This is historical material, "frozen in time."
The web site is no longer updated and links to external web sites and some internal pages will not work.
OMB, working cooperatively with Federal agencies, non-Federal parties,
and several key interagency planning teams such as the Chief Financial Officers
Council, and the Federal Accounting Standards Advisory Board, maintains
financial management policies for the Federal Government. Several of the most
recent of these policies are listed below.