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    <RIN_INFO>
        <RIN>0348-AB84</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>202510</PUBLICATION_ID>
            <PUBLICATION_TITLE>The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions</PUBLICATION_TITLE>
        </PUBLICATION>
        <AGENCY>
            <CODE>0348</CODE>
            <NAME>Office of Management and Budget</NAME>
            <ACRONYM>OMB</ACRONYM>
        </AGENCY>
        <RULE_TITLE>Conformance of CAS to GAAP for CAS 415 and CAS 416</RULE_TITLE>
        <ABSTRACT><![CDATA[<!DOCTYPE html>
<html>
<head>
</head>
<body>
<p>The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (the Board), is releasing this notice of proposed rulemaking (NPRM) to elicit public comments on proposed changes to the Cost Accounting Standards (CAS) to conform CAS 415 and 416 to Generally Accepted Accounting Principles (GAAP).</p>
</body>
</html>]]></ABSTRACT>
        <PRIORITY_CATEGORY>Other Significant</PRIORITY_CATEGORY>
        <RIN_STATUS>Previously Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Proposed Rule Stage</RULE_STAGE>
        <MAJOR>No</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <EO_13771_DESIGNATION>Other</EO_13771_DESIGNATION>
        <CFR_LIST>
            <CFR>48 CFR 9903.201-5</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>Pub. L. No. 114-328, sec. 820</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>41 U.S.C. 1502</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST/>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>NPRM</TTBL_ACTION>
                <TTBL_DATE>07/00/2026</TTBL_DATE>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <RFA_REQUIRED>No</RFA_REQUIRED>
        <SMALL_ENTITY_LIST>
            <SMALL_ENTITY>No</SMALL_ENTITY>
        </SMALL_ENTITY_LIST>
        <GOVT_LEVEL_LIST>
            <GOVT_LEVEL>Federal</GOVT_LEVEL>
        </GOVT_LEVEL_LIST>
        <FEDERALISM>No</FEDERALISM>
        <ENERGY_AFFECTED>No</ENERGY_AFFECTED>
        <PRINT_PAPER>No</PRINT_PAPER>
        <INTERNATIONAL_INTEREST>No</INTERNATIONAL_INTEREST>
        <AGENCY_CONTACT_LIST>
            <CONTACT>
                <FIRST_NAME>Mathew</FIRST_NAME>
                <LAST_NAME>Blum</LAST_NAME>
                <TITLE>Deputy Administrator for Federal Procurement Policy</TITLE>
                <AGENCY>
                    <CODE>0348</CODE>
                    <NAME>Office of Management and Budget</NAME>
                    <ACRONYM>OMB</ACRONYM>
                </AGENCY>
                <PHONE>202 395-4953</PHONE>
                <EMAIL>mathew_c._blum@omb.eop.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS></STREET_ADDRESS>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
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