Federal Borrowings Program

The Federal Borrowings Program is administered by the Bureau of the Fiscal Service’s (Fiscal Service) Federal Investments and Borrowings Branch. The purpose of the Federal Borrowings Program is to facilitate loans to federal agencies on behalf of the Department of the Treasury (Treasury). Federal agencies that have the appropriate legal authority granted by Congress through legislation may borrow funds from Treasury. The proceeds from these borrowings are used to support programs such as education, housing, flood relief, agriculture, and small businesses.

The Federal Investments and Borrowings Branch (FIBB)

• Maintains the detailed records of the loan transactions between Treasury and other federal agencies.
• Accounts for and reports Treasury’s loans receivable and the related interest.

Credit and Non-Credit Reform Accounts

FIBB uses the Federal Credit Reform Act of 1990, as amended (FCRA), to separate federal agencies’ borrowing accounts into two categories: accounts that are subject to FCRA (Credit Reform Accounts) and accounts that are not subject to FCRA (Non-Credit Reform Accounts). Select the links below for more information:

• Credit Reform Accounts
  • New Accounts: Preparing to Borrow
  • Principal Transactions
  • Interest Transactions
  • Reports
  • Guidance
• Non-Credit Reform Accounts
  • New Accounts: Preparing to Borrow
  • Principal Transactions
  • Interest Transactions
  • Reports
  • Guidance

Contact FIBB

304-480-7488

Borrowings@fiscal.treasury.gov