Management Memos

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Management memos (MM) are instructions relative to financial topics that cannot be readily incorporated into an existing MOM chapter. In most cases, accounting issues will be incorporated into the related MOM chapters rather than in the management memo format. Only management memos currently in force are listed in the index below.

Number Title Date effective
2-87-04 Accruing investment earnings in SBAS at fiscal year-end 05-01-87
2-87-06 Disclosure requirements for investments 06-01-87
2-97-02 Accounting and financial reporting for securities lending transactions (selected agencies) 07-01-96
2-98-09 Accounting and financial reporting for certain investments and for external investment pools (amends management memo 2-88-01) Reference should also be made to a clarifying memo issued August 17, 1998. 07-01-97