3260 Federal Register / Vol. 65, No. 13 / Thursday, January 20, 2000 / Notices

OFFICE OF MANAGEMENT AND

BUDGET

Deferral of Paragraph 65.2—Material

Revenue-Related Transactions

Disclosures; Amendments to Deferred

Maintenance Reporting; Management’s

Discussion and Analysis (Statement);

Management’s Discussion and

Analysis (Concept)

AGENCY: Office of Management and

Budget.

ACTION: Notice of document

availability.

SUMMARY: This Notice indicates the

availability of the following documents:

• Thirteenth Statement of Federal

Financial Accounting Standards

(SFFAS), ‘‘Deferral of Paragraph 65–2—

Material Revenue-Related Transactions

Disclosures’’;

• Fourteenth Statement of Federal

Financial Accounting Standards

(SFFAS), ‘‘Amendments to Deferred

Maintenance Reporting’’;

• Fifteenth Statement of Federal

Financial Accounting Standards

(SFFAS), ‘‘Management’s Discussion

and Analysis’’; and

• Third Statement of Federal

Financial Accounting Concepts

(SFFAC), ‘‘Management’s Discussion

and Analysis.’’

These statements were recommended

by the Federal Accounting Standards

Advisory Board (FASAB) and adopted

in their entirety by the Office of

Management and Budget (OMB).

ADDRESSES: Copies of SFFAS No. 13,

‘‘Deferral of Paragraph 65.2—Material

Revenue-Related Transactions

Disclosures,’’ may be obtained for $2.00

each, Stock No. 041–001–00530–7;

copies of SFFAS No. 14, ‘‘Amendments

to Deferred Maintenance Reporting,’’

may be obtained for $3.00 each, Stock

No. 041–001–00531–5; copies of SFFAS

No. 15, ‘‘Management’s Discussion and

Analysis,’’ may be obtained for $3.00

each, Stock No. 041–001–00542–1; and

copies of SFFAC No. 3, ‘‘Management’s

Discussion and Analysis,’’ may be

obtained for $5.00 each, Stock No. 041–

001–00541–2; from the Superintendent

of Documents, Government Printing

Office, Washington, DC 20402–9325

(telephone 202–512–1800).

FOR FURTHER INFORMATION CONTACT:

James Short (telephone: 202–395–3124),

Office of Federal Financial

Management, Office of Management and

Budget, 725 17th Street, N.W., Room

6025, Washington, DC 20503.

SUPPLEMENTARY INFORMATION: This

Notice indicates the availability of the

following four documents: thirteenth

Statement of Federal Financial

Accounting Standards (SFFAS),

‘‘Deferral of Paragraph 65.2—Material

Revenue-Related Transactions

Disclosures,’’ recommended by the

Federal Accounting Standards Advisory

Board (FASAB) and adopted in its

entirety by the Office of Management

and Budget (OMB) on February 5, 1999;

fourteenth Statement of Federal

Financial Accounting Standards

(SFFAS), ‘‘Amendments to Deferred

Maintenance Reporting,’’ recommended

by the Federal Accounting Standards

Advisory Board (FASAB) and adopted

in its entirety by the Office of

Management and Budget (OMB) on June

8, 1999; fifteenth SFFAS,

‘‘Management’s Discussion and

Analysis,’’ recommended by FASAB

and adopted in its entirety by OMB on

August 12, 1999; and third Statement of

Federal Financial Accounting Concepts

(SFFAC), ‘‘Management’s Discussion

and Analysis,’’ recommended by

FASAB and adopted in its entirety by

OMB on June 8, 1999.

Under a Memorandum of

Understanding among the General

Accounting Office, the Department of

the Treasury, and OMB on Federal

Government Accounting Standards, the

Comptroller General, the Secretary of

the Treasury, and the Director of OMB

decide upon accounting principles and

standards after considering the

recommendations of FASAB. After

agreement to specific principles and

standards, a notice of document

availability is published in the Federal

Register and distributed throughout the

Federal Government.

On September 30, the FASAB

Principals signed a revised MOU

agreeing that future FASAB statements

will become final 90 days after FASAB

has submitted a proposed standard to

each of the three FASAB Principals, so

long as no Principal objects during the

90-day period. OMB, GAO, and

Treasury would continue to have veto

power over any FASAB action and, in

addition, they would maintain their

statutory authority to establish and

adopt accounting standards for the

Federal Government.

Under this new agreement, FASAB

will be responsible for the Federal

Register notification process for future

statements. The four statements in this

notice were approved prior to

September 30 and are being processed

under the previous procedures. Two

additional statements, also approved

prior to September 30, will be

forwarded by OMB within the next few

weeks for publication in the Federal

Register.

This Notice is available on the OMB

home page on the Internet which is

currently located at http://

www.whitehouse.gov/WH/EOP/omb,

under the caption ‘‘Federal Register

Submissions.’’

Joshua Gotbaum,

Executive Associate Director and Controller.

[FR Doc. 00–1080 Filed 1–19–00; 8:45 am]

BILLING CODE 3110–01–U

SECURITIES AND EXCHANGE

COMMISSION

Proposed Collection; Comment

Request

AGENCY:

Upon Written Request, Copies Available

From: Securities and Exchange

Commission, Office of Filings and

Information Services, Washington, DC

20549.

Extension:

Rule 498, File No. 270–435, OMB

Control No. 3235–0488

Rule 30a–1, File No. 270–210, OMB

Control No. 3235–0219

Notice is hereby given that, pursuant

to the Paperwork Reduction Act of 1995

(44 U.S.C. 3501 et seq.), the Securities

and Exchange Commission

(‘‘Commission’’) is soliciting comments

on the collections of information

summarized below. The Commission

plans to submit these existing

collections of information to the Office

of Management and Budget for

extension and approval.

Rule 498 Under the Securities Act of

1933, Profiles for Certain Open-End

Management Investment Companies

Rule 498 permits open-end

management investment companies (or

a series of an investment company

organized as a series company, which

offers one or more series of shares

representing interests in separate

investment portfolios) (‘‘funds’’) to

provide investors with a ‘‘profile’’ that

contains a summary of key information

about a fund, including the fund’s

investment objectives, strategies, risks

and performance, and fees in

standardized format. The profile

provides investors the option of buying

fund shares based on the information in

the profile or reviewing the fund’s

prospectus before making an investment

decision. Investors purchasing shares

based on a profile receive the fund’s

prospectus prior to or with confirmation

of their investment in the fund.

Consistent with the filing requirement

of a fund’s prospectus, a profile must be

filed with the Commission thirty days

before first use. Such a filing allows the

Commission to review the profile for