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Bureau of the Fiscal Service
Reference & Guidance

Reference & Guidance

Featured Reference Material

Treasury Financial Manual (TFM)

The TFM is the Department of the Treasury’s official publication of policies, procedures, and instructions concerning financial management in the Federal Government.


About the U.S. Standard General Ledger (USSGL)

The USSGL provides a uniform chart of accounts & technical guidance for standardizing federal agency accounting.

Learning and support scenarios for USSGL users
Current USSGL at the Treasury Financial Manual

Reference Books

Green Book

The Green Book is a comprehensive guide for financial institutions that receive ACH payments from and send payments (i.e. collections) to the federal government.

Gold Book

Check reclamation is a recovery procedure used by the Bureau of the Fiscal Service to obtain refunds (reclamations) from a presenting financial institution for paid U.S. Treasury checks.


The FAST Book is Supplement 1 to Volume I of the Treasury Financial Manual (TFM). It lists receipt, appropriation, and other fund account symbols and titles assigned by the Department of the Treasury.

Regulations and Guidance, by Program Area

More Reference and Guidance

Annual Fiscal Service Letters

View the annual Fiscal Service letters.

Last modified 12/12/18