97-34074. Deferral of the Effective Date of Managerial Cost Accounting Standards for the Federal Government in SFFAS No. 4

[Federal Register Volume 62, Number 250 (Wednesday, December 31, 1997)]
[Notices]
[Page 68324]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-34074]



[[Page 68324]]

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OFFICE OF MANAGEMENT AND BUDGET


Deferral of the Effective Date of Managerial Cost Accounting 
Standards for the Federal Government in SFFAS No. 4

AGENCY: Office of Management and Budget.

ACTION: Notice of document availability.

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SUMMARY: This Notice indicates the availability of the ninth Statement 
of Federal Financial Accounting Standards (SFFAS), ``Deferral of the 
Effective Date of Managerial Cost Accounting Standards for the Federal 
Government in SFFAS No. 4.'' 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. 9, ``Deferral of the Effective Date of 
Managerial Cost Accounting Standards for the Federal Government in 
SFFAS No. 4,'' may be obtained for $1.75 each from the Superintendent 
of Documents, Government Printing Office, Washington, DC 20402-9325 
(telephone [phone]), Stock No. 041-001-00494-7.

FOR FURTHER INFORMATION CONTACT: James Short (telephone: [phone]), 
Office of Federal Financial Management, Office of Management and 
Budget, 725 17th Street, N.W., Room 6025, Washington, DC 20503.

SUPPLEMENTARY INFORMATION: This Notice indicates the availability of 
the ninth Statement of Federal Financial Accounting Standards (SFFAS), 
``Deferral of the Effective Date of Managerial Cost Accounting 
Standards for the Federal Government in SFFAS No. 4.'' 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 November 3, 1997.
    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 principles and standards 
after considering the recommendations of FASAB. After agreement to 
specific principles and standards, they are 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 http://www.whitehouse.gov/WH/EOP/omb, under the 
caption ``Federal Register Submissions.''
G. Edward DeSeve,
Controller.
[FR Doc. 97-34074 Filed 12-30-97; 8:45 am]
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