Chief Financial Officer Manual Volume 3

Number: 4260.3 CFO
Status: Active
Signature Date: 05/23/2019
Expiration Date: 05/23/2026

                 Washington, DC 20405


CFO 4260.3
                                                                                                       May 23, 2019


SUBJECT: Chief Financial Officer Manual Volume 3

1.  Purpose.  This Order issues and transmits the Chief Financial Officer Manual, Volume 3, Specific Policies and Procedures for the Public Buildings Service (PBS).

2.  Background.  This Manual establishes uniform accounting policies specific to activities of PBS and provides guidance on procedures and operational requirements where appropriate. While it does not include every policy or procedure, this Manual is a useful supplement to other manuals and references, including Federal Accounting Standards Advisory Board (FASAB) pronouncements, Government Accountability Office (GAO) decisions, Office of Management and Budget (OMB) circulars, and United States Department of the Treasury (Treasury) Bureau of the Fiscal Service (Fiscal Service) regulations and guidelines, and various public laws (Pub.  L.) pertaining to financial management within the Federal Government. To ensure consistent application by all PBS organizations, the Office of the Chief Financial Officer (OCFO) shall be contacted when clarification, technical guidance, implementation guidance, or other information is needed.  Informal or formal requests addressed to FASAB for an interpretation, clarification, technical guidance, implementation guidance or other information shall be submitted through the OCFO.