6 FAH-5 H-490
Headquarters Costs Included in Post Budgets
(CT:ICASS-37; 07-02-2013)
(Office of Origin: CGFS/ICASS)
6 FAH-5 H-491 Direct-Hire American Salary Costs
(CT:ICASS-37; 07-02-2013)
(Applies to participating ICASS agencies)
a. A post’s ICASS budget includes headquarters-funded costs as detailed in this subchapter.
b. Description: The Bureau of Budget and Planning (BP) centrally manages the American Salaries (AmSal) Account (quasi sub-object 0006) and funds the salaries, benefits (e.g., health and life insurance, retirement contributions) and, where applicable, post hardship differential costs of permanent, full-time U.S. citizen employees. The variability of U.S. citizen personnel cost elements and their dispersion over approximately 260 locations abroad precludes individual posts from managing the American salaries of their employees.
c. BP calculates the American salary cost factor for each Foreign Service position grade based on total anticipated charges to the ICASS American salary account for that fiscal year, divided by the number of ICASS American direct-hire (DH) positions at each grade level. These cost factors are based on the Foreign Service position grade (not employee grade), at a standardized step level programmed into the ICASS software. The ICASS budget committee periodically reviews and approves cost factors which are then incorporated into the ICASS software.
d. Should an American direct-hire ICASS position remain vacant for more than six months with no temporary duty (TDY) replacement, the salary cost of the position is omitted from the ICASS budget and agencies are not charged that fiscal year. ICASS American DH positions filled more than six months would be included in the ICASS budget as if that position had been filled for the entire year.
e. The American salary costs are not funded from within post’s target levels.
f. Allocation of costs to cost centers: The time of each ICASS American direct-hire position is allocated to one or more of the ICASS cost centers/sub-cost centers according to the work performed by the employee. The American salary costs follow the same cost center distribution as all other costs of that position.
6 FAH-5 H-492 Post Assignment Travel (PAT) Costs
(CT:ICASS-16; 10-15-2010)
(Applies to participating ICASS agencies)
a. Description: The Bureau of Human Resources (HR) centrally manages the post assignment travel (PAT) account, which is an allotment to fund permanent change-of-station transfers by Foreign Service officers (and Civil Service personnel on excursion tours) between Foreign Service posts and domestic U.S. assignments. It includes home leave and foreign transfer allowances. The variability in PAT costs mirrors that encountered in the related American Salaries account for many of the same reasons.
b. The annual PAT cost factor represents the average cost associated with the transfer of a U.S. citizen ICASS employee and family as estimated by HR and approved by the ICASS budget committee. Costs are budgeted for all ICASS direct-hire (DH) Americans regardless as to whether the employee will transfer that fiscal year. PAT costs are not funded from within post’s target levels.
c. Should an American DH ICASS position remain vacant for more than six months, with no temporary-duty (TDY) replacement, the PAT cost of the position would be omitted from the ICASS budget and agencies would not be charged that fiscal year. PAT for ICASS American DH positions filled more than six months would be included in the ICASS budget as if that position had been filled for the entire year.
d. Allocation of costs to cost centers: As with the American salary costs, PAT costs are allocated to the cost centers/sub-cost centers according to the time allocation of the American ICASS DH position.
6 FAH-5 H-493 Other Costs
(CT:ICASS-16; 10-15-2010)
(Applies to participating ICASS agencies)
a. Description: Post’s ICASS budget may also include headquarters-funded, regional bureau costs (quasi sub-object 0001)―funding which is included in post’s ICASS target. The regional bureau costs represent costs that the regional bureau in Washington funds for post’s benefit (i.e., central maintenance contracts). Those posts which budget for regional bureau costs will be notified in advance of the budget preparation by the regional bureau.
b. Allocation of costs to cost centers: Other headquarters-funded costs are allocated to one or more ICASS cost centers according to the intended usage of those funds (i.e., maintenance contract funds may be allocated to several of the Building Operating Expense cost centers to which this maintenance service is provided).
6 FAH-5 H-494 THROUGH h-499 UNASSIGNED