Volume I: Federal Agencies Table of ContentsPart 1: IntroductionPart 2: Central Accounting and ReportingPart 3: Receivable and Delinquent Debt ManagementPart 4: DisbursingPart 4A: Payment-Related Activities Within the Authority Granted to the U.S. Chief Disbursing Officer (CDO)Part 5: Deposit RegulationsPart 6: Other Fiscal MattersPart 1: IntroductionTable of ContentsChapter 1000 Purpose and Plan of The Treasury Financial Manual (TFM)Chapter 2000 Financial Operations Startup Procedures for New Federal Entities/CommissionsTop of PagePart 2: Central Accounting and ReportingTable of ContentsChapter 1500 New Account Establishment, Updating Accounts, and Description of Accounts Relating to Financial OperationsChapter 2000 Warrant and Nonexpenditure Transfer (NET) TransactionsChapter 3200 Foreign Currency Accounting and ReportingChapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of The U.S. TreasuryChapter 4300 Responsibilities Relating to Government Investment Accounts and Investment in Government Account Series SecuritiesChapter 4500 Loans, Credits, And Contingent Liabilities Involving ForeignersChapter 4600 Treasury Reporting Instructions for Credit Reform LegislationChapter 4700 Federal Entity Reporting Requirements for The Financial Report of The United States GovernmentChapter 4800 Responsibilities Relating to Non-Credit Reform Borrowing AccountsChapter 5100 Fund Balance with Treasury AccountsChapter 6000 Agency Reporting Requirements for USAspending.GovTop of PagePart 3: Receivable and Delinquent Debt ManagementTable of ContentsChapter 3000 Collecting Nontax, Administrative Receivables Through the Treasury Centralized Receivables ServiceChapter 4000 Agency Use of Credit Reports and Reporting of Federal Nontax Debts to Credit BureausChapter 5000 Collecting Delinquent Nontax Debt Through the Treasury Cross-Servicing ProgramChapter 5200 Exemption of A Class of Debt from Transfer to The Treasury Cross-Servicing ProgramChapter 5400 Standards for A Debt Collection Center DesignationChapter 6100 Centralized Offset of Assigned PaymentsChapter 6200 Exemption of A Class of Federal Payments from The Treasury Offset Program (TOP)Chapter 7000 Treasury Report on Receivables (TROR)Chapter 8000 Recovering Unclaimed Federal Financial AssetsTop of PagePart 4: DisbursingTable of ContentsChapter 4500 Government Purchase CardsChapter 5000 Requisitioning, Preparing, And Issuing Treasury ChecksChapter 6000 Checking Accounts with The U.S. TreasuryChapter 7000 Cancellations, Deposits, Reclamations, And Claims for Checks Drawn on The U.S. TreasuryChapter 9000 Stored Value Cards (SVCs)Top of PagePart 4A: Payment-Related Activities Within the Authority Granted to the U.S. Chief Disbursing Officer (CDO)Table of ContentsChapter 2000 Overall Disbursing Rules for All Federal EntitiesChapter 3000 Requirements for Scheduling Payments Disbursed by The Bureau of The Fiscal ServiceChapter 4000 Requirements for Non-Treasury Disbursing Officers (NTDOs)Top of PagePart 5: Deposit RegulationsTable of ContentsChapter 1500 General Terms and Conditions Governing Collection ServicesChapter 2000 Depositing Domestic Checks and Cash Received in Over the Counter (OTC) CollectionsChapter 4100 Requirements for Using Depositaries to Hold Public MoneyChapter 4600 Treasury Lockbox NetworkChapter 5000 Unpaid ChecksChapter 6000 Foreign Checks and Currency Drawn on Foreign BanksChapter 6500 Voucher Date, Deposit Date, And Funds Availability DateChapter 7000 Credit and Debit Card Collection TransactionsChapter 7500 Credit Gateway Fedwire and Automated Clearing House (ACH) Credit Deposits to The Account of The Bureau of The Fiscal ServiceChapter 9000 Securing Government Deposits in Federal Entity AccountsTop of PagePart 6: Other Fiscal MattersTable of ContentsChapter 2100 Fiscal Service Data RegistryChapter 3000 Payments of Unclaimed Moneys and Refund of Moneys Erroneously Received and CoveredChapter 3100 Certifying Payments and Recording Corresponding Intragovernmental Receivables in The Federal Government's Judgment FundChapter 3200 Policy for Providing Depositary and Other Financial Services to Federal AgenciesChapter 5000 Withholding of District of Columbia, State, City, And County Income or Employment TaxesChapter 8500 Cash Forecasting RequirementsChapter 9500 Revised Federal Financial Management System Requirements for Fiscal ReportingTop of Page