Transcription of 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. A-136 for the reporting requirements for federal entities' audited financial statements. This TFM Chapter does not include all reporting requirements for GTAS. Additional information can be found on the GTAS website.
The Balance Sheet is a financial statement with an agreed upon set of standardized financial statement lines between the entity and government-wide financial statements. The SNC and the SOCNP are not standardized; therefore, they are referred to as reclassified financial statements (Balance Sheet, Reclassified SNC, and
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