Chapter 4700
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. A-136 for the reporting requirements for federal entities' audited financial statements. This TFM Chapter does not include all reporting requirements for GTAS.
thereof (i.e., consolidation or disclosure), a related party or do not meet the criteria of SFFAS No. 47. Federal entities are required to confirm Reporting Agency determinations in Appendix 1b via an annual data call response. Notify Fiscal Service if a survey is needed to document changes in rationale or for a new Reporting Agency determination.
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