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About TFM

The Treasury Financial Manual (TFM) includes four volumes. Each volume covers a specific subject and provides information for a particular audience. When applicable changes occur in procedures, policies, or legislation, the Department of Treasury's Bureau of the Fiscal Service (Fiscal Service) works with subject matter experts to take the appropriate actions to incorporate them into the TFM. The Fiscal Service uses information from subject matter experts to create, revise, or rescind TFM releases. The TFM publishes and consists of several types of releases: chapters, bulletins, announcements, or supplements. In general, chapters are used to update procedures or to provide new instructions when changes happen to systems, services, or applicable laws. When the audience needs immediate notice of changes, bulletins are used to provide instructions or requirements. Bulletins have a retention date and may be or may not be codified into a TFM chapter at a later date. Announcements cover one-time events and are not codified into a TFM chapter. Supplements provide the audience with detailed instructions and guidance for financial reporting and accounting procedures.

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