4 FAM 200
FUNDS MANAGEMENT
4 FAM 210
GENERAL POLICY
(CT:FIN-420; 04-19-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAM 211 Controlling official funds
(CT:FIN-407; 08-23-2010)
The Department requires officers responsible for official
funds to maintain strict controls on funds made available for Department needs
and funds entrusted to the Department in support of other U.S. Government
operations. Officers must manage and control obligations and other financial
transactions in accordance with Department policy and the authorities in 4 FAM 010.
Compliance with the fund control provisions in 4 FAM 200 is mandatory and a
performance requirement for management officers, executive directors, and other
individuals that have allotment and fund control responsibilities.
4 FAM 212 SCOPE AND APPLICABILITY
(CT:FIN-420; 04-19-2013)
a. All budget officers and financial management
officers responsible for funds management in Department organizations and posts
must follow the requirements of this chapter, supplemental instructions from
the Department, including the Bureau of Budget
and Planning (BP) and the Bureau of the Comptroller and Global Financial
Services (CGFS), CGFS Charleston and CGFS Bangkok, and user documentation for
financial management and feeder systems.
b. Management officers and executive directors must
ensure that Department financial management staff implement and maintain
allotment controls and other fund management requirements. They are also
responsible for minimizing the risk of over-obligation of funds available
within an allotment or operating allowance. Financial management personnel
within a post or bureau must maintain accurate records on available funds and
the current status of obligations, expenditures, undelivered orders, open
advances, and unobligated balances.
4 FAM 213 DOCUMENTATION Requirement
(CT:FIN-420; 04-19-2013)
a. Funding authority controls for Department of State
operations have been fully integrated into the Department financial management
system, and all funding availability is electronically processed through the
Budget Resource Management System (BRMS). The responsible fund managers in the
Bureau of Budget and Planning (BP)
and the bureaus with allotment authority must ensure the proper allotment
documentation has been issued and that the documents are consistent with this
subchapter and 4 FAH-3
H-100.
b. Funding authority controls for operations abroad of
other U.S. Government agencies is not integrated into the BRMS allotment
transaction process and must be manually entered into the Departments overseas
financial management system. Funding documentation for serviced allotments for
other U.S. Government agencies must be transmitted through formal message
traffic unless an alternative method has been specifically authorized by the
Department (see 4
FAM 251.1).
4 FAM 214 ALLOTMENT ACCOUNTING And
TRANSACTION PROCESSING FOR the DEPARTMENT AND OTHERS
(CT:FIN-407; 08-23-2010)
a. The Department utilizes allotment accounting
concepts in its financial management systems and prescribes appropriate
accounting procedures in accordance with generally accepted accounting
principles and standards for Federal agencies. Specific requirements and/or
procedures related to this chapter are identified in 4 FAM 030, 4 FAM 040, 4 FAM 050, 4 FAM 080, 4 FAM
100, and 4 FAM 700. Department funds and associated transactions are recorded
in accordance with the account code structure identified in 4 FAH-1.
b. Except for disbursing in the United States for
domestic operations, all aspects of financial accounting and fund control are
performed by the Department, including the issuance of U.S. dollar and foreign
currency denominated payments. Domestic disbursing is performed by U.S.
disbursing officers (USDOs) at the Department of Treasury or
Treasury-authorized facilities.
4 FAM 215 U.S. Disbursing Officer
Support Under the Treasury Delegation
(CT:FIN-420; 04-19-2013)
a. For Department of State and other agency operations
abroad, the Department of the Treasury has delegated disbursement authority to
the USDOs. A USDO is a Department of State employee with the authority to
disburse U.S. Government funds for the Department of State and other Federal
agencies. USDOs report to the Director of Global Disbursing Operations (CGFS/DO) but must report
collection and disbursement activity directly to Treasury.
b. USDOs at CGFS Charleston
and CGFS Bangkok may make disbursements
and validate collections to funding authority held by posts, U.S. missions, and
overseas-serviced U.S. Government agencies. Generally, the post International
Cooperative Administrative Support Services (ICASS) agreement determines the
level of services provided by the servicing USDO (see 4 FAM 240 and 4
FAH-2).
4 FAM 216 CURRENCY Conversion
(CT:FIN-407; 08-23-2010)
All funds are accounted for in U.S. dollars. Department
financial management systems will automatically identify the exchange rate used
to convert the foreign currency to U.S. dollar equivalents at either the rate
required by Treasury or the rate in effect at the end of the reporting period
covered.
4 FAM 217 ACCOUNTING, PRINCIPLES,
CRITERIA, AND STANDARDS
(CT:FIN-407; 08-23-2010)
a. Consistent with the overall policy and procedures
statements in 4 FAM and 4 FAH-3, the financial management personnel at the
bureau level in the Department and at locations abroad must accurately record
all financial transactions in a prompt manner consistent with Department policy
and the accounting principles/standards stated in 4 FAM 030.
b. Specific requirements for documentary evidence of
valid obligations and certifications, the system for administrative control of
funds, and the criteria for evaluating and validating obligations are located
in 4 FAH-3
H-130 and 4
FAH-3 H-050.
4 FAM 218 FUNDS SYMBOLS AND ACCOUNTING
CLASSIFICATIONS
(CT:FIN-420; 04-19-2013)
a. All transactions entered into the allotment or
operating allowance accounting records are to be coded in a standardized
manner. The Departments fund symbols, allotment codes, expense
classifications, including subobject codes and related codes needed to track
specific functions and activities by program and organization, are contained in
4 FAH-1.
b. Codes for other U.S. Government agencies or
organizations with allotted funds or operating allowances are available from
parent agencies and may be used in the financial accounting systems at CGFS and posts provided they are compatible with
system requirements, ICASS agreements, and system documentation for services to
be provided. The table of valid codes for other agencies is maintained by CGFS Charleston and all codes must be entered
into the Regional Financial Management System (RFMS) before they can
be used by posts and missions abroad.
c. Financial management supervisors in both the
domestic bureaus and at locations abroad must ensure that appropriate codes are
used by their respective staffs. This includes the use of appropriate
function, organization, subobject, and project codes for the transaction being
processed.
4 FAM 219 UNASSIGNED