Chief Financial Officer Manual Volume 2

GENERAL SERVICES ADMINISTRATION

               Washington, DC 20405

CFO 4260.2A

March 5, 2020

GSA ORDER

SUBJECT:  Chief Financial Officer Manual Volume 2

1.  Purpose. This Manual issues and transmits the revised CFO Manual, Volume 2, Financial Reporting Requirements...

2.  Cancellation. This Manual cancels and supersedes CFO P 4260.2 CFO Manual, Volume 2, Financial Reporting Requirements, dated March 6, 2012 and CFO-IL-18-1, General Services Administration Implementation of Statement of Federal Financial Accounting Standard (SFFAS) 47, Reporting Entity, dated September 19, 2018.

3.  Applicability. The provisions of the Manual apply to all organizations within GSA.

4.  Nature of Revision. CFO 4260.2A incorporates requirements of new and revised accounting standards issued by the Federal Accounting Standards Advisory Board (FASAB), and updates for changes in procedures and systems used in the financial reporting process.