The following reports show nonexpenditure transfers posted in STAR, the Federal governments accounting system administered by the Department of the Treasurys Financial Management Service (FMS). Working together, FMS and OMB created these reports to assist agencies in analyzing their nonexpenditure transfers. We will update the reports once a week, generally on Tuesdays.
The "Transfer Type" column in these reports shows how FMS records (or posts) the nonexpenditure transfers in its systems even though OMB would not record some of these nonexpenditure transfers the same way. For example, FMS records transfers of budget authority between parent and allocation TAFSs as balance transfers. However, OMB classifies them as transfers of new budget authority; the OMB treatment is consistent with and supported by the United States Standard General Ledger (US SGL).
You can refer to several places for additional information on nonexpenditure transfers. For descriptions of different kinds of transfers, you can refer to OMB Circular No. A-11 appendix F, or the Department of the Treasury's USSGL website at:
You can also refer to the Treasury Financial Manual (TFM) chapter "Warrants and Nonexpenditure Transfers". The TFM chapter includes Appendix 3, which is a guide to using the GWA System NET Application including related USSGL transfer accounts.
Agencies may find these reports useful in several ways. For instance, the reports should help agencies analyze and reconcile transfers. In addition, agencies may find these reports helpful when preparing FMS quarterly "F' file submissions described in TFM 2-4700 (4706.30--Quarterly Intragovernmental Transaction Reconciliation Process). This TFM guidance relates to reporting of reciprocal categories 19 and 28 activity (see Page 114 of the 2005 Federal Intragovernmental Transaction Accounting Policy Guide).
As these reports are being posted on the web for the first time in July 2005, agencies having questions may send comments or inquiries via email to: