{"description":"Documents matching 'audit year working papers which'","count":2108,"total_pages":50,"next_page_url":"https://www.federalregister.gov/api/v1/documents?conditions%5Bterm%5D=audit+year+working+papers+which&format=json&page=2","results":[{"title":"Supervisory Committee Audits and Verifications","type":"Proposed Rule","abstract":"The NCUA Board is proposing to amend its regulations governing supervisory committee audits to eliminate unnecessary, redundant, and overly prescriptive provisions. This action is necessary to reduce regulatory burden, increase operational flexibility for credit unions, and streamline the rules by removing requirements that are outdated or duplicative of other authorities. The intended effect of this proposal is to simplify compliance for credit unions without compromising the integrity of the audit process.","document_number":"2025-22488","html_url":"https://www.federalregister.gov/documents/2025/12/11/2025-22488/supervisory-committee-audits-and-verifications","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-12-11/pdf/2025-22488.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-22488.pdf?1765374315","publication_date":"2025-12-11","agencies":[{"raw_name":"NATIONAL CREDIT UNION ADMINISTRATION","name":"National Credit Union Administration","id":335,"url":"https://www.federalregister.gov/agencies/national-credit-union-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/335","parent_id":null,"slug":"national-credit-union-administration"}],"excerpts":"financial statements \n , \n financial statement <span class=\"match\">audit</span> \n , \n GAAP, \n and \n GAAS. \n It also defines terms specific to the rule's framework, such as \n compensated person, \n <span class=\"match\">which</span> refers to an accounting or <span class=\"match\">auditing</span> professional compensated for performing more than one supervisory committee <span class=\"match\">audit</span> per <span class=\"match\">year</span>, and \n <span class=\"match\">working</span> <span class=\"match\">papers</span> \n , <span class=\"match\">which</span> are the records supporting the auditor's findings. This section distinguishes a formal \n financial statement <span class=\"match\">audit</span> \n from the broader \n supervisory committee <span class=\"match\">audit</span> \n responsibility, <span class=\"match\">which</span> can be fulfilled through several alternative"},{"title":"Joint Industry Plan; Order Approving an Amendment to the National Market System Plan Governing the Consolidated Audit Trail, as Modified by the Commission, To Further Reduce the Costs of the Consolidated Audit Trail","type":"Notice","abstract":null,"document_number":"2026-06255","html_url":"https://www.federalregister.gov/documents/2026/04/01/2026-06255/joint-industry-plan-order-approving-an-amendment-to-the-national-market-system-plan-governing-the","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-01/pdf/2026-06255.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-06255.pdf?1774961110","publication_date":"2026-04-01","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"replayed events \n 4,444 \n 0.072 \n \n \n Notes: \n 1. Original events are events for <span class=\"match\">which</span> Replay Flag is null (\n i.e., \n events before automated replay). 2. Replayed events are events for <span class=\"match\">which</span> Replay Flag = Y (\n i.e., \n events after automated replay). 3. Original events reported late are original events reported to CAT after T+4 8am. These are events for <span class=\"match\">which</span> Replay Flag is null and Late Outside Window Flag = Y. 4. Late reported events that triggered replay are events for <span class=\"match\">which</span> (i) Replay Flag is null, (ii) Late Outside Window Flag = Y, and (iii) CAT Lifecycle"},{"title":"Fee Schedules; Fee Recovery for Fiscal Year 2025","type":"Rule","abstract":"The U.S. Nuclear Regulatory Commission (NRC) is amending the licensing, inspection, special project, and annual fees charged to its applicants and licensees. These amendments are necessary to comply with the Nuclear Energy Innovation and Modernization Act, which requires the NRC to recover, to the maximum extent practicable, approximately 100 percent of its annual budget, less certain amounts excluded from this fee recovery requirement. In addition, the NRC is making amendments to implement a reduced hourly rate for advanced nuclear reactor applicants and pre-applicants for certain activities as required by the Accelerating Deployment of Versatile, Advanced Nuclear for Clean Energy Act of 2024.","document_number":"2025-11544","html_url":"https://www.federalregister.gov/documents/2025/06/24/2025-11544/fee-schedules-fee-recovery-for-fiscal-year-2025","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-06-24/pdf/2025-11544.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-11544.pdf?1750682711","publication_date":"2025-06-24","agencies":[{"raw_name":"NUCLEAR REGULATORY COMMISSION","name":"Nuclear Regulatory Commission","id":383,"url":"https://www.federalregister.gov/agencies/nuclear-regulatory-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/383","parent_id":null,"slug":"nuclear-regulatory-commission"}],"excerpts":"totals due to rounding. Please see the work <span class=\"match\">papers</span>, available as indicated in the “Availability of Documents” section of this document, for more precise amounts.\n \n \n \n 1 \n  Please see the work <span class=\"match\">papers</span> for more detailed information on the net billing adjustments.\n \n \n In FY 2025, because the Full-<span class=\"match\">Year</span> Continuing Resolution appropriates FY 2025 funds at the FY 2024 enacted levels, does not contain provisions regarding the NRC's prior-<span class=\"match\">year</span> funds, and was not accompanied by an explanatory statement, the Full-<span class=\"match\">Year</span> Continuing Resolution does not provide direction"},{"title":"Reimagining and Improving Student Education-Federal Student Loan Program Final Regulations","type":"Rule","abstract":"The Secretary amends the regulations for the Federal student loan programs authorized under title IV of the Higher Education Act (HEA) of 1965, as amended (the title IV, HEA programs) to implement the statutory changes to the title IV, HEA programs included in Public Law 119-21, the Working Families Tax Cuts Act signed into law by President Trump on July 4, 2025. The Department previously referred to the Working Families Tax Cuts Act as the \"One Big Beautiful Bill Act,\" including in the Notice of Proposed Rulemaking published on January 30, 2026. These changes include establishing new loan limits for graduate students, professional students, and parents, and phasing out the Graduate PLUS (Grad PLUS) Program. The Working Families Tax Cuts Act also simplifies the current broken and confusing myriad of Federal student loan repayment plans by phasing out the existing Income- Contingent Repayment (ICR) plans, creating a new Tiered Standard repayment plan option, and establishing a new income-driven repayment plan known as the Repayment Assistance Plan. The Working Families Tax Cuts Act also enables borrowers in default who have previously rehabilitated a defaulted loan a second chance to rehabilitate their loan(s) and resume repayment.","document_number":"2026-08556","html_url":"https://www.federalregister.gov/documents/2026/05/01/2026-08556/reimagining-and-improving-student-education-federal-student-loan-program-final-regulations","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-01/pdf/2026-08556.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-08556.pdf?1777553126","publication_date":"2026-05-01","agencies":[{"raw_name":"DEPARTMENT OF EDUCATION","name":"Education Department","id":126,"url":"https://www.federalregister.gov/agencies/education-department","json_url":"https://www.federalregister.gov/api/v1/agencies/126","parent_id":null,"slug":"education-department"}],"excerpts":"result in mid-academic <span class=\"match\">year</span> changes to loan eligibility. We note that we explained in the NPRM (91 FR 4261) that the \n expected time to credential \n is the lesser of three academic years as defined in § 668.3, or the remaining period for the borrower to complete the program of study. The cross-reference to § 668.3 provides a longstanding definition of \n academic <span class=\"match\">year</span> \n <span class=\"match\">which</span> institutions are familiar with. Because under a BBAY the academic <span class=\"match\">year</span> “floats” with the student, the award <span class=\"match\">year</span> may be different than the academic <span class=\"match\">year</span> in § 668.3. Nevertheless"},{"title":"Medicare Program; Contract Year 2027 and Certain Contract Year 2026 Policy and Technical Changes to the Medicare Advantage Program, Medicare Prescription Drug Benefit Program, and Medicare Cost Plan Program","type":"Rule","abstract":"This final rule revises the Medicare Advantage (Part C), Medicare Prescription Drug Benefit (Part D), and Medicare cost plan regulations to implement changes related to Star Ratings, marketing and communications, drug coverage, enrollment processes, special needs plans, and other programmatic areas.","document_number":"2026-06600","html_url":"https://www.federalregister.gov/documents/2026/04/06/2026-06600/medicare-program-contract-year-2027-and-certain-contract-year-2026-policy-and-technical-changes-to","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-06/pdf/2026-06600.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-06600.pdf?1775160908","publication_date":"2026-04-06","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Centers for Medicare & Medicaid Services","name":"Centers for Medicare & Medicaid Services","id":45,"url":"https://www.federalregister.gov/agencies/centers-for-medicare-medicaid-services","json_url":"https://www.federalregister.gov/api/v1/agencies/45","parent_id":221,"slug":"centers-for-medicare-medicaid-services"}],"excerpts":"D sponsors beyond the data provided to the TPA, <span class=\"match\">which</span> includes claim-level information. \n At § 423.2760(a)(3)(iii), we proposed that <span class=\"match\">audits</span> must occur on site at a location specified by the TPA, and with the exception of work <span class=\"match\">papers</span>, <span class=\"match\">audit</span> data cannot be removed from the <span class=\"match\">audit</span> site. Additionally, we proposed at § 423.2760(a)(3)(iv) that the auditor may release only an opinion of the <span class=\"match\">audit</span> results and is prohibited from releasing any other information obtained from the <span class=\"match\">audit</span>, including work <span class=\"match\">papers</span>, to its client, employer, or any other party. CMS"},{"title":"Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2026; and Basic Health Program","type":"Rule","abstract":"This final rule includes payment parameters and provisions related to the HHS-operated risk adjustment and risk adjustment data validation (HHS-RADV) programs, as well as 2026 benefit year user fee rates for issuers that participate in the HHS-operated risk adjustment program and the 2026 benefit year user fee rates for issuers offering qualified health plans (QHPs) through Federally-facilitated Exchanges (FFEs) and State-based Exchanges on the Federal platform (SBE-FPs). This final rule also includes requirements related to modifications to the calculation of the Basic Health Program (BHP) payment; and changes to the Initial Validation Audit (IVA) sampling approach and Second Validation Audit (SVA) pairwise means test for HHS-RADV. It also addresses HHS' authority to engage in compliance reviews of and take enforcement action against lead agents of insurance agencies for violations of HHS' Exchange standards and requirements; HHS' system suspension authority to address noncompliance by agents and brokers; an optional fixed-dollar premium payment threshold; permissible plan-level adjustment to the index rate to account for cost-sharing reductions (CSRs); reconsideration standards for certification denials; changes to the approach for conducting Essential Community Provider (ECP) certification reviews; a policy to publicly share aggregated, summary- level Quality Improvement Strategy (QIS) information on an annual basis; and revisions to the medical loss ratio (MLR) reporting and rebate requirements for qualifying issuers that meet certain standards.","document_number":"2025-00640","html_url":"https://www.federalregister.gov/documents/2025/01/15/2025-00640/patient-protection-and-affordable-care-act-hhs-notice-of-benefit-and-payment-parameters-for-2026-and","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-15/pdf/2025-00640.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-00640.pdf?1736802922","publication_date":"2025-01-15","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Office of the Secretary"}],"excerpts":"program <span class=\"match\">year</span> 2026. There are cases in <span class=\"match\">which</span> a State may not have fully implemented BHP for a full program <span class=\"match\">year</span>. For example, a State may operate BHP for only a portion of the <span class=\"match\">year</span> (in other words, less than 12 months); there may be other such cases in <span class=\"match\">which</span> a State would be deemed to have partially implemented BHP for a program <span class=\"match\">year</span>. \n For a State that initially only partially implemented BHP, it is likely that, in the <span class=\"match\">year</span> (or years) when the BHP is only partially implemented, the percentage adjustment to the premiums for the program <span class=\"match\">year</span> to account"},{"title":"Setting and Adjusting Trademark Fees During Fiscal Year 2025","type":"Rule","abstract":"The United States Patent and Trademark Office (USPTO) sets or adjusts trademark fees, as authorized by the Leahy-Smith America Invents Act (AIA), as amended by the Study of Underrepresented Classes Chasing Engineering and Science Success Act of 2018 (SUCCESS Act). The fee adjustments will provide the USPTO sufficient aggregate revenue to recover the aggregate costs of trademark operations in future years (based on assumptions and estimates found in the agency's Fiscal Year 2025 Congressional Justification (FY 2025 Budget)), including implementing the USPTO 2022-2026 Strategic Plan (Strategic Plan).","document_number":"2024-26644","html_url":"https://www.federalregister.gov/documents/2024/11/18/2024-26644/setting-and-adjusting-trademark-fees-during-fiscal-year-2025","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-11-18/pdf/2024-26644.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-26644.pdf?1731678322","publication_date":"2024-11-18","agencies":[{"raw_name":"DEPARTMENT OF COMMERCE","name":"Commerce Department","id":54,"url":"https://www.federalregister.gov/agencies/commerce-department","json_url":"https://www.federalregister.gov/api/v1/agencies/54","parent_id":null,"slug":"commerce-department"},{"raw_name":"Patent and Trademark Office","name":"Patent and Trademark Office","id":402,"url":"https://www.federalregister.gov/agencies/patent-and-trademark-office","json_url":"https://www.federalregister.gov/api/v1/agencies/402","parent_id":54,"slug":"patent-and-trademark-office"}],"excerpts":"post-registration and intent-to-use filings, <span class=\"match\">which</span> subsidize the costs of filing, search, examination, and the TTAB, comprised 38%. \n \n The USPTO bases its five-<span class=\"match\">year</span> estimated aggregate trademark fee revenue on the number of trademark applications and other fee-related filings it expects for a given fiscal <span class=\"match\">year</span>, work it expects to process in a given fiscal <span class=\"match\">year</span> (an indicator of fees paid after the agency performs work, such as SOU fees), expected examination and process requests in a given fiscal <span class=\"match\">year</span>, and the expected number of post-grant decisions"},{"title":"National Flood Insurance Program (NFIP); Assistance to Private Sector Property Insurers, Notice of FY 2027 Arrangement","type":"Notice","abstract":"The Federal Emergency Management Agency announces the Fiscal Year 2027 Financial Assistance/Subsidy Arrangement for private property insurers interested in participating in the National Flood Insurance Program's Write Your Own Program.","document_number":"2026-08728","html_url":"https://www.federalregister.gov/documents/2026/05/05/2026-08728/national-flood-insurance-program-nfip-assistance-to-private-sector-property-insurers-notice-of-fy","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-05/pdf/2026-08728.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-08728.pdf?1777898758","publication_date":"2026-05-05","agencies":[{"raw_name":"DEPARTMENT OF HOMELAND SECURITY","name":"Homeland Security Department","id":227,"url":"https://www.federalregister.gov/agencies/homeland-security-department","json_url":"https://www.federalregister.gov/api/v1/agencies/227","parent_id":null,"slug":"homeland-security-department"},{"raw_name":"FEDERAL EMERGENCY MANAGEMENT AGENCY","name":"Federal Emergency Management Agency","id":166,"url":"https://www.federalregister.gov/agencies/federal-emergency-management-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/166","parent_id":227,"slug":"federal-emergency-management-agency"}],"excerpts":"expense allowance retained by the Company depending on the extent to <span class=\"match\">which</span> the Company meets the marketing goals for the Arrangement <span class=\"match\">year</span> contained in marketing guidelines established pursuant to Article III.H.2. The total growth and retention bonuses paid to companies pursuant to this Arrangement may not exceed two (2) percent of the aggregate net written premium collected by all WYO companies. FEMA will pay the Company the amount of any increase after the end of the Arrangement <span class=\"match\">year</span>.\n \n C. FEMA will reimburse Loss Adjustment Expenses as follows: "},{"title":"Medicare Program; Contract Year 2027 Policy and Technical Changes to the Medicare Advantage Program, Medicare Prescription Drug Benefit Program, and Medicare Cost Plan Program","type":"Proposed Rule","abstract":"This proposed rule would revise the Medicare Advantage (Part C), Medicare Prescription Drug Benefit (Part D), and Medicare cost plan regulations to implement changes related to Star Ratings, marketing and communications, drug coverage, enrollment processes, special needs plans, and other programmatic areas.","document_number":"2025-21456","html_url":"https://www.federalregister.gov/documents/2025/11/28/2025-21456/medicare-program-contract-year-2027-policy-and-technical-changes-to-the-medicare-advantage-program","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-11-28/pdf/2025-21456.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-21456.pdf?1764105313","publication_date":"2025-11-28","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Centers for Medicare & Medicaid Services","name":"Centers for Medicare & Medicaid Services","id":45,"url":"https://www.federalregister.gov/agencies/centers-for-medicare-medicaid-services","json_url":"https://www.federalregister.gov/api/v1/agencies/45","parent_id":221,"slug":"centers-for-medicare-medicaid-services"}],"excerpts":"Percentage Increase in CPI = (APT) * (MU), \n where APT is the annual percentage trend, and MU is the multiplicative update factor for prior <span class=\"match\">year</span> revisions.\n \n \n The APT consists of a <span class=\"match\">year</span>-over-<span class=\"match\">year</span> comparison of the CPI in the United States for all items, ending in the month of September. For a given payment <span class=\"match\">year</span>, it is the ratio of the CPI in the <span class=\"match\">year</span> ending the previous September (numerator) to the CPI for the <span class=\"match\">year</span> ending the September two years prior (denominator). To ensure that plan sponsors and CMS have sufficient time to incorporate cost-sharing"},{"title":"Patient Protection and Affordable Care Act, HHS Notice of Benefit and Payment Parameters for 2027; and Basic Health Program","type":"Rule","abstract":"This final rule contains provisions to improve implementation of the Patient Protection and Affordable Care Act, including payment parameters and provisions related to the HHS-operated risk adjustment and risk adjustment data validation (HHS-RADV) programs, as well as 2027 user fee rates for issuers offering qualified health plans (QHPs) through Federally-facilitated Exchanges (FFEs) and State-based Exchanges on the Federal platform (SBE-FPs). This final rule also includes provisions related to civil money penalties (CMPs) for noncompliant issuers and other responsible entities; standards governing agents, brokers, and web-brokers; the expansion and codification of hardship exemption eligibility; implementation of the State Exchange Improper Payment Measurement (SEIPM); provider access standards and essential community provider standards for QHP certification; QHP certification of non-network plans; a prohibition on issuers from including routine non-pediatric dental services as an Essential Health Benefit (EHB); requirements related to defrayal for the cost of any State-required benefits in addition to the EHB; cost- sharing flexibilities for catastrophic and individual market bronze plans; establishment of catastrophic plans with plan terms of up to 10 consecutive plan years; QHP issuer quality improvement strategies (QISs); and revisions affecting which enrollees are included in Federal Basic Health Program (BHP) payment calculations to States. This final rule also includes amendments to implement certain provisions of the Working Families Tax Cut (WFTC) legislation.","document_number":"2026-10050","html_url":"https://www.federalregister.gov/documents/2026/05/20/2026-10050/patient-protection-and-affordable-care-act-hhs-notice-of-benefit-and-payment-parameters-for-2027-and","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-20/pdf/2026-10050.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10050.pdf?1779135308","publication_date":"2026-05-20","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Centers for Medicare & Medicaid Services","name":"Centers for Medicare & Medicaid Services","id":45,"url":"https://www.federalregister.gov/agencies/centers-for-medicare-medicaid-services","json_url":"https://www.federalregister.gov/api/v1/agencies/45","parent_id":221,"slug":"centers-for-medicare-medicaid-services"},{"raw_name":"Office of the Secretary"}],"excerpts":"coefficients between the 2026 benefit <span class=\"match\">year</span> and 2027 benefit <span class=\"match\">year</span> HHS risk adjustment models.\n \n \n Response: \n The 2027 benefit <span class=\"match\">year</span> HHS risk adjustment model coefficients finalized in this proposed rule are very similar to those finalized for the previous benefit <span class=\"match\">year</span> \n 37 \n \n and generally varied from their 2026 benefit <span class=\"match\">year</span> values less than we have observed in previous <span class=\"match\">year</span>-to-<span class=\"match\">year</span> changes (Table 1). For example, the age-sex coefficients for the 2027 benefit <span class=\"match\">year</span> HHS risk adjustment models varied from 2026 benefit <span class=\"match\">year</span> values by a median of ±3.7 percent"},{"title":"Privacy Act of 1974; System of Records","type":"Notice","abstract":"In accordance with the Privacy Act of 1974, the DoD is modifying and reissuing a current system of records notice titled \"Case Reporting and Information Management System Records,\" CIG-04. The system of records is being retitled, \"Inspector General Criminal Investigation Records (IGCIR).\" This system of records was originally established by the DoD OIG to collect and maintain records on individuals suspected of criminal misconduct and investigated pursuant to the Inspector General Act. This system of records is being combined with CIG-06, \"Investigative Files,\" to consolidate criminal investigative records and investigative files into a single system. A separate notice rescinding CIG-06 is being published elsewhere in today's issue of the Federal Register. This system of records notice (SORN) is being updated to incorporate the DoD standard routine uses and to support additional information sharing outside of the DoD in furtherance of external oversight, case management, and required reporting. The DoD is also modifying various other sections within the SORN to add exemptions, improve clarity, and update information that has changed. Additionally, the DoD is issuing a Notice of Proposed Rulemaking (NPRM), which proposes to exempt this system of records from certain provisions of the Privacy Act, elsewhere in today's issue of the Federal Register.","document_number":"2026-06950","html_url":"https://www.federalregister.gov/documents/2026/04/10/2026-06950/privacy-act-of-1974-system-of-records","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-10/pdf/2026-06950.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-06950.pdf?1775738713","publication_date":"2026-04-10","agencies":[{"raw_name":"DEPARTMENT OF DEFENSE","name":"Defense Department","id":103,"url":"https://www.federalregister.gov/agencies/defense-department","json_url":"https://www.federalregister.gov/api/v1/agencies/103","parent_id":null,"slug":"defense-department"},{"raw_name":"Office of the Secretary"}],"excerpts":" interview logs, disposition and suspense of offenders, criminal intelligence reports, witness, suspect, subjects, and special agent statements, fingerprints, laboratory reports, ballistic summaries, consensual and nonconsensual monitoring, agent notes and summaries, <span class=\"match\">working</span> <span class=\"match\">papers</span>, confidential source documents, subpoenas, and Grand Jury documents.\n \n \n D. \n Financial information: \n Any financial record associated to personal, corporate, and government financial \n \n accounts where criminal conduct may be documented. Financial records include, but"},{"title":"Salt River Pima-Maricopa Indian Community of the Salt River Reservation, Arizona; Alcoholic Beverage Control Ordinance","type":"Notice","abstract":"This notice publishes the amended Salt River Pima-Maricopa Indian Community Alcoholic Beverage Control Ordinance (Ordinance). The Ordinance repeals and replaces the previous liquor ordinance published in the Federal Register on January 21, 2016.","document_number":"2026-03105","html_url":"https://www.federalregister.gov/documents/2026/02/18/2026-03105/salt-river-pima-maricopa-indian-community-of-the-salt-river-reservation-arizona-alcoholic-beverage","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-02-18/pdf/2026-03105.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-03105.pdf?1771335913","publication_date":"2026-02-18","agencies":[{"raw_name":"DEPARTMENT OF THE INTERIOR","name":"Interior Department","id":253,"url":"https://www.federalregister.gov/agencies/interior-department","json_url":"https://www.federalregister.gov/api/v1/agencies/253","parent_id":null,"slug":"interior-department"},{"raw_name":"Bureau of Indian Affairs","name":"Indian Affairs Bureau","id":234,"url":"https://www.federalregister.gov/agencies/indian-affairs-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/234","parent_id":253,"slug":"indian-affairs-bureau"}],"excerpts":"revenue from the sale of food during a 12-month <span class=\"match\">audit</span> period shall be deemed to comply with the gross revenue requirements of subsection (4)b of this section. The 12-month <span class=\"match\">audit</span> period shall fall within the 16 months immediately preceding the beginning of the <span class=\"match\">audit</span>. The office shall not require an establishment to submit to such an <span class=\"match\">audit</span> more than once a <span class=\"match\">year</span> after the initial 12 months of operation. When conducting an <span class=\"match\">audit</span>, the office shall use generally accepted <span class=\"match\">auditing</span> standards. \n 1. If the <span class=\"match\">audit</span> reveals that the licensee did not meet the definition"},{"title":"Joint Industry Plan; Order Approving an Amendment to the National Market System Plan Governing the Consolidated Audit Trail, as Modified by Amendment Nos. 1 and 2 and by the Commission, Regarding the Customer and Account Information System","type":"Notice","abstract":null,"document_number":"2026-00762","html_url":"https://www.federalregister.gov/documents/2026/01/16/2026-00762/joint-industry-plan-order-approving-an-amendment-to-the-national-market-system-plan-governing-the","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-01-16/pdf/2026-00762.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-00762.pdf?1768484707","publication_date":"2026-01-16","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"cloud hosting fees and CAIS licensing fees (payable to the Plan Processor) for the <span class=\"match\">year</span> 2024 are not separately reported in the \n 2024 Financial and Operating Budget—Mid-<span class=\"match\">Year</span> Update—July 2024, \n 265 \n \n based on the information that is available,\n 266 \n \n a reasonable estimate is that the total CAIS-related costs between 2024 and 2025 declined by 15-17 percent.\n 267 \n \n \n \n \n 265 \n  \n See \n CAT LLC, 2024 Mid-<span class=\"match\">Year</span> Budget—Mid-<span class=\"match\">Year</span> Update—July 2024 (“CAT LLC 2024 Mid-<span class=\"match\">Year</span> Budget”), \n available at https://www.catnmsplan.com/sites/default/files/2024-08/07"},{"title":"2025 Community Development Revolving Loan Fund","type":"Notice","abstract":"NCUA is issuing this Notice of Funding Opportunity (NOFO) to announce the availability of funding for technical assistance grants for low-income-designated credit unions (LIDs) through the Community Development Revolving Loan Fund (CDRLF). The CDRLF provides financial support that helps credit unions support the communities in which they operate.","document_number":"2025-19091","html_url":"https://www.federalregister.gov/documents/2025/10/01/2025-19091/2025-community-development-revolving-loan-fund","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-10-01/pdf/2025-19091.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-19091.pdf?1759236309","publication_date":"2025-10-01","agencies":[{"raw_name":"NATIONAL CREDIT UNION ADMINISTRATION","name":"National Credit Union Administration","id":335,"url":"https://www.federalregister.gov/agencies/national-credit-union-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/335","parent_id":null,"slug":"national-credit-union-administration"}],"excerpts":"years and have total assets of $10 million or less. \n • Student Internships ($25,000 maximum award amount): This initiative is for eligible credit unions to provide compensation to high school or college students <span class=\"match\">working</span> at the credit union to enhance the credit union's capacity to better serve their members and the communities in <span class=\"match\">which</span> they operate. Eligible project activities include: \n ○ Costs associated with the implementation of a student internship program, such as a salary or stipend paid directly to the intern(s). \n ○ Acquiring equipment"},{"title":"Joint Industry Plan; Order Approving an Amendment to the National Market System Plan Governing the Consolidated Audit Trail, as Modified by the Commission, Regarding the Reporting of Certain Verbal Activity, Floor and Upstairs Activity","type":"Notice","abstract":null,"document_number":"2025-11331","html_url":"https://www.federalregister.gov/documents/2025/06/20/2025-11331/joint-industry-plan-order-approving-an-amendment-to-the-national-market-system-plan-governing-the","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-06-20/pdf/2025-11331.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-11331.pdf?1750250717","publication_date":"2025-06-20","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"necessary or appropriate.\n 6 \n \n On February 12, 2025, the Commission designated a longer period within <span class=\"match\">which</span> to conclude proceedings regarding the Proposed Amendment.\n 7 \n \n On April 17, 2025, the Commission extended the period within <span class=\"match\">which</span> to conclude proceedings regarding the Proposed Amendment to June 16, 2025.\n 8 \n \n This order approves the Proposed Amendment, as modified herein, with such changes the Commission deems necessary or appropriate, <span class=\"match\">which</span> are described in detail below. For the reasons discussed below, the Commission finds that the Proposed"},{"title":"Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form","type":"Notice","abstract":null,"document_number":"2024-14488","html_url":"https://www.federalregister.gov/documents/2024/07/02/2024-14488/public-company-accounting-oversight-board-notice-of-filing-of-proposed-rules-on-amendments-related","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-07-02/pdf/2024-14488.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-14488.pdf?1719837918","publication_date":"2024-07-02","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"evidence is all the information, whether obtained from <span class=\"match\">audit</span> procedures or other sources, that is used by the auditor in arriving at the conclusions on <span class=\"match\">which</span> the auditor's opinion is based.\n 12 \n \n PCAOB standards require the auditor to plan and perform <span class=\"match\">audit</span> procedures to obtain sufficient appropriate <span class=\"match\">audit</span> evidence to provide a reasonable basis for their <span class=\"match\">audit</span> opinion. Sufficiency is the measure of the quantity of <span class=\"match\">audit</span> evidence, and appropriateness is the measure of its quality. To be appropriate, <span class=\"match\">audit</span> evidence must be both relevant and reliable in"},{"title":"Joint Industry Plan; Order Approving Amendments to the National Market System Plan Governing the Consolidated Audit Trail Designed To Implement Cost Savings Measures","type":"Notice","abstract":null,"document_number":"2024-29912","html_url":"https://www.federalregister.gov/documents/2024/12/18/2024-29912/joint-industry-plan-order-approving-amendments-to-the-national-market-system-plan-governing-the","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-18/pdf/2024-29912.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-29912.pdf?1734443158","publication_date":"2024-12-18","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"Participants' storage cost saving estimates are annual cost savings for the first <span class=\"match\">year</span>. However, the CAT NMS Plan requires the storage of six years of data, so the maximum annual cost savings would not be achieved in the first <span class=\"match\">year</span>.\n 195 \n \n Indeed, the Proposal will result in additional potential annual cost savings each <span class=\"match\">year</span> until the Proposal affects the annual storage of six years of data. Based on the current assumptions, the cost savings could eventually reach $48 million per <span class=\"match\">year</span> for the provision on Options Market Maker quotes in Listed Options.\n 196"},{"title":"Dependent Care and Board Member Expense Reimbursement","type":"Proposed Rule","abstract":"The NCUA Board proposes to amend its regulations concerning the reimbursement of reasonable expenses for federal credit union (FCU) officials. The proposed rule would enable FCU boards to establish policies that allow for the payment of reasonable dependent care costs incurred by volunteer officials while attending board meetings and performing their official duties. This proposed amendment would include dependent care costs as a reimbursable expense. The proposed changes aim to provide FCUs with greater flexibility to create family-friendly policies, thereby alleviating dependent care costs for volunteer officials, which may otherwise hinder their ability to volunteer.","document_number":"2026-01382","html_url":"https://www.federalregister.gov/documents/2026/01/26/2026-01382/dependent-care-and-board-member-expense-reimbursement","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-01-26/pdf/2026-01382.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-01382.pdf?1769175916","publication_date":"2026-01-26","agencies":[{"raw_name":"NATIONAL CREDIT UNION ADMINISTRATION","name":"National Credit Union Administration","id":335,"url":"https://www.federalregister.gov/agencies/national-credit-union-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/335","parent_id":null,"slug":"national-credit-union-administration"}],"excerpts":"number of respondents for information collection activity 2 have been annualized to reflect a three-<span class=\"match\">year</span> PRA cycle in <span class=\"match\">which</span> respondents incur implementation burden in the first <span class=\"match\">year</span> and ongoing burden in the second and third years. \n Since the implementation burden is incurred only in <span class=\"match\">year</span> one of the three-<span class=\"match\">year</span> PRA clearance cycle, the annual burden is the average of the implementation burden imposed over three years or .3333 hours per <span class=\"match\">year</span>. (1 hour in <span class=\"match\">year</span> one, plus zero hours for years two and three; divided by three). \n The NCUA estimates a total annual"},{"title":"Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies","type":"Proposed Rule","abstract":"The Securities and Exchange Commission (\"Commission\") proposes amendments to streamline filer statuses for Securities Exchange Act of 1934 (\"Exchange Act\") reporting companies into two primary categories: large accelerated filers and non-accelerated filers. The Commission further proposes to raise the threshold and seasoning requirements for large accelerated filer status and extend certain existing accommodations and scaled disclosures, including those for smaller reporting companies and emerging growth companies, to all non-accelerated filers, while continuing to require compliance with non-scaled disclosure from large accelerated filers. The Commission also proposes to extend the deadlines to file periodic reports for the smallest non-accelerated filers, as measured by total assets. Finally, the Commission also proposes to update the rules that define which issuers are considered small entities for purposes of the Regulatory Flexibility Act (\"RFA\").","document_number":"2026-10222","html_url":"https://www.federalregister.gov/documents/2026/05/21/2026-10222/enhancement-of-emerging-growth-company-accommodations-and-simplification-of-filer-status-for","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-21/pdf/2026-10222.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10222.pdf?1779281120","publication_date":"2026-05-21","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"communication of “critical <span class=\"match\">audit</span> matters” does not apply to the <span class=\"match\">audits</span> of EGCs. \n See \n PCAOB AS 3101.05b, \n The Auditor's Report on an <span class=\"match\">Audit</span> of Financial Statements When the Auditor Expresses an Unqualified Opinion, \n available at \n https://pcaobus.org/oversight/standards/<span class=\"match\">auditing</span>-standards/details/AS3101. \n 15 U.S.C. 7213(a)(3)(C) prohibits any rules of the PCAOB requiring “mandatory <span class=\"match\">audit</span> firm rotation or a supplement to the auditor's report in <span class=\"match\">which</span> the auditor would be required to provide additional information about the <span class=\"match\">audit</span> and the financial statements"},{"title":"Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards","type":"Notice","abstract":null,"document_number":"2024-12691","html_url":"https://www.federalregister.gov/documents/2024/06/11/2024-12691/public-company-accounting-oversight-board-notice-of-filing-of-proposed-rules-on-general","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-06-11/pdf/2024-12691.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-12691.pdf?1718023521","publication_date":"2024-06-11","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"of Interim Professional <span class=\"match\">Auditing</span> Standards, \n PCAOB Rel. No. 2003-006 (Apr. 18, 2003). The <span class=\"match\">auditing</span> interpretations were the publications entitled “<span class=\"match\">Auditing</span> Interpretations” issued by the AICPA <span class=\"match\">Auditing</span> Standards Board, as they existed and were effective as of April 2003.\n \n \n \n \n 2 \n  \n See \n PCAOB Rel. No. 2003-006.\n \n \n \n \n 3 \n  See, \n e.g., \n AS 1201, Supervision of the <span class=\"match\">Audit</span> Engagement; AS 1215, <span class=\"match\">Audit</span> Documentation; AS 2101, <span class=\"match\">Audit</span> Planning; AS 2810, Evaluating <span class=\"match\">Audit</span> Results, and AS 3101, The Auditor's Report on an <span class=\"match\">Audit</span> of Financial Statements"}]}