Current Briefing Materials

This page contains briefing materials for the current board meeting and is updated bi-monthly in conjunction with FASAB board meetings.  Materials are posted approximately ten days in advance of a board meeting. Items are identified by Tab here and on the agenda because the board members’ materials are organized in that manner. Beginning with calendar year 2011, the information on this page will be archived for each meeting and available through links on the Meetings page.

FASAB staff prepares briefing materials to facilitate discussion of issues at board meetings (please refer to the Meetings page for meeting dates, agendas, and minutes). This material is presented for discussion purposes only; it is not intended as authoritative views of FASAB or its staff. Official positions of the FASAB are determined only after extensive due process and deliberations.


Tab A – Reporting Model

Tab B1 – DoD Guidance Request- Opening Balances for Inventory, Operating Materials and Supplies and Stockpile Materials Ballot

Tab B2 – DoD Guidance Request- Establishing Opening Balances for General Property, Plant and Equipment

Tab B2 – Additional Memo Transmitting DoD Proposal

Tab C – Leases

Tab E – Tax Expenditures

Tab F – Risk Assumed–Insurance Programs

Tab G – Reporting Entity Question

Tab I – Public-Private Partnerships