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.
must designate a Point of Contact (POC) to assist with financial reporting. Fiscal Service will send a data call to the 40 significant entities, and select other entities, requesting that the CFO of each federal entity designate the certifying officials and POCs for various required year-end functions.
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