Volume I of the Treasury Financial Manual instructs and guides federal government departments and agencies in areas of:

• Central accounting and reporting,
• Receivable and Delinquent Debt Management,
• Disbursing,
• Payment-Related Activities Within the Authority Granted to the U.S. Chief Disbursing Officer,
• Deposits Regulations,
• Deposits to Treasury's General Account, and
• Other Fiscal Matters.