CINXE.COM
Financial Management Handbooks | U.S. Department of Commerce
<!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" /> <noscript><style>form.antibot * :not(.antibot-message) { display: none !important; }</style> </noscript><script async src="https://www.googletagmanager.com/gtag/js?id=G-43SPHKNB7Z"></script> <script>window.dataLayer = window.dataLayer || [];function gtag(){dataLayer.push(arguments)};gtag("js", new Date());gtag("set", "developer_id.dMDhkMT", true);gtag("config", "G-43SPHKNB7Z", {"groups":"default","page_placeholder":"PLACEHOLDER_page_location","allow_ad_personalization_signals":false});gtag("config", "UA-122485059-1", {"groups":"default","anonymize_ip":true,"page_placeholder":"PLACEHOLDER_page_path","allow_ad_personalization_signals":false});</script> <link rel="canonical" href="https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management" /> <link rel="shortlink" href="https://www.commerce.gov/node/2704" /> <meta name="generator" content="Drupal 8 (https://www.drupal.org)" /> <meta name="description" content="Handbooks Accounting Principles and Standards Handbook" /> <meta name="keywords" content="," /> <meta property="og:site_name" content="U.S. Department of Commerce" /> <meta property="og:type" content="Website" /> <meta property="og:url" content="https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management" /> <meta property="og:title" content="Financial Management Handbooks" /> <meta property="og:description" content="Handbooks Accounting Principles and Standards Handbook" /> <meta property="og:image:url" content="https://www.commerce.gov/sites/default/files/2021-03/commerce_twittercard_default.png" /> <meta property="og:updated_time" content="2023-03-16T14:41:36-04:00" /> <meta name="twitter:card" content="summary_large_image" /> <meta name="twitter:site" content="@CommerceGov" /> <meta name="twitter:description" content="Handbooks Accounting Principles and Standards Handbook" /> <meta name="twitter:title" content="Financial Management Handbooks" /> <meta name="twitter:url" content="https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management" /> <meta name="twitter:image" content="https://www.commerce.gov/sites/default/files/2021-03/commerce_twittercard_default.png" /> <meta name="Generator" content="Drupal 9 (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/commerce/assets/img/favicons/favicon.svg" type="image/svg+xml" /> <title>Financial Management Handbooks | U.S. Department of Commerce</title> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_ITzG_cFVXpByBy0yam4A1-gIQg6gB72RjhIFalEPamM.css" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_ywfcVqIZC45G2IIr0QmAsDLklOs6S9nhLNvWgIRXIng.css" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_9KBlq8AjCgYtJN-oE3FKIU-lO7tHszKsNzmgZ5IW7Ds.css" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_xjHKQvtsHFlb55EFUXzJuHVNyOtU3UtiH6lFf7_PYBk.css" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_FeqO6N8R02_fC8clS4w4acKpSRw6oU1UB5KdaYiYKNA.css" /> <script src="//use.fontawesome.com/releases/v5.12.0/js/all.js" defer crossorigin="anonymous"></script> <script src="//use.fontawesome.com/releases/v5.12.0/js/v4-shims.js" defer crossorigin="anonymous"></script> <link rel="apple-touch-icon" sizes="180x180" href="/themes/custom/commerce/assets/img/favicons/apple-touch-icon.png"> <link rel="icon" type="image/png" sizes="32x32" href="/themes/custom/commerce/assets/img/favicons/favicon-32x32.png"> <link rel="icon" type="image/png" sizes="16x16" href="/themes/custom/commerce/assets/img/favicons/favicon-16x16.png"> <link rel="manifest" href="/themes/custom/commerce/assets/img/favicons/site.webmanifest"> <link rel="mask-icon" href="/themes/custom/commerce/assets/img/favicons/safari-pinned-tab.svg" color="#5bbad5"> <meta name="msapplication-TileColor" content="#2b5797"> <meta name="theme-color" content="#ffffff"> </head> <body class="ofm-site path-node page-node-type-page"> <div class="skip-main" role="complementary" aria-label="skip-to-main"> <a href="#main-content" class="visually-hidden focusable skip-link"> Skip to main content </a> </div> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <section class="usa-banner" aria-label="Official government website"> <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="/themes/custom/commerce/assets/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’s 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’s how you know</span> </button> </div> </header> <div class="usa-banner__content usa-accordion__content" id="gov-banner"> <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="/themes/custom/commerce/assets/img/icon-dot-gov.svg" role="presentation" alt="Dot gov"> <div class="usa-media-block__body"> <p> <strong> Official websites use .gov </strong> <br/> A <strong>.gov</strong> website belongs to an official government organization in the United States. </p> </div> </div> <div class="usa-banner__guidance tablet:grid-col-6"> <img class="usa-banner__icon usa-media-block__img" src="/themes/custom/commerce/assets/img/icon-https.svg" role="presentation" alt="Https"> <div class="usa-media-block__body"> <p> <strong> Secure .gov websites use HTTPS </strong> <br/> A <strong>lock</strong> (<span class="icon-lock"><svg xmlns="http://www.w3.org/2000/svg" width="52" height="64" viewBox="0 0 52 64" class="usa-banner__lock-image" role="presentation" aria-labelledby="banner-lock-title banner-lock-description"><title id="banner-lock-title">Lock</title><desc id="banner-lock-description">A locked padlock</desc><path fill="#000000" fill-rule="evenodd" d="M26 0c10.493 0 19 8.507 19 19v9h3a4 4 0 0 1 4 4v28a4 4 0 0 1-4 4H4a4 4 0 0 1-4-4V32a4 4 0 0 1 4-4h3v-9C7 8.507 15.507 0 26 0zm0 8c-5.979 0-10.843 4.77-10.996 10.712L15 19v9h22v-9c0-6.075-4.925-11-11-11z"/></svg></span>) or <strong>https://</strong> means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites. </p> </div> </div> </div> </div> </div> </section> <div class="usa-overlay"></div> <header class="usa-header usa-header--extended usa-header--extended-megamenu" role="banner"> <div class="usa-navbar"> <div class="region region-header"> <div class="usa-logo" id="office-logo"> <a class="logo-img" href="/" title="Department of Commerce Home" aria-label="Department of Commerce Home"> <img src="/themes/custom/commerce/assets/img/doc_logo.png" width="92" height="92" alt="Department of Commerce logo"/> </a> <em class="usa-logo-text"> <a class="office-of-style" href="/ofm" accesskey="1" title="Office of Financial Management Home" aria-label="Office of">Office of</a><br> <a href="/ofm" accesskey="2" title="Office of Financial Management Home" aria-label="Financial Management">Financial Management </a> </em> </div> </div> <button class="usa-menu-btn">Menu</button> </div> <nav class="usa-nav" role="navigation"> <button class="usa-nav__close"> <img src="/themes/custom/commerce/assets/img/close.svg" alt="close" /> </button> <div class="usa-nav__inner"> <div class="usa-nav-mobile"> <div class="region region-mobile-menu"> <div id="block-fixed-block-content-ofm-mobile-search-fixed-block" class="block block-fixed-block-content block-fixed-block-contentofm-mobile-search-fixed-block"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><div class="usasearch-search-block-form usa-form-large block block-usasearch block-usasearch-search-form-block" data-drupal-selector="usasearch-search-block-form" id="block-usasearchform-mobile"> <form accept-charset="UTF-8" action="https://search.commerce.gov/search/docs" id="usasearch-search-block-form-mobile" method="GET"> <div class="js-form-item form-item js-form-type-search form-item-query js-form-item-query form-no-label"><label class="visually-hidden" for="mobile_query">Search</label><br /> <input aria-autocomplete="list" aria-haspopup="" autocomplete="off" class="usagov-search-autocomplete form-search ui-autocomplete-input" data-drupal-selector="edit-query" id="mobile_query" maxlength="128" name="query" placeholder="Search" size="60" title="Enter the terms you wish to search for." type="search" value="" /></div> <input data-drupal-selector="edit-affiliate" name="affiliate" type="hidden" value="www.commerce.gov" /> <input name="dc" type="hidden" value="8766" /> <div class="form-actions js-form-wrapper form-wrapper" data-drupal-selector="edit-actions" id="edit-actions-mobile"> <input class="usa-button js-form-submit form-submit" data-drupal-selector="edit-submit-mobile" id="edit-submit-mobile" type="submit" value="Search" /></div> </form> </div> </div> </div> <ul class="usa-nav__mobile usa-accordion" aria-multiselectable="true"> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link aria-expanded="false" aria-controls="basic-mega-nav-section-https://www.commerce.gov/ofm/about-ofm"> <span>About OFM</span> </button> <div id="basic-mega-nav-section-https://www.commerce.gov/ofm/about-ofm" class="usa-nav__submenu usa-megamenu" hidden="" > <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/about-ofm" > <span>Overview </span> </a> </div> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/about/leadership/stephen-kunze" > <span>Deputy CFO and Director for Financial Management </span> </a> </div> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/about-ofm/ofm-organizational-chart" > <span>OFM Organizational Chart </span> </a> </div> </div> </div> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link aria-expanded="false" aria-controls="basic-mega-nav-section-/ofm/offices"> <span>Offices</span> </button> <div id="basic-mega-nav-section-/ofm/offices" class="usa-nav__submenu usa-megamenu" hidden="" > <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/offices/office-financial-management-systems" > <span>Office of Financial Management Systems </span> </a> </div> </div> <div class="usa-col level-1"> <button class="usa-accordion__button usa-nav__link commerce-menu-sub-levels aria-expanded="false" aria-controls="basic-nav-section-/ofm/offices/office-financial-reporting-internal-controls-and-travel"> <span>Office of Financial Reporting, Policy, Internal Controls, and Travel</span> </button> <ul id="basic-nav-section-/ofm/offices/office-financial-reporting-internal-controls-and-travel" class="usa-nav__submenu-list" hidden=""> <div class="usa-col level-2"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/office-financial" > <span>Office of Financial Reporting and Policy </span> </a> </li> <div class="usa-col level-2"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/office-internal-controls" > <span>Office of Internal Controls </span> </a> </li> <div class="usa-col level-2"> <button class="usa-accordion__button usa-nav__link commerce-menu-sub-levels aria-expanded="false" aria-controls="basic-nav-section-/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management"> <span>Travel Management Division</span> </button> <ul id="basic-nav-section-/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management" class="usa-nav__submenu-list" hidden=""> <div class="usa-col level-3"> <button class="usa-accordion__button usa-nav__link commerce-menu-sub-levels aria-expanded="false" aria-controls="basic-nav-section-/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management/travel-regulations"> <span>Travel Regulations</span> </button> <ul id="basic-nav-section-/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management/travel-regulations" class="usa-nav__submenu-list" hidden=""> <div class="usa-col level-4"> <a href="/ofm/offices/financial-reporting-policy-internal-controls-and-travel-directorate/travel-management/per-diem-rates" > <span>Per Diem Rates </span> </a> </li> </ul> </li> <div class="usa-col level-3"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management/A-OPC-list-by-bureau" > <span>A/OPC List By Bureau </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/publications/handbooks-and-manuals/travel-management" > <span>Travel Management Handbooks </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management/conference-information" > <span>Conference Information </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management/travel-alerts" > <span>Travel Alerts </span> </a> </li> <div class="usa-col level-3"> <button class="usa-accordion__button usa-nav__link commerce-menu-sub-levels aria-expanded="false" aria-controls="basic-nav-section-/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management/travel-charge-card-program"> <span>Travel Charge Card Program</span> </button> <ul id="basic-nav-section-/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management/travel-charge-card-program" class="usa-nav__submenu-list" hidden=""> <div class="usa-col level-4"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management/online-travel-card-application-instructions" > <span>Online Travel Card Application Instructions </span> </a> </li> </ul> </li> <div class="usa-col level-3"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management-0" > <span>Travel Management: DOC Travel Bulletins </span> </a> </li> <div class="usa-col level-3"> <a href="https://wwwnc.cdc.gov/travel/notices" > <span>Travel Notices </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management/travel-related-guidance-and-information" > <span>Travel-Related Guidance and Information </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management/visa-and-passport-program" > <span>Visa and Passport Program </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management/frequently-asked-questions-about-travel" > <span>Frequently Asked Questions about Travel </span> </a> </li> </ul> </li> </ul> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/offices/office-secretary-financial-management" > <span>Office of the Secretary Financial Management </span> </a> </div> </div> </div> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link aria-expanded="false" aria-controls="basic-mega-nav-section-/ofm/business-applications-solution-bas"> <span>BAS Homepage</span> </button> <div id="basic-mega-nav-section-/ofm/business-applications-solution-bas" class="usa-nav__submenu usa-megamenu" hidden="" > <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/business-applications-solution-bas" > <span>Overview </span> </a> </div> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/about-us" > <span>About Us </span> </a> </div> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/news-announcements" > <span>News & Announcements </span> </a> </div> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/events" > <span>Events </span> </a> </div> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/bas-program-endorsements" > <span>BAS Program Endorsements </span> </a> </div> </div> <div class="usa-col level-1"> <button class="usa-accordion__button usa-nav__link commerce-menu-sub-levels aria-expanded="false" aria-controls="basic-nav-section-/ofm/bas-homepage/bas-youtube-channel"> <span>BAS YouTube Channel</span> </button> <ul id="basic-nav-section-/ofm/bas-homepage/bas-youtube-channel" class="usa-nav__submenu-list" hidden=""> <div class="usa-col level-2"> <a href="/ofm/bas-homepage/bas-youtube-channel/bas-agile-videos" > <span>BAS Agile Videos </span> </a> </li> <div class="usa-col level-2"> <a href="/ofm/bas-homepage/bas-youtube-channel/bas-informational-videos" > <span>BAS Informational Videos </span> </a> </li> </ul> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/bas-risk-management" > <span>Risk Management </span> </a> </div> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/contact-us" > <span>Contact Us </span> </a> </div> </div> </div> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link usa-current" aria-expanded="true" aria-controls="basic-mega-nav-section-/ofm/publications"> <span>Publications</span> </button> <div id="basic-mega-nav-section-/ofm/publications" class="usa-nav__submenu usa-megamenu" hidden="" > <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/publications" > <span>Overview </span> </a> </div> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="https://commerce.gov/ofm/agency-financial-reports" > <span>Agency Financial Reports </span> </a> </div> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/publications/debt-collections" > <span>Debt Collections </span> </a> </div> </div> <div class="usa-col level-1"> <button class="usa-accordion__button usa-nav__link commerce-menu-sub-levels usa-current" aria-expanded="true" aria-controls="basic-nav-section-/ofm/publications/ofm-handbooks-and-manuals"> <span>Handbooks and Manuals</span> </button> <ul id="basic-nav-section-/ofm/publications/ofm-handbooks-and-manuals" class="usa-nav__submenu-list" hidden=""> <div class="usa-col level-2"> <a href="/ofm/publications/handbooks-and-manuals/budget-management" > <span>Budget Management Handbooks </span> </a> </li> <div class="usa-col level-2"> <button class="usa-accordion__button usa-nav__link commerce-menu-sub-levels usa-current" aria-expanded="true" aria-controls="basic-nav-section-/ofm/publications/handbooks-and-manuals/financial-management"> <span>Financial Management Handbooks</span> </button> <ul id="basic-nav-section-/ofm/publications/handbooks-and-manuals/financial-management" class="usa-nav__submenu-list" hidden=""> <div class="usa-col level-3"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/accounting-principles-and" > <span>Accounting Principles and Standards Handbook </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/cash-management-policies-and" > <span>Cash Management Policies and Procedures Handbook </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/credit-and-debt-management" > <span>Credit and Debt Management Operating Standards and Procedures Handbook </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/standard-accounts-payable" > <span>Standard Accounts Payable Business Rules Handbook </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/quarterly-financial-statement" > <span>Quarterly Financial Reporting Templates </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/quarterly-financial-0" > <span>Quarterly Financial Reporting Guidance </span> </a> </li> <div class="usa-col level-3"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/undelivered-obligation-policy" > <span>Undelivered Obligation Policy </span> </a> </li> </ul> </li> <div class="usa-col level-2"> <a href="/ofm/publications/handbooks-and-manuals/financial-management#financial-statements" > <span>Financial Statements Guidance and Templates </span> </a> </li> </ul> </div> </div> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link aria-expanded="false" aria-controls="basic-mega-nav-section-/ofm/payment-integrity"> <span>Payment Integrity</span> </button> <div id="basic-mega-nav-section-/ofm/payment-integrity" class="usa-nav__submenu usa-megamenu" hidden="" > <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/payment-integrity/department-commerce-payment-integrity-website" > <span>Overview </span> </a> </div> </div> </div> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link aria-expanded="false" aria-controls="basic-mega-nav-section-/ofm/we-want-hear-you"> <span>FEEDBACK</span> </button> <div id="basic-mega-nav-section-/ofm/we-want-hear-you" class="usa-nav__submenu usa-megamenu" hidden="" > <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/ofm/we-want-hear-you" > <span>Site Feedback </span> </a> </div> </div> </div> </li> </ul> <ul class="usa-nav__mobile usa-accordion" aria-multiselectable="true"> <li class="usa-nav__primary-item"> <a href="/" > <span>Commerce.gov </span> </a> </li> <li class="usa-nav__primary-item"> <a href="/ofm/contact/contact-ofm" > <span>Contact OFM </span> </a> </li> </ul> </div> </div> <div class="usa-nav__secondary"> <div class="region region-secondary-menu"> <div class="usa-nav__secondary"> <ul class="usa-nav__secondary-links"> <li> <a href="/"> Commerce.gov </a> </li> <li> <a href="/ofm/contact/contact-ofm"> Contact OFM </a> </li> </ul> </div> <div class="secondary-menu-search block block-fixed-block-content block-fixed-block-contentofm-search-block-fixed-block" id="block-fixed-block-content-ofm-search-block-fixed-block"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><div class="usasearch-search-block-form usa-form-large block block-usasearch block-usasearch-search-form-block" data-drupal-selector="usasearch-search-block-form" id="block-usasearchform"> <form accept-charset="UTF-8" action="https://search.commerce.gov/search/docs" class="usasearch-search-block-form" method="GET"> <div class="js-form-item form-item js-form-type-search form-item-query js-form-item-query form-no-label"><label class="visually-hidden" for="desktop_query">Search</label><br /> <input aria-autocomplete="list" aria-haspopup="" autocomplete="off" class="usagov-search-autocomplete form-search ui-autocomplete-input" data-drupal-selector="edit-query" id="desktop_query" maxlength="128" name="query" placeholder="Search" size="60" title="Enter the terms you wish to search for." type="search" value="" /></div> <input data-drupal-selector="edit-affiliate" name="affiliate" type="hidden" value="www.commerce.gov" /> <input name="dc" type="hidden" value="8766" /> <div class="form-actions js-form-wrapper form-wrapper" data-drupal-selector="edit-actions" id="edit-actions"> <input class="usa-button js-form-submit form-submit" data-drupal-selector="edit-submit" id="edit-submit" type="submit" value="Search" /></div> </form> </div> </div> </div> </div> </div> <div class="usa-nav-desktop"> <div class="region region-primary-menu"> <ul class="usa-nav__primary usa-accordion"> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link " aria-expanded="false" aria-controls="basic-nav-section-1"> <span>About OFM </span> </button> <ul id="basic-nav-section-1" class="usa-nav__submenu" hidden=""> <li class="usa-nav__submenu-item"> <a href="/ofm/about-ofm"> <span>Overview</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/about/leadership/stephen-kunze"> <span>Deputy CFO and Director for Financial Management</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/about-ofm/ofm-organizational-chart"> <span>OFM Organizational Chart</span> </a> </li> </ul> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link " aria-expanded="false" aria-controls="basic-nav-section-2"> <span>Offices </span> </button> <ul id="basic-nav-section-2" class="usa-nav__submenu" hidden=""> <li class="usa-nav__submenu-item"> <a href="/ofm/offices/office-financial-management-systems"> <span>Office of Financial Management Systems </span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/offices/office-financial-reporting-internal-controls-and-travel"> <span>Office of Financial Reporting, Policy, Internal Controls, and Travel</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/offices/office-secretary-financial-management"> <span>Office of the Secretary Financial Management</span> </a> </li> </ul> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link " aria-expanded="false" aria-controls="basic-nav-section-3"> <span>BAS Homepage </span> </button> <ul id="basic-nav-section-3" class="usa-nav__submenu" hidden=""> <li class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/business-applications-solution-bas"> <span>Overview</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/about-us"> <span>About Us</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/news-announcements"> <span>News & Announcements</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/events"> <span>Events</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/bas-program-endorsements"> <span>BAS Program Endorsements</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/bas-youtube-channel"> <span>BAS YouTube Channel</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/bas-risk-management"> <span>Risk Management</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/bas-homepage/contact-us"> <span>Contact Us</span> </a> </li> </ul> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link usa-current" aria-expanded="false" aria-controls="basic-nav-section-4"> <span>Publications </span> </button> <ul id="basic-nav-section-4" class="usa-nav__submenu" hidden=""> <li class="usa-nav__submenu-item"> <a href="/ofm/publications"> <span>Overview</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="https://commerce.gov/ofm/agency-financial-reports"> <span>Agency Financial Reports</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/publications/debt-collections"> <span>Debt Collections</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/ofm/publications/ofm-handbooks-and-manuals"> <span>Handbooks and Manuals</span> </a> </li> </ul> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link " aria-expanded="false" aria-controls="basic-nav-section-5"> <span>Payment Integrity </span> </button> <ul id="basic-nav-section-5" class="usa-nav__submenu" hidden=""> <li class="usa-nav__submenu-item"> <a href="/ofm/payment-integrity/department-commerce-payment-integrity-website"> <span>Overview</span> </a> </li> </ul> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link " aria-expanded="false" aria-controls="basic-nav-section-6"> <span>FEEDBACK </span> </button> <ul id="basic-nav-section-6" class="usa-nav__submenu" hidden=""> <li class="usa-nav__submenu-item"> <a href="/ofm/we-want-hear-you"> <span>Site Feedback</span> </a> </li> </ul> </li> </ul> </div> </div> </div> </nav> </header> <main class="usa-section"> <a id="main-content" tabindex="-1"></a> <div class="grid-container"> <div class="grid-row grid-gap"> <div class="grid-col-12"> <div class="region region-highlighted"> <div data-drupal-messages-fallback class="hidden"></div> </div> </div> </div> <div class="grid-row grid-gap"> <aside class="tablet:grid-col-3"> <div class="region region-sidebar-first"> <ul class="usa-sidenav"> <li class="usa-sidenav__item"> <a href="/ofm/publications"> <span>Overview</span> </a> </li> <li class="usa-sidenav__item"> <a href="https://commerce.gov/ofm/agency-financial-reports"> <span>Agency Financial Reports</span> </a> </li> <li class="usa-sidenav__item"> <a href="/ofm/publications/debt-collections"> <span>Debt Collections</span> </a> </li> <li class="usa-sidenav__item"> <a href="/ofm/publications/ofm-handbooks-and-manuals" class="usa-current"> <span>Handbooks and Manuals</span> </a> <ul class="usa-sidenav__sublist"> <li class="usa-sidenav__item"> <a href="/ofm/publications/handbooks-and-manuals/budget-management"> <span>Budget Management Handbooks</span> </a> </li> <li class="usa-sidenav__item"> <a href="/ofm/publications/handbooks-and-manuals/financial-management" class="usa-current"> <span>Financial Management Handbooks</span> </a> <ul class="usa-sidenav__sublist"> <li class="usa-sidenav__item"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/accounting-principles-and"> <span>Accounting Principles and Standards Handbook</span> </a> </li> <li class="usa-sidenav__item"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/cash-management-policies-and"> <span>Cash Management Policies and Procedures Handbook</span> </a> </li> <li class="usa-sidenav__item"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/credit-and-debt-management"> <span>Credit and Debt Management Operating Standards and Procedures Handbook</span> </a> </li> <li class="usa-sidenav__item"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/standard-accounts-payable"> <span>Standard Accounts Payable Business Rules Handbook</span> </a> </li> <li class="usa-sidenav__item"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/quarterly-financial-statement"> <span>Quarterly Financial Reporting Templates</span> </a> </li> <li class="usa-sidenav__item"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/quarterly-financial-0"> <span>Quarterly Financial Reporting Guidance</span> </a> </li> <li class="usa-sidenav__item"> <a href="/ofm/publications/handbooks-and-manuals/financial-management-handbooks/undelivered-obligation-policy"> <span>Undelivered Obligation Policy</span> </a> </li> </ul> </li> <li class="usa-sidenav__item"> <a href="/ofm/publications/handbooks-and-manuals/financial-management#financial-statements"> <span>Financial Statements Guidance and Templates</span> </a> </li> </ul> </li> </ul> <div id="block-votingblock-2" class="block block-voting-modal block-modal-block"> <h2>Was this page helpful?</h2> <button type="submit" href="/voting/modal/2704/true" class="usa-button-secondary use-ajax" data-dialog-type="modal"><i alt="Thumbs up icon to indicate helpful" class="fas fa-thumbs-up"></i> Helpful </button><button type="submit" href="/voting/modal/2704/false" class="usa-button-secondary use-ajax" data-dialog-type="modal"><i alt="Thumbs down icon to indicate not helpful" class="fas fa-thumbs-down"></i> Not helpful</button> </div> </div> </aside> <div class="region-content tablet:grid-col-fill"> <div class="region region-content"> <div class="block block-system block-system-breadcrumb-block"> <h2 id="system-breadcrumb" class="visually-hidden">Breadcrumb</h2> <ol class="add-list-reset uswds-breadcrumbs uswds-horizontal-list"> <li> <a href="/">Home</a> </li> <li> <a href="/ofm">Ofm</a> </li> <li> <a href="/ofm/publications">Publications</a> </li> </ol> </div> <div id="block-votingblock" class="block block-voting-modal block-modal-block"> <h2>Was this page helpful?</h2> <button type="submit" href="/voting/modal/2704/true" class="usa-button-secondary use-ajax" data-dialog-type="modal"><i alt="Thumbs up icon to indicate helpful" class="fas fa-thumbs-up"></i> Helpful </button><button type="submit" href="/voting/modal/2704/false" class="usa-button-secondary use-ajax" data-dialog-type="modal"><i alt="Thumbs down icon to indicate not helpful" class="fas fa-thumbs-down"></i> Not helpful</button> </div> <div class="block block-core block-page-title-block"> <h1 class="uswds-page-title page-title"><span property="schema:name" class="field field--name-title field--type-string field--label-hidden">Financial Management Handbooks</span> </h1> </div> <div id="block-commerce-content" class="block block-system block-system-main-block"> <article data-history-node-id="2704" role="article" about="/ofm/publications/handbooks-and-manuals/financial-management" typeof="schema:WebPage"> <span property="schema:name" content="Financial Management Handbooks" class="rdf-meta hidden"></span> <div> <div property="schema:text" class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2>Handbooks</h2> <ul> <li> <div><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e85294c2-cb0f-4b9a-a7c4-47c09c7e604a" href="//www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/accounting-principles-and">Accounting Principles and Standards Handbook</a></div> </li> <li> <div><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3dd6879a-5fb6-4090-b046-58297f759088" href="//www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/cash-management-policies-and">Cash Management Policies and Procedures Handbook</a></div> </li> <li> <div><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="56521841-6ad4-4205-813a-c0dbe8143a9b" href="//www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/credit-and-debt-management">Credit and Debt Management Operating Standards and Procedures Handbook </a></div> </li> <li> <div><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fc4fcfcd-f3a7-4a5d-a84f-ebf5e21792d8" href="//www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/standard-accounts-payable">Standard Accounts Payable Business Rules Handbook</a></div> </li> <li> <div><a href="//www.commerce.gov/sites/default/files/ofm/DOC_Standardized_Object_Class_Definitions.pdf">Standardized Object Classes Definitions</a></div> </li> <li> <div><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cf22ef4c-e9dd-43ef-87d3-5ffebd8e993b" href="//www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/undelivered-obligation-policy">Undelivered Obligation Policy</a></div> </li> </ul> <h2 id="financial-statements">Financial Statements Guidance and Templates</h2> <ul> <li><a href="//www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/quarterly-financial-statement">Quarterly Financial Statement Reporting Templates</a></li> <li><a href="//www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/quarterly-financial-0">Quarterly Financial Statement Reporting Guidance</a></li> </ul> <h2>OFM Bureau Liaisons and Other Contacts</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="media" data-entity-uuid="2075c065-a377-4019-8d0b-2f4871a1c910" href="//www.commerce.gov/ofm/files/template-bureau-contact-list"><font color="#000024">Bureau Finance Office Contacts</font></a></li> </ul> </div> </div> </article> </div> </div> </div> </div> </div> </main> <footer class="usa-footer usa-footer--big" role="contentinfo"> <div class="usa-grid usa-footer-return-to-top"> <a href="#">Return to top</a> </div> <div class="usa-footer__primary-section"> <div class="grid-container"> <div class="region region-footer-menu"> <div class="grid-row grid-gap"> <div class="mobile-lg:grid-col-6 desktop:grid-col-4"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <h4 class="usa-footer__primary-link">Explore</h4> <ul class="usa-list usa-list--unstyled add-list-reset"> <li class="usa-footer__secondary-link"> <a href="https://www.commerce.gov/ofm/offices/office-secretary-financial-management" rel="noreferrer">Budget Operation and Execution</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.commerce.gov/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/office-financial" rel="noreferrer">Financial Reporting</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.commerce.gov/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/office-internal-controls" rel="noreferrer">Internal Controls</a> </li> <li class="usa-footer__secondary-link"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management" data-drupal-link-system-path="node/2714">Travel</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col-4"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <h4 class="usa-footer__primary-link">Useful Links</h4> <ul class="usa-list usa-list--unstyled add-list-reset"> <li class="usa-footer__secondary-link"> <a href="https://www.commerce.gov/bureaus-and-offices/os/cfo-asa" rel="noreferrer">CFO/ASA Home</a> </li> <li class="usa-footer__secondary-link"> <a href="https://csc.eas.commerce.gov/webcenter/portal/CSC" rel="noreferrer">CSC Portal</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.commerce.gov/" rel="noreferrer">DOC Home</a> </li> <li class="usa-footer__secondary-link"> <a href="https://e2.gov.cwtsatotravel.com/" rel="noreferrer">E2 Website</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col-4"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <h4 class="usa-footer__primary-link">Get in Touch</h4> <ul class="usa-list usa-list--unstyled add-list-reset"> <li class="usa-footer__secondary-link"> <a href="https://www.commerce.gov/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/office-financial" rel="noreferrer">OFRP Contacts</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.commerce.gov/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/office-internal-controls" rel="noreferrer">OIC Contacts</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.commerce.gov/ofm/offices/office-secretary-financial-management" rel="noreferrer">OSFM Contacts</a> </li> <li class="usa-footer__secondary-link"> <a href="/ofm/offices/office-financial-reporting-policy-internal-controls-and-travel/travel-management" data-drupal-link-system-path="node/2714">TMD Contacts</a> </li> </ul> </section> </div> </div> </div> </div> </div> </div> <div class="usa-footer__secondary-section"> <div class="grid-container"> <div class="grid-row grid-gap"> <div class="usa-footer__logo grid-row mobile-lg:grid-col-6 mobile-lg:grid-gap-2"> <div class="mobile-lg:grid-col-auto"> <a href="/"> <img class="usa-footer__logo-img" src="/themes/custom/commerce/assets/img/doc_logo.png" width="80" height="80" alt="Department of Commerce logo"/> </a> </div> <div class="mobile-lg:grid-col-auto"> <div class="footer-address"> 1401 Constitution Ave NW<br/> Washington, DC 20230 </div> </div> </div> <div class="usa-footer__contact-links mobile-lg:grid-col-6"> <div class="usa-footer__social-links grid-row"> <a href="https://twitter.com/commercegov" aria-label="U. S. Department of Commerce Twitter page"> <span class="fa-layers fa-fw usa-social_link x_twitter_social_link"> <svg xmlns="http://www.w3.org/2000/svg" width="30" height="30" fill="currentColor" class="bi bi-twitter-x" viewBox="0 0 16 16"> <path d="M12.6.75h2.454l-5.36 6.142L16 15.25h-4.937l-3.867-5.07-4.425 5.07H.316l5.733-6.57L0 .75h5.063l3.495 4.633L12.601.75Zm-.86 13.028h1.36L4.323 2.145H2.865z"/></svg> </span> </a> <a href="https://www.facebook.com/Commercegov/" aria-label="U. S. Department of Commerce Facebook page"> <span class="fa-layers fa-fw usa-social_link"> <i class="fas fa-square fa-2x" style="color:white" alt="Department of Commerce Facebook page" aria-label="Department of Commerce Facebook page"></i> <i title="Facebook" class="fab fa-facebook-square fa-2x" style="color:#3b5998"></i> </span> </a> <a href="https://www.linkedin.com/company/u-s--department-of-commerce" aria-label="Department of Commerce Linkedin page"> <span class="fa-layers fa-fw usa-social_link"> <i class="fas fa-square fa-2x" style="color:white" alt="Department of Commerce Linkedin page" aria-label="Department of Commerce Linkedin page"></i> <i title="LinkedIn" class="fab fa-linkedin fa-2x" style="color:#0077b5"></i> </span> </a> <a href="https://www.youtube.com/channel/UCDk7XARReoJChTwu1WojgRQ" aria-label="U. S. Department of Commerce YouTube page"> <span class="fa-layers fa-fw usa-social_link"> <i class="fas fa-square fa-2x" style="color:white" alt="Department of Commerce YouTube page" aria-label="Department of Commerce YouTube page"></i> <i title="YouTube" class="fab fa-youtube-square fa-2x" style="color:#ff0000"></i> </span> </a> <a href="/rss" aria-label="Department of Commerce rss feed"> <span class="fa-layers fa-fw usa-social_link"> <i class="fas fa-square fa-2x" style="color:white" alt="Department of Commerce rss feed" aria-label="Department of Commerce rss feed"></i> <i title="RSS" class="fas fa-rss-square fa-2x" style="color:#ffA500"></i> </span> </a> </div> </div> </div> <div class="grid-row grid-gap"> <div class="mobile-lg:grid-col-12"> <div class="region region-footer-secondary"> <ol class="dotsbetween"> <li> <a href="/archives">Archives</a> </li> <li> <a href="/about/policies/accessibility">Accessibility</a> </li> <li> <a href="/ofm/agency-financial-reports">Agency Financial Report</a> </li> <li> <a href="/about/policies/comments">Comment policy</a> </li> <li> <a href="/digitalstrategy">Digital strategy</a> </li> <li> <a href="/about/policies/information-quality">Information quality</a> </li> <li> <a href="/cr/reports-and-resources/no-fear-act">No Fear Act</a> </li> <li> <a href="https://www.oig.doc.gov/">Inspector General</a> </li> <li> <a href="/about/policies/plain-language">Plain language</a> </li> <li> <a href="/about/policies/privacy">Privacy policy</a> </li> <li> <a href="https://www.commerce.gov/ofm/payment-integrity/department-commerce-payment-integrity-website">Payment Integrity</a> </li> <li> <a href="https://www.usa.gov/">USA.gov</a> </li> <li> <a href="https://www.vote.gov">Vote.gov</a> </li> <li> <a href="/vulnerability-disclosure-policy">Vulnerability Disclosure Policy</a> </li> <li> <a href="https://www.oig.doc.gov/Pages/Hotline.aspx">Whistleblower Protection</a> </li> <li> <a href="https://www.whitehouse.gov/">WhiteHouse.gov</a> </li> </ol> <div id="block-govdeliverysignup-fixed-block" class="block block-fixed-block-content block-fixed-block-contentgovdelivery-sign-up-fixed-block"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><form accept-charset="UTF-8" action="https://public.govdelivery.com/accounts/USDOC/subscribers/qualify" id="GD-snippet-form" method="post"> <input name="utf8" type="hidden" value="✓" /> <input name="authenticity_token" type="hidden" value="KYi9hmgKqvcMOKf453K61tlo2i3pCo8sVKFUH73sfXB1gecwmSLcalxpsqf6Vj4zDIv5vztIijVjsn5SGnDrfw==" /> <fieldset> <legend> Sign up for email updates </legend> <div> <p>To sign up for updates or to access your subscriber preferences, please enter your contact information below.</p> </div> <ol class="form"> <li class="email_fields" style="display: block"><label for="email"><img alt="Required" class="required" src="https://content.govdelivery.com/images/required.gif" />Email Address</label><br /> <input class="long" id="email" name="email" type="text" /></li> </ol> <div class="button_panel"> <input class="form-button usa-button" name="commit" type="submit" value="Subscribe" /></div> </fieldset> </form> </div> </div> </div> </div> </div> </div> </div> </footer> </div> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","scriptPath":null,"pathPrefix":"","currentPath":"node\/2704","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en","currentQuery":{"q":"\/ofm\/publications\/handbooks-and-manuals\/financial-management"}},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"ajaxPageState":{"libraries":"back_to_top\/back_to_top_icon,back_to_top\/back_to_top_js,classy\/base,classy\/messages,commerce\/accessibility,commerce\/digital_analytics_program,commerce\/footer,commerce\/govdelivery,commerce\/header,commerce\/offices,commerce\/openid_connect,commerce\/uswds,core\/drupal.dialog.ajax,core\/normalize,custom\/offices,extlink\/drupal.extlink,fontawesome\/fontawesome.svg,fontawesome\/fontawesome.svg.shim,google_analytics\/google_analytics,system\/base,uswds\/drupal,uswds\/footer,uswds\/header,uswds\/uswds","theme":"commerce","theme_token":null},"ajaxTrustedUrl":[],"back_to_top":{"back_to_top_button_trigger":100,"back_to_top_prevent_on_mobile":false,"back_to_top_prevent_in_admin":false,"back_to_top_button_type":"image","back_to_top_button_text":"Back to top"},"google_analytics":{"account":"G-43SPHKNB7Z","trackOutbound":true,"trackMailto":true,"trackTel":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"},"data":{"extlink":{"extTarget":false,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":false,"extSubdomains":true,"extExclude":".\\.gov","extInclude":"","extCssExclude":".usa-footer-contact-links a, .usa-footer__social-links a","extCssExplicit":"","extAlert":true,"extAlertText":"The United States Department of Commerce\r\n\r\nYou are now leaving a Department of Commerce Web site.\r\n\r\nThe Department of Commerce does not endorse the organizations or views represented by this site and takes no responsibility for, and exercises no control over, the accuracy, accessibility, copyright or trademark compliance or legality of the material contained on this site. Thank you for visiting our site.","mailtoClass":"mailto","mailtoLabel":"(link sends email)","extUseFontAwesome":false,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":[]}},"user":{"uid":0,"permissionsHash":"e9a22412fbff4b4af13117b9144b0dd2d0e2af631e1c0e8982e0e8845f07503d"}}</script> <script src="/sites/default/files/js/js_hW63Fut6k7ky8K_Ex0QpaVH_cUEVgN7HbLQc953_4pI.js"></script> <script src="/sites/default/files/js/js_kcBrTxnzjmhVKfnoVhm9paNB6H8-eQrjLC3u-TGj2wU.js"></script> <script src="/sites/default/files/js/js_XJRvibceJbDsOko_9SyiFm0HzNtH4Fudxarp397y2uM.js"></script> <script src="//content.govdelivery.com/overlay/js/1374.js"></script> <script src="//dap.digitalgov.gov/Universal-Federated-Analytics-Min.js?agency=DOC" id="_fed_an_ua_tag"></script> <script src="/sites/default/files/js/js_oiyrtTNxaFHw-ixjOaWbF1n-7lcbNYq__065GP4TAiE.js"></script> </body> </html>