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- Part 2: Central Accounting and Reporting
- Part 4: Disbursing
- Part 4A: Payment-Related Activities Within the Authority Granted to the U.S. Chief Disbursing Officer (CDO)
- Part 5: Deposit Regulations
Part 1: INTRODUCTION
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Table of Contents
Chapter 1000 Purpose and Plan of the Treasury Financial Manual
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Chapter 2000 Financial Operations Startup Procedures for New Federal Entities
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Part 2: CENTRAL ACCOUNTING AND REPORTING
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Chapter 1500 Description of Accounts Relating to Financial Operations
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Chapter 2000 Warrant and Nonexpenditure Transfer (NET) Transactions
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Chapter 3200 Foreign Currency Accounting and Reporting
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Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury
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Chapter 4200 Agency Year-end Reporting on Unexpended Balances of Appropriation Accounts
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Chapter 4300 Reporting Instructions for Accounts Invested in Department of the Treasury Securities
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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
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Chapter 4700 Federal Entity Reporting Requirements for the Financial Report of the United States Government
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Chapter 4800 Responsibilities Relating to Non-Credit Reform Borrowing Accounts
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Chapter 5000 Accounting and Reporting of Monetary Assets (Nonoperating Cash Items) Held by U.S. Treasury Offices
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Chapter 5100 Fund Balance with Treasury Accounts
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Part 3: RECEIVABLE AND DELINQUENT DEBT MANAGEMENT
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Chapter 3000 Collecting Nontax, Administrative Receivables Through the Treasury Centralized Receivables Service
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Chapter 5200 Exemption of a Class of Debt from Transfer to the Treasury Cross-Servicing Program
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Chapter 5400 Standards for a Debt Collection Center Designation
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Chapter 6100 Centralized Offset of Assigned Payments
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Chapter 6200 Exemption of a Class of Federal Payments from the Treasury Offset Program (TOP)
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Chapter 7000 Treasury Report on Receivables (TROR)
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Chapter 8000 Recovering Unclaimed Federal Financial Assets
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Part 4: DISBURSING
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Table of Contents
Chapter 4000 Debt Management Services Collection of Delinquent Nontax Debt
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Chapter 4500 Government Purchase Cards
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Chapter 5000 Requisitioning, Preparing, and Issuing Treasury Checks
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Chapter 6000 Checking Accounts with the U.S. Treasury
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Chapter 7000 Cancellations, Deposits, Reclamations, and Claims for Checks Drawn on the U.S. Treasury
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Chapter 7100 Check Reclamations
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Chapter 9000 Stored Value Cards (SVCs)
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Part 4A: PAYMENT-RELATED ACTIVITIES WITHIN THE AUTHORITY GRANTED TO THE U.S. CHIEF DISBURSING OFFICER (CDO)
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Table of Contents
Chapter 2000 Overall Disbursing Rules for All Federal Agencies
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Chapter 3000 Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service
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Chapter 4000 Requirements for Non-Treasury Disbursing Officers (NTDOs)
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Part 5: DEPOSIT REGULATIONS
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Table of Contents
Chapter 1500 General Terms and Conditions Governing Collection Services
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Chapter 2000 Depositing Domestic Checks and Cash Received in Over The Counter (OTC) Collections
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Chapter 4100 Requirements for Using Depositaries to Hold Public Money
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Chapter 4600 Treasury Lockbox Network
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Chapter 5000 Unpaid Checks
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Chapter 6000 Foreign Checks and Currency Drawn on Foreign Banks
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Chapter 6500 Voucher Date, Deposit Date, Funds Availability Date (T/L 685)
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Chapter 7000 Credit and Debit Card Collection Transactions
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Chapter 7500 Credit Gateway Fedwire and Automated Clearing House (ACH) Credit Deposits to the Account of the Bureau of the Fiscal Service
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Chapter 9000 Securing Government Deposits in Federal Entity Accounts
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Part 6: OTHER FISCAL MATTERS
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Chapter 2100 Fiscal Service Data Registry
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Chapter 3000 Payments of Unclaimed Moneys and Refund of Moneys Erroneously Received and Covered
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Chapter 3100 Certifying Payments and Recording Corresponding Intragovernmental Receivables in the Federal Government's Judgment Fund
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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 5000 Withholding of District of Columbia, State, City, and County Income or Employment Taxes
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Chapter 8500 Cash Forecasting Requirements
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Chapter 9500 Revised Federal Financial Management System Requirements for Fiscal Reporting
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