4 FAH-2 H-620
RECONCILING U.S. GOVERNMENT BANK ACCOUNTS
(CT:DOH-31; 07-22-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAH-2 H-621 INTRODUCTION
(TL:DOH-1; 06-13-2001)
This subchapter prescribes the procedures for balancing and reconciling accounts, including budget clearing accounts, statement of differences, bank accounts and Treasury reports. It also includes information on corresponding with the U.S. Treasury and how to handle unreconcilable differences.
4 FAH-2 H-622 BUDGET CLEARING ACCOUNTS
4 FAH-2 H-622.1 Introduction
(TL:DOH-1; 06-13-2001)
a. The Treasury Department established budget clearing accounts (BCA) to temporarily record unidentifiable transactions and credits and reporting differences pending transfer to the applicable receipt or expenditure account. These accounts are identified by an “F” preceding the last 4 digits that classify an expenditure account by fund group (that is, inserted in the space normally reserved for specifying the period of availability) or a receipt account by major class.
b. The U.S. disbursing officer (USDO) must make every effort to maintain a minimum balance in these accounts by transferring all monies initially classified in these accounts to the proper ones as expeditiously as possible. Reconciliation procedures for clearing the BCA accounts are listed under each account.
c. The budget clearing accounts formerly and currently used by the Department of State are:
(1) 19 F 3875—This account is used to process limited payability credits and credits and charges for use of invalid appropriations (Suspense).
(2) 19 F 3878—Deposits-in-Transit Difference Accounts (Suspense). Closed.
(3) 19 F 3879—Undistributed and Letter of Credit Differences (Suspense). Closed.
(4) 19 F 3880—Unavailable Check Cancellations and Overpayments (Suspense).
4 FAH-2 H-622.2 Account 19 F 3875
(CT:DOH-31; 07-22-2013)
a. Purpose.
(1) To hold credits for checks canceled by Treasury under limited payability (checks that have been issued against Treasury and remain uncashed for twelve months after the issuance date). Treasury provides a monthly listing of checks that have expired due to limited payability statute.
(2) To hold credits and charges based on a disbursement or collection that has been reported on Form SF-1221, Statement of Transactions According to Appropriations, Funds, and Receipt Accounts (Foreign Service Account), to an appropriation that does not match the Treasury reference file. This amount must be cleared out of the BCA by credit and debit to the correct appropriation.
b. Limited Payability Credits. Legislation limits Treasury’s liability for issued checks to one year. Treasury will process a credit to the suspense account in the 14th month after the check issue date via the Intergovernmental Payment and Collection (IPAC) System. These credits are issued to account 19 F 3875 and CGFS/OMA then redistributes them to the appropriate account as follows:
(1) Account 19 F 3875.68, Bangkok; and
(2) Account 19 F 3875.69, Charleston.
c. Reconciliation procedures.
(1) Limited payability credits.
(a) CGFS/OMA will forward copies of IPAC bills to the USDO. These IPAC bills will list the agency location code (ALC) from which the check was disbursed, the check serial number, the check date, payee ID and name, agency reference, and amount of check. The USDO must then perform research to determine the original appropriation charged when the check was issued. The following documents may be required to perform the reconciliation:
IPAC Bills
Voucher Auditors Detail Report
Form SF-1221 (Statement of Transactions)
Form OF-1017-G (Journal Voucher)
Form FMS 6653 (Undisbursed Appropriation Account Ledger)
(b) The USDO will then process a journal voucher to debit account F 3875 and credit the original appropriation used for the check issue. This procedure will remove all items from the BCA. The USDO should then notify post that the funds have been returned. If the check needs to be re-issued a new voucher must be submitted by post.
(c) Each month CGFS/OMA will forward a copy of “IPAC Credits and Debits for the FSCs.” This memorandum advises the USDO of the amounts credited to each 19 F 3875 account. The USDO must then ensure that the total credited is accurate and that all IPAC bills have been received. The IPAC bill numbers are listed as an attachment to the IPAC Credits and Debits Memorandum and CGFS/OMA should be contacted for copies of any missing bill numbers.
(2) Postings to an incorrect appropriation.
(a) Credits and charges to the suspense account are issued by Treasury in individual amounts. CGFS/OMA will determine the valid appropriation.
(b) Upon receipt of the Form FMS 6653 for 19 F 3875, CGFS/OMA will research the voucher to determine the cause of the posting to the incorrect appropriation. The Treasury Federal Account Symbols and Titles (FAST) book lists all valid Treasury appropriations. If the appropriation on the original voucher does not agree with the FAST listing, CGFS/OMA will contact the USDO, who will contact post for help in determining the correct appropriation.
(c) When the correct appropriation is determined, CGFS/OMA will process a journal voucher to credit account 19 F 3875, debit the correct appropriation, and forward a copy of the correction to the USDO. The USDO will then notify post so that an incorrect appropriation is not used in the future.
4 FAH-2 H-622.3 Accounts 19 F 3878 And 19 F 3879
(TL:DOH-1; 06-13-2001)
In April 1998, Treasury issued TFM Bulletin No. 98-07 advising agencies of the elimination of the budget clearing accounts for differences in deposit account 19 F 3878 and disbursement account 19 F 3879. Treasury initially established 19 F 3878 BCA to provide suspense accounts for unreconciled deposits-in-transit differences older than 6 months. With the elimination of this BCA, Treasury no longer charges these differences back to agencies. Instead, these items remain on an agency’s statement of differences (SOD) until resolved. These accounts were closed May 31, 2000.
4 FAH-2 H-622.4 Account 19 F 3880
(CT:DOH-31; 07-22-2013)
a. Purpose.
(1) To hold credit and chargeback amounts until the USDO can identify the correct appropriation or fund. Treasury uses the F 3880 account for the following transactions:
(a) Unavailable Check Cancellation Credits;
(b) Payment-Over-Cancellation (Chargebacks) Debits;
(c) Reclamation Credit; and
(d) Charge from Treasury for photocopy service.
(2) The check cancellation process begins when the payee of a check claims non-receipt. The USDO processes a cancellation and sets up a tickler file pending receipt of a credit from Treasury for the canceled check or notification that the check has been cashed. Treasury will process a credit to the suspense account via the Intergovernmental Payment and Collection (IPAC) System. These credits and chargebacks are issued to account 19 F 3880 and then redistributed by CGFS/OMA to the appropriate account as follows:
(a) Account 19 F 3880.68, Bangkok; and
(b) Account 19 F 3880.69, Charleston.
(3) The IPAC microfiche replaced Form SF-1081, Vouchers and Schedules of Withdrawals and Credits, and is official notification from Treasury that a check has been canceled and a refund made to the agency.
b. Reconciliation Procedures.
(1) CGFS/OMA will forward copies of IPAC bills to the USDO. These IPAC bills list the ALC from which the check was disbursed, the check serial number, the check date, payee ID and name, agency reference, and amount of check. The USDO must then perform research to determine the original appropriation charged when the check was issued. The following documents may be required to perform the reconciliation:
(a) Form FMS 6653 (Undisbursed Appropriation Account Ledger);
(b) Stop Payment Cable;
(c) Daily Advice of Status; and
(d) Voucher Auditors Detail Report.
(2) If the voucher number is available, and the check is not more than 14 months old, the voucher reference file should be checked to identify the appropriation.
(3) Upon identification of the correct appropriation or fund, the USDO will process a journal voucher to transfer the credit or debit from account F 3880 to the original fund. This process will remove all items from the BCA. The USDO should then notify post that the funds have been returned. If the check needs to be re-issued a new voucher must be submitted by post.
(4) Each month CGFS/OMA will forward a copy of “IPAC Credits and Debits for the FSCs.” This memorandum advises the USDO of the amounts credited to the F 3880 account. The USDO must then ensure that the total credit and chargeback is accurate and that all IPAC bills have been received. The IPAC bill numbers are listed as an attachment to the IPAC credits and debits memorandum and CGFS/OMA should be contacted for copies of any missing bill numbers.
4 FAH-2 H-623 STATEMENT OF DIFFERENCE
(CT:DOH-31; 07-22-2013)
a. Introduction.
(1) Treasury has contracts with various banks worldwide to maintain its Treasury accounts for CGFS Bangkok and CGFS Charleston. As a means of monitoring deposits to these banks, Treasury requires that the depositories regularly submit lists of transactions processed against each account. In addition, CGFS Bangkok and CGFS Charleston must report to Treasury the total amount deposited into this account each month. This is reflected on line 4.2 of Form SF-1218, Statement of Accountability (Foreign Service Account). This total is equal to all deposits (including credit card collections for consular fees), debit vouchers, electronic fund payments, and canceled checks entered into the system by CGFS Bangkok and CGFS Charleston. Each month Treasury compares the total reported by CGFS Bangkok and CGFS Charleston against the Treasury depository report. Treasury reports any differences between the totals to CGFS Bangkok and CGFS Charleston using a Form FMS 6652, Statement of Differences. The amount of difference on the statement indicates if there is a discrepancy between deposits entered in the system and those reported by the Federal Reserve Banks.
(2) The transactions that create differences with Treasury may be classified as “incorrect month differences” or “actual differences.” Incorrect month differences refer to transactions that are reported for a different month than the effective date. Actual differences are amounts reported by CGFS Bangkok and CGFS Charleston but unconfirmed by the depository.
b. Reconciliation Procedures.
(1) The following documents may be required to reconcile the account:
(a) Form FMS 6652 (Statement of Differences);
(b) Support Listing to the Statement of Difference;
(c) ACDA 070 (Detailed List of Deposits to U.S. Treasury);
(d) Form FMS 5901 (Adjustment of Agency Deposits/Debit Vouchers);
(e) Form FMS 6653 (Undisbursed Appropriation Account Ledger);
(f) Form SF-215/215C (Deposit Ticket) confirmed copy;
(g) Form SF-5515 (Debit Voucher);
(h) Form SF-1218 (Statement of Accountability (Foreign Service Account)); and
(i) CA$HLINK System Display Deposit Summary.
(2) The following steps should be taken to reconcile the statement of differences:
(a) Obtain the current Form FMS 6652 (Statement of Differences) with support listing provided by Treasury via the Government On-Line Accounting Link (GOALS) System, and a copy of the current ACDA 070 (Detailed List of Deposits to U.S. Treasury) generated by CGFS Bangkok and CGFS Charleston. Begin matching deposit tickets and debit vouchers first by document number and then by amount.
(b) Verify that amounts are accurately reported. If an amount reported by CGFS Bangkok or CGFS Charleston on the listing is incorrect, make the adjustment. If the amount reported on the Treasury listing is incorrect, contact the bank and request that the bank correct the amount in the next accounting month. Notify Treasury (through CGFS/OMA) if the bank does not make the correction.
(c) If document numbers do not match, first verify that all other information is correct. (It is possible that data entry personnel keyed in an incorrect document number.) If all other information, including the amount, match a listing that has not been reconciled match the two. Make a notation on the reports that the document number was entered incorrectly.
(d) Once all possible transactions have been matched from the current list review uncleared items from previous months to determine if the deposit ticket and debit voucher (DT/DV) clears a prior month difference. If so, adjust the amount between months and mark as cleared from the prior statement of differences.
(e) If a confirmed deposit ticket or debit voucher was entered into the system but not listed by Treasury, send a copy of the DT or DV to the depository to determine why the transaction was not reported.
(f) If a confirmed DT or DV was listed by Treasury but not reported in the system, enter the transactions into the system on the next month’s report as a prior month deposit or debit.
(g) When all transactions have been identified, a list of adjustments made for each month should be forwarded to CGFS/OMA. This list should include the DT and DV numbers, amounts, dates the transactions appeared on the Treasury listing, and dates the transactions appeared on the USDO listing. These adjustments should total as follows: First, enter the total from the USDO report - this total will appear on the Form FMS 6652 under the column titled “Accounting Reports Submitted by Agencies.” Subtract from this amount the total of those adjustments that were entered by CGFS Bangkok or CGFS Charleston in the current month but were recorded by Treasury in other months. Then add the total of those adjustments that should have been recorded in the current month but were recorded by CGFS Bangkok or CGFS Charleston in other months. The final total will equal the amount recorded on the Form FMS 6652 under the column titled “Agency Control Accts. Maintained by Treasury.” CGFS/OMA will make adjustment with Treasury to remove the difference from the statement of difference.
(3) The USDO may not arbitrarily adjust an account. Only after clearly establishing the causes of errors and properly documenting those errors, should the USDO adjust its account balance. If material adjustments must be made, the CGFS office must maintain the supporting documentation. This will allow correct interpretation of the error and its corresponding adjustment.
(4) Do not assume Treasury totals are accurate. However, the USDO must provide documented proof to dispute the amounts reported or adjust their report accordingly.
(5) Reconcile differences. Do not adjust USDO records to Treasury data. Do not make unsupported entries.
(6) All adjustments to debit vouchers and deposits already entered into the system must be made using a journal voucher. The original numbers can be used only once. Deposit tickets and debit vouchers not entered into the system may be entered using the original number.
(7) Use the DT and DV generated from GOALS to reconcile deposit activity. CA$HLINK can also be used to reconcile deposits.
(8) Reconcile the Statement of Difference monthly.
(9) NOTE: Treasury transfers deposit differences of $50 or less that have aged 6 months to a small difference account.
c. Common Problems.
(1) Checks canceled in the system and not deposited into the depository.
(2) Agency location code (ALC) entered incorrectly on the DT or DV.
(3) ALC entered incorrectly by depository.
4 FAH-2 H-624 RECONCILING BANK ACCOUNTS
(CT:DOH-31; 07-22-2013)
a. Introduction.
Form FS-440, Statement of Depository Account and Report of Checks Drawn, reflects both the USDO accountability for the checking account and the checking account balance. The top half of Form FS-440 is the accountable USDO balance. The bottom half reflects the bank statement balance (balances per bank statement for all accounts for that currency), reconciliation items, and the bankbook balance (balance per checkbook). When the USDO receives a bank statement, the items from the bank statement are entered into the accounting system. A bank reconciliation program matches the items input from the bank statement with the outstanding items in the accounting records. As a result, the following schedules are created and made a part of Form FS-440:
(1) Schedule 6A, Deposits in Transit, is a list of deposits that are on the accountable record but not matched to the bank statement. The in-transit deposits are carried over to the next bank statement and continue to be reflected in the system as in-transit until matched or otherwise removed from the accountable records.
(2) Schedule 6B, Other Debits. The reconciliation effort will require the identification of the debit and a determination of action required, if any, to resolve its effect on the accountability of the USDO.
(3) Schedule 6C, Bank Charges, lists those items identified as bank charges. The recognition of the items as a bank charge and the determination of the action to properly account for the charge are the object of the reconciliation.
(4) Schedule 7, Outstanding Checks, is a list of checks that have been issued by the USDO but have not been paid by the bank. The checks are carried over to the next bank statement and continue to be reflected in the system as outstanding until matched or otherwise removed from the accountable records.
(5) Schedule 8A, Deposits Not Credited by USDO, is a list of items identified as deposits on the bank statement for which the USDO records cannot account.
(6) Schedule 8B, Other Credits, is the opposite of schedule 6B above. The reconciliation effort will require the identification of the credit and a determination of action required, if any, to resolve its effect on the accountability of the USDO.
b. Reconciliation Procedures.
(1) Compare Schedule 1A, Deposits-In-Transit, with the Schedule 8A, Deposits Not Credited by USDO. Review the previous month’s Form FS-440 and annotate carry over deposits-in-transit. Verify that the deposits-in-transit from the previous month are reflected in the current month’s bank statement. If a previous month’s item does not appear in the current month, annotate the current month’s Schedule 6A. Check to see if the Deposit-In-Transit amount not carried over from the prior month is reflected as a deposit for the current month. If it is, cross-reference the two.
(2) Review the Other Debit Uncleared List (documented and undocumented) and annotate the current month’s Schedule 6B so that you will be able to tell which items were from previous months. If an item did not carry over, see if it had matched with Schedule 8A, Deposits Not Credited By USDO, from the prior month. Review the bank statement to match the new Other Debits amounts. All the Other Debits should match a debit on the bank statement. If a debit advice is canceled by a deposit in the same month on the bank statement, the item will not show as outstanding on any schedule. This is acceptable and the debit can be ignored. If the other debit is supported by documentation (such as an authorized funds withdrawal) and has not been cleared, no further action is necessary. List the amount on the Other Debit Uncleared List. This list is used to assist in identifying future amounts. If the other debit is not supported by documentation, list the amount on the Other Debit Uncleared List. Continue the search for documentation while reconciling future months. This amount will be a USDO adjustment at the end, if no documentation is found.
(3) Verify the prior month’s Schedule 6C and annotate the entries on the current month’s Schedule 6C to indicate that the entries are a carry over from a prior month and to be able to readily identify the new charges for the current month. Review the bank statement to verify that the new items listed on Schedule 6C are bank charges.
(4) Verify the check numbers on the outstanding list to make sure there are no duplications. The checks are listed in numerical order.
(5) Using the prior month’s Schedule 8A, Deposits Not Credited By USDO, annotate the current month’s Schedule 8A to indicate those items which have been carried forward. If a Deposit Not Credited By USDO is not carried forward, verify that a corresponding amount is reflected on Schedule 1A, Deposits Made During Period or on Schedule 6A, Deposits-In-Transit. Compare each item on Schedule 8A with Schedule 6B. If a match occurs annotate “6B” next to the amount on Schedule 8A to indicate that the match has been identified. This is an indication that a debit has been processed for the item. Verify that the bank has credited the deposits on Schedule 8A by reviewing the bank statement.
(6) Review the prior month’s Schedule 8B, Other Credits, and list and annotate the current month’s Schedule 8B to identify the new Other Credits on the list. Trace the new Other Credits to the bank statement.
(7) Bank statements, hard copy, electronic, and Society for Worldwide Interbank Financial Telecommunications (SWIFT) 940 statements, should be processed within 30 work days of receipt.
(8) The bank reconciliation specialists will follow the procedures established by the financial system documentation to accomplish the processing of the bank statement and reconciliation with the accountable balances. The system will identify unmatched items, including in-transit checks and deposits, along with bank charges and interest. Unmatched items that cannot be identified as a USDO check or deposit, will be researched to determine the source. It is imperative that the unknown, unmatched items be researched as soon as possible because they may become untraceable in a very short period of time. Bank account reconciliation is considered current if there are no unmatched items over 90 days old from the most recent bank statement. Requests for information from the banks and/or posts to resolve the unmatched items must be documented.
(9) The USDO should review all bank accounts on a monthly basis to ensure that unknown, unmatched items are being properly resolved on a timely basis. The USDO will date and initial the reconciliation report and annotate actions to be taken. (It might be useful for the USDO to develop a spreadsheet to track dates and actions to be taken.) A bank account is not reconciled until all outstanding items are either accounted for or cleared. The bank reconciliation specialist must perform whatever research is necessary to resolve all outstanding, unmatched items. The USDO should also review bank statements annually to ensure bank fees charged are correct and reasonable and in accordance with the bank agreements.
The USDO will forward an unmatched item report to the director on a monthly basis identifying the number of unmatched items by category (excluding checks issued). The report only includes items over 90 days old from the date of the bank statement upon which the latest update of Form FS-440 has been completed. Items over 90 days old must be listed along with corrective actions being taken to resolve the unmatched items.
c. Automated bank statements and SWIFT 940's.
(1) Automated bank statements contain the information necessary to reconcile the bank account.
(2) All banks should be encouraged to submit the USDO checking account statements to the USDO in an automated format. Even though an electronic media is used, a paper (hard copy) statement should also be requested on a monthly basis.
(3) The USDO should consult with the CGFS systems operations unit at his or her location to identify a preferred format. If the bank cannot provide the bank statement in the preferred format, a bank-defined format will be acceptable. The format details for the bank-defined format should be requested and provided to the systems operations unit so that a template can be developed to convert the bank-defined format to the CGFS standard format.
d. Bank service charges and interest.
(1) Bank service charges and interest will be processed into the financial system using Form OF-1017-G, Journal Voucher. The USDO must approve the journal voucher prior to submission to the accounting section for entry into the financial system. Bank fees should be reviewed as received for compliance with bank records.
(2) Bank service charges should be charged to the gains and losses account (20Y6763 where Y is the fiscal year) because they represent a legitimate cost of banking.
(3) Interest earned on the USDO checking account must be credited to the General Receipts for the U.S. Treasury (20 F 3810).
e. Frozen or blocked accounts.
(1) Frozen or blocked bank accounts are accounts to which the USDO no longer has access to the funds. Frozen or blocked accounts normally are a result of bank failure or internal political instability within the country. The USDO should communicate with the bank officials and the appropriate post officials to obtain access to the funds on deposit. If it is determined that the account will be permanently frozen or blocked, the USDO can request authority from CGFS/DO to close the account. Minimum documentation to be submitted to CGFS/DO includes formal correspondence with banking officials with authority to release the accounts and correspondence with post officials describing actions taken on behalf of the USDO to free the account. The documentation should support the decision that the account will be permanently unavailable to the USDO. When the USDO has sufficient evidence that the account will be permanently frozen or blocked, a request to close the account should be submitted to CGFS/DO. CGFS/DO will consult with Treasury and provide to the USDO instructions for closing the account.
(2) When a bank announces that the USDO’s account has been frozen or blocked, the USDO will report the event to CGFS/DO as a loss of funds due to the USDO’s inability to access the account. Each month the USDO should forward to CGFS/DO a list of all frozen or blocked accounts with a brief description of the status of each.
(3) The following information will be provided to CGFS/DO:
(a) Item: Comments.
(b) Date: Date of reporting of frozen or blocked account irregularity; description of problem (i.e. government overthrown and all banks looted, bank crashed and accounts frozen, etc).
(c) Amount of Loss: Local Currency (LCU) amount, current rate of exchange, and U.S. equivalent (USE).
(d) Explanation: How funds were deposited in the account and conditions that resulted in the restricting of the account.
(e) Accountable Officer: Name of owner of the account.
(f) Documents Involved: Attach a copy of the latest bank statement and correspondence from the bank advising the USDO of the condition of the account. Also attach a copy of the letter of approval for the bank from Treasury.
(g) Security of Funds: Provide a narrative detailing the conditions prior to the restricting of the account (why the USDO could not have predicted the failure of the bank or the instability of the country). Include the circumstances surrounding the last deposit to the account.
(h) Corrective Action: What action has the USDO taken to recoup funds and what future steps are anticipated.
(i) Proposed Settlement: List the proposed USDO solution (i.e. if AID trust funds are blocked, possibly a return of funds to host government could be processed by requesting AID appropriation to clear the loss or if the USDO advance from Treasury then a request for GAO support of a “write off” from the Treasury).
(4) For bank accounts determined to be permanently frozen, the USDO should report it to CGFS/DO for resolution.
4 FAH-2 H-625 UNRECONCILED DIFFERENCES
(CT:DOH-31; 07-22-2013)
a. It is the responsibility of the incumbent USDO to make every attempt to completely reconcile the budget clearing accounts, statement of differences, and bank accounts. Existing balances adversely impact USDO accountability. The early detection of differences greatly improves the ability of the USDO to reconcile the accounts.
b. Sometimes the unavailability of source documentation may hinder the USDO’s ability to reconcile the accounts. If all resources have been exhausted, any remaining balance that has been in the account over 180 days may be deemed unreconcilable. The USDO should submit a report on the 1st of each month to:
CGFS/OMA
1969 Dyess Avenue
Charleston, SC 29405
The statement should describe the reconciliation activities and a listing of items over 180 days on Form FS-440s along with any corrective actions performed, any problems that were experienced, and any comments or recommendations on how these procedures may be streamlined or improved. The statement should be signed and include the amount of unreconciled funds that remain in the account.
c. Upon receipt of the above information, CGFS/OMA will review actions already completed and provide guidance to the USDO to either:
(1) Conduct additional research; or
(2) Follow procedures to declare a fiscal irregularity so that appropriate accountability or personal liability can be established.
4 FAH-2 H-626 RECONCILING TREASURY REPORTS
4 FAH-2 H-626.1 Introduction
(CT:DOH-31; 07-22-2013)
Direct communication between the USDO and the Department of Treasury is not authorized. The USDO should contact CGFS/DO who will initiate communication with Treasury via conference call or forwarding of documents from the USDO. If Treasury contacts the USDO directly, he or she must inform CGFS/DO.
4 FAH-2 H-626.2 Form FMS 5206, Advice Of Check Issue Discrepancy
(CT:DOH-31; 07-22-2013)
a. The Financial Management Services, Department of Treasury, may discover a discrepancy when reconciling the checks issued account. A discrepancy exists when the check issue amount reported by the USDO differs from the amount paid as evidenced by the amount printed on the paid check.
(1) Discrepancies that exceed $50 are reported to the USDO. If the USDO identifies a discrepancy in its issue reporting to the Treasury Cash Payment and Reconciliation System and a Form FMS 5206 is not received, the USDO must notify the Check Reconciliation Branch in writing to request a reporting adjustment.
(2) Discrepancies for less than $50 are adjusted in the Treasury accounts. If the USDO desires to receive a Form FMS 5206 for any adjustment for less than $50, he or she must submit a formal request. Upon receipt of a Form FMS 5206, the USDO must research the problem and then request that CGFS/OMA contact the Check Reconciliation Branch, Department of the Treasury, telephone (202) 874-8036.
b. The Department’s financial systems will not permit an adjustment to checks issued in prior months. In these cases, the USDO should provide an explanation and documentation to the Check Reconciliation Branch, Department of the Treasury (via CGFS/OMA). Treasury will then make the required adjustment to the USDO accounts or provide additional guidance.
4 FAH-2 H-626.3 Check Range Discrepancy
(CT:DOH-31; 07-22-2013)
a. The most common check range problem is the rejection of the 1179 file. In the event that the check issue file is rejected and returned to the USDO from Treasury, the USDO must resubmit the file within 10 days.
b. In the event that a check number is skipped, Treasury will notify the USDO via CGFS/OMA by letter that a check range problem exists. The USDO must research the problem and contact the Check Reconciliation Branch (via CGFS/OMA), Financial Control Division, Financial Management Services, Department of Treasury, Room 500E, telephone (202) 874-8459.
4 FAH-2 H-627 THROUGH H-629 UNASSIGNED