CINXE.COM
TFM | TFX: Treasury Financial Experience
<!DOCTYPE html> <html lang="en" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# schema: http://schema.org/ sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema# "> <head> <meta charset="utf-8" /> <script async src="https://www.googletagmanager.com/gtag/js?id=UA-33523145-1"></script> <script>window.dataLayer = window.dataLayer || [];function gtag(){dataLayer.push(arguments)};gtag("js", new Date());gtag("set", "developer_id.dMDhkMT", true);gtag("config", "UA-33523145-1", {"groups":"default","anonymize_ip":true,"page_placeholder":"PLACEHOLDER_page_path"});gtag("config", "G-8B3ZG1PGL8", {"groups":"default","page_placeholder":"PLACEHOLDER_page_location"});</script> <meta name="description" content="Topic-based resourcesThe TFX Platform offers a topic-based format of the TFM information that is easily navigated by relevant subject matter. Using the same TFM content database, we鈥檝e tagged sections by topic and brought them together for a more holistic user-centric option.Operational AccountingDisbursingCollectionsFinancial Reporting" /> <link rel="canonical" href="https://tfx.treasury.gov/tfm" /> <link rel="image_src" href="/sites/default/files/inline-images/TFX_featuredgraphic.png" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <link rel="icon" href="/themes/custom/tfx/favicon.ico" type="image/vnd.microsoft.icon" /> <title>TFM | TFX: Treasury Financial Experience</title> <meta name="theme-color" content="#ffffff"> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_TCjdB6-4_xp7tKDhvtBfvEWMSfoXyNGQGbJ2AADSQhA.css?delta=0&language=en&theme=tfx&include=eJxNjgEOwjAIRS9E1sQLNUjZhu1KU5jO21uNmiV88oBPAM3Yo9Qbk2sPZDatunHDhePKXeGKlKPriBZOHIW0Ah9epOaQ-t6wTN8S7GnO27Abw4KloEu9BHyfslPjR-DzEYaAMicZb0Qk0p5Ea_jTNHetzjUB6VhrJteilMMYM9yFHxY-edo07YVf0qtUUA" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_fmHrBTcWH7bHGJF7A6vLNnTK7ppF7VA5dhtYzg9wXts.css?delta=1&language=en&theme=tfx&include=eJxNjgEOwjAIRS9E1sQLNUjZhu1KU5jO21uNmiV88oBPAM3Yo9Qbk2sPZDatunHDhePKXeGKlKPriBZOHIW0Ah9epOaQ-t6wTN8S7GnO27Abw4KloEu9BHyfslPjR-DzEYaAMicZb0Qk0p5Ea_jTNHetzjUB6VhrJteilMMYM9yFHxY-edo07YVf0qtUUA" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_2ejE8Zo6vY117QZIeGmfciJE95eklvxpAOf7BgRONpI.css?delta=2&language=en&theme=tfx&include=eJxNjgEOwjAIRS9E1sQLNUjZhu1KU5jO21uNmiV88oBPAM3Yo9Qbk2sPZDatunHDhePKXeGKlKPriBZOHIW0Ah9epOaQ-t6wTN8S7GnO27Abw4KloEu9BHyfslPjR-DzEYaAMicZb0Qk0p5Ea_jTNHetzjUB6VhrJteilMMYM9yFHxY-edo07YVf0qtUUA" /> <script src="https://dap.digitalgov.gov/Universal-Federated-Analytics-Min.js?agency=TRE&subagency=FS&yt=true" id="_fed_an_ua_tag" async></script> <script>!function(a){var e="https://s.go-mpulse.net/boomerang/",t="addEventListener";if("False"=="True")a.BOOMR_config=a.BOOMR_config||{},a.BOOMR_config.PageParams=a.BOOMR_config.PageParams||{},a.BOOMR_config.PageParams.pci=!0,e="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="94ZDW-84W4K-4LWBV-BV352-FKV7U",function(){function n(e){a.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!a.BOOMR||!a.BOOMR.version&&!a.BOOMR.snippetExecuted){a.BOOMR=a.BOOMR||{},a.BOOMR.snippetExecuted=!0;var i,_,o,r=document.createElement("iframe");if(a[t])a[t]("load",n,!1);else if(a.attachEvent)a.attachEvent("onload",n);r.src="javascript:void(0)",r.title="",r.role="presentation",(r.frameElement||r).style.cssText="width:0;height:0;border:0;display:none;",o=document.getElementsByTagName("script")[0],o.parentNode.insertBefore(r,o);try{_=r.contentWindow.document}catch(O){i=document.domain,r.src="javascript:var d=document.open();d.domain='"+i+"';void(0);",_=r.contentWindow.document}_.open()._l=function(){var a=this.createElement("script");if(i)this.domain=i;a.id="boomr-if-as",a.src=e+"94ZDW-84W4K-4LWBV-BV352-FKV7U",BOOMR_lstart=(new Date).getTime(),this.body.appendChild(a)},_.write("<bo"+'dy onload="document._l();">'),_.close()}}(),"".length>0)if(a&&"performance"in a&&a.performance&&"function"==typeof a.performance.setResourceTimingBufferSize)a.performance.setResourceTimingBufferSize();!function(){if(BOOMR=a.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var e=""=="true"?1:0,t="",n="bdpnbeqxeaowqz7satoa-f-bede07f54-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,_={"ak.v":"39","ak.cp":"1301865","ak.ai":parseInt("779328",10),"ak.ol":"0","ak.cr":0,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"2151832c","ak.r":11483,"ak.a2":e,"ak.m":"","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":60036,"ak.gh":"23.32.29.84","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1743914204","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==Nca76gDENeGld8bXlNa5NpkE5Z3r+UmSeM17nIECESP8gK1Y8V7JpnGr3hUNVP9xTE9Cty/rg9GPB/D0WcVmxzjvJYUieGIIWeh5rXybRYPxj3ftTQiiuJpRcziCnzRJ9hYr6ZygXgGiWnZUHezsyaIz6j5BGDVnB5zJ27ExRbRhbYJ6mu3PVtzhA0/r0JuwupThk7MXzFeFXJZjeWDA8LiqbQa0m2fhl7MZNYgvKD4fvmmogYkAtSaXhuiocRbTwpSWf+b3mE1nSDZ30sINsxORat743RnUN1Ettt09KWSOFr2/geW4Ul0FuKhKeyFJixOLSAmks8/1iK8KikhXviLH+S0UdM0eLjYH8bm/T0v0ri71L+5qxKGmC+9VWmUJUlLEMge/FSKw6CNIXT/DYBUWtL7wP6TIYazPyXy9kl8=","ak.pv":"12","ak.dpoabenc":"","ak.tf":i};if(""!==t)_["ak.ruds"]=t;var o={i:!1,av:function(e){var t="http.initiator";if(e&&(!e[t]||"spa_hard"===e[t]))_["ak.feo"]=void 0!==a.aFeoApplied?1:0,BOOMR.addVar(_)},rv:function(){var a=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(a)}};BOOMR.plugins.AK={akVars:_,akDNSPreFetchDomain:n,init:function(){if(!o.i){var a=BOOMR.subscribe;a("before_beacon",o.av,null,null),a("onbeacon",o.rv,null,null),o.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="page-node-2156 page-node-type-tfx_landing path-node page-node-type-tfx-landing"> <a href="#main-content" class="usa-sr-only visually-hidden focusable skip-link"> Skip to main content </a> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <section class="usa-banner" aria-label="Official website of the United States government"> <div class="usa-banner"> <div class="usa-accordion"> <header class="usa-banner__header"> <div class="usa-banner__inner"> <div class="grid-col-auto"> <img class="usa-banner__header-flag" src="/libraries/uswds/dist/img/us_flag_small.png" alt="U.S. flag"> </div> <div class="grid-col-fill tablet:grid-col-auto"> <p class="usa-banner__header-text">An official website of the United States government</p> <p class="usa-banner__header-action" aria-hidden="true">Here鈥檚 how you know</p> </div> <button class="usa-accordion__button usa-banner__button" aria-expanded="false" aria-controls="gov-banner"> <span class="usa-banner__button-text">Here鈥檚 how you know</span> </button> </div> </header> <div class="usa-banner__content usa-accordion__content" id="gov-banner" hidden> <div class="grid-row grid-gap-lg"> <div class="usa-banner__guidance tablet:grid-col-6"> <img class="usa-banner__icon usa-media-block__img" src="/libraries/uswds/dist/img/icon-dot-gov.svg" alt="Dot gov"> <div class="usa-media-block__body"> <p> <strong>The .gov means it鈥檚 official.</strong> </p> <p> Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you鈥檙e on a federal government site. </p> </div> </div> <div class="usa-banner__guidance tablet:grid-col-6"> <img class="usa-banner__icon usa-media-block__img" src="/libraries/uswds/dist/img/icon-https.svg" alt="Https"> <div class="usa-media-block__body"> <p> <strong>The site is secure.</strong> </p> <p> The <strong>https://</strong> ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely. </p> </div> </div> </div> </div> </div> </div> </section> <div class="usa-overlay"></div> <header class="usa-header usa-header--extended usa-header--extended-megamenu " id="header" role="banner"> <div class="grid-container top"> <div class="region region-header-top mobile:margin-x-neg-2"> <nav role="navigation" aria-labelledby="block-tfx-header-menu" id="block-tfx-header" class="header menu"> <h2 class="usa-sr-only" id="block-tfx-header-menu">Header</h2> <ul class="menu menu--header nav display-flex mobile:padding-x-4"> <li class="first"> <a href="/about-tfx" class="about first" data-drupal-link-system-path="node/17">About TFX</a> </li> <li> <a href="/news" class="news" data-drupal-link-system-path="news">News</a> </li> <li> <a href="/glossary" class="glossary" data-drupal-link-system-path="glossary">Glossary</a> </li> <li class="last"> <a href="/contact-us" class="contact last" data-drupal-link-system-path="node/54">Contact Us</a> </li> </ul> </nav> </div> </div> <div class="display-grid grid-container"> <div class="region tfx-header"> <div id="block-tfx-branding" class="block block-system block-system-branding-block"> <div id="treas-logo-title"> <a href="/" title="Home" rel="home" class="navbar-brand d-flex align-items-center treas-header__title"> <img src="/themes/custom/tfx/logo.png" class="treas-header__logo" alt="Seal of the U.S. Department of the Treasury, 1789"/> </a> </div> </div> </div> <button class="usa-menu-btn" type="button"> <span></span> </button> <nav class="prim"> <button class="usa-nav__close"> <img src="/themes/custom/gallatin2/img/close-white.svg" alt="close"> </button> <img class="menu-logo margin-left-2 desktop:display-none" src="/themes/custom/tfx/img/TFX_Logo_White-2.png"> <ul class="usa-nav__primary usa-accordion"> <li class="usa-nav__primary-item"> <button type="button" class="usa-accordion__button usa-nav__link usa-current" aria-expanded="false" aria-controls="extended-mega-nav-section-1"> <span>Treasury Financial Manual</span> </button> <div id="extended-mega-nav-section-1" class="usa-nav__submenu usa-megamenu" hidden=""> <div class="mega-menu-wrapper"> <div class="grid-row grid-gap-4 padding-x-2 desktop:padding-x-2"> <div class="desktop:grid-col-4"> <div class="usa-nav__submenu-item"> <span class="mega-menu-description nolink"> <span>Treasury Financial Manual (TFM)</span> </span> </div> </div> <div class="desktop:grid-col"> <div class="usa-nav__submenu-item"> <span class="nolink"> <span class="usa-nav__submenu-heading">By Volume</span> </span> </div> <ul id="basic-nav-section-2" class="desktop:padding-left-0 padding-left-1 usa-nav__submenu-list"> <li class="usa-nav__submenu-item"> <a href="/tfm/volume1" class="link" data-drupal-link-system-path="node/166"> <span>Volume I: Federal Agencies</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/tfm/volume2" class="link" data-drupal-link-system-path="node/201"> <span>Volume II: Federal Reserve Banks and Branches</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/tfm/volume3" class="link" data-drupal-link-system-path="node/206"> <span>Volume III: Depositaries and Financial Agents of the Government</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/tfm/volume4" class="link" data-drupal-link-system-path="node/211"> <span>Volume IV: Other Concerned Parties</span> </a> </li> </ul> </div> <div class="desktop:grid-col"> <div class="usa-nav__submenu-item"> <span class="nolink"> <span class="usa-nav__submenu-heading">By Topic</span> </span> </div> <ul id="basic-nav-section-3" class="desktop:padding-left-0 padding-left-1 usa-nav__submenu-list"> <li class="usa-nav__submenu-item"> <a href="/operational-accounting" class="link" data-drupal-link-system-path="node/82"> <span>Operational Accounting</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/disbursing" class="link" data-drupal-link-system-path="node/11"> <span>Disbursing</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/collections" class="link" data-drupal-link-system-path="node/58"> <span>Collections</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/financial-reporting" class="link" data-drupal-link-system-path="node/56"> <span>Financial Reporting</span> </a> </li> </ul> </div> <div class="desktop:grid-col"> <div class="usa-nav__submenu-item"> <a href="/tfm" class="link is-active" data-drupal-link-system-path="node/2156" aria-current="page"> <span class="usa-nav__submenu-heading">TFM Home</span> </a> </div> <ul id="basic-nav-section-4" class="desktop:padding-left-0 padding-left-1 usa-nav__submenu-list"> <li class="usa-nav__submenu-item"> <a href="/tfm/supplements/ussgl" class="link" data-drupal-link-system-path="node/1561"> <span>USSGL</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/tfm/bulletins" class="link" data-drupal-link-system-path="node/1821"> <span>Bulletins</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/tfm/supplements" class="link" data-drupal-link-system-path="node/176"> <span>Supplements</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/tfm/about-tfm" class="link" data-drupal-link-system-path="node/1746"> <span>About TFM</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/glossary" class="link" data-drupal-link-system-path="glossary"> <span>Glossary</span> </a> </li> </ul> </div> </div> </div> </li> <li class="usa-nav__primary-item"> <button type="button" class="usa-accordion__button usa-nav__link " aria-expanded="false" aria-controls="extended-mega-nav-section-2"> <span>FM Marketplace</span> </button> <div id="extended-mega-nav-section-2" class="usa-nav__submenu usa-megamenu" hidden=""> <div class="mega-menu-wrapper"> <div class="grid-row grid-gap-4 padding-x-2 desktop:padding-x-2"> <div class="desktop:grid-col-4"> <div class="usa-nav__submenu-item"> <span class="mega-menu-description nolink"> <span>Financial Management Quality Service Management Office (FM QSMO)</span> </span> </div> </div> <div class="desktop:grid-col"> <div class="usa-nav__submenu-item"> <span class="nolink"> <span class="usa-nav__submenu-heading">FM Marketplace</span> </span> </div> <ul id="basic-nav-section-2" class="desktop:padding-left-0 padding-left-1 usa-nav__submenu-list"> <li class="usa-nav__submenu-item"> <a href="/fmqsmo/marketplace-catalog" class="link" data-drupal-link-system-path="node/2136"> <span>Marketplace Catalog</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fmqsmo/marketplace-catalog/commercial-vendors" class="link" data-drupal-link-system-path="node/2121"> <span>Commercial Vendors</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fmqsmo/marketplace-catalog/fssp" class="link" data-drupal-link-system-path="node/2126"> <span>Federal Shared Service Providers</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fmqsmo/marketplace-catalog/bureau-product-service" class="link" data-drupal-link-system-path="node/2111"> <span>Fiscal Service Products & Services</span> </a> </li> </ul> </div> <div class="desktop:grid-col"> <div class="usa-nav__submenu-item"> <span class="nolink"> <span class="usa-nav__submenu-heading">Utilities</span> </span> </div> <ul id="basic-nav-section-3" class="desktop:padding-left-0 padding-left-1 usa-nav__submenu-list"> <li class="usa-nav__submenu-item"> <a href="/fmqsmo/resources" class="link" data-drupal-link-system-path="node/2131"> <span>Resources</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fmqsmo/modernization-stories" class="link" data-drupal-link-system-path="node/2116"> <span>FM Modernization Stories</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fmqsmo/faqs" class="link" data-drupal-link-system-path="node/2161"> <span>Frequently Asked Questions (FAQs)</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fmqsmo/fmcf" class="link" data-drupal-link-system-path="node/2151"> <span>Financial Management Capability Framework (FMCF)</span> </a> </li> </ul> </div> <div class="desktop:grid-col"> <div class="usa-nav__submenu-item"> <span class="nolink"> <span class="usa-nav__submenu-heading">General</span> </span> </div> <ul id="basic-nav-section-4" class="desktop:padding-left-0 padding-left-1 usa-nav__submenu-list"> <li class="usa-nav__submenu-item"> <a href="/fmqsmo" class="link" data-drupal-link-system-path="node/2096"> <span>FM QSMO Home</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fmqsmo/about" class="link" data-drupal-link-system-path="node/2101"> <span>About FM QSMO</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fmqsmo/contact" class="link" data-drupal-link-system-path="node/2106"> <span>Contact Us</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fmqsmo/updates" class="link" data-drupal-link-system-path="node/2146"> <span>Updates</span> </a> </li> </ul> </div> </div> </div> </li> <li class="usa-nav__primary-item"> <button type="button" class="usa-accordion__button usa-nav__link " aria-expanded="false" aria-controls="extended-mega-nav-section-3"> <span>FM Standards</span> </button> <div id="extended-mega-nav-section-3" class="usa-nav__submenu usa-megamenu" hidden=""> <div class="mega-menu-wrapper"> <div class="grid-row grid-gap-4 padding-x-2 desktop:padding-x-2"> <div class="desktop:grid-col"> <div class="usa-nav__submenu-item"> <span class="nolink"> <span>Financial Management Standards (FM Standards)</span> </span> </div> </div> <div class="desktop:grid-col"> <div class="usa-nav__submenu-item"> <span class="nolink"> <span class="usa-nav__submenu-heading">Utilities</span> </span> </div> <ul id="basic-nav-section-2" class="desktop:padding-left-0 padding-left-1 usa-nav__submenu-list"> <li class="usa-nav__submenu-item"> <a href="/fm-standards/fmlob/ffm-updates" class="link" data-drupal-link-system-path="node/2486"> <span>FFM Updates for Stakeholders</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fm-standards" class="link" data-drupal-link-system-path="node/79"> <span>FM Standards</span> </a> </li> </ul> </div> <div class="desktop:grid-col"> <div class="usa-nav__submenu-item"> <span class="nolink"> <span class="usa-nav__submenu-heading">General</span> </span> </div> <ul id="basic-nav-section-3" class="desktop:padding-left-0 padding-left-1 usa-nav__submenu-list"> <li class="usa-nav__submenu-item"> <a href="/fm-standards/fmlob" class="link" data-drupal-link-system-path="node/2371"> <span>FMLoB Home</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fm-standards/fmlob/working-groups" class="link" data-drupal-link-system-path="node/2351"> <span>Working Groups</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fm-standards/fmlob/annual-update-process" class="link" data-drupal-link-system-path="node/2356"> <span>FM Standards Annual Update Process</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/fm-standards/fmlob/contact-us" class="link" data-drupal-link-system-path="node/2366"> <span>Contact Us</span> </a> </li> </ul> </div> </div> </div> </li> <li class="usa-nav__primary-item"> <a href="/reference-books" class="link usa-nav__link" data-drupal-link-system-path="node/2406"> <span>Reference Books</span> </a> </li> </ul> </nav> </div> </header> <div class="region region-search"> <div class="views-exposed-form block block-views block-views-exposed-filter-blocksolr-search-page-1" data-drupal-selector="views-exposed-form-solr-search-page-1" id="block-tfx-exposedformsolr-searchpage-1"> <form action="/search" method="get" id="views-exposed-form-solr-search-page-1" accept-charset="UTF-8" class="usa-form"> <div class="form-item js-form-item form-type-textfield js-form-type-textfield form-item-search-api-fulltext js-form-item-search-api-fulltext form-no-label"> <input placeholder="What can I help you find today?" data-drupal-selector="edit-search-api-fulltext" type="text" id="edit-search-api-fulltext" name="search_api_fulltext" value="" size="30" maxlength="128" class="form-text usa-input" /> </div> <div data-drupal-selector="edit-actions" class="form-actions js-form-wrapper form-wrapper" id="edit-actions"> <input data-drupal-selector="edit-submit-solr-search" type="submit" id="edit-submit-solr-search" value="Search" class="button js-form-submit form-submit usa-button" /> </div> </form> </div> </div> <div class="region region-breadcrumb"> <div id="block-tfx-breadcrumbs-2-2" class="block block-system block-system-breadcrumb-block"> <div class="treas-breadcrumb"> <div class="grid-container"> <div class="grid-row"> <div class="grid-col"> <nav aria-label="breadcrumb" class="treas-breadcrumb__nav"> <h2 id="system-breadcrumb" class="visually-hidden">Breadcrumb</h2> <ol class="treas-breadcrumb__list"> <li class="treas-breadcrumb__item" title="Home"> <a href="/" class="treas-breadcrumb__link">Home</a> </li> <li class="treas-breadcrumb__item" title="TFM"> TFM </li> </ol> </nav> </div> </div> </div> </div> </div> </div> <div class="grid-container"> </div> <main class="main-content usa-layout-docs " tabindex="-1" role="main" id="main-content"> <div class="grid-container"> <div class="grid-row grid-gap"> <div class="usa-layout-docs__main grid-col"> <div data-drupal-messages-fallback class="hidden"></div><div id="block-tfx-heroimagetfmlanding" class="tfm-hero block block-block-content block-block-content6ba32b40-15e8-4114-8a14-d1f820bacc6f"> <div class="field field--name-field-background-image field--type-image field--label-hidden field__item"> <img loading="lazy" src="/sites/default/files/styles/hero/public/2024-02/hero_tfm_landing.png?itok=8IfhTVZB" width="1107" height="257" alt="TFM Landing Page" typeof="foaf:Image" /> </div> </div> <div id="block-tfx-content" class="block block-system block-system-main-block"> <article about="/tfm" class="node node--type-tfx-landing node--view-mode-full" id="node-2156"> <div> <div class="layout layout--homepage-layout"> <div class="grid-row grid-gap"> <div class="layout__region layout__region--content_top grid-col-12"> <div class="block block-layout-builder block-extra-field-blocknodetfx-landingcontent-moderation-control"> </div> <div class="block block-layout-builder block-field-blocknodetfx-landingtitle"> <h1><h1>TFM</h1> </h1> </div> </div> <div class="layout__region layout__region--content_bottom_left desktop:grid-col-8"> <div class="desktop:padding-right-4"> <div class="block block-layout-builder block-field-blocknodetfx-landingbody"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><div class="desktop:padding-right-4"><h2>Topic-based resources</h2><p>The TFX Platform offers a topic-based format of the TFM information that is easily navigated by relevant subject matter. Using the same TFM content database, we鈥檝e tagged sections by topic and brought them together for a more holistic user-centric option.</p><p><a href="/operational-accounting">Operational Accounting</a><br><a href="/disbursing">Disbursing</a><br><a href="/collections">Collections</a><br><a href="financial-reporting">Financial Reporting</a></p><h2>Volume/Part/Chapter format</h2><p>The original TFM format provides traditional navigation across all volumes of the TFM.</p><p><a href="/tfm/volume1">Volume I: Federal Agencies</a><br><a href="/tfm/volume2">Volume II: Federal Reserve Banks and Branches</a><br><a href="/tfm/volume3">Volume III: Depositaries and Financial Agents of the Government</a><br><a href="/tfm/volume4">Volume IV: Other Concerned Parties</a></p><h2>Additional Resources</h2><p><a href="/tfm/ussgl">USSGL</a><br><a href="/tfm/bulletins">Bulletins</a><br><a href="/tfm/supplements">Supplements</a><br><a href="/tfm/about-tfm">About TFM</a><br><a href="https://fiscal.treasury.gov/mailinglists.html">Subscribe to our mailing lists</a><br>Contact TFM: <a href="mailto:tfm@fiscal.treasury.gov">tfm@fiscal.treasury.gov</a></p></div></div> </div> </div> </div> <div class="layout__region layout__region--content_bottom_right desktop:grid-col-4"> <div class="views-element-container block block-views block-views-blocktfm-whats-new-block-1"> <h2>What's New</h2> <div><div class="view js-view-dom-id-0904aefeed7b8a737cc4639bb14313946b94a11b34e3947b362bb6c5f20a8c30"> <div class="item-list"> <h3>March 20, 2025</h3> <ul> <li><div class="views-field views-field-title"><span class="field-content"><a href="https://tfx.treasury.gov/tfm/bulletins/bulletin-no-2025-04"> Bulletin No. 2025-04</a></span></div></li> </ul> </div> <div class="item-list"> <h3>January 02, 2025</h3> <ul> <li><div class="views-field views-field-title"><span class="field-content"><a href="https://tfx.treasury.gov/tfm/bulletins/bulletin-no-2025-03"> Bulletin No. 2025-03</a></span></div></li> </ul> </div> <div class="item-list"> <h3>December 12, 2024</h3> <ul> <li><div class="views-field views-field-title"><span class="field-content"><a href="https://tfx.treasury.gov/tfm/bulletins/bulletin-no-2025-02"> Bulletin No. 2025-02</a></span></div></li> </ul> </div> <div class="item-list"> <h3>December 10, 2024</h3> <ul> <li><div class="views-field views-field-title"><span class="field-content"><a href="https://tfx.treasury.gov/tfm/volume2/part6/chapter-2000-issuance-and-redemption-gold-certificates">Volume II, Part 6, Chapter 2000 Issuance And Redemption Of Gold Certificates</a></span></div></li> </ul> </div> <div class="item-list"> <h3>December 04, 2024</h3> <ul> <li><div class="views-field views-field-title"><span class="field-content"><a href="https://tfx.treasury.gov/tfm/volume1/part2/chapter-1500-new-account-establishment-updating-accounts-and-description-accounts">Volume I, Part 2, Chapter 1500 New Account Establishment, Updating Accounts, and Description of Accounts Relating to Financial Operations</a></span></div></li> </ul> </div> <div class="item-list"> <h3>November 21, 2024</h3> <ul> <li><div class="views-field views-field-title"><span class="field-content"><a href="https://tfx.treasury.gov/tfm/volume1/part4a/chapter-2000-overall-disbursing-rules-all-federal-entities">Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules For All Federal Entities</a></span></div></li> </ul> </div> <footer class="margin-y-1"> <a class="button" href="/tfm/archive">View the Archive</a> </footer> </div> </div> </div> </div> </div> </div> </div> </article> </div> </div> </div> </div> </main> <footer class="usa-footer usa-footer--big" role="contentinfo"> <div class="usa-footer__primary-section"> <div class="usa-footer__primary-content"> <div class="grid-container"> <div class="grid-row grid-gap"> </div> </div> <div class="grid-container"> <div class="grid-row grid-gap"> <div class="grid-col-fill"> <div class="region region-footer"> <div id="block-tfx-tfxlogowhite" class="white logo block block-block-content block-block-content6075eb92-813c-4f39-934a-2329c0dbfbc6"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><div class="fs-logo"><a href="https://fiscal.treasury.gov/" target="_blank" aria-label="FS"><img src="/themes/custom/tfx/img/fs-logo-full-white.svg" alt="Fiscal Service" width="300" height="91" loading="lazy"> </a></div><div class="fs-menu"><ul><li><a href="https://home.treasury.gov/" target="_blank">U.S. Department of the Treasury <span class="fa fa-chevron-right chevron"> </span></a></li><li><a href="https://fiscal.treasury.gov/" target="_blank">Bureau of the Fiscal Service <span class="fa fa-chevron-right chevron"> </span></a></li></ul><div><ul class="sm-menu"><li><a href="https://www.facebook.com/fiscalservice" target="_blank"><span class="fa fa-facebook-square"> </span><span class="sr-only">Facebook</span></a></li><li><a href="https://twitter.com/FiscalService" target="_blank"><span class="fa fa-twitter-square"> </span><span class="sr-only">Twitter</span></a></li><li><a href="https://www.linkedin.com/company/bureau-of-the-fiscal-service/" target="_blank"><span class="fa fa-linkedin-square"> </span><span class="sr-only">Linkedin</span></a></li></ul></div></div></div> </div> <nav role="navigation" aria-labelledby="block-tfx-main-menu-menu" id="block-tfx-main-menu" class="main menu"> <h2 class="usa-sr-only" id="block-tfx-main-menu-menu">Main navigation</h2> <ul class="menu menu--main nav"> <li class="first"> <a href="/operational-accounting" class="first" data-drupal-link-system-path="node/82">Operational Accounting</a> </li> <li> <a href="/disbursing" title="Disbursing" data-drupal-link-system-path="node/11">Disbursing</a> </li> <li> <a href="/collections" data-drupal-link-system-path="node/58">Collections</a> </li> <li> <a href="/financial-reporting" data-drupal-link-system-path="node/56">Financial Reporting</a> </li> <li> <a href="/fm-standards" data-drupal-link-system-path="node/79">FM Standards</a> </li> <li> <a href="/about-tfx" data-drupal-link-system-path="node/17">About TFX</a> </li> <li class="active active-trail"> <a href="/tfm" class="active active-trail active-trail is-active" data-drupal-link-system-path="node/2156" aria-current="page">TFM Classic</a> </li> <li> <a href="/fmqsmo/marketplace-catalog" data-drupal-link-system-path="node/2136">FM Marketplace</a> </li> <li class="last"> <a href="/reference-books" class="last" data-drupal-link-system-path="node/2406">Reference Books </a> </li> </ul> </nav> <div id="block-tfx-copyright" class="block block-block-content block-block-contentae3415b8-febe-4d60-b7b9-179f9a490916"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><div class="copyright text-right">漏 2024 Bureau of the Fiscal Service</div><style type="text/css"> .mega-menu-wrapper { overflow:hidden; } @media screen and (max-width:1023px){ .layout-sidebar-first, .layout-sidebar-second {margin-top:20px;} .layout-sidebar-first {margin-left:0px; margin-right:20px;} .usa-sidenav {max-width:none;} .grid-container .usa-sidenav {margin:0;} } .pointer {cursor: pointer;} </style></div> </div> <nav role="navigation" aria-labelledby="block-tfx-footer-menu" id="block-tfx-footer" class="information menu foia-menu"> <h2 class="usa-sr-only" id="block-tfx-footer-menu">Footer menu</h2> <ul class="menu menu--footer nav"> <li class="first"> <a href="https://www.fiscal.treasury.gov/accessibility.html" class="first">Accessibility Statement</a> </li> <li> <a href="https://www.fiscal.treasury.gov/foia.html">Freedom of Information Act</a> </li> <li> <a href="https://www.fiscal.treasury.gov/privacy.html">Privacy Policy</a> </li> <li class="last"> <a href="https://www.fiscal.treasury.gov/pia.html" class="last">Privacy Impact Assessments</a> </li> </ul> </nav> </div> </div> </div> </div> </div> </div> <div class="usa-footer__secondary-section margin-top-6"> <div class="grid-container"> <div class="grid-row grid-gap"> <div class="grid-container"> <div class="grid-col-fill"> <div class="region region-footer-secondary"> <nav role="navigation" aria-labelledby="block-tfx-postfooter-menu" id="block-tfx-postfooter" class="post footer"> <h2 class="usa-sr-only" id="block-tfx-postfooter-menu">Post Footer</h2> <div class="display-flex flex-wrap grid-gap flex-justify"> <div class="mobile-lg:grid-col-6 desktop:grid-col-auto"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <span class="nolink usa-footer__primary-link text-bold">Fiscal Service Sites</span> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="https://www.usdirectexpress.com/" class="link">Direct Express</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.godirect.gov/gpw/" class="link">Go Direct</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.treasurydirect.gov/" class="link">Treasury Direct</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.treasurydirect.gov/indiv/tools/tools_treasuryhunt.htm" class="link">Treasury Hunt</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.eftps.gov/eftps/" class="link">EFTPS.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.pay.gov/public/home" class="link">Pay.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://arc.fiscal.treasury.gov/" class="link">Administrative Resource Center</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col-auto"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <span class="nolink usa-footer__primary-link text-bold">More Government Sites</span> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="https://www.usa.gov/" class="link">USA.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.usajobs.gov" class="link"> USAJOBS.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.opm.gov" class="link"> OPM.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.mymoney.gov" class="link">MyMoney.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.data.gov/" class="link">Data.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.regulations.gov/" class="link">Regulations.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://paymentaccuracy.gov/" class="link">PaymentAccuracy.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://home.treasury.gov/footer/no-fear-act" class="link">No Fear Act</a> </li> <li class="usa-footer__secondary-link"> <a href="https://fiscaldata.treasury.gov" class="link">Fiscaldata.treasury.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.usaspending.gov" class="link">USASpending.gov</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col-auto"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <span class="nolink usa-footer__primary-link text-bold">Treasury Bureaus</span> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="https://www.ttb.gov/" class="link">The Alcohol and Tobacco Tax and Trade Bureau</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.bep.gov" class="link">Bureau of Engraving and Printing</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.cdfifund.gov" class="link">Community Development Financial Institutions Fund</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.fincen.gov" class="link">Financial Crimes Enforcement Network (FinCen)</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.irs.gov" class="link">Internal Revenue Service</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.occ.gov/" class="link">Office of the Comptroller of the Currency</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.usmint.gov/" class="link">U.S. Mint</a> </li> </ul> </section> </div> </div> </nav> </div> </div> </div> </div> </div> </footer> </div> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/2156","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"back_to_top":{"back_to_top_button_trigger":100,"back_to_top_speed":1200,"back_to_top_prevent_on_mobile":false,"back_to_top_prevent_in_admin":true,"back_to_top_button_type":"image","back_to_top_button_text":"Back to top"},"data":{"extlink":{"extTarget":true,"extTargetNoOverride":true,"extNofollow":false,"extNoreferrer":true,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":false,"extSubdomains":true,"extExclude":"\\.gov","extInclude":"\\.com","extCssExclude":"","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","mailtoClass":"0","mailtoLabel":"(link sends email)","extUseFontAwesome":false,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":["treasury.gov","fiscal.treasury.gov","www.fiscal.treasury.gov","home.treasury.gov","www.treasury.gov"]}},"google_analytics":{"account":"UA-33523145-1","trackOutbound":true,"trackMailto":true,"trackDownload":true,"trackDownloadExtensions":"7z|aac|arc|arj|asf|asx|avi|bin|csv|doc(x|m)?|dot(x|m)?|exe|flv|gif|gz|gzip|hqx|jar|jpe?g|js|mp(2|3|4|e?g)|mov(ie)?|msi|msp|pdf|phps|png|ppt(x|m)?|pot(x|m)?|pps(x|m)?|ppam|sld(x|m)?|thmx|qtm?|ra(m|r)?|sea|sit|tar|tgz|torrent|txt|wav|wma|wmv|wpd|xls(x|m|b)?|xlt(x|m)|xlam|xml|z|zip"},"ckeditorAccordion":{"accordionStyle":{"collapseAll":1,"keepRowsOpen":1,"animateAccordionOpenAndClose":1,"openTabsWithHash":1}},"collapsiblock":{"active_pages":false,"slide_speed":200,"cookie_lifetime":null},"ajaxTrustedUrl":{"\/search":true},"responsive_menu":{"custom":{"options":{"navbars":{"position":"top","content":["\u003Cdiv class=\u0022mm-logobar\u0022\u003E\u003Cimg src=\u0022\/themes\/custom\/tfx\/img\/TFX_Logo_White-2.png\u0022 alt=\u0022TFX Logo\u0022 \/\u003E\u003C\/div\u003E"]},"navbar":{"title":" "},"offCanvas":{"position":"right"}}}},"user":{"uid":0,"permissionsHash":"15c8d8572bb932908509b7d46add71d4a82e6c211b7974c5f159958579661048"}}</script> <script src="/sites/default/files/js/js_T5KieGs8Uis-dCj99qa8qfV3jU9jUrt0MZpfpP-7Yyk.js?scope=footer&delta=0&language=en&theme=tfx&include=eJxlTVsKwzAMu1C6wC4UXNsNWYxdYnd0t18-RgcbSKAHSCtgL2ETe16_ujw88RnStGcaxw5y-9hUzapwAQV5RUPPv0GqIALR9J7BncNTbGeeTIdvTNWe5W9DDGi57IKkCTtTCxsFEG1QM82Xum3DNFgpoc2v3dsqhj3Pmt8n7FKy"></script> <script src="/modules/contrib/ckeditor_accordion/js/accordion.frontend.min.js?stuirr"></script> <script src="https://cdn.jsdelivr.net/npm/js-cookie@3.0.5/dist/js.cookie.min.js"></script> <script src="/modules/contrib/collapsiblock/theme/dist/collapsiblock.js?stuirr" type="module"></script> </body> </html>