Treasury Financial Manual Volume I: Federal Agencies
Transmittal Letters
Sequentially numbered transmittal letters, signed by the FMS Commissioner, accompany TFM chapter releases. These letters release new and revised chapters, summarize the new/revised material, provide instructions for the addition or substitution of material, and list regulations or published instructions that are superseded or rescinded.
Chapters by Transmittal Letters from Fiscal 1995 to Present
T/L 646
I TFM 2-3900
Reconciliation to Financial Management Service (FMS) Accounting Results
Web File
PDF File
T/L 645
I TFM 2-4600
Treasury Reporting Instructions for Credit Reform Legislation
Web File
PDF File
T/L 644
I TFM 2-4700
Agency Reporting Requirements for the Financial Report of the United States Government
Web File
PDF File
T/L 643
I TFM 5-4100
Requirements for Using Depositaries To Hold Public Money
Web File
PDF File
T/L 642
Reporting Instructions for Accounts Invested in Department of the Treasury Securities
I TFM 2-4300
Web File
PDF File
T/L 641
Payment Procedures Upon Expiration of an Appropriation or a Continuing Resolution
I TFM 6-6000
Web File
PDF File
T/L 640
Cancellations, Deposits, and Claims for Checks Drawn on the U.S. Treasury
I TFM 4-7000
(T/L 640 rescinds I TFM Bulletin Nos. 90-03, 91-08, and 94-09.)
Web File
PDF File
T/L 639
Agency Reporting on Unexpended Balances of Appropriations and Funds (Federal Agencies' Centralized Trial-Balance System II, FMS 2108: Year-End Closing Statement)
I TFM 2-4200
Web File
PDF File
T/L 638
Purchasing Paper U.S. Savings Bonds, Series EE and I, Through the Voluntary Payroll Savings Plan
I TFM 3-6000
Web File
PDF File
T/L 637
Agency Reporting Requirements for the Financial Report of the United States Government
I TFM 2-4700
(See T/L 644 for the latest release.)
T/L 636
Financial Operations Startup Procedures for New Federal Entities
I TFM 1-2000
Web File
PDF File
T/L 635
Debt Management Reports
I TFM 2-4100
Web File
PDF File
T/L 634
Payroll Vouchers
I TFM 3-2000
Web File
PDF File
T/L 633
Introduction
I TFM 3-1000
Web File
PDF File
T/L 632
Statement of Transactions (FMS 224) Reporting by Agencies for Which the Treasury Disburses
I TFM 2-3300
Web File
PDF File
T/L 631
Agency Reporting on Unexpended Balances of Appropriations and Funds (Federal Agencies' Centralized Trial-Balance System II, FMS 2108: Year-End Closing Statement)
I TFM 2-4200
(See T/L 639 for the latest release.)
T/L 630
Agency Reporting Requirements for the Financial Report
of the United States Government
I TFM 2-4700
(See T/L 644 for the latest release.)
T/L 629
Introduction
I TFM 4-1000
Web File
PDF File
T/L 628
Introduction
I TFM 6-1000
Web File
PDF File
T/L 627
Introduction
I TFM 5-1000
Web File
PDF File
T/L 626
Purpose and Plan of the Treasury Financial Manual (TFM)
I TFM 1-1000
Web File
PDF File
T/L 625
Check Reclamations
I TFM 4-7100
Web File
PDF File
T/L 624
Delegation of Disbursing Authority
I TFM 4-10000
Web File
PDF File
T/L 623
Agency Reporting Requirements for the Financial Report of the United States Government
I TFM 2-4700
(See T/L 644 for the latest release.)
T/L 622
Federal Income, Social Security, and Medicare Taxes
I TFM 3-4000
(Files include revisions prescribed by Bulletin No. 2005-05.)
Web File
PDF File
T/L 621
Warrant and Nonexpenditure Transfer (NET) Transactions
I TFM 2-2000
Web File
PDF File
T/L 620
Grants, Loans, Credits, and Contingent Liabilities Involving Foreigners
I TFM 2-4500
Web File
PDF File
T/L 619
Intra-Governmental Payment and Collection (IPAC) System
I TFM 6-4000
Web File
PDF File
T/L 618
Reporting Instructions for Accounts Invested in Department of the Treasury Securities
I TFM 2-4300
(See T/L 642 for the latest release.)
T/L 617
Purpose and Plan of the Treasury Financial Manual
I TFM 1-1000
(See T/L 626 for the latest release.)
T/L 616
Agency Reporting Requirements for the Financial Report of the United States Government
I TFM 2-4700
(See T/L 644 for the latest release.)
T/L 615
Description of Accounts Relating to Financial Operations
I TFM 2-1500
Web File
PDF File
T/L 614
Daily Transmittal for Internal Revenue Service
I TFM 2-3500
Web File
PDF File
T/L 613
Purchasing U.S. Savings Bonds, Series EE and I, Through the Voluntary Payroll Savings Plan
I TFM 3-6000
(See T/L 638 for the latest release.)
T/L 612
Treasury Reporting Instructions for Credit Reform Legislation
I TFM 2-4600
(See T/L 645 for the latest release.)
T/L 611
Closing Package for the Governmentwide Financial Report System (GFRS)
I TFM 2-4700
(See T/L 644 for the latest release.)
T/L 610
Federal Agencies' Centralized Trial-Balance System (FACTS I)
I TFM 2-4000
(Rescinded by T/L 616.)
T/L 609
Federal Income, Social Security, and Medicare Taxes
I TFM 3-4000
(See T/L 622 for the latest release.)
T/L 608
Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury
(Files include revisions prescribed by Announcement No. A-2003-02.)
I TFM 2-3400
Web File
PDF File
T/L 607
Federal Agencies' Centralized Trial-Balance System (FACTS I)
I TFM 2-4000
(Rescinded by T/L 616.)
T/L 606
Foreign Exchange
I TFM 4-9000
Web File
PDF File
T/L 605
Checking Accounts with the U.S. Treasury
I TFM 4-6000
Web File
PDF File
T/L 604
Making Deposits
I TFM 5-4000
Web File
PDF File
T/L 603
Checks and Cash Received in Collections
I TFM 5-2000
Web File
PDF File
T/L 602
Federal Agencies' Centralized Trial-Balance System (FACTS I)
I TFM 2-4000
(Rescinded by T/L 616.)
T/L 601
Financial Operations Startup Procedures for New Federal Entities
I TFM 1-2000
(See T/L 636 for the latest release.)
T/L 600
Debt Management Reports
I TFM 2-4100
(See T/L 635 for the latest release.)
T/L 599
Introduction
I TFM 2-1000
Web File
PDF File
T/L 598
Description of Accounts Relating to Financial Operations
I TFM 2-1500
(See T/L 615 for the latest release.)
T/L 597
Introduction
I TFM 6-1000
(See T/L 628 for the latest release.)
T/L 596
Securing Government Deposits in Federal Agency Accounts
I TFM 6-9000
Web File
PDF File
T/L 595
Certifying Payments and Recording Corresponding Intragovernmental Receivables in the Federal Government's Judgment Fund
I TFM 6-3100
Web File
PDF File
T/L 594
Payments of Unclaimed Moneys and Refund of Moneys Erroneously Received and Covered
I TFM 6-3000
Web File
PDF File
T/L 593
Federal Agencies' Centralized Trial-Balance System (FACTS I)
I TFM 2-4000
(Rescinded by T/L 616.)
T/L 592
Third-Party Draft Procedures for Imprest Fund Disbursing Activities
I TFM 4-3000
Web File
PDF File
T/L 591
Delegation of Disbursing Authority
I TFM 4-10000
(See T/L 624 for the latest release.)
T/L 590
Federal Income, Social Security and Medicare Taxes
I TFM 3-4000
(See T/L 609 for the latest release.)
T/L 589
Daily Balance Wire for Internal Revenue Service
I TFM 2-3500
(See T/L 614 for the latest release.)
T/L 588
Reconciling Fund Balance with Treasury Accounts
I TFM 2-5100
Web File
PDF File
T/L 587
Reporting Instructions for Accounts Invested in Department of the Treasury Securities
I TFM 2-4300
(See T/L 642 for the latest release.)
T/L 586
Federal Agencies' Centralized Trial-Balance System (FACTS)
I TFM 2-4000
(Rescinded by T/L 616.)
T/L 585
U.S. Savings Bonds, Series EE and I
I TFM 3-6000
(See T/L 613 for the latest release.)
T/L 584
Payments of Unclaimed Moneys and Refund of Moneys Erroneously Received and Covered
I TFM 6-3000
(See T/L 594 for the latest release.)
T/L 583
Nonexpenditure Transactions
I TFM 2-2000
(See T/L 621 for the latest release.)
T/L 582
Payment Procedures upon Expiration of an Appropriation or a Continuing Resolution
I TFM 6-6000
(See T/L 641 for the latest release.)
T/L 581
Recovering Unclaimed Federal Financial Assets
I TFM 6-5100
Web File
PDF File
T/L 580 (R-99-01)
Federal Agencies' Centralized Trial-Balance System (FACTS)
I TFM 2-4000
(Rescinded by T/L 616.)
T/L 579
Check Reclamations
I TFM 4-7100
(See T/L 625 for the latest release.)
T/L 578
Administrative Accounting Systems Requirements in Support of the Debt Collection Improvement Act of 1996
I TFM 6-5000
Web File
PDF File
T/L 577 includes R-99-02
Payment Issue Disbursing Procedures
I TFM 4-2000
Web File
PDF File
T/L 576
Deposits to Treasury Through the Fedwire Deposit System
I TFM 5-4500
Web File
PDF File
T/L 575
Chapter Deletions
Web File PDF File
T/L 574
Administrative Accounting Systems Requirements in Support of the Debt Collection Improvement Act of 1996
I TFM 6-5000
(See T/L 578 for the latest release.)
T/L 573
Delegations and Designations of Authority for Disbursing Functions
I TFM 4-1100
ASCII Text File
PDF File
T/L 572
Federal Agencies' Centralized Trial-balance System (FACTS)
I TFM 2-4000
(Rescinded by T/L 616.)
T/L 571
Disposition of Foreign Currency and Checks Drawn on Foreign Banks
I TFM 5-6000
The only change made was to the CONTACTS page.
ASCII Text File
PDF File
T/L 570
Treasury Reporting Instructions for Credit Reform Legislation
I TFM 2-4600
(See T/L 645 for the latest release.)
T/L 569
Instructions for Disbursing Officers' Reports
I TFM 2-3100
ASCII Text File
PDF File
Reports of Agencies for which the Treasury Disburses FMS Form 224
I TFM 2-3300
(See T/L 632 for the latest release.)
T/L 568
Certifying Payments Made from the Federal Government's Judgment Fund
I TFM 6-3100
(See T/L 595 for the latest release.)
T/L 567
Reporting Instructions for Accounts Invested in Department of the Treasury Securities
I TFM 2-4300
(See T/L 642 for the latest release.)
T/L 566
Certifying Payments Made from the Federal Government's Judgment Fund
I TFM 6-3100
The only change made was to the CONTACTS page.
(See T/L 568 for the latest release.)
T/L 565
Federal Agencies' Centralized Trial-Balance System FACTS
I TFM 2-4000
(Rescinded by T/L 616.)
T/L 564
Certifying Payments Made from the Federal Government's Judgment Fund
I TFM 6-3100
(See T/L 566 for the latest release.)
T/L 563
Cash Forecasting Requirements
I TFM 6-8500
ASCII Text File
PDF File
T/L 562
Treasury Reporting Instructions for Credit Reform Legislation
I TFM 2-4600
(See T/L 645 for the latest release.)
T/L 561
Deletion:
Report on Obligations SF 225
I-2-4400
T/L 560
I Introduction
I TFM 4-1000
(See T/L 629 for the latest release.)
Delegations and Designations of Authority for Disbursing Functions
I TFM 4-1100
(See T/L 573 for the latest release.)
T/L 559
Federal Agencies' Centralized Trial-Balance Systems FACTS
I TFM 2-4000
(Rescinded by T/L 616.)
T/L 558
Payments of Unclaimed Moneys and Refund of Moneys Erroneously Received and Covered
I TFM 6-3000
(See T/L 584 for the latest release.)
T/L 557
Agency Reports on Unexpended Balances of Appropriations and Funds
I TFM 2-4200
(See T/L 639 for the latest release.)
T/L 556
Nonexpenditure Transactions
I TFM 2-2000
(See T/L 621 for the latest release.)
T/L 555
Description of Accounts Relating to Financial Operations
I TFM 2-1500
(See T/L 615 for the latest release.)
T/L 554
Credit and Debt Management Reporting
I TFM 2-4100
(See T/L 635 for the latest release.)
T/L 553
Imprest Fund
I TFM 4-3000
(See T/L 592 for the latest release.)
T/L 552
I TFM 5-5000: Uncollected and Lost Checks
T/L 551
Reports of Agencies for Which the Treasury Disburses SF 224
I TFM 2-3300
(See T/L 569 for the latest release.)
T/L 550
Deletion:
Simplified Intra-governmental Billing and Collection SIBAC System
I-6-5000
T/L 549
Federal Agencies' Financial Reports
I TFM 2-4100
(See T/L 635 for the latest release.)
T/L 548
Instructions for Disbursing Officers' Reports
I TFM 2-3100
(See T/L 569 for the latest release.)
T/L 547
I TFM 3-7000: Allotments and Assignments of Pay
T/L 546
Financial Operations Start-up Procedures for New Federal Entities
I TFM 1-2000
(See T/L 636 for the latest release.)
T/L 545
I TFM 4-5000: Requisitioning, Preparing and Issuing Treasury Checks
T/L 544
I TFM 5-4700: Plastic Card Collection Network
T/L 543
I TFM 2-5000: Accounting and Reporting on Monetary Assets Non Operating Cash Items Held by U.S. Treasury Offices
T/L 542
Description of Accounts Relating to Financial Operations
I TFM 2-1500
(See T/L 615 for the latest release.)
Nonexpenditure Transactions
I TFM 2-2000
(See T/L 621 for the latest release.)
T/L 541
I TFM 6-4000 On-Line Payment and Collection (OPAC) System
(See T/L 619 for the latest release.)
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