UNCLASSIFIED (U)

4 FAM 020

FINANCIAL FUNCTIONS and roles

(CT:FIN-467;   04-22-2021)
(Office of Origin:  CGFS/FPRA/FP)

4 FAM 021  FINANCIAL FUNCTIONS

(CT:FIN-467;   04-22-2021)

The Department’s financial management program is comprised of key financial functions to align the Department’s organization to provide effective conduct of the Department’s financial management.

4 FAM 021.1  Budget/Program Planning

(CT:FIN-467;   04-22-2021)

Budget/program planning includes:

(1)  Preparing budgets covering all domestic and post operations and the subsequent control of funds made available for those operations;

(2)  Creating out-year plans;

(3)  Monitoring budgeting execution; and

(4)  Preparing reimbursement schedules.

See 4 FAH-3 H-100 for the administration of Budgeting.

4 FAM 021.2  Accounting

(CT:FIN-467;   04-22-2021)

Accounting functions include:

(1)  Administration of systemic controls on the use of funds;

(2)  Conducting cash and other reconciliations;

(3)  Analysis and maintenance of accounts;

(4)  Administration of agency accounts receivable; and

(5)  Preparing reports covering all financial transactions.

See 4 FAM 200 for policies and procedures concerning the accounting for funds.

4 FAM 021.3  Vouchering

(CT:FIN-467;   04-22-2021)

Vouchering includes:

(1)  Preparing vouchers;

(2)  Maintaining the original documentation;

(3)  Researching and archiving; and

(4)  Certifying vouchers for payment.

See 4 FAM 400 for the administration of vouchers and claims.

4 FAM 021.4  Cashiering

(CT:FIN-467;   04-22-2021)

Cashiering includes:

(1)  Making cash disbursements and employee advances;

(2)  Obtaining replenishments of an advance as necessary;

(3)  Providing accommodation exchanges;

(4)  Making collections and deposits;

(5)  Accepting and recording payments of funds for the U.S. Government, and depositing them to proper depositaries in the United States or abroad; and

(6)  Maintaining records of accountability.

See 4 FAM 390 for the administration and control of cashier operations.

4 FAM 021.5  Disbursing

(CT:FIN-467;   04-22-2021)

Disbursing includes:

(1)  Making direct disbursements from U.S. Government funds;

(2)  Depositing public money;

(3)  Drawing public money from the U.S. Treasury or a designated depositary to make payments; and

(4)  Maintaining records of accountability.

See 4 FAH-2 for the administration and control of disbursing and reporting for overseas operations.

4 FAM 021.6  Payroll

(CT:FIN-467;   04-22-2021)

The payroll function is defined by the policies and regulations for payroll processing and retirement.  The payroll function includes:

(1)  Maintaining daily attendance and leave records;

(2)  Computing, vouchering and paying salaries to both U.S. citizen and Foreign Service National employees and personal services contractors;

(3)  Tax reporting; and

(4)  Maintaining the Foreign Service Retirement and Disability Fund.

See 4 FAH-3 H-500 for more detailed guidance for the administration and control of payroll.

4 FAM 021.7  Collection

(CT:FIN-467;   04-22-2021)

Collections must comply with all policies and regulations regarding receiving, identifying, reporting, remitting, safeguarding, and disposing of official collections and deposit funds by the U.S. disbursing officers (USDO), overseas and domestic cashiers, and other accountable officers.  It applies to all classes of funds collected by officers and employees who, by virtue of their official capacity, receive moneys for the account of, or for the custody of, the United States.  See 4 FAM 320 for more detail on the administration and control of collections.

4 FAM 021.8  Federal Assistance Financial Management

(CT:FIN-467;   04-22-2021)

The Federal assistance financial management function includes:

(1)  Providing oversight of the financial management activities related to Federal assistance;

(2)  Policy formulation for the financial aspects of Federal assistance activities;

(3)  Monitoring compliance to ensure consistent policy interpretation and application;

(4)  Providing advice, training, and technical assistance to stakeholders; and

(5)  Serving as the Department’s key management single audit liaison by coordinating single audit resolution efforts between the Department and internal and external stakeholders.

See 4 FAH-3 H-600 for more detailed guidance on the administration of Federal financial assistance.

4 FAM 022  financial roles

(CT:FIN-467;   04-22-2021)

The Department’s financial management program is comprised of key financial roles to align the Department’s organization to provide effective conduct of the Department’s financial management.

4 FAM 022.1  Comptroller

(CT:FIN-467;   04-22-2021)

The Comptroller, Bureau of the Comptroller and Global Financial Services has general supervisory responsibility for the financial management functions of the Department.

4 FAM 022.2  Principal Officer

(CT:FIN-467;   04-22-2021)

The principal officer at an overseas post has general supervisory responsibility for all functions pertaining to the post, including financial functions.

4 FAM 022.3  Management Officer

(CT:FIN-467;   04-22-2021)

The management officer at an overseas post has responsibility to supervise all management operations including community liaison, facilities, financial and information management, general services, human resources, and medical functions; serve as the principal management adviser to the ambassador and deputy chief of mission or principal officer at a consulate; manage and coordinate International Cooperative Administrative Support Services policies; establish and maintain management and internal control systems to ensure accountability, promote efficiency, and safeguard against waste, fraud and mismanagement of U.S. Government resources; serve as the single real property manager with authority over the real property program; and may also serve as financial management, general services, or human resources officer.

4 FAM 022.4  Executive Director

(CT:FIN-467;   04-22-2021)

The executive director of a domestic bureau provides executive direction and support for all bureau administrative, management, planning and resource allocation activities and operations, including budget, human resources, internal and external information systems security officer support for systems, and general services.  The executive director designs, develops, implements, enhances and maintains bureau administrative systems.  The executive director has responsibility for supervising the obligation of funds made available for the use of the domestic bureau/office.  It is the executive director’s responsibility to determine that such funds are used only for the purposes for which they are made available; they are neither over-obligated nor over-expended; and fiscal personnel assume responsibility and discharge applicable laws and regulations.  The executive director is responsible for proper separation of duties in bureau financial operations.

4 FAM 022.5  Financial Management Officer

(CT:FIN-467;   04-22-2021)

The financial management officer (FMO) at an overseas post is responsible for providing and managing financial services (i.e., accounting, budgeting, cashiering, vouchering, financial management reporting, business process analysis) and supervising financial management staff.  The FMO is responsible for overall funds control, verification of funds availability, recording of obligations, and maintaining official accounting records for post allotted funds and fully serviced agencies under an International Cooperative Administrative Support Services service agreement (see 6 FAH-5).  The FMO is responsible to supervise the Class B cashier and subcashier operations.  The FMO is responsible to prepare post budget financial plans.  The FMO is generally designated as the principal certifying officer at post (see 4 FAM 022.13, 4 FAM 420).  The financial management office at post is the designated billing office (DBO) in purchase orders, agreements, and contracts to receive and review contractor and vendor invoices.  The FMO is responsible to manage the DBO function, which includes routing invoices to proper approving officials for approval.  Their duties also include maintaining records on designated receiving and approving officials and making such information available to the Post Support Unit (PSU) for PSU processed vouchers, and domestically, to the Office of Claims.  Their duties also include overseeing the collection process.

4 FAM 022.6  Budget Officer

(CT:FIN-467;   04-22-2021)

The budget officer of a domestic bureau/office provides the bureau executive director with recommendations and procedures for overall financial management of funds appropriated to the bureau for both domestic and overseas operations.  The budget officer prepares and recommends annual and long-range financial plans and requests funds to carry out program objectives.  The budget officer is responsible for overall funds control, verification of funds availability, recording of obligations, and maintaining official accounting records for bureau/office allotted funds.  Their duties also include maintaining records on designated receiving and approving officials and making such information available to the Office of Claims.

4 FAM 022.7  Budget and Accounting Technician

(CT:FIN-467;   04-22-2021)

The budget and accounting staff at an overseas post are responsible for maintaining and monitoring the post held allotments through the obligation and expenditure (liquidation) process, coordinating budget and financial planning activities of the post, formulating financial data and justification for budget submissions, maintaining and tracking accounts receivables, and providing fiscal data to verify availability of funds for procurement of goods and services.

4 FAM 022.8  Procurement Approving Official

(CT:FIN-467;   04-22-2021)

The procurement approving official is responsible for approval of procurements for goods or services.

4 FAM 022.9  Receiving Official

(CT:FIN-467;   04-22-2021)

The receiving official is responsible for checking and signing for incoming shipments of goods in warehouses and at delivery points resulting from a procurement action.  These individuals usually verify against the procurement record that the correct types and amounts of items have been shipped, inspect the goods to ensure the quality, and are responsible for keeping careful records and generating receiving reports.  In most cases, the receiving report acknowledges acceptance of the goods but in some instances, this task is performed by another person if the goods received must be tested prior to acceptance.

4 FAM 022.10  Invoice Approver

(CT:FIN-467;   04-22-2021)

The invoice approver receives invoices and verifies the obligating, receiving, and invoice documentation agree within the Bureau of the Comptroller and Global Financial Services (CGFS) management approved tolerances.  The invoice approver determines if invoices are accepted or rejected.  The invoice approver acknowledges the date goods and/or services were received and the date goods and/or services were accepted and authorizes approved invoices for payment.

4 FAM 022.11  Voucher Examiner

(CT:FIN-467;   04-22-2021)

The voucher examiner performs an examination to detect errors and to confirm a voucher is legal, proper, and correct in a manner consistent with the requirements in 4 FAM 423, Voucher Prepayment Examination.  The voucher examiner confirms a proper obligating document, proper claim (e.g., approved invoice), proof of performance (e.g., receiving report), and confirms proper approvals to pay.  With the adoption of electronic invoicing systems, the voucher examiner role may be incorporated into system confirmations and controls.

4 FAM 022.12  Voucher Precertifier

(CT:FIN-467;   04-22-2021)

The voucher precertifier is responsible for reviewing and approving any vouchers requiring pre-certification in accordance with the CGFS management approved financial workflow configuration (see 4 FAM 423).  This position is not an accountable officer.

4 FAM 022.13  Certifying Officer

(CT:FIN-467;   04-22-2021)

a. The certifying officer is an accountable officer who has been charged with the responsibility for certifying individual vouchers or voucher schedules in accordance with the CGFS management approved financial workflow configuration (see 4 FAM 429, 4 FAM 045).  A certifying officer is responsible for the accuracy and propriety of all documents upon which payment is to be based and certifying that the payment is legal, correct, and proper.  The certifying officer is personally liable to repay the amount of any illegal or improper payment resulting from their certification unless relief from liability is granted.  The conclusions and actions of a certifying officer are governed by pertinent laws and regulations and the exercise of prudent judgment (see 4 FAM 370).

b. Although a certifying officer assumes personal financial liability for the correctness and legality of all payments certified, the Department will hold the approving or receiving officers responsible from an administrative standpoint for any Government Accountability Office exceptions or Office of Inspector General reports or findings resulting from an improper approval or erroneous receiving report.

c.  The Department of Treasury, Bureau of Fiscal Service designates certifying officer authority to release electronic SF-1166, Voucher and Schedule of Payments, for domestic payments made through the Treasury systems.  Approval for Treasury designation should be processed in accordance with 4 FAM 061.11-2.  The Treasury designation pertains to one or more of the following Treasury applications or functions:

·         Secure Payment System (SPS)

·         Federal Reserve Wire Transactions (Fedwire)

·         International Treasury Services (ITS)

4 FAM 022.14  U.S. Disbursing Officer

(CT:FIN-467;   04-22-2021)

The U.S. disbursing officer (USDO) supervises and directs a staff of employees who provide international disbursing, collection, banking and cashier management services.  The responsibilities and accountability of a USDO are provided in 31 U.S.C. Chapters 33 and 35 and the applicable regulations contained in the Treasury Financial Manual (TFM), Volume 1, Part 4, Disbursing, and include:

(1)  Depositing public money;

(2)  Drawing public money from the U.S. Treasury or a designated depositary as necessary to make payments;

(3)  Establishing and maintaining a file on each cashier to include documentation of cashier designations, fund cash advances, and unannounced verifications and reconciliations;

(4)  Annually reviewing each cashier advance for propriety and activity; and

(5)  Ensuring all functions of the disbursing operations are properly fulfilled, and that there is sufficient staff to carry out the activities of the disbursing office.

4 FAM 022.15  Cashier

(CT:FIN-467;   04-22-2021)

The cashier is an accountable officer for the imprest funds in their cash advance used in cashier operations and personally liable for repayment of shortages and losses unless relief from liability is granted.  The cashier is responsible for one or more of the following as authorized by their individual cashier designation and post management policy:

(1)  Making payments and obtaining required receipts for goods and services, such as local transportation and small purchases;

(2)  Making interim advances and obtaining required receipts from occasional money holders for authorized payments and small purchases;

(3)  Making travel advances and obtaining required receipts;

(4)  Making advances to, and obtaining required receipts from, designated alternates or subcashiers;

(5)  Performing accommodation and reverse accommodation exchange and completing required documentation;

(6)  Depositing a portion of the Class B cashier’s local currency cash advance in a cashier checking account (when authorized) and obtaining the required receipts supporting disbursements by check or electronic funds transfer;

(7)  Receiving collections from and providing required receipts to consulate cashiers and other subcashiers and from employees, contractors, and others for official collection, such as reimbursement of telephone fees, authorized use of official vehicles, etc.;

(8)  Receiving consular fees and providing required receipts;

(9)  Receiving and disbursing Suspense Deposits Abroad funds and completing required documentation as authorized and approved by the post financial management officer;

(10) Preparing a daily reconciliation of all funds in the possession of the cashier;

(11) Safeguarding the funds and all related documents;

(12) Depositing local currency checks drawn on foreign banks with the locally designated depositary;

(13) Operating the fund in strict and complete compliance with the regulations in 4 FAM 390, the Cashier User Guide, and other official instructions;

(14) Making a daily reconciliation of the cashier account when there is daily activity in a cashier account, monthly reconciliation of any cashier maintained local bank checking account, processing interest and bank fees for the cashier account, and recording all movement of funds in official cashier software when the account is not a cashier pass through account; and

(15) Processing collections received in the U.S. disbursing officer account and processing of deposits for those funds.

4 FAM 022.16  Occasional Money Holder

(CT:FIN-467;   04-22-2021)

The cashier may give a cash advance to a person authorized to carry out U.S. Government business (e.g., make a small cash purchase in the local economy).  The person who receives the advance is accountable for the funds and must have a written designation to be an occasional money holder if not already designated a cashier or subcashier.

4 FAM 023  THROUGH 029 UNASSIGNED

UNCLASSIFIED (U)