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Chapter 4700

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Chapter 4700. FEDERAL ENTITY REPORTING REQUIREMENTS FOR THE FINANCIAL REPORT OF THE. UNITED STATES GOVERNMENT. This Treasury Financial Manual (TFM) Chapter prescribes how federal entities provide data for the Financial Report of the United States Government (FR) using the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS). along with additional details from the audited entity's financial statements. This Chapter also includes a listing of the federal entities included in the FR, a description of the Intra-governmental Transactions (IGT) process, and requirements for submitting pre-closing GTAS Adjusted Trial-Balance (ATB). Please refer to Office of Management and Budget (OMB) Circular No.

Section 4720—Terms and Definitions For terms and definitions related to this chapter, please view the TFM Glossary. 4725—Reporting Entity Reporting Entity Purpose To provide the Federal Accounting Standards Advisory Board’s (FASAB) Statements ... in Appendix 1b and include the basis for determination.

  Terms, Glossary, Appendix

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