November 20, 1998
TO THE HEADS OF EXECUTIVE
DEPARTMENTS AND AGENCIES
Edward DeSeve /s/
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
Click below to download
OMB Bulletin 97-01:
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changes made on November 20, 1998 in Word Perfect 6.1 (798
Only changes made on November
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