4 FAH-2 H-100
UNITED STATES DISBURSING OFFICER (USDO) AUTHORITIES AND RESPONSIBILITIES
4 FAH-2 H-110
AUTHORITIES AND DESIGNATIONS
(CT:DOH-28; 07-19-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAH-2 H-111 INTRODUCTION AND
APPLICABILITY
(CT:DOH-28; 07-19-2013)
a. This handbook prescribes the authorities,
designations, and responsibilities of the U.S. disbursing officer (USDO)
assigned to the Department of State, Bureau of the
Comptroller and Global Financial Services (CGFS). The USDO disburses and collects U.S. Government funds by direct delegation of the
Department of the Treasury under authority of 31 U.S.C. Chapter 33. The
Department of State manages the Global Financial Services centers in
Charleston, SC and Bangkok, Thailand.
b. The Bureau of the
Comptroller and Global Financial Services (CGFS) is responsible for establishing the
Departments policy regarding the operations of the Global Financial Services
centers. The USDO in Bangkok reports to the director of CGFS Bangkok, who in turn reports directly to
the Comptroller and Assistant Secretary
for Global Financial Services. The USDO in Charleston reports to the Director,
Global Disbursing Operations (CGFS/DO) who
in turn reports to the Associate Comptroller (CGFS/S). The Associate
Comptroller, CGFS/S, reports to the
Comptroller and Assistant Secretary for
Global Financial Services, who in turn reports to the Chief Financial Officer.
4 FAH-2 H-112 AUTHORITIES
(CT:DOH-15; 06-21-2005)
USDO authorities and responsibilities are derived from the
following:
(1) The United States Code, 31 U.S.C., Chapters 33 and
35; and
(2) Treasury Financial Manual, Volume 1, Part 4 -
Disbursing.
4 FAH-2 H-113 DESIGNATION OF USDO
4 FAH-2 H-113.1 U.S. Citizen Direct
Hire Employees
(CT:DOH-28; 07-19-2013)
a. The Chief Disbursing Officer of the Treasury
Department delegates disbursing authority to the Department of State in
accordance with 31 U.S.C. 3321. Department of State U.S. citizen employees are
assigned to CGFS Charleston or CGFS Bangkok and designated as a USDO by the Comptroller and Assistant Secretary, CGFS. A new designation is required when an
incumbent USDO transfers to a different assignment, is permanently
incapacitated or dies, or is removed from the USDO position for any reason. An
updated designation must be completed when a USDO changes his or her name. A
legal name change means by marriage, divorce, or other legal action. A change
in method of signing is not in itself a legal change (for example, John S.
Smith to J.S. Smith). The CGFS office
must request the new or updated designation from the Comptroller and Assistant Secretary, CGFS. The new legal name cannot be used for
disbursing purposes until the designation has been made.
b. CGFS USDO
Designation Process.
(1) Upon assignment, the Comptroller and Assistant Secretary, CGFS will advise the Director, CGFS/DO and the Director, CGFS Bangkok of the USDOs name, length of
assignment, and place where the USDO will exercise the authority.
(2) Prior to arrival of the incoming USDO, the
Director, Global Disbursing Operations, will notify the Comptroller and Assistant Secretary, CGFS, via memo of the name and effective date of
the requested USDO designation.
(3) The Comptroller and Assistant
Secretary, CGFS, will designate the USDO
in writing by cable or letter. The written designation cable or letter is sent
to the Director, Global Disbursing Operations, and to the Director, CGFS Bangkok, who in turn will send copies of
the written designations to all the local banks in which the USDO conducts
business and where U.S. Government funds
are maintained. (See 4 FAH-2 Exhibits H-113(1) and H-113(2)).
(4) The Director, Global Disbursing Operations, will
notify the Comptroller and Assistant
Secretary, CGFS, of the date the
individual ceased performing the USDO function.
(5) The USDO, through the Director, Global Disbursing
Operations, can request the Comptroller and Assistant
Secretary, CGFS, to designate assistant
USDOs. The assistant USDOs can act on behalf of the USDO during the USDOs
temporary absence or incapacity. Where circumstances warrant, assistant USDOs
can actively assist the USDO in managing daily disbursing operations. An
assistant USDO performs the same duties and functions as the USDO. (See 4 FAH-2
H-113.2 for nominating a Foreign Service National
(FSN) employee as assistant USDO).
4 FAH-2 H-113.2 FSN Direct Hire
Employees
(CT:DOH-28; 07-19-2013)
a. An FSN employee may be designated assistant USDO.
The following information must be provided to CGFS
when requesting designation of an FSN as assistant USDO.
(1) The name of the employee being nominated.
(2) The qualifications of the FSN employee and why he
or she is being nominated.
(3) The recourses available to the United States in
the event the FSN misappropriates funds and the extent that host country laws
and/or the courts aid in the prosecution of their citizens and the recovery of
misappropriated funds.
b. The designation of an FSN is limited to a two-year
period. The designation renewal or termination request should be submitted to CGFS approximately 60 days prior to the end of
the period. The request should include justifications for the renewal and
identify any changes in operations or local laws.
4 FAH-2 H-114 RESPONSIBILITIES AND
LIMITATIONS OF USDO
4 FAH-2 H-114.1 Public Money
Responsibility
(CT:DOH-28; 07-19-2013)
a. Accountability and use of funds.
(1) The USDO and assistant USDO are the only persons
authorized to make direct disbursements from U.S. Government funds. The USDO and assistant USDO
are accountable officers and assume full personal liability for losses or
shortages occurring during the performance
of their duties. Their liability remains until relief is granted pursuant to
statutory authority.
(2) The availability of funds for the USDO to make
payments chargeable to U.S. dollar appropriations of the Department of State
and other agencies is termed foreign service accountability (FSA). Funds
available in this category may be used to pay certified vouchers charged
against U.S. dollar appropriations of the Department of State or other agencies
which the USDO is authorized to service.
(3) The FSA account represents a clearing account for
collection and disbursement operations. Each disbursement is charged on the
records to a specific appropriation, and each collection is credited to a
proper receipt account, thus reducing or increasing the USDO FSA balance.
(4) The USDOs FSA balance does not control the amount
of funds available for payment. Allotment data is maintained by
fiscal-serviced posts. The certification of funds availability and the
certification by the financial management officer or other authorized
certifying officer that the payment is proper provide the controls over funding
and prevent payments in excess of available appropriations.
(5) The USDO maintains permanent official records of
all disbursing transactions in accordance with the records retention schedule.
b. Pursuant to the provisions of 31 U.S.C. 3322, a USDO
shall:
(1) Deposit public money; and
(2) Draw public money from the U.S. Treasury or a
designated depository only as necessary to make certified payments, payable to
persons to whom payment is to be made.
c. The USDO is not liable for an overpayment provided
under a U.S. government bill of lading or transportation request when the
overpayment is caused by the:
(1) Use of improper transportation rates or
classifications; or
(2) Failure to deduct the proper amount under a land
grant law, or equalization, or other agreement.
4 FAH-2 H-114.2 Voucher
Disbursements
(CT:DOH-28; 07-19-2013)
a. Pursuant to the provisions of 31 U.S.C. 3325(a),
except for the correctness of computations on a certified voucher, a USDO is
held personally accountable for the following.
(1) Disbursing money only as provided by a voucher
that is certified by the head of the executive agency concerned, or an officer
or employee authorized to certify vouchers.
(2) Examining a voucher as necessary to decide if it
is in proper form. Vouchers are considered properly examined when received at CGFS Bangkok or CGFS
Charleston via an electronic certification system (ECS).
b. In view of the statutory responsibility of
certifying officers (see 4 FAM 432), a
USDO is not required to verify the propriety or legality of vouchers that are
in proper form, properly approved, and certified for payment. However, if in
the course of exercising the disbursing function, an error is discovered, the
voucher is to be returned to the certifying officer for correction.
4 FAH-2 H-114.3 Cashier Review
(CT:DOH-15; 06-21-2005)
For each authorized cashier, the designating USDO shall do
the following.
(1) Establish and maintain a file on each cashier,
which includes the request for designation, each request for increase or
decrease of the fund cash advance, and any other correspondence related to the
fund cash advance including a record of unannounced verifications and
reconciliations.
(2) Annually review each cashier advance for propriety
and activity.
(3) See 4 FAH-2 H-800 for
policies and procedures on monitoring cashier funds.
4 FAH-2 H-114.4 Organization and Staffing of USDO
Office
(CT:DOH-28; 07-19-2013)
The USDO is responsible for ensuring all functions of the
disbursing operations are properly fulfilled, and that there is sufficient
staff to carry out the activities of the disbursing office.
4 FAH-2 H-115 THROUGH H-119 UNASSIGNED
4 FAH-2 Exhibit H-113(1)
Designation of USDO
(CT:DOH-28; 07-19-2013)
FM USOFFICE FSC CHARLESTON
TO USOFFICE GFS BANGKOK
E.O. 12356: N/A
TAGS: AFIN
SUBJECT: DESIGNATION OF DISBURSING OFFICER
REF: USOFFICE FSC BANGKOK 056792
1. MARY JONES IS DESIGNATED BY CGFS AS USDO FOR CGFS
BANGKOK PER 4 FAH-3 H-062
EFFECTIVE 09/2/05.
2. UNITED STATES DISBURSING OFFICERS ARE EMPLOYEES OF
THE DEPARTMENT OF STATE AND MAY DISBURSE IN ANY COUNTRY. THEY DERIVE THEIR
AUTHORITY TO DISBURSE BY DIRECT DELEGATION FROM THE U.S. DEPARTMENT OF THE
TREASURY CHIEF DISBURSING OFFICER.
3. DISBURSING OFFICERS MUST (A) DISBURSE MONEY ONLY
UPON, AND IN STRICT ACCORDANCE WITH, VOUCHERS DULY CERTIFIED BY THE HEAD OF THE
DEPARTMENT, ESTABLISHMENT, OR AGENCY CONCERNED, OR BY AN OFFICER OR EMPLOYEE
THEREOF DULY AUTHORIZED IN WRITING BY SUCH HEAD TO CERTIFY SAID VOUCHERS; (B)
MAKE SUCH EXAMINATION OF VOUCHERS AS MAY BE NECESSARY TO ASCERTAIN WHETHER THEY
ARE IN PROPER FORM, DULY CERTIFIED AND APPROVED, AND CORRECTLY COMPUTED ON THE
BASIS OF THE FACTS CERTIFIED; AND (C) BE HELD ACCOUNTABLE ACCORDINGLY, EXCEPT
THAT ACCOUNTABILITY FOR THE CORRECTNESS OF COMPUTATIONS OF CERTIFIED VOUCHERS
LIES WITH THE CERTIFYING OFFICER AND NOT THE DISBURSING OFFICER (31 U.S.C. 3325(a)(3)).
4. DISBURSING OFFICERS ARE "ACCOUNTABLE
OFFICERS" AND ARE AUTOMATICALLY LIABLE AT THE MOMENT OF A LOSS OR
SHORTAGE. TO MITIGATE THIS RULE, HOWEVER, CONGRESS HAS PROVIDED A MECHANISM
FOR RELIEF. IF THE AGENCY REQUESTS RELIEF IN CONFORMITY WITH THE STATUTORY
CONDITIONS AND IF GAO AGREES WITH THE ADMINISTRATIVE DETERMINATION, RELIEF WILL
BE GRANTED.
5. INSTRUCTIONS FOR DUAL CAPACITY DESIGNATION PER 4 FAH-3
H-061.2 SHOULD BE STRICTLY OBSERVED.
6. CGFS RECORDS
INDICATE THE FOLLOWING USDO AND ASSISTANT USDO DESIGNATIONS LISTED FOR YOUR POST:
NAME TYPE
MARY JONES USDO
HAROLD BROWN ASSISTANT USDO
7. PLEASE ADVISE CGFS IF
RECORDS AT POST DIFFER.
YY
4 FAH-2 Exhibit H-113(2)
USDO Designation Letter to Local Banks
(CT:DOH-28; 07-19-2013)
September
5, 2005
Disbursing Officers Name: Mary Jones
Effective Date:
Symbol: 8768
Location: Bangkok, Thailand
With authorization from the Secretary of the U.S.
Department of the Treasury, in accordance with 31 U.S.C. 3321, and by the
letter dated February 7, 1996, the function of making disbursements is
delegated by the Chief Disbursing Officer, Department of the Treasury, to the
U.S. Department of State position of USDO encumbered by the above-named
employee of the Department of State, effective on the date, at the location, and
using the symbol listed above.
The above-named individual is a designated U.S. Disbursing
Officer; and can perform the functions listed below.
In accordance with the foregoing authority and the
regulations of the Treasury Financial Manual (TFM), I TFM 4-5000,
Requisitioning, Preparing, and Issuing Treasury Checks, and I TFM 4-9000,
Foreign Exchange, the following functions can be performed.
● Sign checks under the title U.S. Disbursing
Officer, followed by his/her own signature, drawn upon the general account of
the U.S. Treasury over the checking account symbol(s) shown above.
● Sign checks under the title U.S. Disbursing
Officer, followed by his/her own signature, drawn upon accounts established in
designated foreign depositories.
● Purchase foreign currencies with U.S.
dollars as required for disbursing purposes.
● Purchase checks to be made payable in
foreign currencies for the purpose of remitting payments to Government
creditors.
● Exchange foreign currency checks or other
instruments payable in foreign currency, representing official funds for which
the Disbursing Officer is accountable, for United States currency, United
States dollar checks or other instruments payable in United States dollars for
disbursing purposes.
● Cash checks and other negotiable instruments
in foreign countries for accommodation exchange purposes for authorized
individuals.
● Retain balances of the United States or foreign currencies in
commercial banks, not to exceed the minimum amount required to cover payments
from accounts held in those banks.
James L. Millette
Comptroller and Assistant
Secretary
Bureau of the
Comptroller and Global Financial Services