UNCLASSIFIED (U)

1 FAM 600
Financial Bureaus

1 FAM 610

Bureau of the Comptroller and Global Financial Services (cgfs)

(CT:ORG-507; 12-12-2018)
(Office of Origin: CGFS/EX)

1 FAM 611 Comptroller and ASSISTANT SECRETARY for Global Financial Services (cgfs)

1 FAM 611.1 Overall Responsibilities

(CT:ORG-293; 01-18-2013)

a. Carries out the delegated authorities and responsibilities of the Departments Chief Financial Officer (CFO), reporting directly to the Under Secretary for Management. Responsibilities of the Comptroller include:

(1) Manages the Departments corporate financial management platform in support of foreign policy objectives;

(2) Oversees all financial management activities relating to the programs and operations of the Department;

(3) Develops and maintains an integrated agency accounting and financial management system, compensation system, and other corporate financial management and budgetary applications;

(4) Directs and manages the Departments financial management personnel, activities and operations;

(5) Monitors the financial execution of the budget in relation to actual expenditures; and

(6) Performs other functions in accordance with 31 U.S.C. 901 et seq.

b. Serves as the primary advisor to the Under Secretary for Management and other Department executives and acts as the Departments external liaison on all matters relating to the Departments worldwide financial management operations, and provides guidance and coordination to the Department's financial management program;

c. Identifies, evaluates, prioritizes, and acts on Department-wide financial management issues requiring both short-term and long-term planning and coordination and develops, implements, and oversees short-term and strategic financial management plans for worldwide financial operations;

d. Chairs the Departments Management Control Steering Committee;

e. Serves as the internal administrative review official for debts collected by the Department domestically and oversees the exercise of debt collection authorities delegated to CGFS by the Under Secretary for Management;

f. Serves as the Departments Senior Accountable Official for the quality and objectivity of, and internal controls over, the Departments publically disseminated spending information;

g. Establishes effective financial management policies and management controls, including integrating budget execution and accounting functions, and leveraging the use of electronic technologies (e-government);

h. Assists international affairs (Function 150) agency heads in developing policies, plans, and programs to achieve U.S. foreign policy goals;

i. Directs, manages, and provides policy guidance and oversight of Departmental financial management personnel, activities, and operations including:

(1) Preparing the Department's Agency Financial Report;

(2) Directing and guiding recruitment, selection and training of personnel to carry out the Department's financial management program and collaborating with the Bureau of Human Resources (HR) and regional bureaus for the assignment of financial personnel overseas;

(3) Approving and managing agency financial management systems design or enhancement projects; and

(4) Providing overall direction and guidance for implementation of the Department's asset management system;

j. Exercises oversight over the policies, procedures and activities related to the implementation of the systems providing for the management and funding of shared administrative support activities overseas, as authorized in 22 U.S.C. 2695, and the related financial management activities authorized under 22 U.S.C. 2684. These authorities are implemented through the ICASS system;

k. Mandates Department-wide data and reporting format requirements for financial management systems;

l. Represents the Department on the U.S. Government-wide CFO Council;

m. Serves as a member of the Department's Executive Resources Board;

n. Directs the Department's Government Accountability Office (GAO) liaison activities;

o. Manages the Department's advisory committee program and ensures that the Department is in compliance with the requirements of the Federal Advisory Committee Act, related implementing Executive Orders, and OMB circulars;

p. Makes determinations on whether to close advisory committee meetings to the public and to approve the notification of less than 15 days public notice of advisory committee meetings;

q. Reviews major legislative and other programmatic proposals and provides advice to the Secretary on Federal cost and program benefit estimates (major procurements and changes in credit programs);

r. Ensures the establishment of effective general and financial management practices in accordance with the Chief Financial Officers Act of 1990 and other legal authorities as appropriate;

s. Monitors the financial execution of the Departments budgetary resources as well as preparing and submitting timely performance reports to the Secretary and advising the Secretary on the annual Federal Managers Financial Integrity Act (FMFIA) Report;

t. Prepares and transmits annually an accountability report to the Secretary and the Director of OMB in accordance with 31 U.S.C. 902(a)(6);

u. Ensures timely and accurate information on contract disbursements in relation to projected costs and actual commitments and test results, including cost estimates for major procurements;

v. Manages, monitors, evaluates, and approves the design, budget development, implementation, operation, and enhancement of Departmental accounting, financial, and asset management systems;

w. Ensures adequate systems to produce useful, reliable, and timely financial and related programmatic information;

x. Evaluates the installation and operation of accounting, financial and asset management systems and other information systems that provide financial and/or program performance data;

y. Develops financial performance indicators for inclusion in financial systems and financial reports and statements;

z. Clears the design of other information systems that provide financial and/or program performance data used in financial statements to ensure that the CFOs needs are met;

aa. Executes and ensures the timely and accurate pay for all Department employees and agencies serviced for payroll under ICASS or other agreements, and;

bb. Prepares the following Department guidance:

(1) 1 FAM 610 Bureau of the Comptroller and Global Financial Services (CGFS);

(2) 2 FAM 020, Management Controls;

(3) 4 FAM Financial Management, and its related Foreign Affairs Handbooks in their entirety:

(a) 4 FAH-1 Account Structure and Classification Codes Handbook;

(b) 4 FAH-2 Disbursing Officer Handbook; and

(c) 4 FAH-3 Financial Management Procedures Handbook.

(4) 6 FAM International Cooperative Administrative Support Services (CGFS/ICASS), and the related Foreign Affairs Handbook, 6 FAH-5 International Cooperative Administrative Support Services Handbook.

cc. Directs implementation of, and the Department's compliance with, the Federal Managers Financial Integrity Act (FMFIA) and OMB Circulars A-123 and A-127 and monitors and requires corrective actions on reported material weaknesses and reportable conditions;

dd.Establishes, reviews and ensures compliance throughout the Department with internal control policies, standards, and compliance guidelines, including training activities and maintenance of internal control systems;

ee.Ensures compliance throughout the Department with applicable accounting standards issued by the Federal Accounting Standards Advisory Board and financial information and systems functional standards (including the Standard General Ledger and the Core Financial Systems Requirements);

ff. Reviews and approves financial reports and statements prepared by Department components for transmittal to the Secretary, OMB, the President, the Congress, or external groups. Ensures that data are auditable, and works with the Office of the Inspector General (OIG) to improve the ability to audit such reports and statements;

gg.Ensures adequate controls over cash management, credit management, and debt collection operations with respect to real property, equipment, and inventories; and

hh.Acts as reviewing official for proposals to prosecute false claims or statements under the Program Fraud Civil Remedies Act (31 U.S.C. 3801-3812).

1 FAM 611.2 Organization

(CT:ORG-293; 01-18-2013)

An organization chart of the Bureau of the Comptroller and Global Financial Services (CGFS) is found at 1 FAM Exhibit 611.2.

1 FAM 611.3 Authorities

(CT:ORG-293; 01-18-2013)

Legal authorities pertaining to the work of the Bureau of the Comptroller and Global Financial Services (CGFS) include:

(1) Budget and Accounting Procedures Act of 1950 (Public Law 81-784)This Act authorizes the Comptroller General to audit the financial transactions of U.S. Government agencies and to prescribe, in consultation with the President and the Department of the Treasury, accounting standards and requirements for executive agencies;

(2) Cash Management Improvement Acts of 1990 and 1992 (31 U.S.C. 3335 and 6503) (Public Law 101-453, 102-589)This Act ensures greater efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and the States. It calls for timely disbursement of Federal funds and Treasury penalty against agencies for noncompliance;

(3) Chief Financial Officers Act (Public Law 101-576, November 15, 1990; 31 U.S.C. 901 et seq.)This Act requires the designation of a CFO for the Department of State to be appointed by the President, by and with advice and consent of the Senate, for the express purpose of bringing more effective general and financial management practices to the Department. The Act also provides specific statutory authority and functions of the CFO. It also supports integration and modernization of the U.S. Government's financial systems and provides for cost information development and reporting;

(4) Clinger-Cohen Act (Information Technology Management Reform Act) (Division E of Public Law 104-106)This Act requires agencies to establish a planning process for capital investments in information technology, encourages interagency and U.S. Government-wide acquisitions of systems and, when advantageous, the use of commercial off-the-shelf software. It also authorizes chief information officers at the agencies and stresses integrated information systems;

(5) Debt Collection Improvement Act (DCIA) of 1996 (31 U.S.C. 3701, 31 U.S.C. 3711, 31 U.S.C. 3716) (Public Law 104-134)This Act authorizes and requires actions to maximize collections of delinquent debts, minimize costs of collection, reduce losses, and inform the public of these procedures;

(6) Debt Collection Act of 1982 (Public Law 97-365)Amends the Privacy Act of 1974 requiring disclosure of individual records to a consumer reporting agency, increasing the efficiency of U.S. Government-wide efforts to collect debts as well as provide additional procedures for collection of debts owed to the United States;

(7) Annual Appropriations Act for Department of State OperationsThis annual appropriation provides funds to be spent, and fees to be collected, for Department operations, assessed contributions for international organizations, and other purposes;

(8) Department of State Appropriations Bill, FY 1997 (Public Law 104-208)This Act contained a proviso under Diplomatic and Consular Programs that required that starting in FY 1998, a system shall be in place that allocates to each department and agency the full cost of its presence outside the United States. This led to the establishment of the ICASS;

(9) Federal Activities Inventory Reform Act of 1998 (Public Law 105-270)Directs each executive agency to submit to OMB a list of activities performed by the Federal Government source for the agency, which are not inherently governmental functions;

(10) The Federal Advisory Committee Act (Public Law 92-463, 5 U.S.C. Appendix 2)This Act provides for the establishment and management of advisory committees, including procedures for closed meetings or meetings held without the normally prescribed public notice;

(11) Federal Credit Reform Act of 1990 (2 U.S.C. 661)The Act seeks to measure more accurately the costs of Federal credit programs and to place the cost of credit programs on a budget basis equivalent to other Federal spending;

(12) Federal Financial Management Act of 1994 (31 U.S.C. 3332)This Act requires Federal payments to be made electronically;

(13) Federal Financial Management Improvement Act (FFMIA) of 1996 (31 U.S.C. 3512) (Public Law 104-208, Secs. 801-808)This Act requires U.S. Government agencies to use the standard general ledger, prepare financial statements in accordance with generally accepted accounting principles, and to ensure financial management systems meet specified standards;

(14) Federal Managers' Financial Integrity Act (FMFIA) of 1982, as amended (31 U.S.C. 3512)This Act requires ongoing evaluations of the management control and accounting systems that protect Federal programs against fraud, waste, abuse and mismanagement. It further requires the Secretary to submit a report annually to the President and the Congress on the conditions of these systems and actions taken to correct identified weaknesses;

(15) Foreign Affairs Reform and Restructuring Act of 1998This Act abolished the Arms Control and Disarmament Agency and the U.S. Information Agency (USIA, with the exception of the broadcasting entities) and transferred their functions to the Department of State. The Department assumed ownership of the relevant assets and responsibility for the liabilities and obligations of USIA and ACDA;

(16) Annual Foreign Operations, Export Financing, and Related Programs Appropriations ActsThe Act appropriates funds to the Executive Office of the President (EOP), Peace Corps, Department of Treasury, and other agencies conducting international programs for foreign assistance and related purposes;

(17) Foreign Relations Authorizations ActsThis legislation, which is usually enacted every two years, typically authorizes appropriations for Department accounts and contains certain statutory authorities related to administration of the Department and foreign policy matters;

(18) Foreign Service Act of 1980, as amended (Public Law 96-465; 22 U.S.C. 3901 et seq.)This Act provides for the Foreign Service personnel system and the administration of the Foreign Service Retirement and Disability System;

(19) Government Management Reform Act (GMRA) of 1994 (Public Law 103-356)This Act requires electronic payments, establishment of franchise fund pilot programs, and simplification of the management reporting process. The Act requires the Secretary to submit to the Director of OMB an annotated financial statement of the agency for the preceding fiscal year. Title IV of this Act is also cited as the Federal Financial Management Act of 1994;

(20) Government Performance and Results Act (GPRA) of 1993 (31 U.S.C. 1115 and 1116, Public Law 103-62)This Act requires U.S. Government agencies to provide for the establishment of strategic planning and performance measurement in the budgeting process;

(21) Inspector General Act of 1978, as amended (5 U.S.C. Appendix 3)Section 5 of the Act requires the Secretary to transmit to Congress semiannual reports of the activities of the Office of the Inspector General (OIG), and the Secretary's comments on the report. The report discusses major problems in the Department, the most significant findings, and statistical data;

(22) Paperwork Reduction Act of 1995 (Public Law 104-13)This Act requires Federal agencies to manage information collection to reduce the burden of Federal paperwork on the public;

(23) Prompt Payment Act of 1982 and Amendments of 1996 (31 U.S.C. 3901 et seq.)This Act requires executive departments and agencies to make payments to private parties on time, to pay interest penalties when payments are late, and to take discounts only when payments are made on or before the discount date;

(24) Program Fraud Civil Remedies Act of 1986 (31 U.S.C. 3801-3812)This Act establishes requirements and procedures for pursuing civil complaints against persons who have defrauded the Department;

(25) Reports Consolidation Act of 2000 (Public Law 106-531)The Act authorizes the consolidation of financial and performance management reports into a single report in order to provide financial and performance management information in a more meaningful and useful format for the President, Congress, and the public;

(26) State Department Basic Authorities Act (BAA) of 1956, as amended (22 U.S.C. 2651a et. seq.)Establishes the organizational structure of the Department and provides many of its management authorities. These authorities include establishing a working capital fund (WCF) collecting certain fees, employing personal services contractors abroad, making expenditures arising out of unforeseen emergencies in the diplomatic and consular service, collecting debts, providing consolidated administrative support services, and establishing a buying power maintenance account;

(27) Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (Public Law 104-193), 42 U.S.C. 659This Act amended the statutory authority (42 U.S.C. 659) for the Federal Government to garnish wages for enforcement of child support and alimony obligations, and enhanced the priority of these obligations over certain other garnishments;

(28) Hatch Act Reform Amendments of 1993 (Public Law 103-94), 5 U.S.C. 5520(a)This Act authorizes the Federal government to garnish the wages of Federal employees for debts to commercial establishments pursuant to legal process;

(29) GPRA Modernization Act of 2010 (Public Law 111-352). Required quarterly performance assessments of Government programs, gives guidance concerning agency strategic plans, and establishes agency performance improvement officers; and

(30) Improper Payments Elimination and Recovery Act of 2010 (Public Law 111-204, 31 U.S.C. 3301) amended the Improper Payments Information Act of 2002 (31 U.S.C. 3321) to require agencies to take action to reduce improper payments and recover funds.

1 FAM 611.4 Office of Management and Budget (OMB) Guidance

(CT:ORG-507; 12-12-2018)

a. Among the bulletins issued by OMB providing guidance are:

(1) OMB Bulletin 92-04, Termination of Federal Benefits to Deceased Beneficiaries (01/1992); and

(2) OMB Bulletin 07-04, Audit Requirements for Federal Financial Statements, as amended (09/2009).

b. The following OMB circulars, as well as others, provide OMB guidance (the dates of issuance or revision are in parenthesis):

(1) OMB Circular A-11 (06/2018)Establishes policies and procedures for preparation and submission of agency budget estimates to OMB. It also provides guidance on budget execution and preparation of strategic and performance plans;

(2) OMB Circular A-21, Cost Principles for Educational Institutions (05/2004)Establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions;

(3) OMB Circular A-25, User Charges (07/1993)Establishes Federal policy regarding fees assessed for government services and for sale or use of government goods or resources;

(4) OMB Circular A-50, Audit Follow-Up (09/1982)Provides the policies and procedures for use by Executive agencies when considering reports issued by the Inspector General (OIG), other Executive Branch audit organizations, the GAO, and non-Federal auditors where follow-up is necessary;

(5) OMB Circular A-76, Performance of Commercial Activities, as amended (05/2003)Establishes Federal policy regarding the performance of commercial activities and implements the statutory requirements of the Federal Activities Inventory Reform Act of 1998, Public Law 105-270. The Supplement sets the procedures for determining whether commercial activities should be performed under contract with commercial sources or in-house using U.S. Government facilities and personnel;

(6) OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations, as amended (09/1999 and relocated to 2 CFR, Part 215)Sets standards for obtaining consistency and uniformity among Federal agencies in the administration of grants to and agreements with institutions of higher education, hospitals, and other nonprofit organizations;

(7) OMB Circular A-122, Cost Principles for Nonprofit Organizations (05/2004)Establishes principles for determining costs of grants, contracts and other agreements with nonprofit organizations (not including colleges and universities);

(8) OMB Circular A-123, Managements Responsibility for Enterprise Risk Management and Internal Control, as amended (07/2016)Provides guidance to Federal managers on improving the accountability and effectiveness of Federal programs and operations by establishing, assessing, correcting, and reporting on internal control;

(9) OMB Circular A-123 Appendix D, Compliance with the Federal Financial Management Improvement Act (10/2013)Prescribes policies and procedures to be followed by executive departments and agencies in developing, operating, evaluating, and reporting on financial management systems;

(10) OMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables (01/2013)Prescribes policies and procedures for justifying, designing, and managing Federal credit programs and for collecting nontax receivables;

(11) OMB Circular A-130, Managing Federal Information as a Strategic Resource (07/2016)Establishes policies and procedures for executive departments and agencies in managing information, information systems, and information technology;

(12) OMB Circular A-133, Audits of States, Local Governments and Nonprofit Organizations (06/03 and 06/2007)Sets standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and nonprofit organizations expending Federal awards;

(13) OMB Circular A-134, Financial Accounting Principles and Standards (05/1993)Establishes policies and procedures for approving and publishing financial accounting principles and standards. It also establishes the policies to be followed by the executive branch agencies and OMB in seeking and providing interpretations and other advice related to the standards;

(14) OMB Circular A-135, Management of Federal Advisory Committee (10/1994)Provides guidance and instructions on the management of Federal advisory committees and requires executive departments and agencies to establish a committee planning and review process; and

(15) OMB Circular A-136, Financial Reporting Requirements (07/2018)Provides a central point of reference for all Federal financial reporting guidance for executive branch departments.

c. For additional authorities and regulations, please contact the Financial Policy, Reporting, and Analysis Directorate (CGFS/FPRA).

1 FAM 611.5 Definitions

(CT:ORG-293; 01-18-2013)

Accounting functions: The methods and procedures used by the Department to record, classify, and report information on its financial position and operations. Encompassed are the various operations related to financing sources and gains, expenses, losses and transfers out, costs, assets, liabilities, and net position activities. This includes the manual and automated procedures and processes from the point a transaction is authorized (initiated) to issuance of financial statements and management information reports containing the data in detail or in summary form.

Agency Financial Report (AFR): An annual report submitted by the CFO to the Secretary and the Director of OMB in accordance with the Chief Financial Officer Act, the Government Performance and Results Act, the Government Management Reform Act, the Federal Managers Financial Integrity Act, the Improper Payments Information Act, and the Reports Consolidation Act. The report includes a number of elements, such as:

(1) A description and analysis of the status of financial and performance information in the Department;

(2) Annual financial statements and related audit reports;

(3) The Departments annual program performance information;

(4) The Federal Managers Financial Integrity Act (FMFIA); and statement of assurance by the Secretary; and

(5) Other relevant Department reports and information.

Authority to update: The authority of a new payroll center to acquire an employee's records from the old payroll center when the employee transfers from one center to another under the Consolidated American Payroll Processing System (CAPPS).

Budget and cost distribution software: A software system that facilitates budget formulation and execution of shared administrative service costs by center (function code) and agency share using either workload statistics or a form of capitation. Included are selected nonpost funded costs as well as post costs A complete description of each application and more technical guidance are included in 6 FAH-5, International Cooperative Administrative Support Services (ICASS) Handbook.

Disaster recovery plan: The detailed plan for restoring operations in CGFS financial service centers is rendered inoperable because of fire, natural disaster, acts of war, or other violence.

Financial analysis and performance reports: The processes whereby financial data are transformed into meaningful information for both Department and external users responsible for making resource allocation decisions, assessing management's performance and stewardship, managing activities, or determining legal compliance.

Financial management matters: Those activities that relate to the fiscal affairs of the Department and the translation of actions into meaningful and relevant information for use in the management process. They cover a broad spectrum of activities including accounting, cash and credit management, reporting, and audit and review, among other things.

Financial management offices: The offices at posts that manage the full range of post-level financial management activities.

Financial management personnel: Employees of the Department who directly or indirectly perform functions described under financial management matters. These personnel may or may not be within the chain of command of the Chief Financial Officer but will, in all cases, be subject to his or her general oversight with respect to financial management matters.

Grants financial management: Those activities that relate to policy development, oversight, procedures and training pertaining to the financial management of grants.

Help desk: A specific group(s) in CGFS established to address system and functional financial issues in a timely manner.

Internal control: The steps taken to provide reasonable assurance that obligations and costs are in compliance with applicable law; funds, property, and other assets are safeguarded; revenues and expenditures applicable to Departmental operations are properly recorded and accounted for; and programs are efficiently and effectively carried out in accordance with law and management policy.

International Cooperative Administrative Support Services (ICASS): A customer-driven, voluntary interagency mechanism for managing and funding administrative support services abroad. It gives posts the authority to determine how services are delivered, at what cost and by whom; ensures that service providers are formally accountable to the customer; and incorporates a full-cost recovery system through a no-year working capital fund (WCF).

ICASS Executive Board: ICASS policy-making body, chaired by the Assistant Secretary for Administration. Members are generally Assistant Secretary-level officers from participating agencies. The board meets on an ad hoc basis at least quarterly.

ICASS interagency working group: An interagency working group open to all agencies represented on post ICASS councils and is headed by a chairperson elected annually by members of the interagency working group.

ICASS Service Center (ISC): An interagency staffed office located in the Bureau of the Comptroller and Global Financial Services (CGFS) that reports to the ICASS Executive Board and ICASS Working Group. The ISC staff supports worldwide ICASS implementation.

Intragovernmental Payment and Collection (IPAC): A system that allows agencies to issue payments and provide collecting capabilities by going through the Department of the Treasury via the Internet.

Standard general ledger: A uniform chart of accounts and technical guidance to be used in standardizing Federal agency accounting and to support the preparation of standard external reports required by central agencies.

Warrant: An official document issued by the Secretary of the Treasury that reflects an amount of money authorized and appropriated by public law to be withdrawn from the Department of Treasury. Warranted amounts are established in Treasury Department accounts and subsequent fiscal activity reported by administering departments and agencies is reflected against those amounts for consolidated Federal accounting.

Working Capital Fund (WCF): A no-year fund that permits unobligated money to be carried over from one fiscal year to the next, providing fiscal flexibility. Funds may be authorized for expenses and equipment necessary for maintenance and operation in Washington, DC and elsewhere. These include centralized services for reproduction, editorial, data processing, audiovisual, library, and administrative support services; supplies and equipment; and other administrative services the Secretary determines may be performed more advantageously and more economically as central services (with OMB approval).

1 FAM 612 Principal Deputy Comptroller AND Deputy Chief Financial officer (CGFS/DCFO)

(CT:ORG-293; 01-18-2013)

The Principal Deputy Comptroller reports directly to the Comptroller, Assistant Secretary for Global Financial Services and serves as a Deputy Chief Financial Officer (DCFO). In conjunction with the Comptroller, the Principal Deputy Comptroller:

(1) Has Department-wide responsibility for implementing the provisions of the Federal Managers Financial Integrity Act of 1982, the Chief Financial Officers Act of 1990, the Government Management Reform Act of 1994, and the Federal Financial Management Improvement Act of 1996;

(2) Provides advice to the Comptroller and CFO and other executives on all Department-wide and U.S. Government-wide financial management matters, including matters under the CFO Act and other key financial management legislation;

(3) Serves as the primary advisor to the Comptroller and other executives on matters relating to financial management systems, policies, reporting, and financial aspects of Federal assistance for the Departments worldwide activities;

(4) Directs the Internal Controls Program for the Department and serves on the Management Control Steering Committee;

(5) Prepares the Departments 5-year financial management plan and ensures the incorporation of guidance and requirements contained in OMBs government-wide 5-year financial management plan;

(6) Directs the development of financial management metrics for measuring and monitoring financial performance, for inclusion in financial systems and financial reports and statements;

(7) Serves as the Departments lead and supports the Administrations Financial Management Agenda Initiatives; and

(8) Chairs the Committee of Inquiry into Fiscal Irregularities.

1 FAM 613 Associate Comptroller for Global DisBursing, Training, and Customer Support (CGFS/S)

(CT:ORG-293; 01-18-2013)

The Associate Comptroller serves as the Managing Director for Global Disbursing, Customer Support and Training, and Post Support Unit Operations Directorate (CGFS/S) and is the Comptrollers principal advisor on overseas financial operations. The Associate Comptroller serves as the lead for the Department on the coordination of corporate Financial Management Officer (FMO) corps matters, pursuant to the Bureaus support of Sec. 902 of the Chief Financial Officers Act of 1990. The Associate Comptrollers duties include:

(1) Directly overseeing and managing all Global Disbursing, Training, and Customer Support as outlined in 1 FAM 614.3;

(2) Serving as the principal advisor to the Comptroller on oversees financial operations;

(3) Leading and coordinating CGFS consultative staffing input for Financial Management Officer assignments.;

(4) Leading and coordinating CGFS input on recruitment and hiring for Financial Management Officers; and

(5) Leading and coordinating CGFS input on training requirements for Financial Management Officers.

1 FAM 614 Comptroller Offices

(CT:ORG-453; 05-30-2018)

The Bureau of the Comptroller and Global Financial Services (CGFS) consists of the following major components:

(1) Office of the Executive Director (CGFS/EX);

(2) Office of the Director of International Cooperative Administrative Support Services (CGFS/ICASS);

(3) Office of Oversight and Management Analysis (CGFS/OMA)

(4) Office of Global Disbursing Operations (CGFS/DO);

(5) Office of Financial Support and Training (Paris) (CGFS/PST);

(6) Office of Customer Support and Training (CGFS/CST);

(7) Post Support Unit (CGFS/PSU);

(8) Global Financial Operations (CGFS/F);

(9) Global Compensation Directorate (CGFS/GC);

(10) Office of Global Systems Operations Directorate (CGFS/GS);

(11) Global Financial Service Center Bangkok (CGFS/B);

(12) Financial Policy, Reporting and Analysis Directorate (CGFS/FPRA);

(13) Global Financial Management Systems Directorate (CGFS/GFMS);

(14) Office of Management Control (CGFS/MC), and;

(15) Government Accountability Office Liaison (CGFS/GAO)

1 FAM 614.1 Office of the Executive Director (CGFS/EX)

(CT:ORG-293; 01-18-2013)

The Executive Director of CGFS operates under the authority of the Comptroller (CGFS). The Executive Director:

(1) Provides executive direction and support to CGFS Offices for all administrative, management, planning and resource allocation activities and operations, including budget, human resources, internal and external ISSO support for systems, and general services. The Executive Director designs, develops, implements, enhances and maintains bureau administrative systems.

(2) On behalf of the Comptroller exercises (with authority to re-delegate) all appropriate office administrative authorities except those required by law, regulation, or otherwise to be performed by the Comptroller or higher authority, or by others specifically designated in writing.

(3) Provides administrative support to the Global Financial Service Center in Bangkok (CGFS/B), the Office of Financial Support and Training in Paris (CGFS/FST), the CGFS Financial Support Unit in Sofia (CGFS/SO), the Bureau of Budget and Planning (BP), and any other offices in the Department that the Comptroller is tasked to support.

1 FAM 614.2 Office of the Director of International Cooperative Administrative Support Services (CGFS/ICASS)

(CT:ORG-293; 01-18-2013)

The Director of International Cooperative Administrative Support Services (CGFS/ICASS) operates under the authority of the Comptroller, Assistant Secretary for Global Financial Services (CGFS):

(1) Ensures the transparency and integrity of the International Cooperative Administrative Support Services (ICASS) system through an interagency-staffed office;

(2) Manages the ICASS program;

(a) Maintains and upgrades the ICASS budget and cost distribution software; and

(b) Maintains and updates 6 FAM 910, International Cooperative Administrative Support Services (CGFS/ICASS), and 6 FAH-5, ICASS Handbook;

(3) Implements and oversees the ICASS system and provides a broad range of financial and customer assistance services that support ICASS operations at posts abroad:

(a) Serving as the primary ICASS help desk for posts abroad, Department bureaus, and other agencies on ICASS policy matters; and

(b) Providing guidance and training support to posts in using the cost distribution software to prepare budgets, allocate costs to cost centers, distribute costs to agencies and invoicing agencies;

(4) Supports the activities of the ICASS Executive Board and ICASS Interagency Work Group, including preparation of issue papers and required research;

(5) Coordinates with other CGFS offices to ensure compatibility of ICASS software with other Department financial systems, including the WCF and accounting systems;

(6) Develops and issues instructions to Department bureaus and posts abroad on the preparation and timing of the ICASS budget submissions, both the initial and the mid-year budget submissions and ensures that Department bureaus and post budgets are submitted in a timely manner;

(7) Performs technical review of budget submissions to ensure that ICASS budget and cost distribution methodology is being followed and analyzes each submission to ensure accuracy and reasonableness and that it falls within the acceptable thresholds established by the interagency working group and CGFS. CGFS/ICASS follows up with Department bureaus and posts, as well as other agencies, for required corrections;

(8) Performs management analyses of ICASS cost data on a macro and post level to derive more efficient and cost-effective management and delivery of shared administrative services;

(9) Serves as the principal liaison between the Department and the supported agencies regarding the ICASS billing and budget review process and develops ICASS invoices for all supported agencies at the beginning of the fiscal year and after the mid-year review. CGFS/ICASS ensures the integrity of the information in the ICASS database and the actual invoices; and

(10) Develops responses to inquiries on ICASS issues from Congress and other agencies.

1 FAM 614.3 Office of Oversight and Management Analysis (CGFS/OMA)

(CT:ORG-293; 01-18-2013)

The Managing Director of the Office of Oversight and Management Analysis (CGFS/OMA) reports directly to the Comptroller or Deputy Comptroller, as designated. The OMA office:

(1) Provides analysis, guidance and oversight on internal control-related, compliance, and business process issues related to the financial operations of CGFS and the core Department financial management platform and processes;

(2) Prepares management information reports;

(3) Reviews for adequacy from an operational standpoint proposed statutes, policies, and regulatory issuances affecting the Department's worldwide financial management plans and makes necessary recommendations;

(4) Plans and conducts the periodic financial and quality assurance review of all segments of financial activity to ensure that CGFS components are adhering to sound financial procedures and practices;

(5) Coordinates information requests and responses to the OIG, external auditor, and other external audiences within CGFS and with outside offices, as necessary, to ensure information is coordinated, timely, and responsive;

(6) Reviews financial system changes, enhancements and associated business process changes to ensure proper controls are maintained when deployed in an operational environment;

(7) Oversees and monitors all domestic cashiers' performance;

(8) Provides coordination and analysis on all debt waiver and review request for the Comptroller;

(9) Monitors CGFS performance against prescribed goals and assists managers in establishing performance measurement standards, where necessary;

(10) Plans and implements CGFS internal audit program for ISO 9001 processes/procedures;

(11) As delegated, administers the Departments program to assign certifying roles and provide an advisory source for FMOs or locally employed staff (LE staff) certifiers on the validity of payment certification, as requested, and

(12) Monitors and reports on potential issues under the Anti-Deficiency Act, 31 U.S.C. 1341.

1 FAM 614.4 Office of Global Disbursing Operations (CGFS/DO)

(CT:ORG-293; 01-18-2013)

The Director for the Office of Global Disbursing Operations reports directly to the Comptroller or Associate Comptroller, as designated. The Director:

(1) Manages the Departments global disbursing activities including processing electronic and check payments, purchasing foreign currency, maintaining local currency and U.S. dollar bank accounts and monitoring cashier operations worldwide;

(2) Records the data from Department of the Treasury confirming disbursement of funds for payments;

(3) Processes collections and payments to the Department and deposits the collections with Treasury and ensures that transactions and fund balances are properly recorded and maintained;

1 FAM 614.5 Office of Financial Support and Training (CGFS/FST)

(CT:ORG-293; 01-18-2013)

The Director for the Office of Financial Support and Training reports directly to the Comptroller or Associate Comptroller, as designated. The Director provides financial support and training to overseas posts.

1 FAM 614.6 Office of Customer Support and Training (CGFS/CST)

(CT:ORG-293; 01-18-2013)

The Director for the Office of Customer Support and Training (CST) reports directly to the Comptroller or Associate Comptroller, as designated. The Director:

(1) Provides financial training for locally employed (LE) staff involved in financial operations abroad and also works with the Foreign Service Institute (FSI) to sponsor FSI classes at CGFS locations and to improve the content of all financial courses;

(2) Provides a customer service focal point for resolving customer service issues, including payroll, pension, vendor issues/payments and other financial services provided by Global Financial Services;

(3) Provides functional and technical Help Desk support to all users of the Department corporate financial systems;

(4) Sponsors and coordinates Users Groups that obtains user feedback on financial management software and business practices to identify and resolve customer support problems and business process improvement opportunities; and

1 FAM 614.7 Post Support Unit (CGFS/PSU)

(CT:ORG-293; 01-18-2013)

The Director for the Post Support Unit reports directly to the Comptroller or Associate Comptroller, as designated. The Director provides accounting, vouchering and other transactional processing support to overseas posts.

1 FAM 614.8 Global Financial Operations Directorate (CGFS/F)

(CT:ORG-293; 01-18-2013)

The Managing Director for Global Financial Operations reports directly to the Comptroller or Deputy Comptroller, as designated, and:

(1) Manages the following organizations:

(a) Office of Accounting Operations - Domestic (F/ADO);

(b) Office of Accounting Operations - Overseas (F/AO);

(c) Office of Claims (F/C);

(d) Office of Reports and Reconciliation (F/RR); and

(e) Washington Liaison Office (F/WO)

(2) Directs the Department's domestic and consolidated financial accounting operational program in compliance with applicable U.S. Government statutes, policies, and regulations and the accounting principles and standards, as recommended by the Federal Accounting Standards Advisory Board (FASAB), and, as endorsed by GAO, OMB, Department of Treasury, and the Joint Financial Management Improvement Program (JFMIP) at Treasury;

(3) Advises the Comptroller and Deputy Comptroller on all matters relating to the domestic and consolidated accounting and fiscal programs of the Department and other agencies that receive fiscal services from the Department;

(4) Monitors the quality of centralized accounting, compensation and fiscal records of the Department and the fiscal data submitted from the bureaus and offices within the Department and from Foreign Service posts;

(5) Monitors the financial data flowing into the central financial accounting system from external systems;

(6) Performs reconciliation of the financial data;

(7) Reviews domestic financial activity;

(8) Identifies potential issues under the Anti-Deficiency Act, 31 U.S.C. 1341;

(9) Prepares management information reports;

(10) Maintains a close working relationship with the General Accountability Office (GAO), the General Services Administration (GSA), the Department of Treasury, and other relevant U.S. Government agencies on technical matters relating to the fiscal operations, financial accounting, and central reporting activities of the Department;

(11) Assists CGFS/FPRA in the development of policy, procedures, and criteria for recording and reporting the financial effects of the activities for all bureaus, programs, and other agencies receiving fiscal services from the Department domestically;

(12) Provides fiscal services for the Department domestically including the review, audit, and certification of travel, transportation and other payments;

(13) Performs financial accounting and fiscal services for the Department's WCF and participates in the planning and management of the fund;

(14) Participates in the establishment of, and implements necessary policy and procedures for, the complete range of fiscal activities including maintaining the general ledger and accounting services, processing vendor and employee claims, and debt management services consistent with standards, principles, and policies promulgated under statutory and regulatory authority and incorporating the effective use of sound management controls;

(15) Maintains the accounting records of the central financial accounting system consisting of:

(a) A standardized general ledger with control over obligations, expenditures, receivables, property, loans, other assets, income, expense and cost accounting in accordance with Financial Accounting Standards Board and other regulatory requirements;

(b) Allotment accounting for all accounts;

(c) Working Capital Fund (WCF);

(d) Collection of revenue and other receivables due the Department;

(e) Trust and gift accounts;

(f) Suspense accounts; and

(g) Accounting for and reporting on various ad hoc programs and activities under the purview of the Department;

(16) Maintains liaison with representatives of the offices of Supply, Transportation and Procurement (A/LM/ST), OIG, IRM, Acquisitions (A/LM/ACQ), as well as regional and functional bureaus in matters relating to the statutes, regulations and procedures governing fiscal operations;

(17) Provides allotment accounting services for functional and regional bureaus and the central allotments;

(18) Performs accounting for the sale of property, recognizing and recording properly the receipt of the proceeds;

(19) Processes financial information that is incorporated into the central financial accounting system from external systems;

(20) Processes payments in the central financial accounting systems in accordance with the statutes, regulations and procedures, including the Prompt Payment Act;

(21) Provides travel advance accounting services;

(22) Processes account receivables due from the public employees;

(23) Processes reimbursements due to and from other Federal agencies;

(24) Manages the collection function for receivables;

(25) Ensures compliance with the Federal Credit Reform Act and other statutes governing monies owed to the Federal Government;

(26) Prepares external reports;

(27) Ensures the accuracy and integrity of the General Ledger and subsidiary accounts;

(28) Performs reconciliation and system assurance analysis for the central financial accounting system and the interfaces from subsidiary systems; and

(29) Administers the Departments Travel Card Program

1 FAM 614.9 Global Compensation Directorate (CGFS/GC)

(CT:ORG-475; 09-10-2018)

The Managing Director for Global Compensation (CGFS/GC) reports directly to the Comptroller or Deputy Comptroller, as designated and:

(1) Manages the following organizations:

(a) Office of Pay Support (CGFS/GC/PSP)

(b) Office of Pay Processing (CGFS/GC/PPR)

(c) Office of Pay Systems (CGFS/GC/PSYS)

(2) Implements policies and procedures (see 4 FAM 510) for the complete range of payroll and retirement operations, consistent with standards, principles, and policies promulgated under statutory and regulatory authority, including the establishment and effective use of sound management controls;

(3) Administers worldwide-consolidated payroll operations, which provide payroll services for all Department U.S. citizen and LE employees worldwide and some employees assigned abroad from other agencies. CGFS/GC ensures the accurate and timely payment of salaries, allowance-related entitlements, garnishments, allotments, and certification of worldwide payroll payments and administers payroll operations;

(4) Administers the operations of the Foreign Service Retirement and Disability System (FSRDS) and the Foreign Service Pension System (FSPS) for active and retired personnel of the Department, U.S. Agency for International Development (USAID), U.S. Agency for Global Media (USAGM), and other agency participants covered legislatively under the Foreign Service Act (as amended) and consults with and advises individual annuitants on retirement matters and entitlements;

(5) Maintains individual fiscal records for Departmental and other agency employees and ensures the accurate and timely transfer of Civil Service Retirement Fund accountability reporting to the Office of Personnel Management (OPM);

(6) Reviews for adequacy, and from an operational standpoint, proposed statutes, policies, and regulatory issuances affecting the Department's administration of the worldwide payroll and retirement program and makes necessary recommendations;

(7) Serves as the Department's technical advisor at meetings and conferences with other organizations within the Department, and with other U.S. Government agencies, on payroll and retirement policy and operating procedures;

(8) Serves as the chief advisor and consultant to the Deputy Assistant Secretary for Global Financial Services, clarifying the statutes and regulations governing worldwide payroll and retirement operations and procedures; and

(9) Provides technical assistance and guidance on payroll and retirement operations and procedures to all levels of personnel in the Department and abroad and to representatives of Federal agencies that are furnished administrative support by the Department.

1 FAM 614.10 Office of Global Systems Operations (CGFS/GS)

(CT:ORG-293; 01-18-2013)

The Director of Global Systems Operations (CGFS/GS) reports directly to the Comptroller or Deputy Comptroller, as designated and:

(1) Manages the following organizations:

(a) Internal Systems and Messaging Division (GS/ISM);

(b) Financial Systems Operations Division (GS/FS); and

(c) Computer Operations Division (GS/CO); and

(2) Serves as the primary technical and policy advisor to the Comptroller or Deputy Comptroller, as designated, for CGFS on all matters relating to information technology infrastructure, data communications, and financial systems operations.

1 FAM 614.10-1 Internal Systems and Messaging Division (CGFS/GS/ISM)

(CT:ORG-293; 01-18-2013)

The Internal Systems and Messaging Division (GS/ISM):

(1) Manages the technical infrastructure of the CGFS local and wide area network, commercial off-the-shelf (COTS) server and desktop operating systems and office productivity applications for the CGFS Charleston location, assuring systems reliability and compliance with Department Information Technology Configuration Control Board standards;

(2) Analyzes and resolves technical problems that arise in these systems whether caused by data corruption, hardware malfunction, program error, communications failure, or human error; and

(3) Prepares and implements infrastructure and procedures to support the CGFS Disaster Recovery Plan (DRP) for these systems.

1 FAM 614.10-2 Financial Systems Operations Division (CGFS/GS/FS)

(CT:ORG-293; 01-18-2013)

The Financial Systems Operations Division (GS/FS):

(1) Manages the technical infrastructure of overseas financial management application and reporting subsystems, assuring database integrity throughout the range of online and batch processing to include daily, bi-weekly, monthly, and annual automated schedules;

(2) Analyzes and resolves technical problems that arise during the course of online or batch processing, whether caused by data corruption, hardware malfunction, program error, communications failure, or human error;

(3) Prepares and implements daily, bi-weekly, monthly, and annual batch and online schedules for automated processing for the Regional Financial Management System (RFMS/M), the Regional Financial Management System Disbursing System (RFMS/D), the Regional Financial Management System Reporting System (RFMS/R), the Foreign Service National Payroll System (FSN-Pay), and the Domestic Accounts Receivable Tracking System (DARTS). CGFS/GS/FS monitors cycle execution and delivers resulting electronic reports and data to management, serviced posts and agencies; and

(4) Prepares and implements infrastructure and procedures to support the CGFS Disaster Recovery Plan (DRP) for these systems.

1 FAM 614.10-3 Computer Operations Division (CGFS/GS/CO)

(CT:ORG-293; 01-18-2013)

The Computer Operations Division (GSO/CO) prepares, schedules, implements and tracks systems interfaces between all CGFS systems and other systems within the Department as well as systems external to the Department.

1 FAM 614.11 Global Financial Service Center Bangkok (CGFS/B)

(CT:ORG-293; 01-18-2013)

The Senior Financial Management Officer for the Global Financial Service Center Bangkok (CGFS/B) manages an integrated financial center within all CGFS financial operations which provides a variety of financial services to U.S. missions abroad, including accounting, disbursing and cashier monitoring, LE staff payroll activities, financial systems development and implementation, and training. CGFS Bangkok:

(1) Provides financial guidance and services to the Departments operations as well as other agencies abroad that receive administrative services from the Department;

(2) Coordinates the resolution of accounting problems by identifying the problem and making recommendations to resolve current problems and prevent future ones from occurring;

(3) Provides support and help desk activities abroad by coordinating disbursing problems and resolutions, including interface with banks and financial accounts reconciliation;

(4) Provides payroll services, including time and attendance, for FSN pay;

(5) Provides training for relevant financial activities including input for courses on accounting, payroll, and disbursing; and

(6) Assists with the design, development, installation, and maintenance of advanced financial systems used locally, regionally, and worldwide, and trains and supports users of these systems.

1 FAM 614.12 Financial Policy, Reporting and Analysis Directorate (CGFS/FPRA)

(CT:ORG-293; 01-18-2013)

The Managing Director for Financial Policy, Reporting and Analysis Directorate (CGFS/FPRA) reports directly to Comptroller or Deputy Comptroller, as designated and:

(1) Manages the following organizations:

(a) Office of Financial Policy (FPRA/FP);

(b) Office of Financial Reporting and Analysis (FPRA/FRA); and

(c) Office of Federal Assistance Financial Management (FPRA/FAFM);

(2) Prepares annual Department-wide financial statements and the Departments annual Performance and Accountability Report (PAR) or Agency Financial Report (AFR) that include all Department funds as required by the Chief Financial Officer's Act of 1990, the Government Management Reform Act of 1994, and the Reports Consolidation Act of 2000;

(3) Develops policies and provides guidance for the Departmental implementation and administration of the CFOs Act and other financial management legislation and monitors and reports on the execution of various implementation plans and provides assistance and guidance in identification and solution of implementation problems and issues;

(4) Develops and issues Department-wide financial policy in accordance with FASAB and other U.S. Government-wide standards and policies;

(5) Prepares and reports financial and related data to the Department of Treasury, OMB, and other regulatory agencies in accordance with applicable laws and regulations;

(6) Prepares the Departments five-year financial management plan;

(7) Establishes Department-wide financial management data and reporting requirements;

(8) Develops and reports on financial performance indicators;

(9) Analyzes financial data and ensures that financial data and statements, including performance measures are auditable;

(10) Establishes cash and credit management policies and standards;

(11) Provides staff support for the Department's principal representative (Comptroller or Deputy Comptroller) to outside professional organizations or groups, including the CFO Council, Management Control Coordination Council, and the Federal Financial Managers Council; and

(12) Oversees the financial activities of the American Institute in Taiwan (AIT) and serves as the CGFS representative to the AIT Board, including coordination of the financial activities of AIT with all elements of CGFS, AIT/Washington, OIG, GAO and other interested parties, relative to the financial activities of AIT Taipei.

1 FAM 614.12-1 Office of Financial Policy (CGFS/FPRA/FP)

(CT:ORG-293; 01-18-2013)

The Office of Financial Policy (FPRA/FP):

(1) Maintains 4 FAM, Financial Management, and 4 FAH-3, Financial Management Procedures Handbook; this handbook establishes accounting and financial management policy, principles, procedures, and standards;

(2) Determines and maintains the Department's account structure and classification codes currently published in 4 FAH-1, Account Structure and Classification Codes Handbook. This handbook governs the reference files and tables of all financial management systems operating within the Department and the serviced agencies;

(3) Develops, documents, publishes, interprets, and evaluates requests for exception to the policies, principles and standards governing financial management within the Department and serviced agencies, domestically and abroad;

(4) Serves as the Department's liaison for financial policy with senior management officials in the central agencies (OMB, GAO, Treasury, IRS, OPM, GSA) and in other U.S. Government agencies and represents the Department for the purpose of influencing statutory or regulatory promulgation or guidance being proposed by the Congress or the central agencies, as appropriate;

(5) Manages the broad framework of policies, regulations, and procedures related to financial operations abroad and their oversight;

(6) Provides leadership and guidance for the development of specific policies, procedures and criteria for accounting, disbursing, and fiscal operations administered by the Department for its own activities and those of other Federal agencies abroad;

(7) Develops, documents, and interprets Department policy relating to:

(a) The worldwide purchase, administration, and use of foreign currencies;

(b) The collection, management, and deposit of foreign currencies resulting from transactions with foreign governments, vendors, and individuals;

(c) The disbursement of both U.S. and foreign currencies; and

(d) Relationships with commercial banking institutions domestically and abroad;

(8) Develops policy in support of global financial services activities related to disbursing, accounting and the LE staff payroll, which includes development of new initiatives; and

(9) Interprets, with the assistance of the Office of the Legal Adviser (L), statutes, regulations, policies and international agreements relating to foreign currency and currency exchange.

1 FAM 614.12-2 Office of Financial Reporting and Analysis (CGFS/FPRA/FRA)

(CT:ORG-293; 01-18-2013)

The Office of Financial Reporting and Analysis (FPRA/FRA):

(1) Establishes, coordinates, and implements the policies, practices, and procedures for carrying out the financial statements and reporting requirements of the CFO Act, the GPRA, the GMRA, and the Reports Consolidation Act;

(2) Ensures the accuracy, quality, and timeliness of the financial data presented in the Departments financial statements and reports;

(3) Formulates, reviews, and recommends Departmental policies, plans, and systems for fiscal and accounting procedures and reports as they pertain to Department of State appropriations and funds;

(4) Recommends changes to or new requirements in accounting systems, policies, procedures, and regulations to meet accounting and reporting standards;

(5) With the assistance of L, provides expert advice for CGFS and FPRA on analysis and interpretation of laws, Federal Accounting Standards Advisory Board standards and guidelines, and on the regulations, decisions and directives of other governmental bodies;

(6) Develops accounting models to conform to accounting standards, the Government Standard General Ledger, legislation, and OMB circulars;

(7) Conducts special studies of financial reporting issues to identify and implement improvements in the way the Department administers and conducts financial reporting and designs, develops, installs, and evaluates demonstrations, experimentation and tests of innovative approaches to financial reporting;

(8) Serves as the Departments liaison and coordinates with senior management officials of OMB, Department of the Treasury, GAO, FASAB, OIG and other Federal, State, local and private entities on fiscal policies, practices and procedures as they relate to the development and analysis of financial statements and reports, and the U.S. Standard General Ledger;

(9) Participates on task forces that develop recommendations concerning U.S. Government-wide financial reporting practices; and

(10) Performs special accounting and financial management projects that address the most significant financial interests and concerns of the Department.

1 FAM 614.12-3 Office of Federal Assistance Financial Management (CGFS/FPRA/FAFM)

(CT:ORG-293; 01-18-2013)

The Office of Federal Assistance Financial Management (FPRA/FAFM):

(1) Provides oversight of the financial management activities related to grants and other forms of Federal financial assistance throughout the Department;

(2) Formulates Department-wide financial policies for grant and other financial assistance activities;

(3) Develops Departmental financial policies implementing laws relevant to the creation of financial instruments of Federal assistance, e.g., the Federal Financial Assistance Management Improvement Act of 1999 (Public Law 106-107), and publishes these policies in Department regulations and other directives;

(4) Monitors compliance with grant financial policies and procedures by the Department's offices to ensure consistent policy interpretation and application;

(5) Provides advice and technical assistance to the Department's offices and to the general public on matters relating to the financial management of Department grants and other forms of Federal financial assistance;

(6) Develops, participates in and evaluates grants financial management training programs for Department staff;

(7) With respect to grants, serves as the Department's financial management liaison with U.S. Government-wide financial organizations (e.g., CFOs Council), and maintains working relationships with OMB and other Federal agencies to coordinate and assist in the development of U.S. Government-wide grant financial management policies;

(8) Conducts special studies of grants financial management issues to identify and implement improvements in the way the Department administers the financial aspects of grants and other forms of Federal financial assistance and designs and assists in the execution of demonstrations, experimentation and tests of innovative approaches to grants financial management;

(9) Develops, analyzes and tests innovative ideas, techniques and policies in grants financial management and fosters creativity in the financial management of grants;

(10) Establishes standards and provides advice for improved grants financial management information and reporting systems; and

(11) Coordinates with the Departments Office of the Procurement Executive (A/OPE) regarding the development and administration of grants financial management policies, initiatives, studies, oversight and training.

1 FAM 614.13 Global Financial Management Systems Directorate (CGFS/GFMS)

(CT:ORG-293; 01-18-2013)

The Managing Director for Global Financial Management Systems reports directly to the Comptroller or Deputy Comptroller, as designated, and:

(1) Manages the following organizations:

(a) Office of Architecture, Policy and Planning (GFMS/APP);

(b) Office of Program Systems and Integration (GFMS/PSI);

(c) Office of Systems Development and Maintenance (GFMS/SDM); and

(d) Office of Global Financial Systems Support Staff (GFMS/GFSS):

(2) Advises the Comptroller and Deputy Comptroller on all financial management systems matters including hardware, software, technologies, policies, procedures, standards, methodologies, etc., working in coordination with the Chief Information Officer (CIO);

(3) Develops strategic vision and implementation strategies for meeting Department goals regarding agency-wide financial management systems and customer service improvements;

(4) Provides expert advice on financial systems technology, planning methodologies and approaches, processes, and mechanisms;

(5) Coordinates Department policies with the CIO on financial systems and establishes relevant agency-wide guidance and instructions;

(6) Represents the bureau on all Departmental information management planning committees;

(7) Implements legislative mandates concerning improvement of financial management systems and ensures Department compliance with U.S. Government-wide financial management system regulations;

(8) Develops financial management systems programs which affect agency-wide and government activities (including, financial, personnel, payroll, logistics, procurement, asset management, etc.);

(9) Establishes goals and objectives for financial system development;

(10) Directs financial systems improvement efforts that affect the basic operations within CGFS as well as each bureau and/or post, including private-sector business clients and foreign affairs agencies served by the Department;

(11) Develops and implements procedures and policies to define and manage project resources and reports on project effectiveness and accomplishments;

(12) Develops and implements financial management system software based on state-of-the-art technologies;

(13) Executes the full systems development life cycle (e.g., functional requirements analysis, conceptual design, detailed design, system construction, testing, independent verification and validation, systems documentation) for the Department's worldwide financial management systems, and for the integration of related subsidiary systems, as necessary, to comply with Federal financial management legislation;

(14) Establishes and maintains the financial management data administration program in concert with the Departments information management data administration program;

(15) Is the systems owner for all Department corporate financial systems and establishes, administers, and maintains an integrated financial management system for all Department of State locations outside the United States, including fiscal services, resource utilization, accounting, pay management, financial reporting, and financial analyses;

(16) Designs, develops, and/or maintains computer applications software, identifies additional needs for computerized applications, and maintains accounting and LE staff payroll databases, including modifications to data elements, pay plans, and user libraries;

(17) Participates in the installation of new hardware and software, and provides programming and technical support to systems and telecommunication links;

(18) Develops and maintains a systems security program to safeguard the systems and data entrusted to the LE staff;

(19) Establishes and maintains an effective disaster recovery plan;

(20) Maintains user IDs and systems access and conducts investigations of internal security breaches; and

(21) Coordinates financial systems development abroad and enhancement and maintenance among internal CGFS entities.

1 FAM 614.13-1 Office of Architecture, Policy and Planning (CGFS/GFMS/APP)

(CT:ORG-293; 01-18-2013)

The Office of Architecture, Policy and Planning (GFMS/APP):

(1) Defines user requirements for the Department's core financial management system that forms the backbone of the Departments financial management operations and provides common processing routines, supports common data for critical financial management functions affecting the entire agency, and maintains the required financial data integrity control over financial transactions, resource balances and other financial-related systems;

(2) Supports general ledger management, funds management, payment management, receipt management, and cost management;

(3) Provides data for financial performance measurement and analysis and for financial statement preparation and operations such as accounting, funds control, payroll, pension, and reporting;

(4) Develops core financial management systems programs that affect agency-wide core financial processing activities such as funds management, payment management, receipt management, cost management, the general ledger and subsidiary ledgers, and accounts and develops and implements financial management systems improvement efforts which affect basic operations within each bureau;

(5) Implements core financial management system software, including detailed functional requirements, testing, independent verification, and validation, for the Department's core financial management systems; and

(6) Ensures core financial management systems meet Department configuration management and data administration standards.

1 FAM 614.13-2 Office of Program Systems and Integration (CGFS/GFMS/PSI)

(CT:ORG-293; 01-18-2013)

The Office of Program Systems and Integration (GFMS/PSI):

(1) Defines user requirements for the Department's program-oriented financial management systems, which interface with the core financial management system. Such systems include but are not limited to functions such as travel, asset management, receivables, revolving fund management, benefits, pensions, and cost accounting;

(2) Provides data to the core system, and provides data for financial performance measurement and analysis and for financial statement preparation;

(3) Defines financial management system user requirements for the Department's specialized and program-related financial management systems;

(4) Oversees systems development and maintenance in coordination with the GFMS Managing Director and the Deputy Assistant Secretary for GFS;

(5) Develops specialized financial management systems programs, which may affect agency-wide and U.S. Government-wide activities (including personnel, payroll, logistics, procurement, and asset management);

(6) Implements financial systems improvement efforts, which affect the basic operations within CGFS as well as each bureau and/or post, including private-sector business clients and foreign affairs agencies served by the Department;

(7) Develops and implements procedures and policies to define and manage project resources and reports on project effectiveness and accomplishments; and

(8) Ensures that program-related and specialized financial management systems meet Department configuration management and data administration standards.

1 FAM 614.13-3 Office of Systems Development and Maintenance (CGFS/GFMS/SDM)

(CT:ORG-293; 01-18-2013)

The Office of Systems Development and Maintenance (GFMS/SDM):

(1) Develops and maintains the Department core financial systems and applications on an ongoing basis.

(2) Develops comprehensive project plans to obtain approval and funding for major software development projects;

(3) Manages the overall systems development life-cycle process for all systems with respect to development and maintenance functions assigned to the CGFS;

(4) Establishes and manages contracts as required to support systems development functions;

(5) Translates user requirements into functional and/or systems requirements, including cost-effective software design, development, and testing, among other things; and

(6) Schedules and provides staff support for all meetings of the Global Financial Architecture Review Board (GFARB).

1 FAM 614.13-4 Office of Global Financial Systems Support Staff (CGFS/GFMS/GFSS)

The Office of Global Financial Services Systems Support Staff (CGFS/GFMS/GFSS)

(1) Provides guidance on systemic implementation of new financial programs in the Department, especially as the programs relate to the Global Financial Management System;

(2) Develops and maintains day-to-day accounting, budgeting, and information reporting system procedures for the Departments Global Financial Management System in compliance with applicable laws and Department policies and regulations;

(3) Identifies and assesses user needs; performs user support functions for the Departments domestic financial management systems, including a help desk service;

(4) Coordinates and performs domestic financial management systems and accounting procedure training for Department employees employed in activities which account for the Departments actions;

(5) Prescribes data entry procedures for maintenance of day-to-day operations of the Global Financial Management System and other domestic financial systems, coordinating necessary changes with the Global Financial Management Systems Directorate (CGFS/GFMS) and Global Financial Operations Directorate (CGFS/F);

(6) Maintains and updates Global Financial Management System and other financial management system reference tables;

(7) Reviews and analyzes the adequacy and practicality of proposed Global Financial Management System changes, methods, procedures, and forms; determines the impact on financial operations and reporting;

(8) Supports designing, recommending, and prioritizing Global Financial Management System enhancements;

(9) In coordination with the Global Financial Operations Directorate (CGFS/F), oversees daily transaction/fund balances in the domestic financial management system to ensure the integrity of data in the system;

(10) Manages technical infrastructure of domestic central financial management application as well as reporting subsystems, assuring database integrity throughout the range of on-line and batch processing, to include nightly, monthly, and annual automated schedules;

(11) Analyzes and resolves technical problems that arise during the course of on-line or batch processing, whether caused by data corruption, hardware malfunction, or program error;

(12) Prepares and implements the nightly, monthly, and annual batch schedules of automated processing for Global Financial Management System and for reporting subsystems and monitors return codes and delivers appropriate financial reports to management;

(13) Tracks the processing of interfaces between the Global Financial Management System and other systems within the Department as well as systems external to the Department;

(14) Implements new interfaces to Global Financial Management System, preparing new program code and file structures, as necessary;

(15) Prepares ad-hoc statistical and detailed financial reports as requested by system accountants or by other organizations;

(16) Maintains and revises security procedures for the Global Financial Management System and maintains a list of authorized users and monitors security violations and other related issues;

(17) Performs configuration management duties for the Global Financial Management System as well as reporting subsystems;

(18) Establishes Global Financial Management System automated data processing requirements for the accounting aspects of payroll and annuity processes and implements their execution in coordination with the Global Compensation Directorate, CGFS/FPRA policy office, Bureau for Information Resources Management (IRM), Bureau of Human Resources (HR), and the Office of the Legal Adviser (L), among others;

(19) Sponsors and coordinates the Global Financial Management System Users Group that obtains user feedback on financial management software and business practices to identify and resolve customer support problems and business process improvement opportunities;

(20) Coordinates with RFMS, CGFS/F, CGFS/FPRA on month-end and year-end closing calendars and schedules;

(21) Develops reports in coordination with CGFS/FPRA and reviews output of these reports required to support the Departments financial audit; and

(22) Performs Global Financial Management Systems computer annual security awareness training and certification.

1 FAM 614.14 Office of Management Control (CGFS/MC)

(CT:ORG-507; 12-12-2018)

The Director for the Office of Management Control (CGFS/MC) reports to the Comptroller or Deputy Comptroller, as designated, and:

(1) Implements relevant aspects of the Federal Managers Financial Integrity Act (FMFIA) and the Federal Managers Financial Integrity Act (FFMIA) for the Department, including compiling the results of the statements of assurance from the bureaus, making a recommendation to the Management Control Steering Committee (MCSC) concerning and preparing the Secretarys annual statement of assurance to be included in the Performance and Accountability Report, and preparing annual status reports;

(2) Develops the Department's internal control policies, plans, and guidelines in accordance with the FMFIA and consistent with related guidance, such as the GAO Standards for Internal Control in the Federal Government and OMB Circular A-123 and its Appendix D, monitoring and evaluating Department compliance with these guidelines;

(3) Provides staff support for the MCSC and Senior Assessment Team, the preparation of the annual Performance and Accountability Report, the determination of material weaknesses and reportable conditions in the Departments operations, and the monitoring of any new problems or concerns that demand the attention of higher-level management;

(4) Serves as the Department's liaison for internal control issues with senior management officials in the central agencies (OMB, GAO, Treasury, IRS, OPM, GSA) and other U.S. Government agencies;

(5) Represents the Department in connection with statutory or regulatory proposals by the Congress or the central agencies, as appropriate;

(6) Coordinates, advises, and evaluates annual risk assessments conducted by posts and domestic offices for the overall FMFIA program controls;

(7) Documents the Departments controls portfolio, identifies and documents assessable units within the Department, establishes and coordinates an annual plan detailing the reviews planned, the resources needed to conduct the reviews and the scheduled dates, and oversees and/or conducts vulnerability/risk assessments of assessable units on an annual basis;

(8) Assists in resolving material weaknesses and reportable conditions;

(9) Supports the establishment and administration of an effective internal control program for CGFS operations including identifying assessable units, conducting vulnerability/risk assessments, overseeing and/or conducting internal control reviews, issuing reports, and tracking and reporting corrective actions covering CGFS fiscal activities;

(10) Performs on-going and ad-hoc reviews for the Assistant Secretary for Resource Management and CFO for programmatic or operational areas of concern or interest;

(11) Develops, analyzes, and tests innovative ideas, techniques and best practices in management controls;

(12) Develops and participates in internal control training for Department personnel;

(13) Establishes standards and provides advice for improved internal control and reporting systems;

(14) Monitors the implementation of audit recommendations (i.e., audit follow-up) to ensure that corrective action(s) are actually taken (OMB Circular A-50);

(15) Serves as a liaison and coordinates with OIG on inspections and other OIG reviews;

(16) Coordinates information resulting from GAO and other external reviews and surveys; and

(17) Integrates internal control compliance initiatives into overall FMFIA efforts and reporting (e.g., Improper Payments, Federal Information Security Modernization Act of 2014 [FISMA], etc.).

1 FAM 614.15 Government Accountability Office Liaison (CGFS/GAO)

(CT:ORG-293; 01-18-2013)

The Government Accountability Office Liaison (CGFS/GAO) reports to the Comptroller or Deputy Comptroller, as designated, and coordinates GAO activities within CGFS.

1 FAM 615 through 1 FAM 619 unassigned

 

1 FAM EXHIBIT 611.2
BUREAU OF THE COMPTROLLER AND GLOBAL FINANCIAL SERVICES

(CT:ORG-303; 03-27-2013)

 

UNCLASSIFIED (U)