Treasury Secretary Timothy Geithner and other top officials are putting the finishing touches on a plan to overhaul the US government's $700 billion financial rescue program. A Treasury official said Geithner will deliver a speech on Monday outlining the new plan. But Treasury officials would not comment on a report Thursday that the administration is considering proposing changes to the current accounting standard that require banks to carry assets such as mortgage-backed securities on their books at fair value, a process known as "mark to market." Critics of this process contend that it has made the current financial crisis worse by forcing banks to slash the value of assets that are currently depressed because of market conditions. Treasury officials said the administration's plan was not yet complete and would be revealed in Geithner's speech in Washington next week.