4 FAM 240
OVERSEAS ACCOUNTING AND SUPPORT FOR Posts and OTHER AGENCIES
(CT:FIN-488; 02-23-2024)
(Office of Origin: CGFS/FPRA/FP)
4 FAM 241 FINANCIAL MANAGEMENT SERVICES
(CT:FIN-417; 10-18-2012)
The Department provides financial management services for other agencies at a post level and also at a corporate level. The financial services provided at posts are either reimbursed under an International Cooperative Administrative Support Services (ICASS) agreement (see 6 FAM 910 and 6 FAH-5) at ICASS posts or under a local reimbursement agreement at non-ICASS posts. The corporate financial services (accounting, payroll, disbursements, and other support) provided by the Bureau of the Comptroller and Global Financial Services (CGFS) are reimbursed through ICASS.
4 FAM 242 SERVICES AVAILABLE
(CT:FIN-407; 08-23-2010)
A wide range of accounting services is available to other U.S. Government agencies and authorized organizations on a reimbursable basis. Available services include:
(1) Fully-serviced allotments/allowances;
(2) Nonserviced allotments/allowances; and
(3) One-time/limited services.
4 FAM 242.1 Fully-Serviced Allotments or Allowances
(CT:FIN-407; 08-23-2010)
a. The Department may provide allotment or operating allowance accounting services for other agencies and organizations in a manner similar to a Department of State allotment or allowance. This arrangement is known as a “fully-serviced allotment or allowance.” The agency’s funds are held in the Department’s accounting system.
b. At ICASS Standard posts, agencies with fully-serviced allotments/allowances at posts must subscribe to the “Accounts and Records” cost center at posts where the allotments/allowances are maintained. At ICASS Lite posts, agencies with fully-serviced allotments/allowances at posts must subscribe to the “Financial Management Services” cost center. At non-ICASS posts, a local reimbursement agreement is needed for services provided to agencies.
4 FAM 242.2 Nonserviced Allotments or Allowances
(CT:FIN-417; 10-18-2012)
a. Support for nonserviced allotments or operating allowances primarily includes voucher certification and disbursement services by the post, disbursement by CGFS, and the reporting of disbursements to the Department of the Treasury.
b. In accordance with negotiated agreements handled through the interagency liaison officer in CGFS/F/WO, a parent agency-authorized organization will only be informed when a disbursement has been made by CGFS on Form FS-477, Liquidation Transfer Journal Voucher. This information will be sent to the address identified by the requester. The level and quality of this information provided to the parent agency is dependent on the accounting information provided to CGFS.
c. A Department of Defense (DOD) organization that requests Department of State processing for onward transmission to the Defense Finance and Accounting Service (DFAS) must provide the fiscal data DFAS needs. The DOD organization must complete the crosswalk coding Form DS-4214, Accounting Classification for Non-Serviced Agencies, in accordance with CGFS' published crosswalk guidance.
4 FAM 242.3 One-Time/Limited Services
(CT:FIN-417; 10-18-2012)
Parent agencies and authorized organizations may request Department support for extraordinary or one-time/limited services on a cost-reimbursement basis. The requirement must be supported by a memorandum of understanding (MOU) between the agency/organization, CGFS, and the post when applicable. The services provided and the resulting reimbursement will be based solely on the services needed and the frequency of the service during a fiscal year. However, an MOU will not be negotiated and implemented if the service can be performed better at the post under an ICASS arrangement or a proposed MOU is simply a means to avoid participation in ICASS cost centers.
4 FAM 243 REQUIRED DELEGATIONS FOR CERTIFICATION SERVICES
(CT:FIN-488; 02-23-2024)
a. Agency delegations of certifying authority are required for both serviced and nonserviced agencies when the service includes a certification function by a Department of State certifying officer. Delegations must be coordinated with the CGFS/F/WO Director and must be maintained by the CGFS/F/WO interagency liaison officer (see 4 FAM 061.10).
b. Delegations given to the Department of State by other agencies for certification services may not be redelegated to another agency. If an agency at a post requests an agency other than the Department of State to perform certification services, the requesting agency must provide a delegation directly to the agency that will perform the service (see 4 FAM 061.10).
4 FAM 244 through 249 Unassigned