1 FAM 610 BUREAU OF THE COMPTROLLER AND GLOBAL FINANCIAL SERVICES (CGFS)

UNCLASSIFIED (U)

1 FAM 600
Financial Bureaus

1 FAM 610

Bureau of the Comptroller and Global Financial Services (cgfs)

(CT:ORG-692; 02-07-2025)

(Office of Origin: CGFS/EX)

1 FAM 611 Comptroller for THE BUREAU OF THE COMPTROLLER AND Global Financial Services (cgfs)

1 FAM 611.1 Overall Responsibilities

(CT:ORG-692; 02-07-2025)

The Comptroller:

a. Carries out the authorities and responsibilities of the Department’s Chief Financial Officer (CFO) as Acting CFO, including:

(1) Manages the Department’s corporate financial management platform in support of foreign policy objectives;

(2) Oversees all financial management activities relating to the programs and operations of the Department;

(3) Develops and maintains an integrated agency accounting and financial management system, compensation system, and other corporate financial management and budgetary applications;

(4) Directs and manages the Department’s financial management personnel, activities, and operations;

(5) Monitors the financial execution of the budget in relation to actual expenditures; and

(6) Performs other functions in accordance with 31 U.S.C. 901 et seq.

b. Serves as the primary advisor to the Under Secretary for Management and other Department executives and acts as the Department’s external liaison on all matters relating to the Department’s worldwide financial management operations, and provides guidance and coordination to the Department's financial management program;

c. Identifies, evaluates, prioritizes, and acts on Department-wide financial management issues requiring both short-term and long-term planning and coordination and develops, implements, and oversees short-term and strategic financial management plans for worldwide financial operations;

d. Chairs the Department’s Management Control Steering Committee;

e. Serves or designates an appropriate official to serve as the internal administrative review official for debts collected by the Department domestically and oversees the exercise of debt collection authorities delegated to CGFS by the Under Secretary for Management;

f. Serves as the Department’s Senior Accountable Official for the quality and objectivity of, and internal controls over, the Department’s publicly disseminated spending information;

g. Establishes effective financial management policies and management controls, including integrating budget execution and accounting functions, and leveraging the use of electronic technologies (e-government);

h. Assists international affairs (Function 150) agency heads in developing policies, plans, and programs to achieve U.S. foreign policy goals;

i. Directs, manages, and provides policy guidance and oversight of Departmental financial management personnel, activities, and operations including:

(1) Preparing the Department's Agency Financial Report;

(2) Directing and guiding recruitment, selection and training of personnel to carry out the Department's financial management program and collaborating with the Bureau of Human Resources (HR) and regional bureaus for the assignment of financial personnel overseas; and

(3) Approving and managing agency financial management systems design or enhancement projects.

j. Exercises oversight over the policies, procedures and activities related to the implementation of the systems providing for the management and funding of shared administrative support activities overseas authorized in 22 U.S.C. 2695, and the related financial management activities authorized under 22 U.S.C. 2684. These authorities are implemented through the International Cooperative Administrative Support Services (ICASS) system;

k. Mandates Department-wide data and reporting format requirements for financial management systems;

l. Represents the Department on the U.S. Government-wide CFO Council;

m. Serves as a member of the Department's Executive Resources Board;

n. Directs the Department's Government Accountability Office (GAO) liaison activities;

o. Manages the Department's advisory committee program and ensures that the Department is in compliance with the requirements of the Federal Advisory Committee Act, related implementing Executive Orders, and OMB circulars;

p. Makes determinations on whether to close advisory committee meetings to the public and to approve the notification of less than 15 days public notice of advisory committee meetings;

q. Reviews major legislative and other programmatic proposals and provides advice to the Secretary on Federal cost and program benefit estimates (major procurements and changes in credit programs);

r. Ensures the establishment of effective general and financial management practices in accordance with the Chief Financial Officer’s Act of 1990 (31 U.S.C. chapter 9) and other legal authorities as appropriate;

s. Monitors the financial execution of the Department’s budgetary resources as well as preparing and submitting timely performance reports to the Secretary and advising the Secretary on the annual Federal Managers Financial Integrity Act (FMFIA) Report;

t. Prepares and transmits an annual report to the Secretary and the Director of OMB in accordance with 31 U.S.C. 902(a)(6);

u. Ensures timely and accurate information on contract disbursements in relation to projected costs and actual commitments and test results, including cost estimates for major procurements;

v. Manages, monitors, evaluates, and approves the design, budget development, implementation, operation, and enhancement of Departmental accounting and financial systems;

w. Ensures adequate systems are in place to produce useful, reliable, and timely financial and related programmatic information;

x. Evaluates the installation and operation of accounting, financial and asset management systems and other information systems that provide financial and/or program performance data, and develops financial performance indicators for inclusion in financial systems and financial reports and statements;

y. Serves, in accordance with applicable law, as the Department's Deputy Chief Financial Officer;

z. Approves the design of other information systems that provide financial and/or program performance data used in financial statements to ensure that duties of the CFO can be carried out;

aa. Executes and ensures the timely and accurate pay for all Department employees and agencies serviced for payroll under ICASS or other agreements;

bb. Prepares the following Department guidance:

(1) 1 FAM 610 Bureau of the Comptroller and Global Financial Services (CGFS);

(2) 2 FAM 020, Management Controls;

(3) 4 FAM Financial Management, and its related Foreign Affairs Handbooks in their entirety:

(a) 4 FAH-1 Account Structure and Classification Codes Handbook;

(b) 4 FAH-2 Disbursing Officer Handbook; and

(4) 6 FAM 900 International Cooperative Administrative Support Services (ICASS) Policy, and the related Foreign Affairs Handbook, 6 FAH-5 International Cooperative Administrative Support Services Handbook; and

(5) 5 FAH-4 H-710 Processing Information Requests from the Government Accountability Office (GAO).

cc. Directs implementation of, and the Department's compliance with, the Federal Managers Financial Integrity Act (FMFIA) and OMB Circulars A-123 and A-127 and monitors and requires corrective actions on reported material weaknesses and reportable conditions;

dd. Establishes, reviews and ensures compliance throughout the Department with internal control policies, standards, and compliance guidelines, including training activities and maintenance of internal control systems;

ee. Ensures compliance throughout the Department with applicable accounting standards issued by the Federal Accounting Standards Advisory Board and financial information and systems functional standards (including the Standard General Ledger and the Core Financial Systems Requirements);

ff. Reviews and approves financial reports and statements prepared by Department components for transmittal to the Secretary, OMB, the President, the Congress, or external groups. Ensures that data are auditable, and works with the Office of the Inspector General (OIG) to improve the ability to audit such reports and statements;

gg. Ensures adequate controls over cash management, credit management, and debt collection operations with respect to real property, equipment, and inventories;

hh. Acts as reviewing official for proposals to prosecute false claims or statements under the Program Fraud Civil Remedies Act (31 U.S.C. 3801-3812) and the implementing regulations (13 CFR Part 142); and

ii. Exercises management over the policies, procedures and activities related to the implementation of Section 4, Section 25 and Section 36 of the State Department Basic Authorities Act (22 USC 2671, 22 USC 2697 and 22 USC 2708, respectively).

jj. Directs implementation of and ensures compliance with the Digital Accountability and Transparency Act of 2014.

1 FAM 611.2 Organization

(CT:ORG-293; 01-18-2013)

An organization chart of the Bureau of the Comptroller and Global Financial Services (CGFS) is found at 1 FAM Exhibit 611.2.

1 FAM 611.3 Authorities

(CT:ORG-692; 02-07-2025)

Legal authorities pertaining to the work of the Bureau of the Comptroller and Global Financial Services (CGFS) include:

(1) Budget and Accounting Procedures Act of 1950 (31 U.S.C. Section 3511 - 3515, 3521) —This Act authorizes the Comptroller General to audit the financial transactions of U.S. Government agencies and to prescribe, in consultation with the President and the Department of the Treasury, accounting standards and requirements for executive agencies;

(2) Cash Management Improvement Acts of 1990 and 1992 (31 U.S.C. 3335 and 6503) (Public Law 101-453, 102-589)—This Act ensures greater efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and the States. It calls for timely disbursement of Federal funds and Treasury penalty against agencies for noncompliance;

(3) Chief Financial Officer’s Act (Public Law 101-576, November 15, 1990; 31 U.S.C. 901 et seq.)—This Act requires the designation of a CFO for the Department of State to be appointed by the President, by and with advice and consent of the Senate, for the express purpose of bringing more effective general and financial management practices to the Department. The Act also provides specific statutory authority and functions of the CFO. It also supports integration and modernization of the U.S. Government's financial systems and provides for cost information development and reporting;

(4) Clinger-Cohen Act (Information Technology Management Reform Act) (Division E of Public Law 104-106)—This Act requires agencies to establish a planning process for capital investments in information technology, encourages interagency and U.S. Government-wide acquisitions of systems and, when advantageous, the use of commercial off-the-shelf software. It also authorizes chief information officers at the agencies and stresses integrated information systems;

(5) Debt Collection Improvement Act (DCIA) of 1996 (31 U.S.C. 3701, 31 U.S.C. 3711, 31 U.S.C. 3716) (Public Law 104-134)—This Act authorizes and requires actions to maximize collections of delinquent debts, minimize costs of collection, reduce losses, and inform the public of these procedures;

(6) Debt Collection Act of 1982 (Public Law 97-365)—Amends the Privacy Act of 1974 requiring disclosure of individual records to a consumer reporting agency, increasing the efficiency of U.S. Government-wide efforts to collect debts as well as providing additional procedures for collection of debts owed to the United States;

(7) The Department of State, Foreign Operations, and Related Programs Appropriations Act —This annual appropriation provides funds to be spent, and fees to be collected, for Department operations, assessed contributions for international organizations; the Act appropriates funds to the Executive Office of the President (EOP), Peace Corps, Department of Treasury, and other agencies conducting international programs for foreign assistance and related purposes;

(8) Department of State Basic Authorities Act (Public Law 84-885) This Act authorizes Department of State’s organizational structure, including senior positions such as the Secretary of State and the Deputy Secretary of State, and requires the Secretary to supervise and direct DOS, it also provides certainauthority for the Department of State;

(9) Federal Activities Inventory Reform Act of 1998 (Public Law 105-270)—Directs each executive agency to submit to OMB a list of activities performed by the Federal Government source for the agency, which are not inherently governmental functions;

(10) The Federal Advisory Committee Act (Public Law 92-463, 5 U.S.C. Appendix 2)—This Act provides for the establishment and management of advisory committees, including procedures for closed meetings or meetings held without the normally prescribed public notice;

(11) Federal Credit Reform Act of 1990 (2 U.S.C. 661)—The Act seeks to measure more accurately the costs of Federal credit programs and to place the cost of credit programs on a budget basis equivalent to other Federal spending;

(12) Federal Financial Management Act of 1994 (31 U.S.C. 3332)—This Act requires Federal payments to be made electronically;

(13) Federal Financial Management Improvement Act (FFMIA) of 1996 (31 U.S.C. 3512) (Public Law 104-208, Secs. 801-808)—This Act requires U.S. Government agencies to use the standard general ledger, prepare financial statements in accordance with generally accepted accounting principles, and to ensure financial management systems meet specified standards;

(14) Federal Managers' Financial Integrity Act (FMFIA) of 1982, as amended (31 U.S.C. 3512)—This Act requires ongoing evaluations of the management control and accounting systems that protect Federal programs against fraud, waste, abuse, and mismanagement. It further requires the Secretary to submit a report annually to the President and the Congress on the conditions of these systems and actions taken to correct identified weaknesses;

(15) Department of State Authorization Acts—This legislation authorizes appropriations for Department accounts and contains certain statutory authorities related to administration of the Department and foreign policy matters;

(16) Foreign Service Act of 1980, as amended (Public Law 96-465; 22 U.S.C. 3901 et seq.)—This Act provides for the Foreign Service personnel system and the administration of the Foreign Service Retirement and Disability System;

(17) Government Management Reform Act (GMRA) of 1994 (Public Law 103-356)—This Act requires electronic payments, establishment of franchise fund pilot programs, and simplification of the management reporting process. The Act requires the Secretary to submit to the Director of OMB an annotated financial statement of the agency for the preceding fiscal year. Title IV of this Act is also cited as the Federal Financial Management Act of 1994;

(18) Government Performance and Results Act (GPRA) of 1993 (31 U.S.C. 1115 and 1116, Public Law 103-62)—This Act requires U.S. Government agencies to provide for the establishment of strategic planning and performance measurement in the budgeting process;

(19) Inspector General Act of 1978, as amended (5 U.S.C. Appendix 3)—Section 5 of the Act requires the Secretary to transmit to Congress semiannual reports of the activities of the Office of the Inspector General (OIG), and the Secretary's comments on the report. The report discusses major problems in the Department, the most significant findings, and statistical data;

(20) Paperwork Reduction Act of 1995 (Public Law 104-13)—This Act requires Federal agencies to manage information collection to reduce the burden of Federal paperwork on the public;

(21) Prompt Payment Act of 1982 and Amendments of 1996 (31 U.S.C. 3901 et seq.)—This Act requires executive departments and agencies to make payments to private parties on time, to pay interest penalties when payments are late, and to take discounts only when payments are made on or before the discount date;

(22) Program Fraud Civil Remedies Act of 1986 (31 U.S.C. 3801-3812)—This Act establishes requirements and procedures for pursuing civil complaints against persons who have defrauded the Department;

(23) Reports Consolidation Act of 2000 (Public Law 106-531)—The Act authorizes the consolidation of financial and performance management reports into a single report in order to provide financial and performance management information in a more meaningful and useful format for the President, Congress, and the public;

(24) State Department Basic Authorities Act (BAA) of 1956, as amended (22 U.S.C. 2651a et. seq.)—Establishes the organizational structure of the Department and provides many of its management authorities. These authorities include establishing a working capital fund (WCF) collecting certain fees, employing personal services contractors abroad, making expenditures arising out of unforeseen emergencies in the diplomatic and consular service, collecting debts, providing consolidated administrative support services, and establishing a buying power maintenance account;

(25) Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (Public Law 104-193), 42 U.S.C. 659—This Act amended the statutory authority (42 U.S.C. 659) for the Federal Government to garnish wages for enforcement of child support and alimony obligations, and enhanced the priority of these obligations over certain other garnishments;

(26) Hatch Act Reform Amendments of 1993 (Public Law 103-94), 5 U.S.C. 5520(a)—This Act authorizes the Federal government to garnish the wages of Federal employees for debts to commercial establishments pursuant to legal process;

(27) Federal Claims Collection Act of 1966, 31 U.S.C. 951-953. Places the responsibility in the Administrative Agencies for collecting debts determined to be due the United States which arise as a result of their activities, which includes the authority to compromise, terminate or suspend collection action;

(28) GPRA Modernization Act of 2010 (Public Law 111-352). Required quarterly performance assessments of Government programs, gives guidance concerning agency strategic plans, and establishes agency performance improvement officers;

(29) Improper Payments Elimination and Recovery Act of 2010 (Public Law 111-204, 31 U.S.C. 3301) amended the Improper Payments Information Act of 2002 (31 U.S.C. 3321) to require agencies to take action to reduce improper payments and recover funds; and

(30)Digital Accountability and Transparency Act of 2014. This Act aims to make information on federal expenditures more easily accessible and transparent and requires the U.S. Department of the Treasury to establish common standards for financial data provided to the government website, USASpending.

1 FAM 611.4 Office of Management and Budget (OMB) Guidance

(CT:ORG-692; 02-07-2025)

a. Among the bulletins issued by OMB providing guidance are:

(1) OMB Bulletin 92-04, Termination of Federal Benefits to Deceased Beneficiaries (01/1992); and

(2) OMB Bulletin 07-04, Audit Requirements for Federal Financial Statements, as amended (09/2009).

b. The following OMB circulars, as well as others, provide OMB guidance (the dates of issuance or revision are in parenthesis):

(1) OMB Circular A-11 (06/2018)—Establishes policies and procedures for preparation and submission of agency budget estimates to OMB. It also provides guidance on budget execution and preparation of strategic and performance plans;

(2) OMB Circular A-21, Cost Principles for Educational Institutions (05/2004)—Establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions;

(3) OMB Circular A-25, User Charges (07/1993)—Establishes Federal policy regarding fees assessed for government services and for sale or use of government goods or resources;

(4) OMB Circular A-50, Audit Follow-Up (09/1982)—Provides the policies and procedures for use by Executive agencies when considering reports issued by the Inspector General (OIG), other Executive Branch audit organizations, the GAO, and non-Federal auditors where follow-up is necessary;

(5) OMB Circular A-76, Performance of Commercial Activities, as amended (05/2003)—Establishes Federal policy regarding the performance of commercial activities and implements the statutory requirements of the Federal Activities Inventory Reform Act of 1998, Public Law 105-270. The Supplement sets the procedures for determining whether commercial activities should be performed under contract with commercial sources or in-house using U.S. Government facilities and personnel;

(6) OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations, as amended (09/1999 and relocated to 2 CFR, Part 215)—Sets standards for obtaining consistency and uniformity among Federal agencies in the administration of grants to and agreements with institutions of higher education, hospitals, and other nonprofit organizations;

(7) OMB Circular A-122, Cost Principles for Nonprofit Organizations (05/2004)—Establishes principles for determining costs of grants, contracts and other agreements with nonprofit organizations (not including colleges and universities);

(8) OMB Circular A-123, Management’s Responsibility for Enterprise Risk Management and Internal Control, as amended (07/2016)—Provides guidance to Federal managers on improving the accountability and effectiveness of Federal programs and operations by establishing, assessing, correcting, and reporting on internal control;

(9) OMB Circular A-123 Appendix D, Compliance with the Federal Financial Management Improvement Act (10/2013)—Prescribes policies and procedures to be followed by executive departments and agencies in developing, operating, evaluating, and reporting on financial management systems;

(10) OMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables (01/2013)—Prescribes policies and procedures for justifying, designing, and managing Federal credit programs and for collecting nontax receivables;

(11) OMB Circular A-130, Managing Federal Information as a Strategic Resource (07/2016)—Establishes policies and procedures for executive departments and agencies in managing information, information systems, and information technology;

(12) OMB Circular A-133, Audits of States, Local Governments and Nonprofit Organizations (06/03 and 06/2007)—Sets standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and nonprofit organizations expending Federal awards;

(13) OMB Circular A-134, Financial Accounting Principles and Standards (05/1993)—Establishes policies and procedures for approving and publishing financial accounting principles and standards. It also establishes the policies to be followed by the executive branch agencies and OMB in seeking and providing interpretations and other advice related to the standards;

(14) OMB Circular A-135, Management of Federal Advisory Committee (10/1994)—Provides guidance and instructions on the management of Federal advisory committees and requires executive departments and agencies to establish a committee planning and review process;

(15) OMB Circular A-136, Financial Reporting Requirements (07/2018)—Provides a central point of reference for all Federal financial reporting guidance for executive branch departments; and

(16)Management Procedures Memorandum No. 2016-3, Additional Guidance for Data Act Implementation - Provides guidance on reporting Federal appropriations account summary level and Federal award level data in compliance with Data Act.

c. For additional authorities and regulations, please contact the Financial Policy, Reporting, and Analysis Directorate (CGFS/FPRA).

1 FAM 611.5 Definitions

(CT:ORG-692; 02-07-2025)

Accounting functions: The methods and procedures used by the Department to record, classify, and report information on its financial position and operations. Encompassed are the various operations related to financing sources and gains, expenses, losses and transfers out, costs, assets, liabilities, and net position activities. This includes the manual and automated procedures and processes from the point a transaction is authorized (initiated) to issuance of financial statements and management information reports containing the data in detail or in summary form.

Agency Financial Report (AFR): An annual report submitted by the CFO to the Secretary and the Director of OMB in accordance with the Chief Financial Officer Act, the Government Performance and Results Act, the Government Management Reform Act, the Federal Managers’ Financial Integrity Act, the Improper Payments Information Act, and the Reports Consolidation Act. The report includes a number of elements, such as:

(1) A description and analysis of the status of financial and performance information in the Department;

(2) Annual financial statements and related audit reports;

(3) The Department’s annual program performance information;

(4) The Federal Managers Financial Integrity Act (FMFIA); and statement of assurance by the Secretary; and

(5) Other relevant Department reports and information.

Authority to update: The authority of a new payroll center to acquire an employee's records from the old payroll center when the employee transfers from one center to another under the Consolidated American Payroll Processing System (CAPPS).

Budget and cost distribution software: A software system that facilitates budget formulation and execution of shared administrative service costs by center (function code) and agency share using either workload statistics or a form of capitation. Included are selected non-post funded costs as well as post costs. A complete description of each application and more technical guidance are included in 6 FAH-5, International Cooperative Administrative Support Services (ICASS) Handbook.

Disaster recovery plan: The detailed plan for restoring operations in CGFS financial service centers in the event of inoperability because of fire, natural disaster, acts of war, or other violence.

Financial analysis and performance reports: The processes whereby financial data are transformed into meaningful information for both Department and external users responsible for making resource allocation decisions, assessing management's performance and stewardship, managing activities, or determining legal compliance.

Financial management matters: Those activities that relate to the fiscal affairs of the Department and the translation of actions into meaningful and relevant information for use in the management process. They cover a broad spectrum of activities including accounting, cash and credit management, reporting, and audit and review, among other things.

Financial management offices: The offices at posts that manage the full range of post-level financial management activities.

Financial management personnel: Employees of the Department who directly or indirectly perform functions described under financial management matters. These personnel may or may not be within the chain of command of the Chief Financial Officer but will, in all cases, be subject to his or her general oversight with respect to financial management matters.

Grants financial management: Those activities that relate to policy development, oversight, procedures and training pertaining to the financial management of grants.

Help desk: A specific group(s) in CGFS established to address system and functional financial issues in a timely manner.

Internal control: The steps taken to provide reasonable assurance that obligations and costs are in compliance with applicable law; funds, property, and other assets are safeguarded; revenues and expenditures applicable to Departmental operations are properly recorded and accounted for; and programs are efficiently and effectively carried out in accordance with law and management policy.

International Cooperative Administrative Support Services (ICASS): A customer-driven, voluntary interagency mechanism for managing and funding administrative support services abroad. It gives posts the authority to determine how services are delivered, at what cost and by whom; ensures that service providers are formally accountable to the customer; and incorporates a full-cost recovery system through a no-year working capital fund (WCF).

ICASS Executive Board: ICASS policy-making body, chaired by the Director of Management Strategy and Solutions (M/SS). Members are generally Deputy Assistant Secretary-level officers from participating agencies. The board meets on an ad hoc basis at least quarterly.

ICASS interagency working group: An interagency working group open to all agencies represented on post ICASS councils and is headed by a chairperson elected annually by members of the interagency working group.

ICASS Service Center (ISC): An interagency staffed office located in the Bureau of the Comptroller and Global Financial Services (CGFS) that reports to the ICASS Executive Board and ICASS Working Group. The ISC staff supports worldwide ICASS implementation.

Intragovernmental Payment and Collection (IPAC): A system that allows agencies to issue payments and provide collecting capabilities by going through the Department of the Treasury via the Internet.

Standard general ledger: A uniform chart of accounts and technical guidance to be used in standardizing Federal agency accounting and to support the preparation of standard external reports required by central agencies.

Warrant: An official document issued by the Secretary of the Treasury that reflects an amount of money authorized and appropriated by public law to be withdrawn from the Department of Treasury. Warranted amounts are established in Treasury Department accounts and subsequent fiscal activity reported by administering departments and agencies is reflected against those amounts for consolidated Federal accounting.

Working Capital Fund (WCF): A Working Capital Fund (WCF) is a type of revolving fund created by statute to finance a continuing cycle of business-type operations. The Department has two. The domestic WCF, which is authorized pursuant to Section 13 of the State Department Basic Authorities Act (22 U.S.C. 2684) and the International Cooperative Administrative Support Service (ICASS) authorized pursuant to Section 23 of the State Department Basic Authorities Act (22 U.S.C. 2695). Both operate using no-year funds.

1 FAM 612 offices attached directly to the comptroller (CGFS)

(CT:ORG-692; 02-07-2025)

1 FAM 612.1 Office of the Executive Director (CGFS/EX)

(CT:ORG-692; 02-07-2025)

The executive director reports to the Comptroller (CGFS) and:

(1) Provides executive direction and support to CGFS and the Bureau of Budget and Planning (BP) Offices for all administrative, management, planning and resource allocation activities and operations, including budget and finance, human resources, contract services, strategic planning, and general services. The Executive Director designs, develops, implements, enhances and maintains bureau administrative systems;

(2) On behalf of the Comptroller, exercises (with authority to re-delegate) all appropriate office administrative authorities except those required by law, regulation, or otherwise to be performed by the Comptroller or higher authority, or by others specifically designated in writing; and

(3) Provides administrative support to the Global Financial Service Center in Bangkok (CGFS/BFSC), the Office of Financial Support and Training in Paris (CGFS/FST), the CGFS Post Support Unit in Sofia, Bulgaria, the CGFS Post Support Unit in Manila, Philippines, the Bureau of Budget and Planning, and any other offices in the Department that the Comptroller is tasked to support.

1 FAM 612.2 Office of the Director of International Cooperative Administrative Support Services (CGFS/ICASS)

(CT:ORG-692; 02-07-2025)

The director of International Cooperative Administrative Support Services (CGFS/ICASS) reports to the Comptroller (CGFS) and:

(1) Ensures the transparency and integrity of the International Cooperative Administrative Support Services (ICASS) system through an interagency-staffed office;

(2) Manages the ICASS program;

(a) Maintains and upgrades the ICASS budget and cost distribution software; and

(b) Maintains and updates 6 FAM 910, International Cooperative Administrative Support Services (CGFS/ICASS), and 6 FAH-5, ICASS Handbook;

(3) Implements and oversees the ICASS system and provides a broad range of financial and customer assistance services that support ICASS operations at posts abroad:

(a) Serving as the primary ICASS help desk for posts abroad, Department bureaus, and other agencies on ICASS policy matters; and

(b) Providing guidance and training support to posts in using the cost distribution software to prepare budgets, allocate costs to cost centers, distribute costs to agencies and invoicing agencies;

(4) Supports the activities of the ICASS Executive Board and ICASS Interagency Work Group, including preparation of issue papers and required research;

(5) Coordinates with other CGFS offices to ensure compatibility of ICASS software with other Department financial systems, including the WCF and accounting systems;

(6) Develops and issues instructions to Department bureaus and posts abroad on the preparation and timing of the ICASS budget submissions, both the initial and the mid-year budget submissions and ensures that Department bureaus and post budgets are submitted in a timely manner;

(7) Performs technical review of budget submissions to ensure that ICASS budget and cost distribution methodology is being followed and analyzes each submission to ensure accuracy and reasonableness and that it falls within the acceptable thresholds established by the interagency working group and CGFS. CGFS/ICASS follows up with Department bureaus and posts, as well as other agencies, for required corrections;

(8) Performs management analyses of ICASS cost data on a macro and post level to derive more efficient and cost-effective management and delivery of shared administrative services;

(9) Serves as the principal liaison between the Department and the supported agencies regarding the ICASS billing and budget review process and develops ICASS invoices for all supported agencies at the beginning of the fiscal year and after the mid-year review;

(10) Ensures the integrity of the information in the ICASS database and the actual invoices; and

(11) Develops responses to inquiries on ICASS issues from Congress and other agencies.

1 FAM 613 Principal Deputy Comptrollerfor Global Operations (CGFS/GO)

(CT:ORG-692; 02-07-2025)

The principal deputy comptroller for Global Operations reports to the Comptroller (CGFS) and:

(1) Oversees the Bureau’s Global Operations carried out in Charleston and in other CGFS locations;

(2) Manages the following organizations:

(a) Global Financial Operations Directorate (CGFS/F);

(b) Global Compensation Directorate (CGFS/GC);

(d) Office of Emergencies in the Diplomatic and Consular Services (CGFS/EDCS);

(3) Serves as the primary advisor to the Comptroller on all financial services operations;

(4) Serves as a member of the Department Senior Assessment Team (SAT);

(5) Oversees the processing of all debt administrative reviews and waiver requests for the Comptroller;

(6) Manages coordination of the bureau's Quality Management System to ensure monitoring of CGFS performance against prescribed goals, establishment of performance measurement standards, and implementation of CGFS internal and external audit programs;

(7) Coordinates with other Department entities located in the Charleston Center on campus-wide planning issues and other activities impacting the center and liaises with other federal enclave and community partners; and

(8) Serves as the designated senior official for Charleston for emergency action coordination and execution.

1 FAM 613.1 Global Financial Operations Directorate (CGFS/F)

(CT:ORG-692; 02-07-2025)

The danaging director for the Global Financial Operations Directorate (CGFS/F) reports to the Principal Deputy Comptroller for Global Operations and:

(1) Manages the following organizations:

(a) Office of Accounting Operations - Domestic (CGFS/F/AOD);

(b) Office of Accounting Operations - Overseas (CGFS/F/AOO);

(d) Office of Reports and Reconciliation (CGFS/F/RR);

(2) Directs the Department's domestic and consolidated financial accounting operational program in compliance with applicable U.S. Government statutes, policies, and regulations and the accounting principles and standards, as recommended by the Federal Accounting Standards Advisory Board (FASAB), and, as endorsed by GAO, OMB, Department of Treasury, and the Joint Financial Management Improvement Program (JFMIP) at Treasury;

(3) Advises the principal deputy comptroller for Global Operations on all matters relating to the domestic and consolidated accounting and fiscal programs of the Department and other agencies that receive fiscal services from the Department;

(4) Monitors the quality of centralized accounting, compensation and fiscal records of the Department and the fiscal data submitted from the bureaus and offices within the Department and from Foreign Service posts;

(5) Monitors the financial data flowing into the central financial accounting system from external systems;

(6) Performs reconciliation of the financial data;

(7) Reviews domestic financial activity;

(8) Identifies potential issues under the Anti-Deficiency Act, 31 U.S.C. 1341;

(9) Prepares management information reports;

(10) Maintains a close working relationship with the Government Accountability Office (GAO), the General Services Administration (GSA), the Department of Treasury, and other relevant U.S. Government agencies on technical matters relating to the fiscal operations, financial accounting, and central reporting activities of the Department;

(11) Assists CGFS/FPRA in the development of policy, procedures, and criteria for recording and reporting the financial effects of the activities for all bureaus, programs, and other agencies receiving fiscal services from the Department domestically;

(12) Provides fiscal services for the Department domestically including the review, audit, and certification of travel, transportation and other payments;

(13) Performs financial accounting and fiscal services for the Department's WCF and participates in the planning and management of the fund;

(14) Participates in the establishment of, and implements necessary policy and procedures for, the complete range of fiscal activities including maintaining the general ledger and accounting services, processing vendor and employee claims, and debt management services consistent with standards, principles, and policies promulgated under statutory and regulatory authority and incorporating the effective use of sound management controls;

(15) Maintains the accounting records of the central financial accounting system consisting of:

(a) A standardized general ledger with control over obligations, expenditures, receivables, property, loans, other assets, income, expense and cost accounting in accordance with Financial Accounting Standards Board and other regulatory requirements;

(b) Allotment accounting for all accounts;

(d) Collection of revenue and other receivables due the Department;

(e) Trust and gift accounts;

(f) Suspense accounts; and

(g) Accounting for and reporting on various ad hoc programs and activities under the purview of the Department;

(16) Maintains liaison with representatives of the offices of Supply, Transportation and Procurement (A/LM/ST), OIG, DT, Acquisitions (A/LM/ACQ), as well as regional and functional bureaus in matters relating to the statutes, regulations and procedures governing fiscal operations;

(17) Provides allotment accounting services for functional and regional bureaus and the central allotments;

(18) Performs accounting for the sale of property, recognizing and recording properly the receipt of the proceeds;

(19) Processes financial information that is incorporated into the central financial accounting system from external systems;

(20) Processes payments in the central financial accounting systems in accordance with the statutes, regulations and procedures, including the Prompt Payment Act;

(21) Provides travel advance accounting services;

(22) Processes account receivables due from the public employees;

(23) Processes reimbursements due to and from other Federal agencies;

(24) Manages the collection function for receivables;

(25) Ensures compliance with the Federal Credit Reform Act and other statutes governing monies owed to the Federal Government;

(26) Prepares external reports;

(27) Ensures the accuracy and integrity of the General Ledger and subsidiary accounts;

(28) Performs reconciliation and system assurance analysis for the central financial accounting system and the interfaces from subsidiary systems; and

(29) Administers the Department’s Travel Card Program;

(30) As delegated, administers the Department’s program to assign certifying roles and provide an “advisory” source for FMOs or locally employed (LE) staff certifiers on the validity of payment certification, as requested.

1 FAM 613.2 Global Compensation Directorate (CGFS/ GC)

(CT:ORG-692; 02-07-2025)

The managing director for the Global Compensation Directorate (CGFS/GC) reports to the principal deputy comptroller for Global Operations and:

(1) Manages the following organizations:

(a) Office of Global Pay Support (CGFS/GC/PSP);

(b) Office of Payroll Processing (CGFS/GC/PPR);

(d) Office of Systems Interface (CGFS/GC/SI);

(2) Implements policies and procedures (see 4 FAM 510) for the complete range of payroll and retirement operations, consistent with standards, principles, and policies promulgated under statutory and regulatory authority, including the establishment and effective use of sound management controls;

(3) Administers worldwide-consolidated payroll operations, which provide payroll services for all Department U.S. citizen and LE employees worldwide as well as groups of employees from other agencies. CGFS/GC ensures the accurate and timely payment of salaries, allowance-related entitlements, garnishments, allotments, and certification of worldwide payroll payments and administers payroll operations;

(4) Administers the operations of the Foreign Service Retirement and Disability System (FSRDS) and the Foreign Service Pension System (FSPS) for active and retired personnel of the Department, U.S. Agency for International Development (USAID), U.S. Agency for Global Media (USAGM), and other agency participants covered legislatively under the Foreign Service Act (as amended) and consults with and advises individual annuitants on retirement matters and entitlements;

(5) Maintains individual fiscal records for Departmental and other agency employees and ensures the accurate and timely transfer of Civil Service Retirement Fund accountability reporting to the Office of Personnel Management (OPM);

(6) Reviews for adequacy, and from an operational standpoint, proposed statutes, policies, and regulatory issuances affecting the Department's administration of the worldwide payroll and retirement program and makes necessary recommendations;

(7) Serves as the Department's technical advisor at meetings and conferences with other organizations within the Department, and with other U.S. Government agencies, on payroll and retirement policy and operating procedures;

(8) Serves as the chief advisor and consultant to the principal deputy comptroller for Global Operations, clarifying the statutes and regulations governing worldwide payroll and retirement operations and procedures; and

(9) Provides technical assistance and guidance on payroll and retirement operations and procedures to all levels of personnel in the Department and abroad and to representatives of Federal agencies that are furnished administrative support by the Department.

1 FAM 613.3 Office of Global Disbursing Operations (CGFS/DO)

(CT:ORG-692; 02-07-2025)

The managing director for the Office of Global Disbursing Operations (CGFS/DO) reports to the principal deputy comptroller for Global Operations and:

(1) Manages the Department’s global disbursing activities including processing electronic and check payments, purchasing foreign currency, maintaining local currency and U.S. dollar bank accounts and monitoring cashier operations worldwide;

(2) Records the data from Department of the Treasury confirming disbursement of funds for payments; and

(3) Processes collections and payments to the Department and deposits the collections with Treasury and ensures that transactions and fund balances are properly recorded and maintained.

1 FAM 613.4 Office of Emergencies in the Diplomatic and Consular Service (CGFS/EDCS)

(CT:ORG-692; 02-07-2025)

The director of the Office of Emergencies in the Diplomatic and Consular Service (CGFS/EDCS) reports to the principal deputy comptroller for Global Operations and:

(1) Is responsible for coordinating EDCS disbursements and certain official donations and gifts (Gift Fund) to the Department of State;

(2) Ensures all expenditures from the EDCS account are approved by the Under Secretary for Management. The Director is responsible for reporting expenditures quarterly to Congress;

(3) Manages the Department’s Gift Funds program including ensuring that Department policy regarding the solicitation, acceptance, acknowledgement, and allocation processes are followed;

(4) Manages the FSN Emergency Relief Fund's solicitation process and chairs the Relief Fund’s Committee that reviews requests for assistance; and

(5) Is a liaison with the Office of the Legal Adviser (Ethics and Financial Disclosure Office), the Bureau of Administration, Office of Acquisitions, M/White House Liaison, and Global Partnership Initiative to ensure that all donors are vetted in accordance with conflict-of-interest requirements.

1 FAM 614 Deputy Comptroller for Financial, Audit, and Technology Managment (CGFS/FATM)

(CT:ORG-692; 02-07-2025)

The ceputy comptroller for Financial, Audit, and Technology Management reports to the Comptroller (CGFS) and:

(1) Oversees the Bureau’s Financial, Audit, and Technology and programs;

(2) Manages the following organizations:

(a) Financial Policy, Reporting, and Analysis Directorate (CGFS/FPRA);

(b) Chief Information Officer (CGFS/CIO);

(d) Government Accountability Office Liaison (CGFS/GAO);

(3) Has Department-wide responsibility for implementing the provisions of the Federal Managers’ Financial Integrity Act of 1982, the Chief Financial Officers Act of 1990, the Government Management Reform Act of 1994, and the Federal Financial Management Improvement Act of 1996;

(4) Provides advice to the Comptroller and CFO and other executives on all Department-wide and U.S. Government-wide financial management matters, including matters under the CFO Act and other key financial management legislation;

(5) Serves as the primary advisor to the Comptroller and other executives on matters relating to financial management systems, policies, reporting, and financial aspects of Federal assistance for the Department’s worldwide activities;

(6) Directs the Internal Controls Program for the Department, chairs the Senior Assessment Team (SAT) and serves on the Management Control Steering Committee (MCSC);

(7) Prepares the Department’s 5-year financial management plan and ensures the incorporation of guidance and requirements contained in OMB’s government-wide 5-year financial management plan;

(8) Directs the development of financial management metrics for measuring and monitoring financial performance, for inclusion in financial systems and financial reports and statements;

(9) Serves as the Department’s lead and supports the Administration’s Financial Management Agenda Initiatives;

(10) Chairs the Committee of Inquiry into Fiscal Irregularities;

(11) Represents the Department on the Chief Financial Officers Councils; and

(12) Directs the planning, development, and life-cycle management of the Department’s corporate financial resource systems, including the Global Financial Management System (GFMS), the Regional Financial Management System (RFMS), the Global Foreign Affairs Compensation System (GFACS), and associated enterprise financial resource systems.

1 FAM 614.1 Financial Policy, Reporting, and Analysis Directorate (CGFS/FPRA)

(CT:ORG-692; 02-07-2025)

The managing director of Financial Policy, Reporting, and Analysis Directorate (CGFS/FPRA) reports to Deputy Comptroller for Financial, Audit, and Technology Management and:

(1) Manages the following organizations:

(a) Office of Financial Policy (CGFS/FPRA/FP);

(b) Office of Financial Reporting and Analysis (CGFS/FPRA/FRA); and

(2) Prepares annual Department-wide financial statements and the Department’s annual Performance and Accountability Report (PAR) or Agency Financial Report (AFR) that include all Department funds as required by the Chief Financial Officer's Act of 1990, the Government Management Reform Act of 1994, and the Reports Consolidation Act of 2000;

(3) Develops policies and provides guidance for the Departmental implementation and administration of the CFO’s Act and other financial management legislation and monitors and reports on the execution of various implementation plans and provides assistance and guidance in identification and solution of implementation problems and issues;

(4) Develops and issues Department-wide financial policy in accordance with FASAB and other U.S. Government-wide standards and policies;

(5) Prepares and reports financial and related data to the Department of Treasury, OMB, and other regulatory agencies in accordance with applicable laws and regulations;

(6) Prepares the Department’s five-year financial management plan;

(7) Establishes Department-wide financial management data and reporting requirements;

(8) Develops and reports on financial performance indicators;

(9) Analyzes financial data and ensures that financial data and statements, including performance measures are auditable;

(10) Establishes cash and credit management policies and standards;

(11) Provides staff support for the Department's principal representative (Comptroller or Deputy Comptroller) to outside professional organizations or groups, including the CFO Council, Management Control Coordination Council, and the Federal Financial Managers Council; and

(12) Conducts administrative reviews, as delegated, including debts arising from evacuations and repatriations.

1 FAM 614.1-1 Office of Financial Policy (CGFS/FPRA/FP)

(CT:ORG-692; 02-07-2025)

The Office of Financial Policy (CGFS/FPRA/FP):

(1) Maintains 4 FAM, Financial Management, and 4 FAH-3, Financial Management Procedures Handbook which establishes accounting and financial management policy, principles, procedures, and standards;

(2) Determines and maintains the Department's account structure and classification codes currently published in 4 FAH-1, Account Structure and Classification Codes Handbook, which governs the reference files and tables of all financial management systems operating within the Department and the serviced agencies;

(3) Develops, documents, publishes, interprets, and evaluates requests for exception to the policies, principles and standards governing financial management within the Department and serviced agencies, domestically and abroad;

(4) Serves as the Department's liaison for financial policy with senior management officials in the central agencies (OMB, GAO, Treasury, IRS, OPM, GSA) and in other U.S. Government agencies and represents the Department for the purpose of influencing statutory or regulatory promulgation or guidance being proposed by the Congress or the central agencies, as appropriate;

(5) Manages the broad framework of policies, regulations, and procedures related to financial operations abroad and their oversight;

(6) Provides leadership and guidance for the development of specific policies, procedures and criteria for accounting, disbursing, and fiscal operations administered by the Department for its own activities and those of other Federal agencies abroad;

(7) Develops, documents, and interprets Department policy relating to:

(a) The worldwide purchase, administration, and use of foreign currencies;

(b) The collection, management, and deposit of foreign currencies resulting from transactions with foreign governments, vendors, and individuals;

(d) Relationships with commercial banking institutions domestically and abroad;

(8) Develops policy in support of global financial services activities related to disbursing, accounting, and the LE staff payroll, which includes development of new initiatives; and

(9) Interprets, with the assistance of the Office of the Legal Adviser (L), statutes, regulations, policies, and international agreements relating to foreign currency and currency exchange.

1 FAM 614.1-2 Office of Financial Reporting and Analysis (CGFS/FPRA/FRA)

(CT:ORG-692; 02-07-2025)

The Office of Financial Reporting and Analysis (CGFS/FPRA/FRA):

(1) Establishes, coordinates, and implements the policies, practices, and procedures for carrying out the financial statements and reporting requirements of the CFO Act, the GPRA, the GMRA, and the Reports Consolidation Act;

(2) Ensures the accuracy, quality, and timeliness of the financial data presented in the Department’s financial statements and reports;

(3) Formulates, reviews, and recommends Departmental policies, plans, and systems for fiscal and accounting procedures and reports as they pertain to Department of State appropriations and funds;

(4) Recommends changes to or new requirements in accounting systems, policies, procedures, and regulations to meet accounting and reporting standards;

(5) With the assistance of L, provides expert advice for CGFS and FPRA on analysis and interpretation of laws, Federal Accounting Standards Advisory Board standards and guidelines, and on the regulations, decisions and directives of other governmental bodies;

(6) Develops accounting models to conform to accounting standards, the Government Standard General Ledger, legislation, and OMB circulars;

(7) Conducts special studies of financial reporting issues to identify and implement improvements in the way the Department administers and conducts financial reporting and designs, develops, installs, and evaluates demonstrations, experimentation and tests of innovative approaches to financial reporting;

(8) Serves as the Department’s liaison and coordinates with senior management officials of OMB, Department of the Treasury, GAO, FASAB, OIG and other Federal, State, local and private entities on fiscal policies, practices, and procedures as they relate to the development and analysis of financial statements and reports, and the U.S. Standard General Ledger;

(9) Participates on task forces that develop recommendations concerning U.S. Government-wide financial reporting practices; and

(10) Performs special accounting and financial management projects that address the most significant financial interests and concerns of the Department.

1 FAM 614.1-3 Office of Federal Assistance Financial Management (CGFS/FPRA/FAFM)

(CT:ORG-692; 02-07-2025)

The Office of Federal Assistance Financial Management (CGFS/FPRA/FAFM):

(1) Provides oversight of the financial management activities related to grants and other forms of Federal financial assistance throughout the Department;

(2) Formulates Department-wide financial policies for grant and other financial assistance activities;

(3) Develops Departmental financial policies implementing laws relevant to the creation of financial instruments of Federal assistance, e.g., the Federal Financial Assistance Management Improvement Act of 1999 (Public Law 106-107), and publishes these policies in Department regulations and other directives;

(4) Monitors compliance with grant financial policies and procedures by the Department's offices to ensure consistent policy interpretation and application;

(5) Provides advice and technical assistance to the Department's offices and to the general public on matters relating to the financial management of Department grants and other forms of Federal financial assistance;

(6) Develops, participates in and evaluates grants financial management training programs for Department staff;

(7) With respect to grants, serves as the Department's financial management liaison with U.S. Government-wide financial organizations (e.g., CFO’s Council), and maintains working relationships with OMB and other Federal agencies to coordinate and assist in the development of U.S. Government-wide grant financial management policies;

(8) Conducts special studies of grants financial management issues to identify and implement improvements in the way the Department administers the financial aspects of grants and other forms of Federal financial assistance and designs and assists in the execution of demonstrations, experimentation, and tests of innovative approaches to grants financial management;

(9) Develops, analyzes, and tests innovative ideas, techniques and policies in grants financial management and fosters creativity in the financial management of grants;

(10) Establishes standards and provides advice for improved grants financial management information and reporting systems; and

(11) Coordinates with the Department’s Office of the Procurement Executive (A/OPE) regarding the development and administration of grants financial management policies, initiatives, studies, oversight, and training.

1 FAM 614.2 Chief Information Officer Directorate (CGFS/CIO)

(CT:ORG-692; 02-07-2025)

The managing director of the Chief Information Officer Directorate (CGFS/CIO) reports to the deputy comptroller for Financial, Audit, and Technology Management and:

(1) Manages the following organizations:

(a) Office of Technology Operations (CGFS/CIO/TO);

(b) Office Analytics, Cyber, and Government Systems (CGFS/CIO/ACGS); and

(2) Advises the Comptroller and Deputy Comptrollers on all resource management system matters including hardware, software, operations, emerging technologies, policies, procedures, security, standards, methodologies, etc., working in coordination with the Department’s Chief Information Officer (DT/CIO);

(3) Develops strategic vision and implementation strategies for meeting Department goals and objectives regarding agency-wide resource management systems and customer service improvements;

(4) System owner for all Department enterprise-wide resource management systems and establishes, administers, and maintains an integrated business system universe for budget, finance, accounting, compensation, travel, disbursing, procurement, business intelligence, Treasury systems, and grants systems at domestic and overseas locations;

(5) Manages the ‘Voice of the Customer’ program and other Customer Experience (CX) assets;

(6) Provides expert advice on resource management systems technology, planning methodologies and approaches, processes, and mechanisms;

(7) Coordinates Department policies with the CIO on resource management systems and establishes relevant agency-wide guidance and instructions;

(8) Provides system operations to all CGFS resource and financial management systems;

(9) Provides system security to all CGFS resource management systems and applications;

(10) Represents the bureau on all Departmental level information management planning, resource, and standards committees; and

(11) Coordinates with CGFS/FPRA/FAFM on standards for implementing and improving lease and grant systems.

1 FAM 614.2-1 Office of Technology Operations (CGFS/CIO/TO)

(CT:ORG-692; 02-07-2025)

The Office of Technology Operations (CGFS/CIO/TO):

(1) Manages the following organizations:

(a) Application Development Division (CGFS/CIO/TO/AD); and

(b) Infrastructure and Operations Division (CGFS/CIO/TO/IO);

1 FAM 614.2-1 (A) Application Development Division

(CT:ORG-692; 02-07-2025)

The Application Development Division:

(1) Maintains the Department’s resource management systems including financial, budget, planning, compensation, travel, business intelligence, grants, and procurement systems;

(2) Develops comprehensive project plans to obtain approval and funding for major software development projects;

(3) Defines user requirements for the Department's resource management systems that form the backbone of the Department’s resource and financial management operations and provides common processing routines, supports common data for critical management functions affecting the entire agency and the fifty federal entities serviced overseas;

(4) Develops system design documentation for bureau-maintained resource management systems;

(5) Maintains the required financial data integrity controls over transactions and resource balances throughout the bureau’s eco-system;

(6) Supports general ledger management, funds management, procurement management, payment management, receipt management, grant management, and cost management within the boundaries of CGFS’s business system universe;

(7) Provides data for performance measurement and analysis and for financial statement preparation and operations such as accounting, funds control, payroll, pension, leases, and reporting;

(8) Develops and implements resource and financial management systems that affect agency-wide financial processing activities such as funds management, procurement management, payment management, receipt management, cost management, grant management, the general ledger and subsidiary ledgers, and accounts and develops and implements financial management systems improvement efforts which affect basic operations within each post and bureau;

(9) Develops and implements Robotics Processing Automation (RPA) and Artificial Intelligence (AI) policies and control procedures for business-centric application development in CGFS;

(10) Implements and maintains inter- and intra-bureau integration and interfaces with resource management systems;

(11) Ensures resource management systems meet bureau application lifecycle management policies and processes and Department configuration management and data administration standards;

(12) Develops and delivers global business intelligence reports and queries for the global resource management customer base;

(13) Oversees system development and maintenance activities of the Bangkok System Development and Maintenance (SDM) team;

(14) Provides user support to Integrated Budget Intelligence System (IBIS); and

(15) Assesses the impact of internally and externally generated system requirements, improvements, and enhancements including but not limited to legislative and host country mandates, administration regulations, and user generated enhancements.

1 FAM 614.2-1 (B) Infrastructure and Operations Division (CGFS/CIO/IO)

(CT:ORG-692; 02-07-2025)

The Infrastructure and Operations Division (CGFS/CIO/TO/IO):(1) Manages CGFS’s information management hardware and software infrastructure including development, testing, and production assets; and schedules and executes the comprehensive inventory of on-line and batch automated jobs for all resource management systems, integration, and interfaces;

(2) Plans, organizes, and manages the configuration, installation, optimization, and maintenance of hardware, software, and networks supporting the execution of budget, finance, travel, disbursing, procurement, analytics, time and attendance, cashiering, grants and compensation systems and activities that are integral to the functioning of headquarters offices, embassies, and posts worldwide and other foreign affairs agencies and personnel stationed abroad;

(3) Coordinates with bureaus, posts, serviced agencies and CGFS offices on month-end and year-end closing calendars and schedules;

(4) Maintains certifiable ISO 9001 documentation on all Infrastructure and Operations functions and activities;

(5) Manages the technical infrastructure of the CGFS local and wide area network, commercial off-the-shelf (COTS) server and desktop operating systems and office productivity applications assuring systems reliability and compliance with Department Information Technology Configuration Control Board standards;

(6) Ensures the continuing availability and functionality of systems and networks supporting worldwide budget, finance, travel, disbursing, procurement, analytics, cashiering, grants and compensation activities. Oversees the development, testing, implementation, and maintenance of plans and procedures for the backup and recovery of systems and networks;

(7) Analyzes and resolves technical problems that arise in these systems whether caused by data corruption, hardware malfunction, program error, communications failure, or human error;

(8) Ensures the rigorous application of information systems security policies and procedures in the duties and functions of operational activities. Alert’s security personnel to possible vulnerabilities in the software and infrastructure and participates in efforts to enhance the effectiveness of security policies and procedures;

(9) Prepares and implements infrastructure and procedures to support the CGFS Disaster Recovery Plan (DRP) for these systems;

(10) Manages the technical infrastructure of global resource management applications and reporting subsystems, assuring database integrity throughout the range of online and batch processing including daily, bi-weekly, monthly, quarterly, annual cycles;

(11) Prepares and implements daily, bi-weekly, monthly, quarterly, and annual batch and online schedules for automated processing for the Global Financial Management System (GFMS), Regional Financial Management System (RFMS/M), the Regional Financial Management System Disbursing System (RFMS/D), the Global Foreign Affairs Compensation System – American (GFACS-AME), the Global Foreign Affairs Compensation Systems – Locally Employed Staff (GFACS-LE), and the Global Time and Attendance System (gTA). Monitors cycle execution and delivers resulting electronic reports and data to management, serviced posts, and agencies;- and

(12) Prepares, schedules, implements, and tracks system integration and interfaces between all CGFS systems and other systems within the Department as well as systems external to the Department.

1 FAM 614.2-2 Office Analytics, Cyber, and Government Systems (CGFS/CIO/ACGS)

(CT:ORG-692; 02-07-2025)

The Office of Analytics, Cyber, and Government Systems (CGFS/CIO/ACGS):

(1) Manages the following organizations:

(a) Cyber Operations Division (CGFS/CIO/ACGS/CO); and

(b) Government Systems and Quality Management Division (CGFS/CIO/ACGS/GSQM);

(2) Leverages analytics to establish result and predictive measures and metrics for software development and testing activities. Identifies key metrics and performance measures to assess operational efficiencies providing actionable insights to facilitate development and test strategy and planning;

(3) Participates in discovery processes with business owners and stakeholders to identify data requirements, expected outcomes for new or existing initiatives, and the measurements of success;

(4) Identifies data that are available and relevant, including internal and external data sources, leveraging existing data collection processes;

(5) Participates in all phases of the systems development life cycle required in the design, development, and implementation of features enabling data access;

(6) Works closely with PCMD and Voice of the Customer programs and organizations to identify reporting and query requirements;

(7) Provides technical expertise, and support to Department and inter-agency interlocutors such as: information technology specialists, domestic and foreign service security engineers, human resources design specialist, business process designers, policymakers, civil and mechanical engineers, and many others to ensure maximum achievement of product and program objectives;

(8) Maintains and revises security procedures for the global resource management systems, validates authorized users, and monitors security violations and other related issues;

(9) Supports the Federal Information Security Management Act (FISMA) audit. FISMA is a comprehensive framework to protect government information, operations, and assets against natural or man-made threats;

(10) Documents controls of resource management systems and coordinates with DT Plan of Action and Milestones (POA&M) impacting CGFS systems and applications. POA&M is mandated by the Federal Information Systems Management Act (FISMA) as a corrective action plan for tracking and planning the resolution of information security weaknesses. Coordinates with Application Development Division on remediating POA&M findings;

(11) Implements and automates security account management controls for the resource management systems and applications. Examples of controls implemented include automated account reviews, automated access requests, separation of duties reviews, and logging and monitoring;

(12) Maintains user IDs and systems access and conducts investigations of internal security breaches;

(13) Develops and maintains a systems security program to safeguard the bureau systems and data;

(14) Implements and maintains user access control procedures and conducts annual verification audits of access controls. Documents Segregation of Duties controls and enforces them with role-based security profiles;

(15) Identifies and implements new technologies that streamline day-to-day business processes and yield efficiencies across CGFS’s eco-system landscape;

(16) Communicates resource management system security strategy to the global customer base;

(17) Provides verification, compliance, and assurance services including testing, system and integration assurance, and policy and process compliance;

(18) For Government-wide systems including but not limited to Treasury and travel systems:

(a) Coordinates with system owners on outsourced system solutions, i.e., e-travel, e-invoicing, g-invoicing, in establishing requirements;

(b) Develops comprehensive project plans to obtain approval and funding;

(d) Develops system design;

(e) Maintains the required financial data integrity controls over transactions;

(19) Liaison between CGFS’s Center of Excellence leadership and the CIO across all business lines promoting innovations and risk-taking;

(20) Ensures that change initiatives are delivered consistently and well, through standard processes;

(21) Establishes and maintains Global Financial Architecture Administration (GFAA) policy and processes. GFAA processes use Capability Maturity Model Integration framework (CMMI) as the infrastructure and Project Management Institute (PMI) methodologies and include the seven processes that define GFAA: Configuration Management; Project Management; Requirements Analysis; Design; Quality Assurance; Process and Product Quality Assurance; and Product Support;

(22) Establishes and maintains application lifecycle management policies and procedures to ensure systems meet government wide and Department wide laws, regulations and guidance governing system development, accounting standards, internal controls, and systems security;

(23) Provides verification, compliance, and assurance services including resource management systems testing, system and integration assurance, and policy and process compliance; and establishes metrics and measures to determine efficiencies and effectiveness of development and testing;

(24) Monitor’s systems and performs system assurance throughout CGFS’s hardware and software eco-system for intra- and inter-bureau systems. System assurance is the planned and systematic set of engineering activities necessary to assure that production software and hardware environments meet all applicable system requirements for reliability, availability, maintainability, standards, security, procedures, and regulations, providing the bureau with acceptable confidence of system integrity and that systems perform as intended;

(25) Supports audits, reviews, and evaluations including but not limited to the annual financial statements and the Statement on Standards for Attestation Engagements No. 18 (SSAE 18). Prepares the annual statement of assurance for the Department’s financial systems. Coordinates closely with the CGFS’s Office of Financial Policy, Reporting, and Analysis and the Office of Management Controls; and

(26) Designs, develops, and executes test plans and tests of bureau applications and systems. Coordinates with bureaus, other agencies and the private sector in testing integration and interfaces between resource management systems. Establishes an automated testing program. Participates in requirements and design reviews using information as a basis for establishing testing strategies. Prepares reports on test results. Coordinates closely with the user community on applicable tests and test results.

1 FAM 614.2-3 Office of Program and Customer Management (CGFS/CIO/PCM)

(CT:ORG-692; 02-07-2025)

The Office of Program and Customer Management (CGFS/CIO/PCM):

(1) Supports the CIO in recommending where best to focus the organization’s limited IT resources to meet tactical and strategic objectives; manages the CIO IT budget and oversees IT vendor and contract management activities; manages the ‘Voice of the Customer program to continuously seek to improve the customer experience;

(2) Prepares, executes, and manages the CIO IT budget;

(3) Oversees IT vendor management activities leveraging Contracting Officer Representatives (COR);

(4) Oversees IT contract management in managing contracts, deliverables, deadlines, contract terms and conditions while ensuring customer satisfaction. Responsibilities include both pre-award and post-award contract activities relating to acquisition planning, market research, analyses of alternatives, and source selection planning; Responsible for establishing contract governance; planning, relationship management, and performance management;

(5) Prepares the CIO’s portion of the CGFS’s Functional Bureau Strategy;

(6) Develops and implements portfolio management policies and procedures. Portfolio management defines and manages project resources and reports on project effectiveness and accomplishments;

(7) Manages the customer journey by understanding the customer’s needs, measuring the performance of CGFS systems and support, and establishing a Customer Experience strategy that constantly looks to improve systems and services across the CGFS landscape;

(8) Manages the ‘Voice of the Customer’ program and other Customer Experience (CX) assets including the CGFS-sponsored Department-wide Customer Experience Council and the Global and Domestic Product Experience Review group;

(9) Establishes a customer feedback program where customer interviews and surveys are conducted on a real time, i.e., transaction level, and periodic, i.e., key project milestones, basis;

(10) Establishes CX metrics leveraging survey results;

(11) Sponsors and coordinates the global resource and financial user groups that obtain user feedback on resource management software and business priorities and practices to identify and resolve customer support problems and business process improvement opportunities;

(12) Communicates customer priorities to Office of Technology Operations and Office of Analytics, Cyber, and Government Systems

(13) Leverage technologies, i.e., chatbots, learning management systems, video content management systems, computer-based training, etc., to enhance the customer experience;

(14) Coordinates with the Office of Technology Operations and CGFS’s Office of Global Customer Support and Training on training on CGFS resource management systems; and

(15) Coordinates with the Office of Technology Operations and the Office of Global Customer Support and Training on user documentation, i.e., quick reference guides, user guides, etc., on CGFS resource management systems.

1 FAM 614.3 Office of Management Controls (CGFS/ MC)

(CT:ORG-692; 02-07-2025)

The director of the Office of Management Controls (CGFS/MC) reports to the deputy comptroller for Financial, Audit, and Technology Management, and:

(1) Administers the Federal Managers Financial Integrity Act (FMFIA) process for the Department, including distribution of annual guidance and templates, provides year-round feedback and instruction to designated Management Control Coordinators, compiles the results of the statements of assurance from the bureaus, provides materials to the Management Control Steering Committee (MCSC) concerning proposed content within the Secretary’s annual statement of assurance, records the decisions made by the MCSC by vote and prepares a statement of assurance for the Secretary to sign, to be included in the Agency Financial Report (AFR);

(2) Develops the Department's FMFIA guidance and templates in accordance with the FMFIA and consistent with related guidance, such as the GAO Standards for Internal Control in the federal government and OMB Circular A-123, which includes detailed instructions to assist managers regarding the determination of material weaknesses and significant deficiencies in the Department's operations;

(3) Provides staff support for the MCSC and Senior Assessment Team, including preparation of meeting materials, coordinates and schedules the meetings, presents results to the members and records their vote on the content and deficiency classification of each issue discussed, prepares meeting minutes, and facilitates clearances of the Secretary's statement of assurance and provides it to the editors of the AFR;

(4) Serves as the Department's liaison for management control issues with senior management officials in the central agencies (OMB, GAO, Treasury, IRS, OPM, GSA) and other U.S. government agencies;

(5) Represents the Department in connection with statutory or regulatory proposals by Congress or the central agencies, as appropriate;

(6) Updates and annually distributes the Management Controls Checklist Tool (one type of annual risk assessment) conducted by posts and domestic offices as they deem appropriate, for their bureaus and posts in support of their overall FMFIA management controls conclusions;

(7) Administers the Payment Integrity Information Act of 2019 (PIIA) process for the Department, including keeping up-to-date on OMB guidance regarding reporting requirements for improper payments, establishes and coordinates an annual plan detailing the reviews planned, oversees and conducts risk assessments of the programs selected each year for risk assessment on an annual basis in accordance with OMB Circular A-123 Appendix C guidance, coordinates with the Charleston Global Financial Services Center to obtain the results from their work on improper payments, prepares the content described in the PIIA section of the AFR and provides it to the editors of the AFR, and provides OMB and GAO all requested data regarding improper payments;

(8) Conducts the OMB Circular A-123, Appendix A process, including the evaluation of reporting objectives as defined in OMB Circular A-123 Appendix A, which involves annual identification of key management controls, identification of reporting risks, devises annual testing procedures sufficient to maintain compliance with the requirements of OMB Circular A-123 Appendix A, and reports results throughout the year, as needed, to the Senior Assessment Team;

(9) Identifies and provides suggestions to assist management in resolving material weaknesses and significant deficiencies, and any other deficiencies noted during testing of management controls over reporting;

(10) Supports the establishment and administration of an effective management controls program for CGFS operations including the identification of financial reporting deficiencies, conducts assessments as needed, oversees and conducts management control reviews over emerging financial reporting issues, issues reports to Senior Assessment Team members regarding testing of management controls over reporting, upon request, and tracks and reports corrective actions covering CGFS activities, as appropriate;

(11) Performs on-going and ad-hoc reviews for the Comptroller, as needed;

(12) Develops, analyzes, and tests innovative ideas, techniques and “best practices” in management controls;

(13) Develops and participates in management controls training for Department personnel;

(14) Provides advice for improved management controls and reporting systems;

(15) Provides analysis, guidance and oversight on internal control-related, compliance, and business process issues related to the financial operations of CGFS and the core Department financial management platform and processes;

(16) Reviews for adequacy from an operational standpoint proposed statutes, policies, and regulatory issuances affecting the Department's worldwide financial management plans and makes necessary recommendations;

(17) Plans and conducts the periodic financial and quality assurance review of all segments of financial activity to ensure that CGFS components are adhering to sound financial procedures and practices;

(18) Coordinates information requests and responses to the OIG, external auditor, and other external audiences within CGFS and with outside offices, as necessary, to ensure information is coordinated, timely, and responsive;

(19) Coordinates information resulting from GAO and other external reviews and surveys, as applicable;

(20) Integrates management controls compliance initiatives into overall FMFIA efforts and reporting (e.g., PIIA, Federal Information Security Modernization Act of 2014 [FISMA], GAO Standards for Internal Control, OMB Circular A-123 Appendices A and C, (etc.); and

(21) Coordinates documentation for the Department (including the actions of other bureaus) and performs sufficient testing to maintain compliance with the GAO’s Standard for Internal Control in the federal government, also known as the Green Book.

1 FAM 614.4 Government Accountability Office Liaison (CGFS/GAO)

(CT:ORG-692; 02-07-2025)

The director for the Government Accountability Office Liaison (CGFS/GAO) reports to the deputy comptroller for Financial, Audit, and Technology Management, and:

(1) Coordinates GAO activities within CGFS and the Department of State;

(2) Serves as a liaison to the Special Inspector for Afghanistan Reconstruction (SIGAR), including efforts to serve as an administrator to track requests for information, coordinates efforts to obtain and distribute data in response to requests for information back to SIGAR, facilitates entrance and exit conferences, and performs other functions with SIGAR as needed;

(3) Monitors the implementation of audit recommendations (i.e., audit follow-up) to ensure that corrective action(s) are taken on all SIGAR report recommendations for the Department.

1 FAM 615 Deputy Comptroller for customer engagement (CGFS/CE)

(CT:ORG-692; 02-07-2025)

The deputy comptroller for Customer Engagement reports to the Comptroller (CGFS) and is the Comptroller’s principal advisor on overseas financial operations. The deputy comptroller serves as the lead for the Department on the coordination of corporate Foreign Service Financial Management Officer (FMO) Corps matters, pursuant to the Bureau’s support of Sec. 902 of the Chief Financial Officer’s Act of 1990. The Deputy Comptroller:

(1) Oversees the Bureau’s Customer Engagement and Overseas Support programs;

(2) Manages the following organizations:

(a) Post Support Unit (CGFS/S/PSU)

(b) Global Customer Support and Training (CGFS/GCST)

(d) Office of Financial Support and Training (Paris) (CGFS/S/FST)

(3) Serves as the principal advisor to the Comptroller on overseas financial operations;

(4) Leads and coordinates CGFS input on consultative staffing, recruitment and hiring, and training requirements for FS Financial Management Officer Specialists; and

(5) Conducts administrative reviews of debts and considers requests for waiver of debts, as delegated, including salary, travel, and other employee related debts.

1 FAM 615.1 Post Support Unit (CGFS/S/PSU)

(CT:ORG-692; 02-07-2025)

The director for the Post Support Unit (CGFS/S/PSU) reports to the deputy comptroller for Customer Engagement. The Director provides accounting, vouchering and other transactional processing support to overseas posts.

1 FAM 615.2 Office of Global Customer Support and Training (CGFS/GCST)

(CT:ORG-692; 02-07-2025)

The director for the Office of Global Customer Support and Training (CGFS/GCST) reports to the deputy comptroller for Customer Engagement, and manages:

(1) The Global Training Division providing financial training for locally employed (LE) staff involved in financial operations abroad and coordination with the Foreign Service Institute (FSI) to sponsor FSI classes at CGFS locations and to improve the content of all financial courses; and

(2) The Global Customer Support Division:

(a) Provides a customer service focal point for resolving customer service issues, including payroll, pension, vendor issues/payments and other financial services provided by Global Financial Services;

(b) Provides functional and technical Help Desk support to all users of the Department corporate financial systems; and

(c) Sponsors and coordinates Users Groups to obtain user feedback on financial management software and business practices and identify and resolve customer support problems and business process improvement opportunities.

1 FAM 615.3 Financial Service Center, Bangkok, Thailand (CGFS/BFSC)

(CT:ORG-692; 02-07-2025)

The managing director for the Financial Service Center, Bangkok, Thailand, (CGFS/BFSC) reports to the deputy comptroller for Customer Engagement. The managing director manages an integrated financial center within all CGFS financial operations which provides a variety of financial services to U.S. missions abroad, including accounting, disbursing and cashier monitoring, LE staff payroll activities, financial systems development and implementation, and training. CGFS/BFSC:

(1) Provides financial guidance and services to the Department’s operations as well as other agencies abroad that receive administrative services from the Department;

(2) Coordinates the resolution of accounting problems by identifying the problem and making recommendations to resolve current problems and prevent future ones from occurring;

(3) Provides support and help desk activities abroad by coordinating disbursing problems and resolutions, including interface with banks and financial accounts reconciliation;

(4) Provides payroll services, including time and attendance, for FSN pay;

(5) Provides training for relevant financial activities including input for courses on accounting, payroll, and disbursing; and

(6) Assists with the design, development, installation, and maintenance of advanced financial systems used locally, regionally, and worldwide, and trains and supports users of these systems.

1 FAM 615.4 Office of Financial Support and Training (CGFS/S/FST)

(CT:ORG-692; 02-07-2025)

The director for the Office of Financial Support and Training reports to the deputy comptroller for Customer Engagement. The Director provides financial support and training to overseas posts.

1 FAM 616 through 1 FAM 619 unassigned

1 FAM EXHIBIT 611.2
BUREAU OF THE COMPTROLLER AND GLOBAL FINANCIAL SERVICES

(CT:ORG-654; 03-18-2024)

UNCLASSIFIED (U)