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Regulations & Guidance

TFM Manual

Fiscal Year 2011 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 Word File (219 KB)

  2. Sample Agency A Reclassification Entry Summary Word File (349 KB)

  3. Financial Report Notes Word File (747 KB)
       Financial Report Notes Instructions Word File (741 KB)

  4. Other Data Word File (229 KB)
       Other Financial Report Notes Instructions Word File (198 KB)

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

  6. Reciprocal Categories Crosswalk to Financial Statements Word File (82 KB)

  7. Federal Intragovernmental Transactions Categories of Reciprocal U.S. Government Standard General Ledger Proprietary Accounts Word File (224 KB)

  8. CFO Representations for Federal Intragovernmental Activity and Balances Word File (59 KB)

  9. Quarterly Agency IRAS Data File Submission–Description and Formats Word File (175 KB)

  10. Intragovernment Business Rules Word File (94 KB)
       Intragovernmental Dispute Resolution Request FormPDF File (514 KB)



   Last Updated:  March 14, 2014