TFM: A federal entity is any department, agency, independent establishment, board, office, commission, or other establishment in the executive, legislative, or judicial branch of the federal government; any wholly owned or controlled government corporation; and the municipal government of the District of Columbia. “Agency”, “Federal Agency”, “department”, “federal entity”, and “reporting entity” are used interchangeably unless otherwise noted in the Treasury Financial Manual.

Gold Book: A federal entity is any department, agency, independent establishment, board, office, commission, or other establishment in the executive, legislative, or judicial branch of the federal government; any wholly owned or controlled government corporation; and the municipal government of the District of Columbia. "Agency", "Federal Agency", "department", "federal entity", and "reporting entity" are used interchangeably unless otherwise noted.