The following documents are currently considered to be “outstanding” documents for comment. A document will remain on this list as outstanding until such time as (1) a final Statement of Federal Financial Accounting Standards or other pronouncement is issued or, (2) a revised request for comment is issued that replaces the original one. An example of a case in which a request for comment may be replaced is if the comments received on the original proposal result in a new proposal that differs significantly from the original. Individuals interested in viewing the most current draft of a proposal are encouraged to review the files posted on the related Active Projects page. Individuals may submit a response at any time that a document is outstanding; however, responses generally have more impact if they are submitted by the requested date in the right-hand column.
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| Type of request | Title | Word version of questions for respondents | Comment letters | Date Comments requested by |
|---|---|---|---|---|
| Annual Report and Three-year Plan | Annual Report for Fiscal Year 2025 and Three-year Plan (PDF) | N/A | Comment Letters | March 13, 2026 |
| Exposure Draft | Guidance for Implementing SFFAS 64: Management’s Discussion and Analysis (PDF) | Word Version of Questions for Respondents (Download) | Comment Letters | March 13, 2026 |
| Exposure Draft | Implementation Guidance for Public-Private Partnerships (PDF) | Word Version of Questions for Respondents (Download) | Comment Letters | June 30, 2025 |