This part prescribes procedures and forms used by government agencies for fiscal matters requiring special instructions because of the particular subject involved.
Other parts of the Treasury Financial Manual (TFM), Volume I, may cover the subjects in this chapter as they relate to other fiscal areas, such as central accounting and reporting (see TFM Volume I, Part 2). The procedures prescribed in this part do not modify or supersede those in other parts of the volume.
The Secretary of the Treasury has reporting responsibility as set forth in 31 United States Code 331 and 3513. Other statutes and Executive Orders specifically place regulatory responsibility with Treasury for other subject matter covered in the TFM.
The Contacts page of each chapter directs users to the organization(s) responsible for the technical content of the chapter. The first contact is the area with ownership responsibility for the chapter. If the chapter contains specific or technical material relating to other areas, the Contacts page also includes the contact information for those areas.
For questions regarding a TFM chapter, users should contact the responsible area listed on the Contacts page.
In compliance with the Government Paperwork Elimination Act requirement that Federal agencies provide electronic options for transactions with Government, Fiscal Service has done the following:
Fiscal Service has developed a website at http://www.fms.treas.gov/forms.html that includes some Fiscal Service-produced forms to support products and services. Unless exempted by law or Fiscal Service, all departments and agencies use standard accounting and reporting forms and related procedures, including those the Government Accountability Office has prescribed.
Users may access the TFM via the Internet at http://tfm.fiscal.treasury.gov/content/tfm/home.html.
Direct inquiries concerning this chapter to: