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Governmentwide Financial Report System


Description of the Financial Reports Division

The Financial Reports Division (FRD) is part of Governmentwide Accounting in the Bureau of the Fiscal Service, under the United States Department of the Treasury.

FRD is responsible for preparing and publishing the Financial Report of the United States Government (FR), providing guidance for federal program agencies (FPAs) on Governmentwide accounting reporting policies, and the reconciliation of intragovernmental transactions

Office of Management and Budget (OMB) Circular A-136 states that the FR must be issued no later than one month after the 45 day deadline for FPAs to submit their Performance and Accountability Reports to OMB and the Congress.

FRD, in consultation with OMB, issues the FR by the established due date. The FR provides the President, Congress, and the American people with a comprehensive view of the federal government's finances.

The FR is audited by the Government Accountability Office (GAO) annually.

FRD manages two internet applications:

  1. Governmentwide Financial Report System (GFRS); and
  2. Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS)

The GFRS application is located on ISIM - (IBM Tivoli Identity Management) and can be found at

The GTAS application is located on ISIM - (IBM Tivoli Identity Management) and can be found at

FRD uses the two applications to collect and analyze data for the publication of the FR.

FRD routinely conducts and participates in seminars and conferences, administers training sessions and addresses agency requirements and concerns on their yearly submissions of financial reporting data.

FRD works with agencies to help improve the timeliness, accuracy, and consistency of their financial reporting.

Last modified 12/18/18