Federal entities must submit annual financial statements to the Bureau of the Fiscal Service (Fiscal Service) for the compilation of the Financial Report of the United States Government (Financial Report). These sections provide guidance to federal entities on what must be included in their annual financial statements in order to prepare an accurate and timely Financial Report.
This section provides the reporting and certification requirements for the Department of the Treasury (Treasury) financial reporting systems including Central Accounting Reporting System (CARS) and Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS).
This section provides the fourth quarter and year-end reporting requirements for the Financial Report.
Foreign Reporting Requirements
This section addresses the unique reporting requirements for foreign transactions in the Financial Report.
Audit and Assurance Reporting
This section identifies the requirements for the Management Representation Letter and the Legal Representation Letter that must accompany each federal entities audited financial statements used to develop the Financial Report.
This page was last updated on August 27, 2021.