4 FAM 430
VOUCHER CERTIFICATION AND PAYMENT
(CT:FIN-491; 03-04-2024)
(Office of Origin: CGFS/FPRA/FP)
4 FAM 431 SCOPE
(CT:FIN-464; 04-19-2021)
Once vouchers are approved for payment, they must be certified individually or at the schedule level in accordance with the CGFS management approved financial workflow configuration. This section contains the Department’s policies for the certification and payment of vouchers and voucher schedules. Statutory requirements state that an authorized certifying officer (7 GAO 19-1) must certify all voucher schedules in accordance with 31 U.S.C. sections 3325 and 3528. Responsible officers are authorized certifying officers for the Department of State as designated in 4 FAM 060.
4 FAM 432 CERTIFYING OFFICER accountability
4 FAM 432.1 Certifying Officers’ Personal Liability and Relief
(CT:FIN-491; 03-04-2024)
a. The responsibilities and accountability of a certifying officer are provided in 31 U.S.C. sections 3325 and 3528. A certifying officer assumes personal financial liability for the correctness and legality of all payments certified (31 U.S.C. 3528). When certifying a voucher, a certifying officer is held responsible for:
(1) Information stated in the certified voucher and supporting records;
(2) Computation of the certified voucher;
(3) Legality of the proposed payment from the appropriation or fund involved; and
(4) Certifying vouchers of other U.S. agencies as authorized to certify (see 4 FAM 060).
b. In accordance with 31 U.S.C. 3528, the Comptroller General may relieve a certifying official from a liability in the following cases:
(1) When the Comptroller General decides that the certification was based on official records and the official did not know, and by reasonable diligence and inquiry, could not have discovered, the correct information; or
(2) When the obligation was made in good faith and no law specifically prohibited the payment and the U.S. Government received value for payments.
c. A certifying official may be relieved from liability from an overpayment in the following cases:
(1) When such payment is made to a common carrier under 31 U.S.C. 3726 and the Comptroller General decides that overpayment occurred because the administrative audit before payment did not verify transportation rates, freight classifications, or land-grant deductions; or
(2) When such payment is provided under a U.S. Government bill-of-lading or transportation request and the overpayment was the result of using improper transportation rates or classifications, or the failure to deduct the proper amount under a land-grant law or agreement.
d. The Department of State has implemented the pay and chase payment model for U.S. Government-issued purchase cards under the authority in I TFM 4500, which waives the certifying officer financial liability if payment is made in accordance with the charge card contract provisions. The designated billing office (DBO) is responsible for reconciling all bureau or post cardholder statements under their purview with the monthly invoice. If there are any disputes, the DBO is responsible for working closely with the cardholder to file disputes for any billing discrepancies within the timeframe specified in the charge card contract provisions and tracking the dispute on future invoices.
4 FAM 432.2 Requests for Decisions by the U.S. Comptroller General
(CT:FIN-464; 04-19-2021)
a. A disbursing official, certifying official, or the Secretary of State may request a decision from the U.S. Comptroller General on a question involving a voucher presented to a certifying official for certification (see 4 FAM 433.7).
b. All requests for decisions must be submitted to the CGFS Office of Financial Policy (CGFS/FPRA/FP). If CGFS/FPRA/FP is unable to resolve the issue in a satisfactory manner, it will forward the request to the U.S. Comptroller General.
c. The Comptroller General will issue a decision requested under 31 U.S.C. 3529.
4 FAM 433 CERTIFICATION PROCESS
(CT:FIN-464; 04-19-2021)
This section contains the Department’s policies related to the verifying of obligation legality and information accuracy; computing of voucher schedules, advance notification for large payments, certifying for other locations, signing and dating of the certifying officer, and the procedures when a question of law or fact exists.
4 FAM 433.1 Steps in Certification Process
(CT:FIN-491; 03-04-2024)
a. When the CGFS management-approved financial workflow configuration permits the automatic scheduling of approved voucher payments, the certification of the vouchered payments occurs when the payment schedule is certified. A certifying officer is not required to sign each individual voucher on a schedule but will be held accountable for all payments they certify on the certified schedule of payments.
b. When the CGFS management-approved financial workflow configuration requires a voucher to be individually certified, the certifying officer reviews and certifies the voucher.
c. Certifying officers should return payment vouchers whose origin and payment controls cannot be verified or where the vouchered payment has not been adequately documented to the appropriate administrative official for proper verification, approvals, and supporting documents.
d. The schedule of certified vouchers is transmitted to the U.S. disbursing officer (USDO) or the Department of the Treasury for payment according to procedures.
e. Payment is the actual disbursement of funds to discharge the obligation. The USDO, cashier, or Treasury effects payment to the payee.
4 FAM 433.2 Verifying Obligation Legality
(CT:FIN-464; 04-19-2021)
The certifying officer will verify the legality of the obligation under the appropriation and accounting data for which payment is requested. Refer to 2 FAM if a false claim is suspected.
4 FAM 433.3 Verifying Information Accuracy
(CT:FIN-464; 04-19-2021)
The certifying officer will verify the accuracy and correctness of information contained in the vouchers and supporting documents to ensure that there are no discrepancies.
4 FAM 433.4 Computing Voucher Schedules
(CT:FIN-464; 04-19-2021)
The examining official enters the vouchers that are examined on the appropriate Form SF-1166 OCR (magnetic tape and/or hard copy), Voucher and Schedule of Payments during the voucher processing stage. Voucher schedules must be certified and transmitted for payment, after the certifying officer computes the totals on manual voucher schedules or verifies the totals on system-generated payment schedules.
4 FAM 433.5 Advance Notification for Large Payments
(CT:FIN-464; 04-19-2021)
a. Domestic certifying officers should notify the U.S. Treasury of individual vouchers exceeding Treasury published thresholds identified in Treasury Financial Manual Vol. 1, Part 6, Section 8530, before forwarding the voucher schedule to the Treasury.
b. Overseas certifying officers should notify the USDO of individual vouchers in excess of $1,000,000 before forwarding the voucher schedule to the USDO or the Treasury, unless the servicing USDO has established a lower amount requiring notification.
c. Overseas certifying officers should notify the USDO of individual vouchers in excess of $100,000 equivalent in local currency before forwarding the voucher schedule to the USDO to ensure sufficient local currency is available for the payment.
4 FAM 433.6 Signature and Date
(CT:FIN-464; 04-19-2021)
a. The certifying officer is not required to sign each individual voucher. Signing Form SF-1166 OCR, Voucher and Schedule of Payments, constitutes certification of all vouchers listed on the voucher schedule.
b. Type, stamp, or print the name of the certifying officer and the date certified on all voucher schedule copies under the manual signature. When a principal officer certifies a voucher schedule in the absence of the financial management officer (FMO) at a post, and the principal officer’s name does not appear on the Official List of Authorized Certifying Officers, show the title, “Principal Officer,” on the voucher schedule.
4 FAM 433.7 Law and Fact Questions
(CT:FIN-464; 04-19-2021)
a. If the certifying officer believes that a particular voucher involves a question of law, or there are missing or incomplete supporting documents, or there are facts which are known but not evidenced, the certifying officer should promptly transmit such vouchers to CGFS/FPRA/FP.
b. All vouchers must be supported by the originals of pertinent documents or their authorized electronic equivalent (see 4 FAM 427.2, Imaging Supporting Documents). An approving official’s memorandum transmitting the voucher should include:
(1) Reason the claim is believed to contain a question of law or fact;
(2) Administrative recommendation as to proper disposition; and
(3) Statement as to whether or not an obligation in the amount or estimated amount of the claim has been established and that liquidation will not be made until properly instructed to do so.
c. CGFS/FPRA/FP will make every effort to expedite the processing of the questionable voucher. If a determination cannot be made by CGFS/FPRA/FP as to the propriety of payment, it will submit the voucher to GAO for a ruling. The post or bureau/office will be advised accordingly.
4 FAM 433.8 Official List of Authorized Certifying Officers
(CT:FIN-464; 04-19-2021)
Only a certifying officer who is listed on the current Official List of Authorized Certifying Officers may certify vouchers submitted for payment.
4 FAM 434 PAYING VOUCHERS
4 FAM 434.1 Disbursement Authority
(CT:FIN-464; 04-19-2021)
a. Upon completion of the certification process, the certifying officer must promptly forward the schedule of certified vouchers to the designated disbursing office for action.
b. Only the USDO (or assistant USDO) and the Department of the Treasury are authorized to make direct disbursements of U.S. Government funds (see 4 FAM 330). Principal cashiers and subcashiers overseas are authorized to make payments from an operating cash advance received from the USDO. Domestic cashiers are authorized to make payments from an operating cash advance received from CGFS.
4 FAM 434.2 Electronic Certification of Payment Schedules
(CT:FIN-464; 04-19-2021)
a. All domestic disbursements through the Treasury, must use the Secure Payment System (SPS) to generate payment schedules. This system allows designated Federal agency personnel to generate, certify, and submit payment schedules to Fiscal Service over a browser/web interface in a secure fashion with a strictly enforced separation of duties. Federal agencies are required to use SPS to generate payment schedules. All domestic payments (manual or automated) must be certified daily through SPS using the system generated SF-1166, Voucher and Schedule of Payments for Summary Schedule. Two different user types are required and responsible for a Federal agency to submit schedules to SPS (see 4 FAM 061.6, 4 FAM 061.7 on designation of Treasury certifying officers (CO) and others involved in the Treasury Payment Process). First, a data entry operator with an active FMS-210DEO designation form on file at Fiscal Service creates a schedule and submits the schedule for certification. Subsequently, a CO with an active FMS-210CO designation form on file at Fiscal Service examines the schedule and, upon verification, certifies the schedule, which results in the schedule being submitted electronically to Fiscal Service.
b. A scheduled routine transmits overseas certified vouchers in SF-1166 voucher payment schedules to the USDOs at the CGFS finance centers. The USDOs process disbursements to overseas locations through the International Treasury Services system and disbursements to domestic locations through the Federal Reserve Board.
c. Non-State agencies operating overseas that do not have direct access to RFMS may submit agency certified SF-1166 files to the appropriate USDO for disbursements.
4 FAM 435 THROUGH 439 UNASSIGNED