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Federal Technically Speaking

Federal Technically Speaking is a bi-weekly catalog of recently updated or created federal financial accounting and reporting guidance drafted by Deloitte's Federal Financial Accounting & Reporting team and Deloitte’s Accounting Standards & Communications group. These updates compile guidance the following sources:

  • FASAB — Proposed changes to accounting standards and selected FASAB meeting documentation
  • GAO — Government auditing standards, Financial Audit Manual, and selected reports of interest
  • OMB — Selected changes to OMB circulars, bulletins, and memoranda relating to financial reporting
  • U.S. Treasury — Selected financial reporting updates to the Treasury Financial Manual, including USSGL and FAST Book updates
  • DoD — Selected changes to the Financial Management Regulations relating to financial reporting, and financial improvement and audit readiness guidance updates
  • Other Federal Agencies — Selected reports highlighting financial management and related topics
  • Quick Links — Links to standard-setter Web sites

Below is an archive of monthly updates (last updated 8/12/2014):

Federal Accounting Standards Advisory Board (FASAB)

Current projects — Exposure drafts and other emerging accounting standards
Completed projects — Statements of Federal Financial Accounting Standards (SFFAS)
Other topics

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U.S. Government Accountability Office (GAO)

GAO standards
Selected GAO reports

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Office of Management and Budget (OMB)

Updates to circulars
Bulletins
2014 memoranda

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U.S. Treasury

Treasury Financial Manual (TFM)
U.S. Standard General Ledger (USSGL)

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U.S. Department of Defense (DoD)

DoD Financial Management Regulation (FMR)
Selected DoD Office of Inspector General (OIG) reports
DoD Financial Improvement and Audit Readiness (FIAR)
DoD issuances/instructions and directives

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Other Federal agencies

Selected OIG reports highlighting financial management and related topics
U.S. Department of Commerce
U.S. Department of Education
U.S. Department of Energy
U.S. Department of Health and Human Services
U.S. Department of Homeland Security
U.S. Department of Housing and Urban Development
U.S. Department of Justice
U.S. Department of Labor
U.S. Department of State and the Broadcasting Board of Governors
U.S. Department of Transportation
U.S. Department of Treasury
U.S. Department of Veteran Affairs

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 Quick links Other useful sites

This presentation contains general information only and Deloitte is not, by means of this presentation, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This presentation is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your organization. Before making any decision or taking any action that may affect your organization, you should consult a qualified professional advisor.
Deloitte shall not be responsible for any loss sustained by any person who relies on this presentation.

As used in this document, "Deloitte" means Deloitte & Touche LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

Copyright © 2014 Deloitte Development LLC. All rights reserved.

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