Regulations & Guidance

Revised TFM Manual

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

• Fiscal Year 2013 I TFM 2-4700: Agency Reporting Requirements for the Financial Report of the United States Government (5.60 MB)
  
  
• Summary of Changes  (78 KB)
  Summary of Changes  (78 KB)
  
  
• Chapter 1 TFM 2-4700  (263 KB)
  Chapter 1 TFM 2-4700  (263 KB)

Appendices Number and Title

1. Reclassified Financial Statement Line Item Descriptions  (170 KB)
   Reclassified Financial Statement Line Item Descriptions  (170 KB)
   
   
2. Sample Agency A Reclassification Entry Summary  (194 KB)
   Sample Agency A Reclassification Entry Summary  (194 KB)
   
   
3. Financial Report Notes  (416 KB)
      Financial Report Notes Instructions  (493 KB)
   Financial Report Notes  (416 KB)
      Financial Report Notes Instructions  (493 KB)
   
   
4. Other Data  (209 KB)
      Other Financial Report Notes Instructions  (223 KB)
   Other Data  (209 KB)
      Other Financial Report Notes Instructions  (223 KB)
   
   
5. Federal Trading Partner Department Codes for GFRS and FACTS I
    (101 KB)
   Federal Trading Partner Department Codes for GFRS and FACTS I
    (101 KB)
   
   
6. Reciprocal Categories Crosswalk to Financial Statements  (68 KB)
   Reciprocal Categories Crosswalk to Financial Statements  (68 KB)
   
   
7. Federal Intragovernmental Transactions Categories of Reciprocal U.S. Government Standard General Ledger Proprietary Accounts  (188 KB)
   Federal Intragovernmental Transactions Categories of Reciprocal U.S. Government Standard General Ledger Proprietary Accounts  (188 KB)
   
   
8. CFO Representations for Federal Intragovernmental Activity and Balances  (54 KB)
   CFO Representations for Federal Intragovernmental Activity and Balances  (54 KB)
   
   
9. Quarterly Agency IRAS Data File Submission–Description and Formats  (160 KB)
   Quarterly Agency IRAS Data File Submission–Description and Formats  (160 KB)
   
   
10. Intragovernmental Transaction (IGT) Guide (3.01 KB)
    Intragovernmental Transaction (IGT) Guide (3.01 KB)