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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 subsection 4735.30d of this chapter and OMB Circular No. A-136 for supplemental information on sustainability financial statements. Reporting requirements in this chapter are grouped as follows: Section 4735 includes FR data requirements, Section 4750 includes intra-governmental requirements, and Section 4755 includes GTAS ...

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