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    <RIN_INFO>
        <RIN>0348-AB90</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 Cost Accounting Standards to Generally Accepted Accounting Principles for CAS 404, 408, 409 and 411</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 finalizing changes to the Cost Accounting Standards (CAS) to conform CAS 404, 408, 409, and 411 to Generally Accepted Accounting Principles (GAAP).</p>
</body>
</html>]]></ABSTRACT>
        <PRIORITY_CATEGORY>Substantive, Nonsignificant</PRIORITY_CATEGORY>
        <RIN_STATUS>First Time Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Final Rule Stage</RULE_STAGE>
        <MAJOR>No</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <EO_13771_DESIGNATION>Deregulatory</EO_13771_DESIGNATION>
        <CFR_LIST>
            <CFR>Not Yet Determined</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>Pub. L. No. 111-350</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>124 Stat. 3677</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>09/11/2025</TTBL_DATE>
                <FR_CITATION>90 FR 43994</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>NPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>10/14/2025</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Rule</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>None</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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