Core Competencies

The Cash Accounting Division (CAD) of the Bureau of the Fiscal Service suggests the following to provide a core competency for reporting and reconciling Fund Balance with Treasury (FBWT) accounts.

The guidelines and on-site visits listed below will provide the broad training and skills necessary to understand and perform accurate accounting, reporting, and reconciliation of information that affect the FBWT.

This site will be updated as additional information becomes available.

Guidelines

• Treasury Financial Manual
  • I TFM 2-5100 Reconciling Fund Balance with Treasury Accounts
  • I TFM 2-3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury
• Treasury Financial Manual Supplement