4 FAM 430
VOUCHER CERTIFICATION AND PAYMENT
(CT:FIN-446; 06-07-2018)
(Office of Origin: CGFS/FPRA/FP)
4 FAM 431 SCOPE
(CT:FIN-425; 07-08-2013)
Subchapter 430 contains the Departments policies for the
certification and payment of vouchers and voucher schedules, including the
electronic transfer of funds. Statutory requirements state that an authorized
certifying officer (7 GAO 19-1) must certify all voucher schedules in
accordance with 31 U.S.C. sections 3325 and 3528. Responsible officers are
authorized certifying officers for the Department of State as designated in 4 FAM 060.
4 FAM 432 CERTIFYING OFFICERS PERSONAL
LIABILITY AND RELIEF
(CT:FIN-425; 07-08-2013)
a. The responsibilities and accountability of a
certifying officer are provided in 31 U.S.C. sections 3325 and 3528. A
certifying officer assumes personal financial liability for the correctness and
legality of all payments certified (31 U.S.C. 3528). When certifying a
voucher, a certifying officer is held responsible for:
(1) Information stated in the certified voucher and
supporting records;
(2) Computation of the certified voucher;
(3) Legality of the proposed payment from the appropriation
or fund involved; and
(4) Certifying vouchers of other U.S. Agencies as
authorized to certify (see 4 FAM 060).
b. In accordance with 31 U.S.C. 3528, the Comptroller
General may relieve a certifying official from a liability in the following cases:
(1) When the Comptroller General decides that the
certification was based on official records and the official did not know, and
by reasonable diligence and inquiry, could not have discovered, the correct
information; or
(2) When the obligation was made in good faith and no
law specifically prohibited the payment and the U.S. Government received value
for payments.
c. A certifying official may be relieved from
liability from an overpayment in the following cases:
(1) When such payment is made to a common carrier
under 31 U.S.C. 3726 and the Comptroller General decides that overpayment
occurred because the administrative audit before payment did not verify
transportation rates, freight classifications, or land-grant deductions; or
(2) When such payment is provided under a U.S.
Government bill-of-lading or transportation request and the overpayment was the
result of using improper transportation rates or classifications, or the
failure to deduct the proper amount under a land-grant law or agreement.
4 FAM 433 CERTIFICATION PROCESS
(CT:FIN-425; 07-08-2013)
Officers and staff should refer to 4 FAH-3 H-433
for the procedures related to the verifying of obligation legality and
information accuracy; computing of voucher schedules, advance notification for
large payments, certifying for other locations, signing and dating of the
certifying officer, and the procedures when a question of law or fact exists.
4 FAM 434 PAYING VOUCHERS
(CT:FIN-446; 06-07-2018)
a. Upon completion of the certification process, the
certifying officer must promptly forward the voucher schedules to the
designated disbursing office for payment and distribution or electronically
transfer them for payment.
b. Only the USDO (or assistant USDO) and the Department
of the Treasury are authorized to make direct disbursements of U.S. Government
funds (see 4 FAM
330). Principal cashiers and subcashiers overseas are authorized to make
payments from an operating cash advance received from the USDO. Domestic cashiers
are authorized to make payments from an operating cash advance received from CGFS. Cashiers can make disbursements only as
authorized (see 4
FAM 390).
c. The Prompt Payment Act, as amended (Pub. L. 97-177
and Pub. L. 100-496), requires the Department to pay its bills on time, to pay
interest penalties when payments are made late, and to take discounts only when
payments are made within the discount period. The Department is required to
comply with the Prompt Payment Act and make disbursements promptly upon receipt
of the necessary schedules and supporting documentation (see 4 FAH-3 H-422
for details).
d. Certification and payment made by telegraphic
request from a paying post to the receiving post (USDO) should only be used
where a delay in payment would cause severe hardship to a payee or severely
disrupt a U.S. Government organizations activity at the requesting post.
Certification and payment is also authorized under the automated system of
Disbursing and Accounting, Telegraphically (DATEL). Any electronic
certification system used in execution of payments must comply with the control
requirements of GAO Title 7, Chapter 7.4C. See 4 FAH-3 H-434
for the control procedures that must be met.
e. All disbursements through the Treasury Financial
Communications System (TFCS), formerly known as the Treasury Electronic Funds
System, shall be supported by standard disbursing voucher forms as prescribed
in 1 TFM 4-2560, unless the use of different forms has been specifically
authorized. Only authorized disbursing offices are to process TFCS payment
requests. However, U.S. agencies may submit their voucher schedules to the
Treasury disbursing office that processes their check payments for forwarding
on to the TFCS processing office. 1 TFM 4-2560 provides for the forms to be
used in scheduling payments through the TFCS (see 4 FAH-3 H-434).
When scheduling payments through TFCS, the Treasury Department must approve in
writing the use of voucher schedules, other than those mentioned above, before
they are used. U.S. agencies must receive written approval from the U.S.
Treasury before using the TFCS for a particular class or type of payment.
Verbal approval may be given in emergency cases. Written approval must follow.
4 FAM 435 THROUGH 439 UNASSIGNED