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instructions for the addition or substitution of material, and list regulations or published instructions that are superseded or rescinded.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 685: I TFM 5-6500
Voucher Dates, Deposit Dates, Availability of Funds Date
Web File PDF File
T/L 684: I TFM 2-4700
Agency Reporting Requirements for the Financial Report of the United States Government
PDF File
T/L 683: I TFM 2-5100
Reconciling Fund Balance With Treasury Accounts
Web File PDF File
T/L 682: I TFM 2-5000
Accounting and Reporting of Monetary Assets (Nonoperating Cash Items) Held by U.S. Treasury Offices
Web File PDF File
T/L 681: I TFM 1-1000
Purpose and Plan of the Treasury Financial Manual (TFM)
Web File PDF File
T/L 680: I TFM 6-8500
Cash Forecasting Requirements
Web File PDF File
T/L 679: I TFM 6-1000
Introduction
Web File PDF File
T/L 678: I TFM 5-1000
Introduction
Web File PDF File
T/L 677: I TFM 5-1500
General Terms and Conditions Governing Collection Services
Web File PDF File
T/L 676: I TFM 5-7500
Fedwire and Automated Clearing House (ACH) Credit Deposits to the Account of the Financial Management Service (FMS)
Web File PDF File
T/L 675: I TFM 5-7000
Credit and Debit Card Collection Transactions
Web File PDF File
T/L 674: I TFM 4-1500
Treasury’s Electronic Funds Transfer (EFT) Requirement
Web File PDF File
T/L 673: I TFM 4-7100
Check Reclamations
Web File PDF File
T/L 672: I TFM 2-2000
Warrant and Nonexpenditure Transfer (NET) Transactions
Web File PDF File
T/L 671: I TFM 2-3100
Instructions for Disbursing Officers' Reports
Web File PDF File
T/L 670: I TFM 6-3200
Policy for Providing Depositary and Other Financial Services to Federal Agencies
Web File PDF File
T/L 669: I TFM 6-4000
Intra-Governmental Payment and Collection (IPAC) System
Web File PDF File
T/L 668: I TFM 4-4000
Debt Management Services Collection of Delinquent Nontax Debt
Web File PDF File
T/L 667: I TFM 2-1500
Description of Accounts Relating to Financial Operations
Web File PDF File
T/L 666: I TFM 2-1000
Introduction
Web File PDF File
T/L 665: I TFM 2-4200
Agency Reporting on Unexpended Balances of Appropriations and Funds (Federal Agencies’ Centralized Trial-Balance System II, FMS 2108: Year-End Closing Statement)
Web File PDF File
T/L 664: I TFM 4-1500
Treasury’s Electronic Funds Transfer (EFT) Requirement
(See T/L 674 for the latest release.)
T/L 663: I TFM 2-4700
Agency Reporting Requirements for the Financial Report of the United States Government — Revised by Bulletin No. 2011-08
(See T/L 684 for the latest release.)
T/L 662: I TFM 1-2000
Financial Operations Startup Procedures for New Federal Entities
Web File PDF File
T/L 661: I TFM 4-2100
Submitting Required Improper Payments Information for Publication on the PaymentAccuracy.gov Web Site
Web File PDF File
T/L 660: I TFM 2-1500
Description of Accounts Relating to Financial Operations
(See T/L 667 for the latest release.)
T/L 659: I TFM 2-2000
Warrant and Nonexpenditure Transfer (NET) Transactions
(See T/L 672 for the latest release.)
T/L 658: I TFM 2-4700
Agency Reporting Requirements for the Financial Report of the United States Government
(See T/L 684 for the latest release.)
T/L 657: I TFM 6-1000
Introduction
(See T/L 679 for the latest release.)

T/L 656: I TFM 5-1000
Introduction
(See T/L 678 for the latest release.)

T/L 655: I TFM 1-1000
Purpose and Plan of the Treasury Financial Manual (TFM)
(See T/L 681 for the latest release.)

T/L 654: I TFM 2-4200
Agency Reporting on Unexpended Balances of Appropriations and Funds (Federal Agencies' Centralized Trial-Balance System II, FMS 2108: Year-End Closing Statement)
(See T/L 665 for the latest release.)
T/L 653: I TFM 2-4600
Treasury Reporting Instructions for Credit Reform Legislation
Web File PDF File
T/L 652: I TFM 4-1100
Delegations and Designations of Authority for Disbursing-Related Functions
Web File PDF File
T/L 651: I TFM 2-3300
Statement of Transactions (FMS 224) Reporting by Agencies for Which the Treasury Disburses
Web File PDF File
T/L 650: I TFM 2-4700
Agency Reporting Requirements for the Financial Report of the United States Government
Revised by Announcement No. A-2010-01 (November 2009)
(See T/L 684 for the latest release.)
T/L 649: I TFM 6-3100
Certifying Payments and Recording Corresponding Intragovernmental Receivables in the Federal Government's Judgment Fund
Web File PDF File
T/L 648: I TFM 3-1000
Introduction
(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
(See T/L 653 for the latest release.)
T/L 644: I TFM 2-4700
Agency Reporting Requirements for the Financial Report of the United States Government
(See T/L 684 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: I TFM 2-4300
Reporting Instructions for Accounts Invested in Department of the Treasury Securities
Web File PDF File
T/L 641: I TFM 6-6000
Payment Procedures Upon Expiration of an Appropriation or a Continuing Resolution
Web File PDF File
T/L 640: I TFM 4-7000
Cancellations, Deposits, and Claims for Checks Drawn on the U.S. Treasury
(T/L 640 rescinds I TFM Bulletin Nos. 90-03, 91-08, and 94-09.)
Web File PDF File
T/L 639: I TFM 2-4200
Agency Reporting on Unexpended Balances of Appropriations and Funds (Federal Agencies' Centralized Trial-Balance System II, FMS 2108: Year-End Closing Statement)
(See T/L 665 for the latest release.)
T/L 638: I TFM 3-6000
Purchasing Paper U.S. Savings Bonds, Series EE and I, Through the Voluntary Payroll Savings Plan
(Rescinded by Announcement No. A-2010-04)
T/L 637: I TFM 2-4700
Agency Reporting Requirements for the Financial Report of the United States Government
(See T/L 684 for the latest release.)
T/L 636: I TFM 1-2000
Financial Operations Startup Procedures for New Federal Entities
(See T/L 662 for the latest release.)
T/L 635: I TFM 2-4100
Debt Management Reports
Web File PDF File
T/L 634: I TFM 3-2000
Payroll Vouchers
Web File PDF File
T/L 633: I TFM 3-1000
Introduction
(See T/L 648 for the latest release.)
T/L 632: I TFM 2-3300
Statement of Transactions (FMS 224) Reporting by Agencies for Which the Treasury Disburses
(See T/L 651 for the latest release.)
T/L 631: I TFM 2-4200
Agency Reporting on Unexpended Balances of Appropriations and Funds (Federal Agencies' Centralized Trial-Balance System II, FMS 2108: Year-End Closing Statement)
(See T/L 665 for the latest release.)
T/L 630: I TFM 2-4700
Agency Reporting Requirements for the Financial Report of the United States Government
(See T/L 684 for the latest release.)
T/L 629: I TFM 4-1000
Introduction
Web File PDF File
T/L 628: I TFM 6-1000
Introduction
(See T/L 679 for the latest release.)
T/L 627: I TFM 5-1000
Introduction
(See T/L 678 for the latest release.)
T/L 626: I TFM 1-1000
Purpose and Plan of the Treasury Financial Manual (TFM)
(See T/L 681 for the latest release.)
T/L 625: I TFM 4-7100
Check Reclamations
(See T/L 673 for the latest release.)
T/L 624: I TFM 4-10000
Delegation of Disbursing Authority
(See T/L 647 for the latest release.)
T/L 623: I TFM 2-4700
Agency Reporting Requirements for the Financial Report of the United States Government
(See T/L 684 for the latest release.)
T/L 622: I TFM 3-4000
Federal Income, Social Security, and Medicare Taxes
(Files include revisions prescribed by Bulletin No. 2005-05.)
Web File PDF File
T/L 621: I TFM 2-2000
Warrant and Nonexpenditure Transfer (NET) Transactions
(See T/L 672 for the latest release.)
T/L 620: I TFM 2-4500
Grants, Loans, Credits, and Contingent Liabilities Involving Foreigners
Web File PDF File
T/L 619: I TFM 6-4000
Intra-Governmental Payment and Collection (IPAC) System
(See T/L 669 for the latest release.)
T/L 618: I TFM 2-4300
Reporting Instructions for Accounts Invested in Department of the Treasury Securities
(See T/L 642 for the latest release.)
T/L 617: I TFM 1-1000
Purpose and Plan of the Treasury Financial Manual
(See T/L 681 for the latest release.)
T/L 616: I TFM 2-4700
Agency Reporting Requirements for the Financial Report of the United States Government
(See T/L 684 for the latest release.)
T/L 615: I TFM 2-1500
Description of Accounts Relating to Financial Operations
(See T/L 667 for the latest release.)
T/L 614: I TFM 2-3500
Daily Transmittal for Internal Revenue Service
(Rescinded by Announcement No. A-2012-04)
T/L 613: I TFM 3-6000
Purchasing U.S. Savings Bonds, Series EE and I, Through the Voluntary Payroll Savings Plan
(See T/L 638 for the latest release.)
T/L 612: I TFM 2-4600
Treasury Reporting Instructions for Credit Reform Legislation
(See T/L 653 for the latest release.)
T/L 611: I TFM 2-4700
Closing Package for the Governmentwide Financial Report System (GFRS)
(See T/L 684 for the latest release.)
T/L 610: I TFM 2-4000
Federal Agencies' Centralized Trial-Balance System (FACTS I)
(Rescinded by T/L 616.)
T/L 609: I TFM 3-4000
Federal Income, Social Security, and Medicare Taxes
(See T/L 622 for the latest release.)
T/L 608: I TFM 2-3400
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.)
Web File PDF File
T/L 607: I TFM 2-4000
Federal Agencies' Centralized Trial-Balance System (FACTS I)
(Rescinded by T/L 616.)
T/L 606: I TFM 4-9000
Foreign Exchange
Web File PDF File
T/L 605: I TFM 4-6000
Checking Accounts with the U.S. Treasury
Web File PDF File
T/L 604: I TFM 5-4000
Making Deposits
Web File PDF File
T/L 603: I TFM 5-2000
Checks and Cash Received in Collections
Web File PDF File
T/L 602: I TFM 2-4000
Federal Agencies' Centralized Trial-Balance System (FACTS I)
(Rescinded by T/L 616.)
T/L 601: I TFM 1-2000
Financial Operations Startup Procedures for New Federal Entities
(See T/L 662 for the latest release.)
T/L 600: I TFM 2-4100
Debt Management Reports
(See T/L 635 for the latest release.)
T/L 599: I TFM 2-1000
Introduction
(See T/L 666 for the latest release.)
T/L 598: I TFM 2-1500
Description of Accounts Relating to Financial Operations
(See T/L 667 for the latest release.)
T/L 597: I TFM 6-1000
Introduction
(See T/L 679 for the latest release.)
T/L 596: I TFM 6-9000
Securing Government Deposits in Federal Agency Accounts
Web File PDF File
T/L 595: I TFM 6-3100
Certifying Payments and Recording Corresponding Intragovernmental Receivables in the Federal Government's Judgment Fund
(See T/L 649 for the latest release.)
T/L 594: I TFM 6-3000
Payments of Unclaimed Moneys and Refund of Moneys Erroneously Received and Covered
Web File PDF File
T/L 593: I TFM 2-4000
Federal Agencies' Centralized Trial-Balance System (FACTS I)
(Rescinded by T/L 616.)
T/L 592: I TFM 4-3000
Third-Party Draft Procedures for Imprest Fund Disbursing Activities
Web File PDF File
T/L 591: I TFM 4-10000
Delegation of Disbursing Authority
(See T/L 647 for the latest release.)
T/L 590: I TFM 3-4000
Federal Income, Social Security and Medicare Taxes
(See T/L 609 for the latest release.)
T/L 589: I TFM 2-3500
Daily Balance Wire for Internal Revenue Service
(Rescinded by Announcement No. A-2012-04)
T/L 588: I TFM 2-5100
Reconciling Fund Balance with Treasury Accounts
(See T/L 683 for the latest release.)
T/L 587: I TFM 2-4300
Reporting Instructions for Accounts Invested in Department of the Treasury Securities
(See T/L 642 for the latest release.)
T/L 586: I TFM 2-4000
Federal Agencies' Centralized Trial-Balance System (FACTS)
(Rescinded by T/L 616.)
T/L 585: I TFM 3-6000
U.S. Savings Bonds, Series EE and I
(See T/L 613 for the latest release.)
T/L 584: I TFM 6-3000
Payments of Unclaimed Moneys and Refund of Moneys Erroneously Received and Covered
(See T/L 594 for the latest release.)
T/L 583: I TFM 2-2000
Nonexpenditure Transactions
(See T/L 672 for the latest release.)
T/L 582: I TFM 6-6000
Payment Procedures upon Expiration of an Appropriation or a Continuing Resolution
(See T/L 641 for the latest release.)
T/L 581: I TFM 6-5100
Recovering Unclaimed Federal Financial Assets
Web File PDF File
T/L 580 (R-99-01): I TFM 2-4000
Federal Agencies' Centralized Trial-Balance System (FACTS)
(Rescinded by T/L 616.)
T/L 579: I TFM 4-7100
Check Reclamations
(See T/L 625 for the latest release.)
T/L 578: I TFM 6-5000
Administrative Accounting Systems Requirements in Support of the Debt Collection Improvement Act of 1996
(Rescinded by Announcement No. A-2011-02.)
T/L 577 includes R-99-02: I TFM 4-2000
Payment Issue Disbursing Procedures
Web File PDF File
T/L 576: I TFM 5-4500
Deposits to Treasury Through the Fedwire Deposit System
Web File PDF File
T/L 575: Chapter Deletions
Web File PDF File
(Click here to download Adobe Acrobat Reader)
T/L 574: I TFM 6-5000
Administrative Accounting Systems Requirements in Support of the Debt Collection Improvement Act of 1996
(See T/L 578 for the latest release.)
T/L 573: I TFM 4-1100
Delegations and Designations of Authority for Disbursing Functions
(See T/L 652 for the latest release.)
T/L 572: I TFM 2-4000
Federal Agencies' Centralized Trial-balance System (FACTS)
(Rescinded by T/L 616.)
T/L 571: I TFM 5-6000
Disposition of Foreign Currency and Checks Drawn on Foreign Banks
The only change made was to the CONTACTS page.
ASCII Text File PDF File
T/L 570: I TFM 2-4600
Treasury Reporting Instructions for Credit Reform Legislation
(See T/L 653 for the latest release.)
T/L 569: I TFM 2-3100
Instructions for Disbursing Officers' Reports
(See T/L 671 for the latest release.)
: I TFM 2-3300
Reports of Agencies for which the Treasury Disburses FMS Form 224
(See T/L 632 for the latest release.)
T/L 568: I TFM 6-3100
Certifying Payments Made from the Federal Government's Judgment Fund
(See T/L 595 for the latest release.)
T/L 567: I TFM 2-4300
Reporting Instructions for Accounts Invested in Department of the Treasury Securities
(See T/L 642 for the latest release.)
T/L 566: I TFM 6-3100
Certifying Payments Made from the Federal Government's Judgment Fund
The only change made was to the CONTACTS page.
(See T/L 568 for the latest release.)
T/L 565: I TFM 2-4000
Federal Agencies' Centralized Trial-Balance System FACTS
(Rescinded by T/L 616.)
T/L 564: I TFM 6-3100
Certifying Payments Made from the Federal Government's Judgment Fund
(See T/L 566 for the latest release.)
T/L 563: I TFM 6-8500
Cash Forecasting Requirements
(See T/L 680 for the latest release.)
T/L 562: I TFM 2-4600
Treasury Reporting Instructions for Credit Reform Legislation
(See T/L 653 for the latest release.)
T/L 561: Deletion:
I TFM 2-4400
Report on Obligations SF 225
T/L 560: I TFM 4-1000
Introduction
(See T/L 629 for the latest release.)
: I TFM 4-1100
Delegations and Designations of Authority for Disbursing Functions
(See T/L 652 for the latest release.)
T/L 559: I TFM 2-4000
Federal Agencies' Centralized Trial-Balance Systems FACTS
(Rescinded by T/L 616.)
T/L 558: I TFM 6-3000
Payments of Unclaimed Moneys and Refund of Moneys Erroneously Received and Covered
(See T/L 584 for the latest release.)
T/L 557: I TFM 2-4200
Agency Reports on Unexpended Balances of Appropriations and Funds
(See T/L 665 for the latest release.)
T/L 556: I TFM 2-2000
Nonexpenditure Transactions
(See T/L 672 for the latest release.)
T/L 555: I TFM 2-1500
Description of Accounts Relating to Financial Operations
(See T/L 667 for the latest release.)
T/L 554: I TFM 2-4100
Credit and Debt Management Reporting
(See T/L 635 for the latest release.)
T/L 553: (See T/L 592 for the latest release.)
T/L 552: I TFM 5-5000: Uncollected and Lost Checks
T/L 551: I TFM 2-3300
Reports of Agencies for Which the Treasury Disburses SF 224
(See T/L 569 for the latest release.)
T/L 550: Deletion: I-6-5000
Simplified Intra-governmental Billing and Collection SIBAC System
T/L 549: I TFM 2-4100
Federal Agencies' Financial Reports
(See T/L 635 for the latest release.)
T/L 548: I TFM 2-3100
Instructions for Disbursing Officers' Reports
(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: I TFM 1-2000
Financial Operations Start-up Procedures for New Federal Entities
(See T/L 662 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: I TFM 2-1500
Description of Accounts Relating to Financial Operations
(See T/L 667 for the latest release.)
: I TFM 2-2000
Nonexpenditure Transactions
(See T/L 672 for the latest release.)
T/L 541: I TFM 6-4000
On-Line Payment and Collection (OPAC) System
(See T/L 669 for the latest release.)

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Treasury Financial ManualVolume I: Federal Agencies

Transmittal Letters

Treasury Financial Manual
Volume I: Federal Agencies