4 FAM 240
OVERSEAS ACCOUNTING AND SUPPORT FOR Posts and OTHER
AGENCIES
(CT:FIN-420; 04-19-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAM 241 FINANCIAL MANAGEMENT SERVICES
(CT:FIN-417; 10-18-2012)
The Department provides financial management services for
other agencies at a post level and also at a corporate level. The financial
services provided at posts are either reimbursed under an International
Cooperative Administrative Support Services (ICASS) agreement (see 6 FAM 910 and 6
FAH-5) at ICASS posts or under a local reimbursement agreement at non-ICASS
posts. The corporate financial services (accounting, payroll, disbursements,
and other support) provided by the Bureau of the Comptroller and Global
Financial Services (CGFS) are reimbursed through ICASS.
4 FAM 242 SERVICES AVAILABLE
(CT:FIN-407; 08-23-2010)
A wide range of accounting services is available to other
U.S. Government agencies and authorized organizations on a reimbursable basis.
Available services include:
(1) Fully-serviced allotments/allowances;
(2) Nonserviced allotments/allowances; and
(3) One-time/limited services.
4 FAM 242.1 Fully-Serviced
Allotments or Allowances
(CT:FIN-407; 08-23-2010)
a. The Department may provide allotment or operating
allowance accounting services for other agencies and organizations in a manner
similar to a Department of State allotment or allowance. This arrangement is
known as a fully-serviced allotment or allowance. The agencys funds are
held in the Departments accounting system.
b. At ICASS Standard posts, agencies with
fully-serviced allotments/allowances at posts must subscribe to the Accounts
and Records cost center at posts where the allotments/allowances are
maintained. At ICASS Lite posts, agencies with fully-serviced
allotments/allowances at posts must subscribe to the Financial Management
Services cost center. At non-ICASS posts, a local reimbursement agreement is
needed for services provided to agencies.
4 FAM 242.2 Nonserviced Allotments
or Allowances
(CT:FIN-417; 10-18-2012)
a. Support for nonserviced allotments or operating
allowances primarily includes voucher certification and disbursement services
by the post, disbursement by CGFS, and the reporting of disbursements to the Department
of the Treasury.
b. In accordance with negotiated agreements handled
through the interagency liaison officer in CGFS/F/WO, a parent
agency-authorized organization will only be informed when a disbursement has
been made by CGFS on Form FS-477, Liquidation Transfer Journal Voucher. This
information will be sent to the address identified by the requester. The level
and quality of this information provided to the parent agency is dependent on
the accounting information provided to CGFS.
c. A Department of Defense (DOD) organization that requests Department of
State processing for onward transmission to the Defense Finance and Accounting
Service (DFAS) must provide the fiscal data DFAS needs. The DOD organization
must complete the crosswalk coding Form DS-4214, Accounting Classification for
Non-Serviced Agencies, in accordance with CGFS' published crosswalk guidance.
4 FAM 242.3 One-Time/Limited
Services
(CT:FIN-417; 10-18-2012)
Parent agencies and authorized organizations may request
Department support for extraordinary or one-time/limited services on a
cost-reimbursement basis. The requirement must be supported by a memorandum of
understanding (MOU) between the agency/organization, CGFS, and the post when
applicable. The services provided and the resulting reimbursement will be
based solely on the services needed and the frequency of the service during a
fiscal year. However, an MOU will not be negotiated and implemented if the
service can be performed better at the post under an ICASS arrangement or a
proposed MOU is simply a means to avoid participation in ICASS cost centers.
4 FAM 243 REQUIRED DELEGATIONS FOR
CERTIFICATION SERVICES
(CT:FIN-417; 10-18-2012)
a. Agency delegations of certifying authority are
required for both serviced and nonserviced agencies when the service includes a
certification function by a Department of State certifying officer.
Delegations must be coordinated with the CGFS/F/WO Director and must be
maintained by the CGFS/F/WO interagency liaison officer (see 4 FAH-3 H-066).
b. Delegations given to the Department of State by
other agencies for certification services may not be redelegated to another
agency. If an agency at a post requests an agency other than the Department of
State to perform certification services, the requesting agency must provide a
delegation directly to the agency that will perform the service (see 4 FAH-3 H-066,
paragraph c).
4 FAM 244 through 249 Unassigned