4 FAH-2 H-120
TRANSFER OF U.S. Disbursing officer (USDO) ACCOUNTABILITY
(CT:DOH-28; 07-19-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAH-2 H-121 INTRODUCTION
(TL:DOH-1; 06-13-2001)
When one U.S. disbursing officer (USDO) leaves and the
replacement USDO assumes the accountability for the symbol, both the incoming
and outgoing USDO need to make sure that the accountability is accurately
reflected on the reports before the accountability is transferred.
4 FAH-2 H-122 ACCOUNTABILITY PER
CONSOLIDATED FORM SF-1218
(CT:DOH-28; 07-19-2013)
Ideally, the accountability reflected on the consolidated
Form SF-1218, Statement of Accountability (Foreign Service Account) is an
accurate reflection of the USDO symbol accountability to be transferred from
one USDO to another. For the transfer to accurately reflect the symbol
accountability, the following items must be taken into consideration.
(1) All bank statements must be as current as
possible. The incumbent USDO should have copies of the most current bank
statements available with all Form FS-440, Statement of Depositary Account and
Report of Checks Drawn, bank reconciliations current with that statement. All
currency purchases must be entered into the system as well as any other
USDO-generated debits and credits to the bank accounts. Any unmatched items
should be listed as accountable to the incumbent USDO until cleared by the bank
or the system.
(2) All deposits on hand must be recorded. Any
deposit in transit or deposit not credited by the USDO should be listed as
accountable to the incumbent USDO until cleared.
(3) The U.S. dollar cash in the bank must be zero.
The U.S. dollar bank account should be fully reconciled within one week of the
date of the transfer of accountability. Any outstanding issues should be
listed as accountable to the incumbent USDO until cleared.
(4) The U.S. dollar cash in the USDO office must be
zero. Any amount remaining on this line is accountable to the incumbent USDO
until cleared.
(5) The Treasury Statement of Difference must be fully
reconciled. The most current (within 30 days of transfer of accountability)
Statement of Difference must be fully reconciled and any differences
accountable to the incumbent USDO.
(6) Budget Clearing Accounts must be fully reconciled.
(a) F3875. All amounts in this
account must be cleared. A current statement of accountability should be
requested from CGFS/OMA (within 30 days of
transfer of accountability) to reconcile this statement. Any differences are
accountable to the incumbent USDO until cleared.
(b) F3880. All check
cancellation credits must be transferred to the correct appropriation, and this
account must be at a zero balance.
4 FAH-2 H-123 UNRESOLVED ISSUES
(CT:DOH-14; 06-13-2005)
a. If any of the items listed in 4 FAH-2 H-122
are not resolved, or if there are any other unresolved items, the total amounts
of the unresolved issues must be documented and signed by both the incumbent
and new USDO.
b. If any of the amounts can be declared as a fiscal
irregularity with a loss of funds, then the amount must be recorded as a loss
and appear on the predecessor loss line of the transfer Form SF-1218. Both the
incoming and outgoing USDO must agree to the amount.
4 FAH-2 H-124 DISCOVERY OF PRE-TRANSFER
ANOMALIES
(TL:DOH-1; 06-13-2001)
The discovery of events affecting the accountability as a
result of actions or activities prior to the transfer of accountability that
cannot be fully reconciled will be chargeable to the predecessor USDOs
accountability.
4 FAH-2 H-125 VALIDATIONS
(CT:DOH-14; 06-13-2005)
The incoming USDO should perform the following
validations.
(1) Verify that the bank reconciliations are current
by reviewing the files. Focus on the status of the reconciliations, the
unmatched items and long-outstanding checks.
(2) Review the cashier monitors files to verify that
the posts are sending the cashier reconciliation Forms DS-3058, Cashiers
Reconciliation Statement and DS-3059, Cashiers Reconciliation Statement (List
Of Items On Hand And List Of Transmittals In Transit). Identify old in-transit
items. The incoming USDO should not accept accountability for old in-transit
problem items. Place these amounts on the predecessor USDO line and give the
outgoing USDO credit when the in-transit items are cleared. Pay particular
attention to deposits in-transit.
(3) Not accept accountability for anything other than
a zero balance in U.S. dollars in the bank and on hand. Charge any balance to
the predecessor USDO.
4 FAH-2 H-126 TRANSFER STATEMENT
(CT:DOH-28; 07-19-2013)
a. A formal statement of transfer must be signed by
both the incoming and incumbent USDO, attaching the consolidated Form SF-1218
and copies of Form FS-467, Analysis of Balance Due the United States. These
documents must be filed with the CGFS center
director, with a copy also forwarded to CGFS/DO for
their records.
b. The statement must include the amount that the
incoming USDO is accepting for his accountability and must match that of Form SF-1218
minus any documented differences.
c. The closing Form SF-1218 must be attached to the
statement along with copies of the closing Form FS-467 reports.
d. See 4 FAH-2 Exhibit
H-126 for an example of a formal statement of transfer of accountability.
4 FAH-2 H-127 REPORTING UNDER SPECIAL
CIRCUMSTANCES
(CT:DOH-28; 07-19-2013)
USDO accounting reports are prepared under special
circumstances in the following manner.
(1) USDO temporarily absent. The accounting reports
are prepared in the name of the USDO and electronically signed by the assistant
USDO for the absent USDO.
(2) Disabled USDO. The accounting reports are
prepared by the assistant USDO or by another U.S. citizen officer, but are
electronically signed by the USDO if at all possible. If the USDO is unable to
sign the reports, the preparer of the reports signs the reports in the
following manner:
(Typed name of USDO)
___________________________
United States
Disbursing Officer
By (Signature of
signing officer)
___________________________
(Title of signing
officer)
Whenever an officer other than the assistant USDO
signs the reports, the reason is stated thereon.
(3) In the event of total disability or death of the
USDO, the cash accountability records of CGFS Bangkok
or Charleston are closed following the last transaction handled by the disabled
or deceased officer in accordance with the guidelines outlined in 4 FAH-2 H-120.
The Assistant USDO prepares the final accounting reports of the deceased
officer and signs in the following manner:
(Typed name of USDO)
deceased (totally disabled)
_____________________________
United States
Disbursing Officer
By (signature of
signing officer)
_____________________________
Assistant United
States Disbursing Officer
4 FAH-2 H-128 THROUGH H-129 UNASSIGNED
4 FAH-2 EXHIBIT H-126
Transfer of Accountability
(TL:DOH-1; 06-13-2001)
Accounting Location Code: (Insert code)
Between And For Accounting Period
Line 5.0, Form SF-1218 (consolidated) balance
Acceptance Amount
Difference
Detail of Difference
I, (Insert name of incoming USDO) accept accountability in
the amount of U.S. dollars (Insert amount) that represents the amount of line
5.0, Form SF-1218 dated (Insert date) minus differences indicated above.
(Signature of Incoming USDO) (Enter
current date)
Signature Date