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Regulations & Guidance

Revised TFM Manual

Fiscal Year 2013 I TFM 2-4700: Agency Reporting Requirements for the
Financial Report of the United States Government

Appendices Number and Title

  1. Reclassified Financial Statement Line Item Descriptions PDF File (170 KB)
    Reclassified Financial Statement Line Item Descriptions Word File (170 KB)

  2. Sample Agency A Reclassification Entry Summary PDF File (194 KB)
    Sample Agency A Reclassification Entry Summary Word File (194 KB)

  3. Financial Report Notes PDF File (416 KB)
       Financial Report Notes Instructions PDF File (493 KB)
    Financial Report Notes Word File (416 KB)
       Financial Report Notes Instructions Word File (493 KB)

  4. Other Data PDF File (209 KB)
       Other Financial Report Notes Instructions PDF File (223 KB)
    Other Data Word File (209 KB)
       Other Financial Report Notes Instructions Word File (223 KB)

  5. Federal Trading Partner Department Codes for GFRS and FACTS I PDF File
     (101 KB)
    Federal Trading Partner Department Codes for GFRS and FACTS I Word File
     (101 KB)

  6. Reciprocal Categories Crosswalk to Financial Statements PDF File (68 KB)
    Reciprocal Categories Crosswalk to Financial Statements Word File (68 KB)

  7. Federal Intragovernmental Transactions Categories of Reciprocal U.S. Government Standard General Ledger Proprietary Accounts PDF File (188 KB)
    Federal Intragovernmental Transactions Categories of Reciprocal U.S. Government Standard General Ledger Proprietary Accounts Word File (188 KB)

  8. CFO Representations for Federal Intragovernmental Activity and Balances PDF File (54 KB)
    CFO Representations for Federal Intragovernmental Activity and Balances Word File (54 KB)

  9. Quarterly Agency IRAS Data File Submission–Description and Formats PDF File (160 KB)
    Quarterly Agency IRAS Data File Submission–Description and Formats Word File (160 KB)

  10. Intragovernmental Transaction (IGT) GuidePDF File (3.01 KB)
    Intragovernmental Transaction (IGT) GuideWord File (3.01 KB)



   Last Updated:  March 14, 2014