DISBURSING
(CT:FIN-488; 02-23-2024)
(Office of Origin: CGFS/FPRA/FP)
4 FAM 331 GENERAL
4 FAM 331.1 Scope and Applicability
(CT:FIN-488; 02-23-2024)
a. This subchapter prescribes guidance for those employees designated and authorized to disburse and collect funds and appropriations of the U.S. Government. The employees so designated and supervisory personnel must adhere to the Department’s policies and procedures related to disbursing in 4 FAH-2, Disbursing Officer Handbook, as well as the subchapters related to cash management in 4 FAM 300.
b. Detailed procedures and forms related to disbursing that are not prescribed in 4 FAH-2 are the responsibility of the Director, Office of Global Disbursing Operations (CGFS/DO).
4 FAM 331.2 Authorities
(CT:FIN-488; 02-23-2024)
a. A U.S. disbursing officer (USDO) is an accountable officer, as defined in 4 FAM 414, who derives the authority to disburse by direct delegation from the Chief Disbursing Officer (CDO) of the U.S. Department of the Treasury (Treasury Financial Manual (TFM)). This authority is provided by and subject to:
(1) 31 U.S.C. 3321(b);
(2) 31 U.S.C. 3322;
(3) 1 TFM 2-3100;
(4) 1 TFM 4-1000;
(5) 1 TFM 4-2000; and
(6) Title 7, Policy and Procedures Manual, Government Accountability Office:
(a) Chapter 6, Disbursements;
(b) Chapter 7, Concepts of Federal Accountability and Responsibilities of Accountable Officers; and
(c) Chapter 8, Settlement of Accounts and Relief of Accountable Officers.
b. A USDO (or assistant USDO) is the only person authorized to make direct disbursements from U.S. Government funds. A USDO is authorized to make disbursements for any item for which the USDO has a properly certified voucher.
c. A cashier or subcashier can make direct disbursements only as authorized in their official designation (see 4 FAM 393.2-1). A cashier or subcashier is authorized to make disbursements from an operating cash advance that the cashier receives from the USDO. Subcashiers receive an operating cash advance from the Class B cashier. The Bureau of the Comptroller and Global Financial Services (CGFS) authorizes a domestic cashier or subcashier to make payments from an operating cash advance received from the Department of State.
4 FAM 332 THROUGH 339 UNASSIGNED