Effective Date: February 09, 2015
Expiration Date: February 09, 2025
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C.1 31 U.S.C. Chapter 13, The Budget Process: Appropriations (including Antideficiency Act requirements).
C.2 31 U.S.C. Chapter 15, The Budget Process: Appropriations Accounting (including Antideficiency Act requirements).
C.3 OMB Circular No. A-134, Financial Accounting Principles and Standards. Establishes the policies and procedures for approving and publishing financial accounting principles and standards. Also establishes policies to be followed by Executive Branch agencies and OMB in seeking and providing interpretations and other advice related to the standards.
C.4 NPR 9310.1, Financial Management Reports - Accounting.
C.5 Statement of Federal Financial Accounting Concepts (SFFAC) No. 1, Objectives of Federal Financial Reporting.
C.6 SFFAC No. 2, Entity and Display.
C.7 SFFAC No. 5, Definitions of Elements and Basic Recognition Criteria for Accrual-Basis Financial Statements.
C.8 Statement of Federal Financial Accounting Standards (SFFAS) No. 12, Recognition of Contingent Liabilities Arising From Litigation.
C.9 Interpretation of Federal Financial Accounting Standards 2: Accounting for Treasury Judgment Fund Transactions: An Interpretation of SFFAS 4 and SFFAS 5.
C.10 Federal Accounting Standards Advisory Board (FASAB), Technical Bulletin 2006-1, "Recognition and Measurement of Asbestos-Related Cleanup Costs."
C.11 Federal Financial Accounting and Auditing (FFAA) Technical Release 2: Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government.
C.12 FFAA Technical Release 10: Implementation Guidance on Asbestos Cleanup Costs Associated with Facilities and Installed Equipment.
C.13 FFAA Technical Release 11: Implementation Guidance on Cleanup Costs Associated with Equipment.
C.14 C.14. FFAA Technical Release 14: Implementation Guidance on the Accounting for the Disposal of General Property, Plant, and Equipment.
C.15 Treasury Financial Manual (TFM) Bulletin 2013-04, Revised Policy for Intragovernmental Transactions (IGTs) for Fiscal 2013 Reporting, Including Implementation of Metrics and Scorecards.
C.16 TFM, Supplement No. S2, United States Standard General Ledger.
C.17 American Institute of Certified Public Accountants (AICPA), Statement of Position 96-1, "Environmental Remediation Liabilities," dated October 10, 1996.
C.18 NPD 8730.5, NASA Quality Assurance Program Policy.
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