4 FAM 020
FINANCIAL ORGANIZATION
STRUCTURE
(CT:FIN-447; 08-30-2018)
(Office of Origin: CGFS/FPRA/FP)
4 FAM 021 ORGANIZATION STRUCTURE AND
RESPONSIBILITY FOR FINANCIAL SERVICES
4 FAM 021.1 Washington Headquarters
4 FAM 021.1-1 Chief Financial
Officer (CFO)
(CT:FIN-436; 03-13-2014)
The CFO and Under Secretary for Management serves as the
Departments principal financial program officer and management control officer
and assists in the management of the Department and its posts under the overall
direction of the Deputy Secretary of State. The detailed organizational
responsibilities and functions of Departmental financial offices and
organizations are contained in 1 FAM 610.
4 FAM 021.1-2 Deputy Chief
Financial Officer (DCFO)
(CT:FIN-436; 03-13-2014)
The DCFO serves under the general direction of the
Comptroller and Assistant Secretary for Global Financial Services. The DCFO
serves as the primary technical and policy advisor to the Comptroller on all
matters relating to financial management and provides guidance and coordination
regarding the Departments financial management policies and systems.
4 FAM 021.2 Global Financial
Services
4 FAM 021.2-1 Comptroller and
Assistant Secretary for Global Financial Services
(CT:FIN-447; 08-30-2018)
The Comptroller, also the Assistant Secretary for Global
Financial Services, is responsible for the management of all accounting and
disbursing operations and activities. The Comptroller is also responsible for
the management of the maintenance of official serviced post accounting records
and for processing American and LE staff payrolls.
4 FAM 021.2-2 U.S. Disbursing
Officer
(CT:FIN-436; 03-13-2014)
The U.S. disbursing officer (USDO) is to disburse money
and render accounts according to laws and regulations governing the
disbursement of public money. The responsibilities and accountability of a
USDO are provided in 31 U.S.C. Chapters 33 and 35 and the applicable
regulations contained in the Treasury Financial Manual (TFM), Volume 1, Part 4,
Disbursing. The role of the USDO is further described in 4 FAH-2 H-114.
4 FAM 021.2-3 Principal Officer
(CT:FIN-364; 10-4-2004)
The principal officer at an overseas post has general
supervisory responsibility for all functions pertaining to the post, including
financial functions.
4 FAM 021.2-4 Management Officer
(CT:FIN-436; 03-13-2014)
The management officer, or other officer specifically
authorized in writing by the principal officer to perform the duties of a
management officer, must, under the direction of the principal officer, have
responsibility for supervising the obligation of funds made available for the
use of the post(s) under the principal officers jurisdiction. It is the
management officers responsibility to determine that such funds are used only
for the purposes for which they are made available; they are neither
over-obligated nor over-expended; and fiscal personnel assume responsibility
and discharge applicable laws and regulations. The duties include the proper
safeguarding and handling of cash funds at the posts. If a financial
management officer is not assigned to the post, the management officer has
direct responsibility for those functions as well.
4 FAM 021.2-5 Financial
Management Officer
(CT:FIN-436; 03-13-2014)
A financial management officer, when assigned to a post,
will have the direct responsibilities as prescribed in 4 FAM 021.2-4
above, will report to the management officer, as necessary, and will further
ensure that:
(1) Obligation documents and vouchers are properly
prepared and approved and are valid;
(2) All required budgetary and financial records are
maintained in an efficient manner;
(3) Budgetary and financial reports are accurately and
promptly rendered; and
(4) The proper controls of cash funds are maintained
at the post.
4 FAM 021.2-6 Certifying Officer
(CT:FIN-436; 03-13-2014)
Statutory requirements state that an authorized certifying
officer must certify the accuracy and legality of all vouchers prior to
submission to a USDO for payment. The responsibilities and accountability of a
certifying officer are provided in 31 U.S.C. sections 3325 and 3528. The role
of certifying officer is further described in 4 FAM 414.
Personal responsibilities, liabilities, and relief provisions are detailed in 4 FAM 432.
4 FAM 021.2-7 Cashiers
(CT:FIN-436; 03-13-2014)
The cashier is an accountable officer and is personally
responsible and accountable for:
(1) Uncashed Government checks received from the USDO;
(2) Cash on hand;
(3) Payroll cash (when authorized);
(4) Cash and checks from accommodation and reverse
accommodation exchange (when authorized);
(5) Sales slips;
(6) Invoices;
(7) Other receipts for cash payments; and
(8) Consular and other collections.
Personal responsibilities, liabilities, and relief
provisions are detailed in 4 FAH-3 H-390.
4 FAM 022 FINANCIAL FUNCTIONS
(CT:FIN-436; 03-13-2014)
Financial functions include all the core financial
operations performed domestically and at posts. These financial functions are
either performed totally or in part at the Global Financial Services offices in
Charleston and Bangkok, overseas posts, or in Washington, DC.
4 FAM 022.1 Budget/Program Planning
(CT:FIN-436; 03-13-2014)
Budget/program planning includes:
(1) Preparing budgets covering all domestic and post
operations and the subsequent control of funds made available for those
operations;
(2) Creating out-year plans;
(3) Monitoring budgeting execution; and
(4) Preparing reimbursement schedules.
See 4
FAH-3 H-100 for the administration of Budgeting.
4 FAM 022.2 Accounting
(CT:FIN-436; 03-13-2014)
Accounting responsibilities include:
(1) Administration of systemic controls on the use of
funds;
(2) Conducting cash and other reconciliations;
(3) Analysis and maintenance of accounts;
(4) Administration of agency accounts receivable; and
(5) Preparing reports covering all financial
transactions.
See 4 FAM 040 and 4
FAM 200 for policies and procedures
concerning the accounting for funds.
4 FAM 022.3 Vouchering
(CT:FIN-436; 03-13-2014)
Vouchering includes:
(1) Maintaining all necessary official fiscal books of
original entry for all funds;
(2) Preparing vouchers;
(3) Maintaining the original documentation;
(4) Researching and archiving;
(5) Certifying vouchers for payment; and
(6) Making all payments except those which CGFS may
authorize cashiers or their subcashiers to make.
See 4 FAM 400 for the administration of vouchers and
claims.
4 FAM 022.4 Management Controls
(CT:FIN-436; 03-13-2014)
Management controls are an integral part of all program
and financial activities. The management controls process incorporates:
(1) Vulnerability assessments;
(2) Statistical sampling;
(3) End of year certification of controls;
(4) Certification of transactions;
(5) Cash management; and
(6) Separation of duties.
See 4 FAH-3
H-311.2 and 4
FAM 040 for the administration of management controls.
4 FAM 022.5 Cashiering
(CT:FIN-436; 03-13-2014)
Cashiering includes:
(1) Making cash disbursements and employee advances;
(2) Obtaining replenishments of an advance as
necessary;
(3) Providing accommodation exchanges;
(4) Making collections and deposits;
(5) Accepting and recording payments of funds for the
U.S. Government, and depositing them to proper depositories in the United
States or abroad; and
(6) Maintaining records of accountability.
See 4 FAH-3 H-390
for the administration and control of cashier operations.
4 FAM 022.6 Disbursing
(CT:FIN-436; 03-13-2014)
Disbursing (the payment of claims against the U.S. Government)
is the USDOs primary duty. The USDO also receives money, manages U.S. funds
held in local banks, and reports to Treasury and other control agencies. For
domestic disbursing, the U.S. Treasury is the Departments USDO. The USDO must
ensure that all disbursements are:
(1) Legal;
(2) Proper;
(3) Correct;
(4) Accurately reported; and
(5) Completed and delivered in a timely and efficient
manner.
See 4 FAH-2 for the administration and control of
disbursing and reporting for overseas operations.
4 FAM 022.7 Payroll
(CT:FIN-436; 03-13-2014)
The payroll function is defined by the policies and
regulations for payroll processing and retirement. The payroll function
includes:
(1) Maintaining daily attendance and leave records;
(2) Computing, vouchering and paying salaries to both
U.S. citizen and Foreign Service National employees and personal services
contractors;
(3) Tax reporting; and
(4) Maintaining the Foreign Service Retirement and
Disability Fund.
See 4
FAH-3 H-500 for more detailed guidance for the administration and control
of payroll.
4 FAM 022.8 Collection
(TL:FIN-356; 11-30-1995)
Collections must comply with all policies and regulations
regarding receiving, identifying, reporting, remitting, safeguarding, and
disposing of official collections and deposit funds by the USDOs, overseas and
domestic cashiers and other accountable officers. It applies to all classes of
funds collected by officers and employees who, by virtue of their official
capacity, receive moneys for the account of, or for the custody of, the United
States. See 4
FAH-3 H-320 for more detail on the administration and control of
collections.
4 FAM 022.9 Grants Financial
Management
(CT:FIN-436; 03-13-2014)
The Grants Financial Management function includes:
(1) Providing oversight of the financial management
activities related to grants;
(2) Policy formulation for grant and other financial
assistance activities;
(3) Monitoring compliance to ensure consistent policy
interpretation and application; and
(4) Providing advice and technical assistance to
stakeholders.
See 4
FAH-3 H-600 for more detailed guidance for the administration of grants and
other financial assistance.
4 FAM 023 THROUGH 029 UNASSIGNED