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Memoranda 99-03

November 20, 1998

M 99-03


FROM:G. Edward DeSeve /s/ 
ControllerSUBJECT:Technical Amendments to OMB Bulletin 97-01, Form and Content of Agency Financial Statements

1. Purpose. This transmittal memorandum contains technical amendments to OMB Bulletin 97-01, Form and Content of Agency Financial Statements. The purpose of these amendments is to address new standards and issues that have arisen since the issuance of Bulletin 97-01.

2. Applicability. The amendments to OMB Bulletin 97-01 apply to those entities listed in Appendix A and B of OMB Bulletin No. 98-08, Audit Requirements for Federal Financial Statements.

3. Effective Date. The amendments are effective with financial statements prepared for fiscal years ending on and after September 30, 1998.

4. Revisions. Replace original pages in OMB Bulletin 97-01 with the replacement pages and the Appendix attached to this memorandum (See the attached list of replacement pages).

5. Inquiries. Further information concerning this memorandum may be obtained by contacting the Office of Management and Budget, Office of Federal Financial Management, Washington, DC 20503, telephone (202) 395-3993.

6. Copies. Individual copies of this memorandum, as well as the amended version of OMB Bulletin 97-01, may be obtained from the OMB home page on the Internet at /OMB.