4 fah-3 h-300
cash management
4 FAH-3 H-310
CASH MANAGEMENT
(CT:FMP-81; 08-29-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAH-3 H-311 GENERAL
(CT:FMP-81; 08-29-2013)
Cash management operations of the Department of State for
the collection, deposit, disbursement, reporting, and safeguarding of funds
must be carried out in accordance with the requirements of 4 FAM and 4 FAH. In
this chapter, titled Cash Management, subchapter 4 FAH-3 H-310
contains general cash management guidance. The remaining subchapters in this
chapter address specific areas, including collections (4 FAH-3 H-320),
accommodation exchange (4 FAH-3 H-360), and cashier operations (4 FAH-3 H-390).
Other issues related to cash management may be found in other subchapters,
including those pertaining to disbursing (4 FAM 330 and 4
FAH-2, Disbursing Officer Handbook) and vouchers and claims (4 FAM 400).
4 FAH-3 H-311.1 Definitions
4 FAH-3 H-311.1-1 Department of
State Cash Management Definitions
(CT:FMP-81; 08-29-2013)
Accountable officer: Any U.S.
Government official who, on behalf of the United States, receives and maintains
public funds; certifies vouchers; or maintains and draws checks upon accounts
of the United States. This applies to any employee appointed as a U.S.
disbursing officer (USDO), assistant U.S. disbursing officer (AUSDO), cashier,
subcashier, certifying officer, or collection officer. Employees of other
agencies cannot be designated to an accountable officer position of the
Department of State without special prior approval of the Department of State
and the other agency.
Cash management: The practice
and technique designed to accelerate and control collections, ensure prompt
deposit of receipts, improve control over disbursement methods, and eliminate
idle cash balances.
Cash management officer: The
Deputy Chief Financial Officer (CGFS/DCFO)
is the principal cash management official at the Department of State. This
officer has the responsibility for:
(1) Prescribing policies and procedures governing cash
management;
(2) Overseeing initiatives to improve cash management;
(3) Prescribing the Department of State reporting
requirements for fiscal irregularities; and
(4) Reporting externally on cash management
improvement initiatives.
Cash management review: The
ongoing study of the Departments cash-flows that monitor the efficiency,
effectiveness, profitability, and corresponding cash management processes or
mechanisms to identify areas of improvement.
Electronic funds transfer (EFT):
A system used to transfer funds electronically, in lieu of issuing paper
checks. The funds are transferred through computers, magnetic tapes, automated
teller machines, or telephones (i.e., Automated Clearing House (ACH) and
Fedwire Deposit System (Fedwire)).
Funds or moneys: All currency
and negotiable instruments (including blank stock and travelers checks) that
are:
(1) Held (imprest funds);
(2) Paid out (disbursed);
(3) Owed to (payables); or
(4) Collected (receipts) by the Department.
Prepaid debit card: A card
issued for an advance of funds for an authorized purpose (e.g., travel advance
in accordance with 4 FAH-3 H-460)
or on an interim receipt basis for the payment of a certified voucher. Funds
for prepaid debit card transactions related to payments must be advanced and
charged to USDO or cashier accountability.
Reconciliation: The process of
balancing available funds and records (cash, negotiable instruments, etc.) to
report the accountability of a fund or account. Typically, a reconciliation is
performed by the accountable officer or employee on a daily, weekly, or monthly
basis, depending on the volume of transactions, to test the accuracy of debit
and credit transactions along with other records which affect the balance of an
account.
U.S. disbursing officer (USDO):
An officer authorized by the Secretary of Treasury to maintain official
accounts of the United States in depositary banks located in the United States,
its territories, and foreign countries, and draw checks thereon in dollars or
in foreign currencies.
Verification: The process of
testing the accuracy of a statement, fund, or report (e.g., reconciled reports)
including the physical count of money and visual inspection of documents in sufficient
detail to attest their truth. Verification is always performed by a person
other than the person who issued the statement, maintained the fund, or
prepared the report.
4 FAH-3 H-311.1-2 Additional Cash
Management Definitions
(CT:FMP-59; 08-25-2010)
Additional definitions associated with specific cash
management functions for collections (4 FAH-3 H-320),
U.S. Treasury checks (4 FAH-3 H-340),
U.S. Government depositaries (4 FAH-3 H-350),
accommodation exchange (4 FAH-3 H-360),
and cashier operations (4 FAH-3 H-390)
may be found in the subchapters indicated.
4 FAH-3 H-311.2 Internal Controls
and Separation of Duties
(CT:FMP-59; 08-25-2010)
a. Title 31, specifically 31 U.S.C. 3512(b), requires
agencies to establish a system of internal control to reasonably ensure that
the following objectives are achieved:
(1) Obligations and costs comply with applicable law;
(2) All assets are safeguarded against waste, loss,
unauthorized use, or misappropriation; and
(3) Revenues and expenditures applicable to agency
operations are recorded and accounted for properly so that accounts and
reliable financial and statistical reports may be prepared and accountability
of the assets may be maintained.
b. Internal controls are a means of managing risk
associated with Federal programs and operations and are essential to achieve
the proper conduct of U.S. Government business with full accountability for the
resources made available. They also facilitate the achievement of checks and
balances against undesired actions. (See 4 FAM 040.)
c. The Department of States policies and procedures
for cash management as addressed in this chapter have been established to
incorporate appropriate internal controls and comply with the requirements of
31 U.S.C. 3512(b).
d. A key element of internal control is separation of
duties. Financial operations of any Department office responsible for either
disbursing or collecting funds must separate functions such as:
(1) Authorizing funds available for purchasing goods
and services; and
(2) Recording obligations:
(a) Recording the receipts of goods and services;
(b) Examining invoices;
(c) Preparing vouchers;
(d) Certifying vouchers;
(e) Authorizing the hiring of employees;
(f) Keeping time records;
(g) Preparing payrolls;
(h) Billing receivables; and
(i) Managing computer system operations.
e. If such segregation is not practicable, preventive
checks and controls must be carried out scrupulously and supplemented with
internal reviews (see 2 FAM 020).
4 FAH-3 H-311.3 Cash Management
(CT:FMP-81; 08-29-2013)
a. The Department, through the Bureau of the Comptroller and Global Financial Services (CGFS) cash management officer, will develop and
maintain a set of written internal policies and procedures for cash management
in accordance with the Treasury Financial Manual (TFM), Volume 1, Part 6
section 8075.10 (1 TFM 6-8075.10).
b. Detailed operational procedures for daily cash
management activities and the review of cash management operations must be
documented in written guidance and published by the Office of the Assistant
Secretary for Global Financial Services (CGFS),
(e.g., Cashier User Guide). Operational guidance must be in accordance with
the policies and procedures issued by the cash management officer. CGFS may not supersede policies and procedures
established by the cash management officer but it has the authority to issue
stricter guidance to meet operational requirements and controls.
c. The Department is responsible for monitoring
efficiency, effectiveness, and profitability in its cash management practices. Monitoring
must include a methodology to ensure that an agency review is completed for
receipts and disbursements. Reviews must determine if an agency is:
(1) Collecting and disbursing funds by EFT;
(2) Billing, collecting, and depositing in a timely
manner;
(3) Making disbursements according to the Prompt
Payment Act Amendments of 1988;
(4) Documenting cash-flows to include all collections
and disbursements; and
(5) Implementing a better mechanism or process, or
upgrading an existing mechanism or process if an opportunity to do so exists.
d. Cash management reviews will be conducted according
to guidelines in 1 TFM 6-8075.3. Treasury reserves the right to review
periodically the Departments cash management program to assure that adequate
progress is being made to improve cash management.
e. Additional Treasury guidance concerning cash
management is contained in 1 TFM 6-8000.
4 FAH-3 H-311.4 Electronic Funds
Transfer (EFT) for Payments
(CT:FMP-59; 08-25-2010)
a. The Debt Collection Improvement Act of 1996 (Public
Law 104-34) requires using electronic funds transfer for most Federal
payments. The 31 CFR 208 is the regulation that implements this provision. It
establishes the circumstances under which waivers are available; sets forth
requirements for accounts to which Federal payments may be sent by EFT; and
other provisions related to EFT.
b. Department of State certifying officers, cashiers,
and USDOs that authorize or execute payments must adhere to Treasurys EFT requirement
of the Debt Collection Improvement Act of 1996 (DCIA), unless the waiver
conditions apply.
c. The provisions for waivers are listed at 31 CFR
208.4 and explained in the policies related to cashier operations (see 4 FAH-3 H-391).
4 FAH-3 H-311.5 Prompt Payment
(CT:FMP-59; 08-25-2010)
a. The Prompt Payment Act, as amended (Public Law
97-177 and its implementing regulations set out in 5 CFR 1315), requires
Federal agencies to pay their bills on time; to pay interest penalties when
payments are made late; and to take discounts only when payments are made
within the discount period. This rule also requires domestic vendors to submit
electronic funds transfer (EFT) and a taxpayer identification number (TIN) as
part of proper invoice, unless agency procedures provide otherwise.
b. Certifying officers and USDOs will make payments as
close as possible to, but not later than, the due date, or if appropriate, the
discount date. Payments will be based on receiving proper invoices (bills or
other written requests for payment) and satisfactory performance of contract
terms. Certifying officers and USDOs will pay interest penalties and charge
interest penalty payments to the account of the administration or operation of
the program for which the penalty was incurred.
c. Payments to all vendors are subject to the Prompt
Payment Act, including foreign vendors in foreign countries. However, if local
conditions make it difficult or would prohibit meeting the 30-day prompt
payment requirements, posts should revise contracts or agreements to provide a
realistic due date for payment. The contract terms, not the Prompt Payment Act
provisions, govern the specific circumstances. Posts should consult with their
servicing USDO to determine the appropriate time frame to include in their
contractual agreements for payment processing. (See also 4 FAM 400, Vouchers
and Claims, for more detailed information on the Prompt Payment Act and payment
processing.)
4 FAH-3 H-311.6 Forms and Related
Procedures
(CT:FMP-59; 08-25-2010)
a. The Department of the Treasury has responsibility
for all disbursement, collection, and reporting forms, both general and
specific types, except that the Department of State has responsibility for
forms falling clearly within its functional area abroad, such as reports for
serviced posts. The General Services Administration has responsibility for
forms dealing with transportation and the reimbursement of travel expenses.
b. Procedures for the use of a particular form must be
prescribed by the respective agency responsible for the form.
4 FAH-3 H-311.7 Documentation of
Financial Transactions
(CT:FMP-81; 08-29-2013)
a. All financial transactions, whether in cash, by
check or electronic transfer, for the payment (disbursement) and/or receipt (collection)
of amounts owed by or due to the Department of State or agency serviced must be
documented on prescribed forms, which may include forms that are generated by
automated systems. Forms used abroad are to be approved by the Deputy Chief
Financial Officer (CGFS/DCFO) in
consultation with the Assistant Secretary for Global Financial Services (CGFS).
b. Each collection must be identified sufficiently to
enable it to be deposited by the collection officer as required by law and for
audit of the transaction. (See 4 FAH-3 H-320
and 4 FAH-3
H-390.)
c. Each disbursement must be supported by basic
payment documents, including purchase orders, contracts, receiving reports,
bills, invoices, statements of accounts, etc., showing sufficient information
to account adequately for the disbursements and to enable an audit of the
transactions and make settlement with the certifying or disbursing officers as
required by law.
4 FAH-3 H-311.8 Right to Advance
Decision
(CT:FMP-81; 08-29-2013)
a. An accountable officer has the right to apply for
and obtain a decision by the Comptroller General on any question of law
involved in payment on any voucher presented for payment (31 U.S.C. 3529). The
accountable officer should first request guidance from CGFS/FPRA/FP, who will work with the
Departments Office of the Legal Adviser, to determine if the Department can
respond to the inquiry.
b. Guidance concerning Government Accountability Office
(GAO) procedures for legal decisions can be found on the GAO legal Web site.
4 FAH-3 H-311.9 Custody or
Possession of Public Money
(CT:FMP-59; 08-25-2010)
a. Except as provided by another law, an official or
agent of the U.S. Government having custody or possession of public money must
keep the money safe without:
(1) Lending the money;
(2) Using the money;
(3) Depositing the money in a personal account; and/or
(4) Exchanging the money for other amounts,
currencies, and/or other forms of negotiable instruments, without specific
authorization.
b. An official or agent of the U.S. Government
receiving money for the U.S. Government from any source must deposit the money
in the Treasury or USDO account in accordance with the time limitations in 4 FAH-3
H-396.5.
c. A person having custody or possession of public
money, including any official having public money not for current expenditure
(i.e., consular fees) must submit deposits of money without delay, but not
later than the fifth workday after receiving the money, to the Treasury or a
depositary designated by the Secretary of the Treasury under law.
d. An official or agent of the U.S. Government having
custody or possession of public money (e.g., cash, prepaid debit cards, etc.)
must keep an accurate entry of each amount of public money received,
transferred, and paid.
e. An official or agent not complying with this section
may be removed from office. The official or agent may be required to forfeit
to the U.S. Government any part of the money held by the official or agent (and
to which the official or agent may be entitled) (31 U.S.C. 3302).
4 FAH-3 H-312 SUPERVISORY
RESPONSIBILITIES
(CT:FMP-81; 08-29-2013)
Principal officers have general supervisory responsibility
for the financial management functions of their posts. These responsibilities
must be documented in written post policy and are exercised through the
management officer or the financial management officer (FMO). Post policies
must specify specific requirements and the individual responsible for ensuring
that:
(1) Adequate equipment and secure facilities are
provided for performance of disbursing and cashier operations, including the
collection and safekeeping of consular fees;
(2) Personnel selected to perform cash management
functions of disbursing, cashiering, or collecting of funds are made aware of
their accountability, responsibility, and liability, and are adequately trained
to perform the function. If the employee is hired under personal services
agreement (PSA) authority, the language required in 4 FAH-2
H-813.1 must be included in the cashier designation;
(3) Oversight of the imprest fund by performing an
unannounced certification of accountability is done on a monthly basis as
required by 4 FAH-3
H-393.3-3 and 4 FAH-2 H-812b;
(4) Regular hours are established during the official
workday for the transacting of business (including accommodation exchange
transactions) and that such hours are always sufficient to allow for the proper
maintenance of official accounting records, verification functions, and
preparation of fiscal reports, as required. The cashier is not expected to
make fiscal transactions outside of the scheduled hours except in cases of
emergencies or Congressional delegation or VIP visits;
(5) All thefts are reported immediately to the
regional security officer, the Office of Investigations (OIG/INV), and the
Office of Financial Policy (CGFS/FPRA/FP);
(6) Investigation of all thefts and suspected or
alleged shortages or overages of cash or misuse of official funds that cannot
be satisfactorily resolved within 24 hours after discovery are reported to CGFS/FPRA/FP and OIG/INV. See 4 FAH-3
H-317.3-6, 4
FAM 370, and 1 FAM 053.2-5;
and
(7) Supervisory personnel failing to carry out the
basic responsibility to assure protection of U.S. funds from waste, fraud, or
misuse may be referred to the Department for disciplinary action as prescribed
in 4 FAM 370.
4 FAH-3 H-313 FOREIGN SERVICE
ACCOUNTABILITY (FSA)
4 FAH-3 H-313.1 General
(CT:FMP-59; 08-25-2010)
Funds available for USDOs to make payments chargeable to
U.S. dollar appropriations of the Department of State and other agencies are
termed Foreign Service Accountability (FSA) funds. Funds available in this
category (account) may be used to pay certified vouchers charged against U.S.
dollar appropriations of the Department of State or other agencies, that the
USDO is authorized to service.
4 FAH-3 H-313.2 Foreign Service
Accountability (FSA) and Its Use
4 FAH-3 H-313.2-1 How to Obtain
(CT:FMP-59; 08-25-2010)
The USDO draws Foreign Service Accountability (FSA) funds
by either U.S. dollar checks or approved electronic transfers on an unfunded
basis (unfunded basis means there is no bank balance as such). Normally, USDOs
obtain funds by drawing and negotiating Treasury checks or from other
accountable officers. Under the FSA account, collections are also available
for disbursement. (See 4 FAH-2 H-632.)
4 FAH-3 H-313.2-2 Clearing
Account Function
(CT:FMP-59; 08-25-2010)
The FSA account represents a clearing account for
collection and disbursement operations. Each disbursement is charged on the
records to the specific appropriation, and each collection is credited to the
proper account, thus reducing or increasing the USDOs FSA balance.
4 FAH-3 H-313.2-3 Relation to
Budgetary Control (Anti-Deficiency Act)
(CT:FMP-59; 08-25-2010)
The USDOs balance in the FSA account is not to be
regarded as controlling the amount of funds available for payment under
specific allotments and appropriations. Allotment data is maintained by fiscal
service posts, the Department, and other agencies for which the USDO is authorized
to disburse. These entities provide the necessary control to prevent payments
in excess of available appropriations.
4 FAH-3 H-314 Transfering USDO
Accountability between Officers
(CT:FMP-59; 08-25-2010)
There are specific procedures that must be followed when
transferring USDO account balances from a current (named) USDO or assistant
USDO to a newly appointed USDO or assistant USDO. The required procedures and
transfer documentation are identified in 4 FAH-2 H-120.
4 FAH-3 H-315 LIMITATIONS ON FUND
BALANCES
4 FAH-3 H-315.1 Maximum Accountable
Balances of Funds
4 FAH-3 H-315.1-1 FSA Funds
Limitation
(CT:FMP-59; 08-25-2010)
The maximum accountable balance in FSA funds held by a
USDO, as reported on the accountability records, may not exceed the total
disbursing requirements of the USDO for an average 7-10 day period. Funds are
obtained only as needed. An appraisal of anticipated collections is made
before local currency is purchased for, or transferred to, the FSA account, and
the proposed purchase or transfer adjusted accordingly.
4 FAH-3 H-315.1-2 Other Funds
(CT:FMP-59; 08-25-2010)
There is no limit on accountable balances of Foreign
Currency Transaction Accounts, Suspense Deposits Abroad (see 4 FAH-3 H-326),
or Department-authorized special purchases.
4 FAH-3 H-315.2 Limitation on Cash
Retained by Cashiers
(CT:FMP-81; 08-29-2013)
A cash advance authorization is established for overseas
posts and domestic cashiers by CGFS. This
cash advance authorization limits the total amount of cash and/or negotiable
instruments (travelers checks, if authorized) that may be retained by cashiers
for transactions of normal fiscal functions, thereby reducing the possibility
of loss by theft, fire, etc. The management of the cashier function is codified
in 4 FAM 390.
4 FAH-3 H-316 RECONCILIATION AND
VERIFICATION OF OFFICIAL FUNDS AND RECORDS
4 FAH-3 H-316.1 Guidance for USDO,
Assistant USDO, and Cashier Reconciliations and Verifications
(CT:FMP-59; 08-25-2010)
As accountable officers, U.S. disbursing officers (USDOs),
assistant USDOs, and cashiers have various requirements to reconcile and verify
their official funds and records. Additionally, complete reconciliations must
be performed when transferring accountability between accountable officers:
(1) For USDOs, the policies and procedures for monthly
review of reports are contained in 4 FAH-2 H-912.
The requirements for transferring and verifying accountability between USDOs
are contained in 4 FAH-2 H-120.
Fiscal irregularities are addressed in 4 FAH-2 H-830.
Specific steps for the monthly verification process will include an examination
and review of:
(a) A list and age of all currency purchases in transit
to banks (i.e., exchange voucher pending confirmation of deposit);
(b) Checkbook balances, comparing FSA amounts with cash
management standards and limitations;
(c) Reports of advances made to cashiers and related
cashier files;
(d) All files pertaining to losses incurred during the
accounting period along with an aging list of all losses that occurred in prior
periods (Note: all cashier losses must be resolved or charged to the
responsible agency in accordance with 4 FAH-3
H-397.4);
(e) The totals reported on Form FS-467, Analysis of
Balance Due the United States, agree with the balances on hand and documented
losses; and
(f) Any other accountability categories that will
ensure adequate internal controls; and
(2) The policies and procedures concerning the
reconciliation and verification of the cashiers funds are contained in 4 FAH-3 H-397.
Section 4
FAH-3 H-397 and 4 FAH-2 H-830
address the actions to be taken in the case of differences or fiscal
irregularities. The policies and procedures for cashier transfers are
contained in 4
FAH-3 H-398.
4 FAH-3 H-316.2 Internal Review of
USDO Accountable Balances
(CT:FMP-81; 08-29-2013)
a. An internal review of USDO accountable balances will
be conducted monthly. The Oversight and Management Analysis Directorate (CGFS/OMA) will review the USDO accountable
balances shown on Form SF-1218, Statement of Accountability; Form FS-467,
Analysis of Balance Due the United States, and other system-generated
accountability reports and inquiries and will provide a written report on the
results of this review to the Office of Global Disbursing Operations (CGFS/DO) within 5 days.
b. The internal review will be made after the
end-of-the-month reports have been completed, at the time the accounts are
closed. CGFS/OMA will perform the review
with system-produced reports and USDO-supplied documentation.
c. CGFS/OMA will
report any cash anomalies, missing reports, discrepancies, and other notable
items resulting from the review to the accountable USDO and CGFS/DO. The USDO will provide a written
response to any findings of the review to CGFS/OMA
within 30 calendar days after receipt of the written report. A copy of
the response will be forwarded to CGFS/DO.
4 FAH-3 H-316.3 Special Unannounced
Verification by State Department Inspector General (OIG) Employees
(CT:FMP-59; 08-25-2010)
A cash count and verification of an accountable officers
and cashiers accountability are pro forma during regularly scheduled post
inspections and audits. Because these counts are well announced and therefore
of limited value, the Inspector General may arrange visits to post for the sole
purpose of conducting special cash counts and verification of accountability.
To preserve the validity of these audits follow these procedures:
(1) Posts selected for audit will be advised by a
telegram headed TO BE HAND DELIVERED TO THE PRINCIPAL OFFICER ONLY. The
telegram will refer to this section and provide the particulars of the visit.
The principal officer disseminates this information on a need-to-know basis for
hotel reservations, etc. However, under no circumstances is the custodian of the
funds to be advised of the forthcoming count, or otherwise alerted thereto
(including an unscheduled count by post personnel);
(2) The auditors upon arrival promptly contact the
principal officer, who at this time arranges for work space, the ready availability
of related records and funds, and recent verifications. The principal officer
assures cooperation of appropriate post personnel and that the funds custodian
and a U.S. employee are available as witnesses to the count;
(3) The results of the verification are reported to
the principal officer by the senior auditor; and
(4) Differences, if any, are processed by the post in
accordance with 4 FAH-3
H-316.1.
4 FAH-3 H-317 SAFEGUARDING OFFICIAL
FUNDS OR MONEYS
4 FAH-3 H-317.1 Personal
Accountability
(CT:FMP-59; 08-25-2010)
Each accountable officer designated to handle funds
(disburse, collect, or hold) is responsible for the safekeeping of the funds
and is held personally accountable for any loss of official funds while in his
or her custody. To ensure undivided responsibility, official funds in the
custody of the accountable officer must be accessible only to that officer.
4 FAH-3 H-317.2 Safeguarding
Facilities and Equipment
4 FAH-3 H-317.2-1 Assignment of
Facilities and Equipment
(CT:FMP-59; 08-25-2010)
Each accountable officer whose duties require that officer
to handle funds (disburse, collect, receive, or hold) is to be provided
adequate safeguarding office-space facilities and storage container equipment.
The person responsible for ensuring that secure facilities and adequate
equipment are provided is normally the management officer (see 4 FAH-3 H-312).
4 FAH-3 H-317.2-2 Office-Space
Facility
(CT:FMP-59; 08-25-2010)
Ideally, the office-space facility is an enclosed area,
with a barred cash window, and with the area itself equipped with a
security-approved key lock for control of the area during nonwork hours (see 4 FAH-3
H-393.4-3 for specific requirements related to cashiers). Access to the
area during work hours is limited to the responsible employee or employees.
Access to the area during nonwork hours is limited to Marine guards or any
other persons designated to perform the physical check of safes and offices.
4 FAH-3 H-317.2-3 Storage
Container Equipment
(CT:FMP-59; 08-25-2010)
Storage container equipment is provided for the exclusive
use of the accountable officer. Each USDO, collection officer, or principal
cashier is assigned an office safe or vault, equipped with a
manipulation-resistant combination lock. Each subcashier is assigned either:
(1) An office safe, the same type as assigned to a
principal cashier;
(2) A lock compartment equipped with a
manipulation-resistant combination lock within an office safe; or
(3) A cash box equipped with a manipulation-resistant
combination lock, or combination padlock. A subcashier assigned a cash box is
to be provided space in an office safe for the storage of the cash box when not
in use.
4 FAH-3 H-317.3 Security of Lock
Combination
4 FAH-3 H-317.3-1 Knowledge of
Combination
(TL:FMP-2; 4-30-95)
The lock combination is known only to the employee to whom
the equipment is assigned. Exceptions: The USDO may make the combination of
the safe known to the assistant USDO, provided separate lock compartments or
cash boxes are used to ensure that the funds for which each is separately
responsible are kept inaccessible to each other. The same arrangement may be
made between a principal cashier, a designated alternate, and/or subcashiers.
4 FAH-3 H-317.3-2 Changing
Combination
(CT:FMP-59; 08-25-2010)
a. The lock combination is changed by the employee to
whom the equipment is assigned. When an employee having knowledge of a
combination is succeeded in office, the successor employee changes the
combination. When, due to emergency conditions, the safe is opened in the
absence of the responsible employee, the responsible employee upon return to
duty immediately changes the combination, and verifies the funds.
b. The combination may be changed at any time the
accountable officer deems it necessary to safeguard the funds in the
accountable officers custody. The combination should be changed at least
annually.
c. It is the responsibility of the resident regional
security officer or the post security officer to instruct the responsible
employee in the technique for changing the safe combination. Neither the
security officer nor any Marine security guard will assist in the actual
changing of the combination.
4 FAH-3 H-317.3-3 Recording and
Security of Combination
(CT:FMP-59; 08-25-2010)
a. The accountable officer records the safe combination
on Form SF-700, Security Container Information, and places it in an opaque
envelope. The combination is protected from direct contact with the envelope,
either by enclosing Form SF-700 within a blank sheet of paper, or by folding
inward the Form SF-700. The accountable officer seals and tapes the envelope
and delivers it to the post or resident regional security officer. The first
copy of the form is not required. It is removed and destroyed before the
combination is recorded.
b. The date the envelope is delivered to the security
officer, the signature of the responsible employee and the signature of the
security officer are inscribed on the envelope. When the combination is known
to other employees, as prescribed in 4 FAH-3
H-317.3-1, their signatures are also inscribed on the envelope. Such
signatures notify the security officer that the envelope may be released to
them in the absence of the responsible employee.
c. The security officer seals the envelope in the
presence of the accountable officer, with care being taken to securely seal all
envelope flaps.
d. Whenever the sealed envelope is opened, a new
envelope is prepared, dated, signed, and sealed in the same manner as the original
envelope.
4 FAH-3 H-317.3-4 Safeguarding
Combination Envelope
(TL:FMP-2; 4-30-95)
The security officer is responsible for safeguarding the
envelope containing the combination in accordance with the instructions of the
regional security officer.
4 FAH-3 H-317.3-5 Release of
Combination Envelope
(CT:FMP-59; 08-25-2010)
a. At any time, the accountable officer may request the
security officer to return the envelope to:
(1) Verify the combination;
(2) Assure that the envelope and seals have not been tampered
with or substituted; or
(3) Change the combination.
b. In case of an emergency which includes the absence
or incapacity of the accountable officer, and any other accountable officer
whose signature appears on the sealed envelope, the security officer may, upon
request, release the sealed envelope to the principal officer, the deputy chief
of mission, or the counselor of embassy for administration. The request for
the envelope must be written, signed, and include the reason for the request.
The security officer notifies the accountable officer of the action taken at
the earliest possible time after the employees return to duty.
4 FAH-3 H-317.3-6 Inspection of
Combination Envelope
(CT:FMP-81; 08-29-2013)
If the theft or shortage of funds is known or suspected,
the accountable officer and the security officer must inspect the envelope
containing the safe combination jointly. Each of them must write and sign a
statement detailing whether the envelope has or has not been opened or shows
signs of tampering. The management officer must submit this information with a
report on the theft or suspected or alleged fiscal irregularities to the Office
of Financial Policy (CGFS/FPRA/FP) and the
Office of Investigations (OIG/INV) as soon as possible. See 4 FAH-3 H-312,
subparagraphs (5) and (6), and 1 FAM 053.2-5.
4 FAH-3 H-318 and H-319 UNASSIGNED