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Notice

Cost Accounting Standards Board Meeting Agenda

A Notice by the Federal Procurement Policy Office on 03/20/2026

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• Document Details Published Content - Document Details Agencies Office of Management and Budget Office of Federal Procurement Policy Document Citation 91 FR 13638 Document Number 2026-05513 Document Type Notice Pages 13638-13639
  (2 pages) Publication Date 03/20/2026 Published Content - Document Details

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• Document Details Published Content - Document Details Agencies Office of Management and Budget Office of Federal Procurement Policy Document Citation 91 FR 13638 Document Number 2026-05513 Document Type Notice Pages 13638-13639
  (2 pages) Publication Date 03/20/2026 Published Content - Document Details

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  • AGENCY:
  • ACTION:
  • SUMMARY:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
  • Agenda for CAS Board Meetings During the First and Second Quarter, Fiscal Year 2026 Enhanced Content - Table of Contents

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Office of Management and Budget

Office of Federal Procurement Policy

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.

SUMMARY:

The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (CAS ( printed page 13639) Board) is publishing this notice to advise the public of its recent and 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: john.l.mcclung2@omb.eop.gov).

SUPPLEMENTARY INFORMATION:

The CAS Board is issuing this notice to inform the public of the discussion topics for meetings held on November 20, 2025, December 18, 2025, and January 29, 2026, and for upcoming monthly meetings scheduled for February, and March 2026. The list of agenda items for these meetings is set forth below. While CAS Board meetings are closed to the public, the CAS 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 First and Second Quarter, Fiscal Year 2026

1. Conformance of Cost Accounting Standards (CAS) to Generally Accepted Accounting Principles (GAAP). 41 U.S.C. 1501(c)(2) requires the CAS Board to review and conform CAS, where practicable, to GAAP. The CAS Board will review and discuss public comments received to the proposed rules to eliminate CAS 404, 408, 409, and 411 (90 FR 43994) and issuance of a final rule. The CAS Board will also discuss recently opened cases related to CAS 407, 415 and 416: the three remaining standards that the Board identified in its 2018 Staff Discussion Paper (84 FR 9143) on CAS-GAAP Harmonization as suitable for conformance. The CAS Board has significantly accelerated work on conformance, in furtherance of the Administration's prioritization on deregulation and reducing unnecessary transaction costs for contracting parties.

2. Regulatory CAS Thresholds and application of CAS to Indefinite Delivery Contracts. The CAS Board will discuss 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.), and to address the application of CAS to indefinite delivery contracts considering public comments received from the Staff Discussion Paper (85 FR 51491) on that topic.

3. Cost impact of accounting changes. The CAS Board will continue discussions on the current handling of cost impact in Part 30 of the Federal Acquisition Regulation (FAR), including the need for additional clarity of the meaning of increased costs in the aggregate, as that language is used in 41 U.S.C 1503(b), and the handling of cost impacts for unilateral cost accounting practice changes. The Board expects coverage on cost impact of accounting changes to be removed from the FAR by rulemaking and addressed in CAS through rulemaking by the CAS Board.

4. Pension Harmonization for Extraordinary Events. The CAS Board will discuss an ANPRM to modify CAS 412 and CAS 413. The ANPRM would be a follow-on to rulemaking issued in 2011 required by the Pension Protection Act (PPA) of 2006. The purpose of the ANPRM is to reconcile the application of the PPA and the CAS adjustment of pension costs for extraordinary events (i.e., curtailment of pension plan benefits, termination of plans, and the accounting of pension plan assets or liabilities following the sale or closing of a corporate segment).

5. Review of Court and Board Decisions Related to CAS. 41 U.S.C 1501(c)(3) requires the CAS Board to annually review disputes brought before the Boards of Contract Appeals (BCAs) or Federal courts involving its standards and consider whether greater clarity in CAS could avoid such disputes. The CAS Board will discuss decisions by the BCAs and Courts involving its standards since the last review conducted in 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.

Kevin R. Rhodes,

Administrator, Office of Federal Procurement Policy, and Chair, Cost Accounting Standards Board.

[FR Doc. 2026-05513 Filed 3-19-26; 8:45 am]

BILLING CODE 3110-01-P

Published Document: 2026-05513 (91 FR 13638)