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Chapter 1000


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This part prescribes procedures and forms used by Government agencies for fiscal matters requiring special instructions because of the particular subject involved.

Section 1010—Scope and Applicability

Other parts of TFM Volume I may cover the subjects in this chapter as they relate to other fiscal areas, such as central accounting and reporting (TFM Volume I, Part 2). The procedures prescribed in this part do not modify or supersede those in other parts of the volume.

Section 1015—Authority

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.

Section 1020—Contacts Page

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 responsible 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.

Section 1025—Forms

1025a—Electronic Forms

In compliance with the Government Paperwork Elimination Act requirement that Federal agencies provide electronic options for transactions with Government, FMS has done the following:

  • Created electronic formats for data submissions to and transactions with Treasury.

  • Supported a business environment where electronic processes are becoming more common.

FMS has developed a Web site at that includes some FMS-produced forms to support products and services. Unless exempted by law or FMS, all departments and agencies use standard accounting and reporting forms and related procedures, including those the Government Accountability Office has prescribed.

1025b—TFM Forms

The following forms are used for TFM release updates, new TFM releases, TFM release certification, and TFM release rescission:

  • FMS 481: TFM Release Initiation, Clearance, and Approval—The FMS 481 is used to initiate a TFM release update and to document the final clearance and approval.

  • FMS 7034: TFM Release Certification—The FMS 7034 is used to certify the currency of TFM releases that are 2 years old or older.

  • FMS 485: TFM Request To Rescind (Without Revision or Replacement)—The FMS 485 is used to rescind a TFM release.

Section 1030—Distribution

Users may access the TFM via the Internet at


Direct inquiries concerning this chapter to:

TFM Staff
U.S. Standard General Ledger Advisory Division
Governmentwide Accounting
Financial Management Service
Department of the Treasury
3700 East-West Highway, Room 221A
Hyattsville, MD 20782

Transmittal Letter No. 679

Volume I

To: Heads of Government Departments, Agencies, and Others Concerned

1. Purpose

This transmittal letter releases revised TFM Volume I, Part 6, Chapter 1000: Introduction. This part prescribes procedures and forms used by Government agencies for fiscal matters requiring special instructions because of the particular subject involved.

2. Page Changes

Table of Contents for Part 6 (T/L 670)
Table of Contents for Part 6
I TFM 6-1000 (T/L 657)
I TFM 6-1000


3. Effective Date

This transmittal letter is effective immediately.

4. Inquiries

Direct questions concerning this transmittal letter to the TFM staff members via email to

David A. Lebryk's Signature

David A. Lebryk
Date: March 27, 2012