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instructions for the addition or substitution of material, and list regulations or published instructions that are superseded or rescinded.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 652

Delegations and Designations of Authority for Disbursing-Related Functions
I TFM 4-1100
Web File PDF File

T/L 651

Statement of Transactions (FMS 224) Reporting by Agencies for Which the Treasury Disburses
I TFM 2-3300
Web File PDF File

T/L 650

Agency Reporting Requirements for the Financial Report of the United States Government
I TFM 2-4700
Web File PDF File

T/L 649

Certifying Payments and Recording Corresponding Intragovernmental Receivables in the Federal Government's Judgment Fund
I TFM 6-3100
Web File PDF File

T/L 648

Introduction
I TFM 3-1000
(T/L 648 rescinds T/L 547, I TFM 3-7000: Allotments and Assignments of Pay)
Web File PDF File

T/L 647

I TFM 4-10000
Delegation of Disbursing Authority
Web File PDF File

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
(See T/L 650 for the latest release.)

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 650 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 650 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
(See T/L 647 for the latest release.)

T/L 623

Agency Reporting Requirements for the Financial Report of the United States Government I TFM 2-4700
(See T/L 650 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 650 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 650 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 647 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
(Click here to download Adobe Acrobat Reader)

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
(See T/L 652 for the latest release.)

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

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 652 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
(Rescinded by T/L 648.)

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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