OMB HOME • MANAGEMENT • FEDERAL FINANCIAL MANAGEMENT
Office of Federal Financial Management
Financial Standards Development
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• Financial Standards and Grants Branch
• Financial Analysis and Systems Branch
• Other Guidance
• Circulars
• Memoranda
• Resources
• Testimony
OMB actively participates in the financial standard setting process as one of the creators and sponsors of theFederal Accounting Standards Advisory Board (FASAB), which develops Federal accounting standards. Pursuant to its authority granted in the Chief Financial Officers Act of 1990, OMB defines the form and content of agency financial statements.
