Fund Balance with Treasury

Core Competencies

The Cash Accounting Division (CAD) would like to suggest a curriculum for providing a core competency for reporting and reconciling Fund Balance with Treasury (FBWT) accounts. The following classes, guidelines, and conferences will provide the broad training and skills necessary to effectively understand, as well as, perform accurate accounting, reporting, and reconciliation of information that affect the FBWT. These training classes are available through Treasury Agency Services. Just click on one of the classes below to obtain additional information. This site will be updated as additional information becomes available.

Training Classes:

• Dollars & Sense
• FMS 224: Statement of Transactions
• FMS 1219/1220 Course
• Standard General Ledger: Basic
• Reconciling the Fund Balance with Treasury (including Statement of Differences)

Guidelines:

• Treasury Financial Manual
• I TFM 2-5100 Reconciling Fund Balance with Treasury Accounts
• I TFM 2-3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury
• A-2002-04 Accelerated Reporting Requirements for Statements of Transactions and Statements of Accountability

• FBWT Standard Operating Procedures
• Treasury Financial Manual Supplement

CONFERENCES/ON-SITE VISIT

• On-Site visits* - Available upon request. For more information, please call Leroy Larkins at (202) 874-9810 or email us at GWA-CRM@fms.treas.gov
  
  * CAD and TAS Staff are available for on-site visits to assess agencies reconciliation needs.