Treasury Financial Manual
Volume I: Federal Agencies
Part 1: INTRODUCTION
Table of Contents
Chapter 1000 Purpose and Plan of the Treasury Financial
Manual (T/L 681)
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Chapter 2000 Financial Operations Startup Procedures for
New Federal Entities (T/L 662)
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Part 2: CENTRAL ACCOUNTING AND REPORTING
Table of Contents
Chapter 1000 Introduction (T/L 666)
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Chapter 1500 Description of Accounts Relating to Financial Operations (T/L 667)
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Chapter 2000 Warrant and Nonexpenditure Transfer (NET) Transactions
(T/L 672)
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Chapter 3100 Instructions for Disbursing Officers'
Reports (T/L 671)
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Chapter 3200 Foreign Currency Accounting and
Reporting (T/L 551-R)
Chapter 3300 Statement of Transactions (FMS 224) Reporting by Agencies for Which the Treasury Disburses (T/L 651)
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Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury (T/L 608)
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Chapter 4100 Debt Management Reports (T/L 635)
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Chapter 4200 Agency Reporting on Unexpended Balances of Appropriations and Funds (Federal Agencies' Centralized Trial-Balance System II, FMS 2108: Year-End Closing Statement) (T/L 665)
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Chapter 4300 Reporting Instructions for Accounts Invested in Department of the Treasury Securities (T/L 642)
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Chapter 4500 Grants, Loans, Credits, and Contingent Liabilities Involving Foreigners (T/L 620)
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Chapter 4600 Treasury Reporting Instructions for Credit Reform Legislation
(T/L 653)
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Chapter 4700 Agency Reporting Requirements for the Financial Report of the United States Government (T/L 684)
Revised by Bulletin No. 2012-09
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Chapter 5000 Accounting and Reporting of Monetary Assets (Nonoperating Cash Items) Held by U.S. Treasury Offices (T/L 682)
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Chapter 5100 Reconciling Fund Balance with Treasury Accounts (T/L 683)
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Part 3: PAYROLLS, DEDUCTIONS, AND
WITHHOLDINGS
Table of Contents
Chapter 3000 Payments to the Office of Personnel Management for Health Benefits, Group Life Insurance, and Civil Service Retirement (T/L 496)
Chapter 4000 Federal Income, Social Security, and Medicare Taxes (T/L 622)
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Chapter 5000 Withholding of District of Columbia, State, City, and County Income or Employment Taxes (T/L 689)
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Part 4: DISBURSING
Table of Contents
Chapter 2100 Submitting Required Improper Payments Information for Publication on the PaymentAccuracy.gov Web Site (T/L 661)
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Chapter 4000 Debt Management Services Collection of Delinquent Nontax Debt (T/L 668)
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Chapter 4500 Government Purchase Cards (T/L 688)
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Chapter 5000 Requisitioning, Preparing, and Issuing Treasury Checks (T/L 545)
Chapter 6000 Checking Accounts with the U.S. Treasury (T/L 605)
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Chapter 7000 Cancellations, Deposits, and Claims for Checks Drawn on the U.S. Treasury (T/L 640)
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Chapter 7100 Check Reclamations (T/L 673)
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Chapter 8000 Designated Depositary Checking Accounts (T/L 496)
Part 4A: PAYMENT-RELATED ACTIVITIES WITHIN THE AUTHORITY GRANTED TO THE U.S. CHIEF DISBURSING OFFICER (CDO)
Table of Contents
Chapter 1000 Introduction (T/L 687)
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Chapter 2000 Overall Disbursing Rules for All Federal Agencies (T/L 687)
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Chapter 3000 Requirements for Scheduling Payments Disbursed by the Financial Management Service (FMS) (T/L 687)
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Chapter 4000 Requirements for Non-Treasury Disbursing Officers (NTDOs) (T/L 687)
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Part 5: DEPOSIT REGULATIONS
Table of Contents
Chapter 1000 Introduction (T/L 678)
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Chapter 1500 General Terms and Conditions Governing Collection Services (T/L 677)
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Chapter 2000 Checks and Cash Received in Collections (T/L 603)
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Chapter 3000 Deposit Ticket (T/L 526)
Chapter 4000 Making Deposits (T/L 604)
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Chapter 4100 Requirements for Using Depositaries To Hold Public Money
(T/L 643)
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Chapter 4600 Treasury Automated Lockbox Network (T/L 496)
Chapter 5000 Uncollected and Lost Checks (T/L 552)
Chapter 6000 Disposition of Foreign Currency and Checks Drawn on Foreign Banks (T/L 571)
Chapter 6500 Voucher Date, Deposit Date, Funds Availability Date (T/L 685)
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Chapter 7000 Credit and Debit Card Collection Transactions (T/L 675)
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Chapter 7500 Fedwire and Automated Clearing House (ACH) Credit Deposits to the Account of the Financial Management Service (FMS) (T/L 676)
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Part 6: OTHER FISCAL MATTERS
Table of Contents
Chapter 1000 Introduction (T/L 679)
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Chapter 3000 Payments of Unclaimed Moneys and Refund of Moneys Erroneously Received and Covered (T/L 594)
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Chapter 3100 Certifying Payments and Recording Corresponding Intragovernmental Receivables in the Federal Government's Judgment Fund (T/L 649)
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Chapter 3200 Policy for Providing Depositary and Other Financial Services to Federal Agencies (T/L 670)
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Chapter 4000 Intra-Governmental Payment and Collection (IPAC) System
(T/L 669)
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Chapter 5100 Recovering Unclaimed Federal Financial Assets
(T/L 581)
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Chapter 7000 Reporting Integrated Funding Transactions of Federal Assistance Programs (T/L 507)
Chapter 8000 Cash Management (T/L 536)
Chapter 8500 Cash Forecasting Requirements (T/L 680)
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Chapter 9000 Securing Government Deposits in Federal Agency Accounts
(T/L 686)
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