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OMB RIN: 0348-AB84 Publication ID: 2026 
Title: Conformance of CAS to GAAP for CAS 415 and CAS 416 
Abstract:

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).

 
Agency: Office of Management and Budget(OMB)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 48 CFR 9903.201-5   
Legal Authority: Pub. L. No. 114-328, sec. 820    41 U.S.C. 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2026 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mathew Blum
Deputy Administrator for Federal Procurement Policy
Office of Management and Budget
Phone:202 395-4953
Email: mathew_c._blum@omb.eop.gov