The Agency Transaction Module (ATM) is the Bureau of the Fiscal Service (Fiscal Service) web-based enterprise system that allows users to input transactions and view vital accounting information. The Central Accounting Reporting System (CARS) ATM currently includes, but is not limited to, the following applications:

• Appropriation Warrant—ATM provides access for assigned staff within Fiscal Service to prepare and process warrant transactions. Federal Program Agencies (FPAs) may request "read-only" access in order to view, print, and download copies of records.
• Non-expenditure Transfer (NET)—ATM provides automated access to initiate the processing of NETs; and to track and view transactions from the time of entry until the transactions are posted to CARS. FPAs that prepare NETs must use this application to submit their NET data.
• Pending Transaction—ATM provides access to view, print, download, and edit pending transactions based on the individual user's assigned roles.
• Posted Transaction—ATM provides access to view, print, download, reverse, and edit posted transactions.

Note: Borrowing from the Department of the Treasury (Treasury) is a NET transaction that is categorized separately from other NET transactions due to its uniqueness and the specific audience(s) intended. NETs with Borrowing from Treasury activity include, but are not limited to, (a) transactions data that reflect borrowings from and repayments to the Federal Financing Bank or (b) FPAs with authorizing legislation to engage in borrowings from and repayments to the Treasury.