SERVICED AND NON-SERVICED AGENCIES
(CT:DOH-33; 07-22-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAH-2 H-741 INTRODUCTION
(CT:DOH-33; 07-22-2013)
This subchapter prescribes the level of services provided by the Department of State to other federal agencies overseas. The Department of State’s financial management system in Bangkok and Charleston disburses funds for U.S. government agencies doing business abroad. CGFS Bangkok and CGFS Charleston not only provide disbursing, but may also provide varying levels of accounting and reporting responsibilities. The services provided and the amount of information that the systems will edit in a strip code depends on the relationship of the agency to its servicing post.
4 FAH-2 H-742 SERVICED AGENCIES
(CT:DOH-33; 07-22-2013)
If the State Department performs an agency’s accounting services, the agency is considered to be a fully serviced agency. CGFS Bangkok and CGFS Charleston provide two different levels of accounting services for serviced agencies as follows:
(1) Serviced agency—serviced allotment; and
(2) Serviced agency—non-serviced allotment.
4 FAH-2 H-742.1 Serviced Agencies—Serviced Allotment
(CT:DOH-33; 07-22-2013)
a. If the USDO has accounting and disbursing responsibility for the serviced agency allotments, the USDO is responsible for the allotment ledgers and account balances. The USDO maintains the agency’s strip code elements in the CGFS reference files, and produce the funding, obligation or payment transactions and records them in the accounting records for the serviced agency. Reimbursement for this level of service is established by the post ICASS agreement with the agency or organization.
b. Both headquarter personnel for the agency, and the State personnel managing the allotment at the post level, will receive the following monthly reports: (See 4 FAH-2 H-714 for a complete description of each report.)
· FMC-60 Status of Funds Report
· FMC-62 Status of Obligation Report (post only)
· FMC-80 Transcript of Documents Processed
· VADR Voucher Auditors Detail Report
· SF-1221 Statement of Transactions According To Appropriations, Funds, and Receipt Accounts (Foreign Service Account), (Hqts only)
· FS-478 Report of Disbursement by Allotment (Hqts only)
· FS-477 Payment and Collection Transfer
· ACDA.057 List of Vouchers Processed
c. Adjustments and corrections of rejected transactions will be the responsibility of State personnel in coordination with the serviced agencies representative at post.
4 FAH-2 H-742.2 Serviced Agencies—Non-Serviced Allotment
(CT:DOH-33; 07-22-2013)
a. If the allotment is the responsibility of another accounting center (e.g., serviced agency personnel assigned overseas), it is called a serviced agency with a non-serviced allotment.
b. When payments are made against serviced agency and non-serviced allotments, the fiscal strip is edited, but funds availability is not verified.
c. In general, the strip code elements, which are created by posts for their own purposes (e.g., project, property, debtor/creditor) are assumed to be valid.
d. Accounting and disbursing information provided to non-serviced agency personnel will be less comprehensive than the information provided to fully serviced allotments. The monthly reports are mailed directly to the address of record for each government agency.
e. Form FS-477, Payment and Collection Transfer Register, will be transmitted to the serviced agency’s accounting post. That is, when CGFS Charleston disburses for Bonn, the Form FS-477 goes to Bonn. If the disbursement is from a headquarters held allotment, Form FS-477 goes to the agency headquarters.
f. The FMC-60 and the FMC-62 reports are only produced at the accounting site for the serviced allotments, which is not the disbursing post in this instance. The FMC-60 Report is sent to Agency headquarters. The FMC-62 Report stays at post, and is not sent to headquarters. The FMC-80 Report is created and sent to the post.
4 FAH-2 H-743 NON-SERVICED AGENCIES
(CT:DOH-33; 07-22-2013)
a. If the government agency maintains its own accounting functions for all its locations abroad, it is called a “non-serviced agency.” For the non-serviced agency account, the financial management system will not verify the accuracy of the strip code elements. The system will only edit the appropriation and Treasury bureau code for the non-serviced agencies. This is because not all of the reference materials are maintained in the respective edit files and tables. The strip code elements are reported on all vouchers and Form SF-1167, Voucher and Schedule of Payments (Continuation Sheets). Strip code data for non-serviced agencies must be submitted to the servicing post and entered into the financial management system so it will appear on the monthly VADR, which will be used for accounting purposes by the headquarters of the non-serviced agency. The USDO will make payments, report disbursements to Treasury, and send Form SF-1221, Statement of Transactions According to Appropriations, Funds, and Receipt Accounts (Foreign Service Account), List of Vouchers Processed (ACDA.057), and VADR to the address of record for each non-serviced agency or bureau.
b. The USDO is responsible for making payments, accepting collections and reporting these transactions to the Treasury at month-end.
c. To support transactions made by CGFS, the following reports are sent by CGFS Bangkok and CGFS Charleston to each non-serviced agency:
(1) Form SF-1221;
(2) VADR; and
(3) List of Vouchers Processed, ACDA.057.
d. All disbursements and collections processed through the USDO will appear in the Treasury Undisbursed Appropriation Account Ledger, Form FMS-6653.
e. The USDO will edit both appropriation and Treasury bureau codes for non-serviced agencies. The Department of State’s financial management system will not, however, verify the accuracy of the complete strip code elements, as they are not kept in the post’s reference files or tables.
4 FAH-2 H-744 THROUGH H-749 UNASSIGNED