4 FAH-2 H-700
U.S. DISBURSING OFFICE REPORTING AND DISBURSING REQUIREMENTS
4 FAH-2 H-710
MONTH-END REPORTS
(CT:DOH-32; 07-22-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAH-2 H-711 INTRODUCTION
(TL:DOH-1; 6-13-2001)
This subchapter prescribes the U.S. disbursing officer
(USDO) reporting requirements on accountability and transactions processed. It
provides information on distribution of the required reports and an explanation
of what each report includes.
4 FAH-2 H-712 REPORTING REQUIREMENTS
(CT:DOH-32; 07-22-2013)
a. Each USDO is required by law (31 U.S.C. 3522) to
render an account in accordance with rules and regulations prescribed by the
Treasury for all official funds collected and disbursed while acting in an
official capacity.
b. At the close of each month and as specified in 4 FAM
300, the USDO submits to the Treasury an accounting for all financial
transactions and funds that make up a USDOs accountability. The USDO also
reports the transactions processed to each agency or bureau being provided
collection and disbursement services. If a report or supporting documentation
cannot be submitted on schedule, the USDO submits in lieu thereof a statement
giving the reason for the late submission and the estimated date when the
report or documentation will be completed. Send an information copy of the
letter to CGFS/DO.
4 FAH-2 H-713 DISTRIBUTION OF REPORTS
(CT:DOH-32; 07-22-2013)
a. The following reports are sent electronically to the
Department of Treasury:
(1) Form SF-1218 (Statement of Accountability (Foreign
Service Account)) and Form SF-1221 (Statement of Transactions According To
Appropriations, Funds, And Receipt Accounts (Foreign Service Account))Attn:
International Funds Branch, Liberty Center, Room 324B, 401 14th Street, SW,
Washington, DC 20227; and
(2) Consolidated Forms SF-1218 and SF-1221Attn:
Budget Reports Branch, Financial Management Services, Room 5D19, 3700 East-West
Highway, Hyattsville, MD 20782.
b. The following month-end files are sent to the
Department of Treasury, Financial Management Service, 3700 East-West Highway,
Hyattsville, MD 20782:
(1) Forms SF-1218 and SF-1221Attn: Documents Control
Section, Room 511D;
(2) FCAS Attn: International Funds Branch, Room
5A33; and
(3) 1179 Attn: Check Payment and Reconciliation
Branch, Room 700A.
(a) Bangkok forwards their files to the Charleston
service desk who appends those files to the Charleston file for forwarding.
(b) General Service Administration (GSA) Reports. The
following reports are forwarded to GSA:
Original transportation vouchers with
government transportation requests (GTRs). These are normally held at
the post, but any processed at CGFS Bangkok
or CGFS Charleston should be sent to
GSA; and
Form SF-1221, which includes GSA charges.
c. Serviced Agencies (for allotment accounting). The
following reports are forwarded to the agencies:
(1) Form SF-1221; and
(2) Form FS-478 (Net Disbursements and Collected
Reimbursements Reports).
d. Non-Serviced Agencies (disbursing only). The
following reports are forwarded to the agencies:
(1) Form SF-1221; and
(2) VADR (Voucher Audit Detail Report) or other
suitable accounting document for agency use as agreed to by State.
e. Serviced Posts. The following reports are forwarded
to the serviced posts:
(1) Report of Incoming Form FS-477, Liquidation
Transfer Journal voucher;
(2) Listing of Vouchers Processed; and
(3) Listing of Collections Processed.
f. Reports and documents for serviced agencies and
bureaus are mailed to the addresses maintained in the USDOs address reference
file. The zip code must always be included in the address, even when using the
diplomatic pouch. For agencies in Washington, DC, the listed zip code is
applicable solely to the agency or bureau shown, and is used in lieu of a
street address.
4 FAH-2 H-714 EXPLANATION OF MONTH-END
REPORTS
(CT:DOH-32; 07-22-2013)
a. Receipt accounts Form SF-1221. This report
summarizes all foreign service accountability (FSA) (non foreign currency
transactions (X7000)) disbursements and collections for each agency or bureau
by bureau, by currency code, and appropriation. This report is sent to both
the Treasury and the agency or bureau for whom the disbursements and
collections were made.
(1) The total receipts reflected on Form SF-1221 must
equal line 2.2 of Form SF-1218.
(2) The total disbursements reflected on Form SF-1221
must equal line 4.1 of Form SF-1218. There are two versions of Form SF-1221,
one for Treasury and one for the agencies. The difference is in the format of
the appropriation limitation code. Treasury specifies a three-digit limitation
while the agencies require four digits.
b. Form SF-1218. This report provides a complete
record of the USDOs accountable FSA balance at month-end. The report is
divided into two parts:
(1) Part A contains the USDOs balance at the start of
the period, summary changes to the balance resulting from disbursements,
collections, checks issued, exchange and other transactions, and the resulting
end-of-month accountable balance. This section reflects balances from the
Treasury general ledger nominal accounts. These are control accounts that
reflect daily transactions that increase or decrease the disbursing officers
accountability. These accounts are nominal in the sense that they are closed
out monthly at the disbursing office level.
(2) Part B gives the cash location of the USDOs
accountable balance. It includes amounts advanced to cashiers, amounts on
hand, and amounts in the USDOs bank accounts. This section reflects the
balances from the Treasury general ledger real accounts. These accounts are
real in the sense that they are not closed out monthly and carry actual cash
balances. These accounts record the transactions held outside the Treasury by
the USDO. Balances in these accounts equal the totals of the nominal accounts.
c. Form FS-467 (Analysis of Balance Due the United States).
(1) This report lists the cash position of the USDO.
It itemizes the amount of funds held in bank accounts and the cash on hand held
by cashiers of the USDO. Form FS-467 is an excellent report for the USDO to
use when spot checking potential processing problems or errors. Balances from
the line items on Form FS-467 are compared to Form SF-1218 when reconciling the
USDO accountability.
(2) Form FS-467 is divided into four parts:
(a) Match line 5.0 of Form SF-1218 (month ending balance
of FSA accountability).
(b) Accountable FSA Balances on Hand.
This is the USDO bankbook balance according
to the system (not the actual bank account balance). This balance
comes from Form FS-440 report (Statement of Depository Account and Report
of Checks Drawn) which is used when reconciling the transactions
reported on the bank statement and those recorded in the financial
management system. This balance is a total of all foreign currency bank
accounts held by the USDO, including separate interest-bearing accounts
for special program activities and certificates of deposit.
Reports advances to government cashiers.
These transactions affect the cashiers authorized advance. Normally,
this is the original amount advanced to the cashier, but there may be increases
or decreases depending on the authorized needs.
Reports cash in the USDOs office. This
balance does not represent actual cash that is being held by the USDO. This
is the system reported accountable cash balance for the USDOs in their
role as a cashier (Code 100). This balance plus the bank book balance
reflects the cash on hand and in bank on Form SF-1218. Cash on hand in
bank is similar to deferred charges as it reflects transactions which
increase or decrease the USDOs cash accountability (transactions
entered using Cashier Code 100). This balance is affected by exchange
vouchers, currency purchases, collections, emergency payments, deposits
and debit vouchers.
(c) Losses and Check Overdrafts. Predecessor USDO
losses include the cumulative amount of currency lost by predecessor USDOs
for which relief has not been granted. This balance is normally transferred
from a cashier who cannot account for funds advanced to them (fiscal
irregularity). The USDO assumes accountability for these losses while the
fiscal irregularity cases are being resolved. This also includes amounts of
cash held by vendors and employees due to overpayment or technical errors under
predecessor USDOs.
(d) Total Accountable Balance is the balance of all FSA
accountability.
d. Form FS-477 (Liquidation Transfer Journal Voucher
for Washington held allotments).
(1) This report lists all USDO disbursement and
collection transactions processed for its serviced agencies. This record may
be sent as a hard copy report or an automated file to the allottee posts. It
provides the post with a detailed record of all disbursements made on their
behalf. The detail is listed at the transaction level.
(2) This report is not part of the month-end
accounting processing and must be requested for each post separately. The
disbursing office does not generate this report.
e. Form FS-478 (Net Disbursements and Collected
Reimbursements Report).
(1) The report provides a monthly breakdown of
disbursements and collections, incoming and outgoing. The financial management
system compares the ACAR.050, Allotment Ledger Report, with Form SF-1221 in
creating this report. All transactions are sorted by allottee post, agency or
bureau, appropriation, and allotment codes. It includes detailed listings and
summary totals for allotments. Subtotals are calculated and listed by
appropriation ID, agency or bureau, and allottee post.
(2) This report is not considered a disbursing report
even though it is produced in the month-end processing.
f. FMC-60/RAMC 60 (Status of Funds Report).
This report provides information on obligations,
disbursements, unliquidated obligations, and funding at the function, object or
sub-object code, and project level. The user may choose current month and
cumulative-to-date or current month-end and year-to-date summary level totals
on the report. If the appropriation has more than one limitation, the
limitations can be combined and reported at the accounting strip code level.
g. FMC-62/RAMC 62 (Status of Obligation Report).
This report provides a detailed transaction history
of obligations and disbursements based on user-selected parameters. The report
displays the accounting distribution of all obligating and disbursing
transactions. In order to arrive at a new disbursement amount, collections are
considered to be negative disbursements. An unliquidated balance is computed
and displayed for each obligation.
4 FAH-2 H-715 THROUGH H-719 UNASSIGNED