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Non-Credit Reform Accounts

A Non-Credit Reform Account is an account that does not fall under the Federal Credit Reform Act of 1990 (FCRA), as amended, for which a federal agency has been granted authority by law to borrow from Treasury.

New Accounts: Preparing to Borrow

To Establish Treasury Account Symbols

Agencies with new borrowing authority should contact:

More information:

To Establish a New Non-Credit Reform Borrowing Agreement

Prior to borrowing, borrowing agencies for Non-Credit Reform accounts must work with the Department of the Treasury, including Fiscal Service’s Federal Investments and Borrowings Branch (FIBB), to establish a borrowing agreement. The borrowing agreement will incorporate:

Agencies can contact FIBB ( to begin the initial establishment process for a Non-Credit Reform borrowing agreement.

Principal Transactions

All principal borrowing and repayment transactions should be submitted by borrowing agencies through the Agency Transaction Module of the Central Accounting Reporting System (CARS). For more information visit Obtaining access to CARS or call the Treasury Support Center (877-440-9476).

Interest Transactions

Borrowing agencies will need access to the Intragovernmental Payment and Collection (IPAC) System for non-principal transactions. For more information visit Obtaining access to the IPAC System or call the Treasury Support Center (877-440-9476).


Each month, FIBB posts reports containing Treasury’s Loans Receivable, Capitalized Interest Receivable, Interest Receivable, Interest Revenue, Gain, and Loss balances associated with agency borrowings from Treasury for each borrowing account on the Federal Borrowings Program Reports page. A Report Instructions page is available if further assistance with reports is needed.