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Reimbursable Judgment Fund Payments Only two types of Judgment Fund payments must be reimbursed to the Judgment Fund by the responsible agency:

Treasury Financial Manual The TFM is the Department of the Treasury's (Treasury's) official publication for financial accounting and reporting of all receipts and disbursements of the Federal Government.

Treasury Managed Accounts There are 71 Treasury Managed Accounts. These accounts are specific in purpose and consist of deposit funds, receipt accounts, and appropriated accounts.

Treasury Offset Program The Treasury Offset Program is a centralized offset program, administered by the Financial Management Service's (FMS) Debt Management Services (DMS), to collect delinquent debts owed to federal agencies and states.

Unclaimed Moneys The sole purpose of this account, as originally established, was to hold such moneys in trust for rightful owners (as received by Government agencies from sources outside the Government).

   Last Updated:  March 14, 2014