U.S. flag

An official website of the United States government

Transactional Reporting

This section provides one stop shop for a full range of transaction types. Each one has unique recording and reporting needs that reflect laws and regulatory obligations.

Warrants & NET Transactions

This section describes the forms and procedures to record warrant transactions and provides information on using Central Accounting Reporting System (CARS) to manage Nonexpenditure Transfer (NET) transactions and retrieve processed warrant transactions.

Foreign Currency

This section describes the requirements for foreign currency transactions. It outlines Treasury’s requirements for managing and reporting foreign currencies from commercial sources or received by Accountable Officers.

Non-Credit Reform Borrowing

This section outlines the policies and procedures established for federal entities when borrowing funds from Treasury outside of the Federal Credit Reform Act (FCRA) of 1990.

Credit Reform Borrowing

This section describes Treasury's requirements for federal credit program agencies.

Government Investments

This section outlines the policies and procedures established for government accounts where the Treasury has been authorized or directed by law to invest.

Investments Outside the US Treasury

This section provides the policies and procedures for managing and reporting on cash not deposited in a Treasury General Account (TGA) and investments in non-federal securities.

Fund Balance with Treasury

This section identifies the requirements of U.S. Disbursing Officers (DO) to report collections and disbursements to Fiscal Service.

Judgment Fund

This section provides the forms and procedures to submit requests for payment from the Judgment Fund for certain settlements against the United States.

Unclaimed Moneys

This section identifies the procedures to manage unclaimed moneys belonging to individuals, businesses, or other entities.