Budget, 725 17th Street, NW, Room 6025, Washington, DC 20503.
SUPPLEMENTARY
INFORMATION: This Notice indicates the availability of
the following four documents: thirteenth Statement of Federal Financial
Accounting Standards (SFFAS), "Deferral of Paragraph 65.2-Material
Revenue-Related Transactions Disclosures," recommended by the
Federal Accounting Standards Advisory Board (FASAB) and adopted in
its entirety by the Office of Management and Budget (OMB) on February
5, 1999; fourteenth Statement of Federal Financial Accounting Standards
(SFFAS),
"Amendments to Deferred Maintenance Reporting," recommended
by the Federal Accounting Standards Advisory Board (FASAB) and adopted
in its entirety by the Office of Management and Budget (OMB) on June
8, 1999; fifteenth SFFAS, "Management's Discussion and Analysis,"
recommended by FASAB and adopted in its entirety by OMB on August 12,
1999; and third Statement of Federal Financial Accounting Concepts (SFFAC), "Management's
Discussion and Analysis," recommended by FASAB and adopted in its
entirety by OMB on June 8, 1999.
Under a
Memorandum of Understanding among the General Accounting Office, the
Department of the Treasury, and OMB on Federal Government Accounting
Standards, the Comptroller General, the Secretary of the Treasury,
and the Director of OMB decide upon accounting principles and standards
after considering the recommendations of FASAB. After agreement to
specific principles and standards, a notice of document availability
is published in the Federal Register and distributed throughout
the Federal Government.
On September
30, the FASAB Principals signed a revised MOU agreeing that future
FASAB statements will become final 90 days after FASAB has submitted
a proposed standard to each of the three FASAB Principals, so long
as no Principal objects during the 90-day period. OMB, GAO, and Treasury
would continue to have veto power over any FASAB action and, in addition,
they would maintain their statutory authority to establish and adopt
accounting standards for the Federal Government.
Under this
new agreement, FASAB will be responsible for the Federal Register notification
process for future statements. The four statements in this notice were
approved prior to September 30 and are being processed under the previous
procedures. Two additional statements, also approved prior to September
30, will be forwarded by OMB within the next few weeks for publication
in the Federal Register.
This Notice
is available on the OMB home page on the Internet which is currently
located at /OMB, under the caption "Federal Register Submissions."
Joshua
Gotbaum
Executive Associate Director and Controller
OFFICE
OF MANAGEMENT AND BUDGET
Amendments
to Deferred Maintenance Reporting
AGENCY: Office
of Management and Budget.
ACTION: Notice
of Document Availability.
SUMMARY: This
Notice indicates the availability of Statement of Federal Financial
Accounting Standards (SFFAS) No. 13, "Deferral of Paragraph
65-2--Material Revenue-Related Transactions Disclosures."
The statement was recommended by the Federal Accounting Standards Advisory
Board (FASAB) and adopted in its entirety by the Office of Management
and Budget (OMB).
ADDRESSES: Copies
of SFFAS No. 13, "Deferral of Paragraph 65-2--Material Revenue-Related
Transactions Disclosures," may be obtained for $2.00 each from
the Superintendent of Documents, Government Printing Office, Washington,
DC 20402-9325 (telephone 202-512-1800), Stock No. 041-001-00530-7.
FOR
FURTHER INFORMATION CONTACT: James Short (telephone: 202-
395-3124), Office of Federal Financial Management, Office of Management
and Budget, 725 17th Street, NW, Room 6025, Washington, DC 20503.
SUPPLEMENTARY
INFORMATION: This Notice indicates the availability of
the thirteenth Statement of Federal Financial Accounting Standards
(SFFAS), "Deferral of Paragraph 65-2--Material Revenue-Related
Transactions Disclosures." The standard was recommended by the
Federal Accounting Standards Advisory Board (FASAB) and adopted in
its entirety by the Office of Management and Budget (OMB) on February
5, 1999.
Under a
Memorandum of Understanding among the General Accounting Office, the
Department of the Treasury, and OMB on Federal Government Accounting
Standards, the Comptroller General, the Secretary of the Treasury,
and the Director of OMB decide upon accounting principles and standards
after considering the recommendations of FASAB. After agreement to
specific principles and standards, a notice of document availability
is published in the Federal Register and distributed throughout
the Federal Government.
This Notice
is available on the OMB home page on the Internet which is currently
located at /OMB, under the caption "Federal Register Submissions."
OFFICE
OF MANAGEMENT AND BUDGET
Amendments
to Deferred Maintenance Reporting
AGENCY: Office
of Management and Budget.
ACTION: Notice
of Document Availability.
SUMMARY: This
Notice indicates the availability of Statement of Federal Financial
Accounting Standards (SFFAS) No. 14, "Amendments to Deferred
Maintenance Reporting." The statement was recommended by the Federal
Accounting Standards Advisory Board (FASAB) and adopted in its entirety
by the Office of Management and Budget (OMB).
ADDRESSES: Copies
of SFFAS No. 14, "Amendments to Deferred Maintenance Reporting," may
be obtained for $3.00 each from the Superintendent of Documents, Government
Printing Office, Washington, DC 20402-9325 (telephone 202-512-1800),
Stock No. 041-001-00531-5.
FOR
FURTHER INFORMATION CONTACT: James Short (telephone: 202-
395-3124), Office of Federal Financial Management, Office of Management
and Budget, 725 17th Street, NW, Room 6025, Washington, DC 20503.
SUPPLEMENTARY
INFORMATION: This Notice indicates the availability of the
fourteenth Statement of Federal Financial Accounting Standards (SFFAS), "Amendments
to Deferred Maintenance Reporting." The standard was recommended
by the Federal Accounting Standards Advisory Board (FASAB) and adopted
in its entirety by the Office of Management and Budget (OMB) on June
8, 1999.
Under a
Memorandum of Understanding among the General Accounting Office, the
Department of the Treasury, and OMB on Federal Government Accounting
Standards, the Comptroller General, the Secretary of the Treasury,
and the Director of OMB decide upon accounting principles and standards
after considering the recommendations of FASAB. After agreement to
specific principles and standards, a notice of document availability
is published in the Federal Register and distributed throughout
the Federal Government.
This Notice
is available on the OMB home page on the Internet which is currently
located at /OMB, under the caption "Federal Register Submissions."
OFFICE OF
MANAGEMENT AND BUDGET
Management's
Discussion and Analysis
AGENCY: Office
of Management and Budget.
ACTION: Notice
of Document Availability.
SUMMARY: This
Notice indicates the availability of Statement of Federal Financial
Accounting Standards (SFFAS) No. 15, "Management's Discussion
and Analysis." This statement was recommended by the Federal Accounting
Standards Advisory Board (FASAB) and adopted in its entirety by the
Office of Management and Budget (OMB).
ADDRESSES: Copies
of SFFAS No. 15, "Management's Discussion and Analysis,"
may be obtained for $3.00 each from the Superintendent of Documents,
Government Printing Office, Washington, DC 20402-9325 (telephone 202-512-1800),
Stock No. 041-001-00542-1.
FOR
FURTHER INFORMATION CONTACT: James Short (telephone: 202-
395-3124), Office of Federal Financial Management, Office of Management
and Budget, 725 17th Street, NW, Room 6025, Washington, DC 20503.
SUPPLEMENTARY
INFORMATION: This Notice indicates the availability of the
fifteenth Statement of Federal Financial Accounting Standards (SFFAS), "Management's
Discussion and Analysis." The standard was recommended by the
Federal Accounting Standards Advisory Board (FASAB) and adopted in
its entirety by the Office of Management and Budget (OMB) on August 12,
1999.
Under a
Memorandum of Understanding among the General Accounting Office, the
Department of the Treasury, and OMB on Federal Government Accounting
Standards, the Comptroller General, the Secretary of the Treasury,
and the Director of OMB decide upon accounting principles and standards
after considering the recommendations of FASAB. After agreement to
specific principles and standards, a notice of document availability
is published in the Federal Register and distributed throughout
the Federal Government.
This Notice
is available on the OMB home page on the Internet which is currently
located at /OMB, under the caption "Federal Register Submissions."
OFFICE
OF MANAGEMENT AND BUDGET
Management's
Discussion and Analysis
AGENCY: Office
of Management and Budget.
ACTION: Notice
of Document Availability.
SUMMARY: This
Notice indicates the availability of Statement of Federal Financial
Accounting Concepts (SFFAC) No. 3, "Management's Discussion and
Analysis." The statement was recommended by the Federal Accounting
Standards Advisory Board (FASAB) and adopted in its entirety by the
Office of Management and Budget (OMB).
ADDRESSES: Copies
of SFFAC No. 3, "Management's Discussion and Analysis,"
may be obtained for $5.00 each from the Superintendent of Documents,
Government Printing Office, Washington, DC 20402-9325 (telephone 202-512-1800),
Stock No. 041-001-00541-2.
FOR
FURTHER INFORMATION CONTACT: James Short (telephone: 202-
395-3124), Office of Federal Financial Management, Office of Management
and Budget, 725 17th Street, NW, Room 6025, Washington, DC 20503.
SUPPLEMENTARY
INFORMATION: This Notice indicates the availability of the
third Statement of Federal Financial Accounting Concepts (SFFAC),
"Management's Discussion and Analysis." The concept was recommended
by the Federal Accounting Standards Advisory Board (FASAB) and adopted
in its entirety by the Office of Management and Budget (OMB) on June
8, 1999.
Under a
Memorandum of Understanding among the General Accounting Office, the
Department of the Treasury, and OMB on Federal Government Accounting
Standards, the Comptroller General, the Secretary of the Treasury,
and the Director of OMB decide upon accounting principles and standards
after considering the recommendations of FASAB. After agreement to
specific principles and standards, a notice of document availability
is published in the Federal Register and distributed throughout
the Federal Government.
This Notice
is available on the OMB home page on the Internet which is currently
located at /OMB, under the caption "Federal Register Submissions."