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OMB RIN: 0348-AB90 Publication ID: 2026 
Title: ●Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for CAS 404, 408, 409 and 411 
Abstract:

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).

 
Agency: Office of Management and Budget(OMB)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: Pub. L. No. 111-350    124 Stat. 3677    41 U.S.C. 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/11/2025  90 FR 43994   
NPRM Comment Period End  10/14/2025 
Final Rule  07/00/2026 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
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