Notice2025-12292

Cost Accounting Standards Board Meeting Agenda

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
July 2, 2025

Issuing agencies

Management and Budget OfficeFederal Procurement Policy Office

Abstract

The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (CAS Board) is publishing this notice to advise the public of its upcoming meetings. The meetings are closed to the public.

Full Text

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<title>Federal Register, Volume 90 Issue 125 (Wednesday, July 2, 2025)</title>
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[Federal Register Volume 90, Number 125 (Wednesday, July 2, 2025)]
[Notices]
[Pages 29048-29049]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-12292]


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OFFICE OF MANAGEMENT AND BUDGET

Office of Federal Procurement Policy


Cost Accounting Standards Board Meeting Agenda

AGENCY: Cost Accounting Standards Board, Office Federal Procurement 
Policy, Office of Management and Budget.

ACTION: Notice of agenda for closed Cost Accounting Standards Board 
meetings.

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SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost 
Accounting Standards Board (CAS Board) is publishing this notice to 
advise the public of its upcoming meetings. The meetings are closed to 
the public.

ADDRESSES: New Executive Office Building, 725 17th Street NW, 
Washington, DC 20503.

FOR FURTHER INFORMATION CONTACT: John L. McClung, Manager, Cost 
Accounting Standards Board (telephone: 202-881-9758; email: 
<a href="/cdn-cgi/l/email-protection#4923262127672567242a2a253c272e7b0926242b672c2639672e263f"><span class="__cf_email__" data-cfemail="c5afaaadabeba9eba8a6a6a9b0aba2f785aaa8a7eba0aab5eba2aab3">[email&#160;protected]</span></a>).

SUPPLEMENTARY INFORMATION: The CAS Board is issuing this notice to 
inform the public of the discussion topics for a monthly meeting that 
was held in June and for meetings scheduled for July, August, and 
September 2025. The list of

[[Page 29049]]

agenda items for these meetings is set forth below. While CAS Board 
meetings are closed to the public, the Board welcomes comments and 
inquiries, which may be directed to the manager using the contact 
information provided above.

Agenda for CAS Board Meetings During the Third and Fourth Quarter, 
Fiscal Year 2025

    1. Statutory CAS Thresholds. The Board will review and discuss the 
proposal previously transmitted to Congress during the first Trump 
Administration that would decouple the monetary threshold for CAS 
applicability from the threshold for Truth in Negotiations Act 
applicability, increase the basic threshold for CAS applicability, and 
eliminate the requirement for at least one contract at a minimum value.
    2. Regulatory CAS Thresholds. The Board will review options and 
consider proposed rulemaking to increase the current regulatory 
threshold for full CAS coverage, which is $50 million (48 CFR 9903.201-
2), and the threshold for disclosure requirements, which is $50 million 
(48 CFR 9903.202-1.) As part of those discussions, the Board will 
review the approach and recommendation made by the Section 809 Panel.
    3. Conformance of CAS to Generally Accepted Accounting Principles 
(GAAP). 41 U.S.C. 1501(c)(2) requires the CAS Board to review and 
conform Cost Accounting Standards (CAS), where practicable, to GAAP. 
The CAS Board will review and resume deliberations on ongoing cases 
related to CAS 404, 408, 409, and 411 and open cases related to the 
three additional standards that the Board identified in its 2018 Staff 
Discussion Paper (84 FR 9143) on CAS-GAAP Harmonization as suitable for 
conformance (i.e., CAS 407, 415, 416). The Board will also discuss 
issuance of the final rule addressing the impact of GAAP changes to 
operating revenue and lease accounting. The Board intends to 
significantly accelerate work on conformance, in furtherance of the 
Administration's prioritization on deregulation and reducing 
unnecessary transaction costs for contracting parties.
    4. Cost impact of accounting changes. The Board will discuss the 
current handling of cost impact in Part 30 of the Federal Acquisition 
Regulation (FAR) and identify potential options that might be 
considered as the Federal Acquisition Regulatory Council develops a 
regulatory deviation to streamline FAR Part 30 in furtherance of 
Executive Order 14275.
    5. Application of CAS to Indefinite Delivery Vehicle (IDVs) 
contracts. The Board will review options and identify a path forward 
for clarifying application of CAS to IDVs in a proposed rulemaking 
including consideration of public comments received from the Staff 
Discussion Paper 85 FR 51491 (June 18, 2024).
    This notice is published pursuant to 41 U.S.C. 1501(d), which 
requires the CAS Board to publish agendas of its meetings in the 
Federal Register.

Mathew Blum,
Acting Administrator, Office of Federal Procurement Policy, and Acting 
Chair, Cost Accounting Standards Board.
[FR Doc. 2025-12292 Filed 7-1-25; 8:45 am]
BILLING CODE 3110-01-P


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Indexed from Federal Register on July 2, 2025.

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