4 FAM 320
COLLECTIONS
(CT:FIN-446; 06-07-2018)
(Office of Origin: CGFS/FPRA/FP)
4 FAM 321 GENERAL
4 FAM 321.1 Scope and Applicability
(CT:FIN-422; 05-20-2013)
a. This subchapter contains the policy for receiving,
identifying, reporting, remitting, safeguarding, and disposing of official
collections and deposit funds by U.S. disbursing officers (USDOs), overseas and
domestic cashiers, and other accountable officers. It applies to all funds
collected by officers and employees who, by virtue of their official capacity,
receive monies for the account of, or for the custody of, the United
States.
b. Collections are made in cash, check, via electronic
funds transfers, credit cards, and the standardized U.S. Government interagency
payment system. Collections are a distinct activity of USDOs, cashiers, and
subcashiers, separate from and of equal importance with disbursements of funds,
administration of foreign currency, and handling of cash advances from the U.S.
Government.
c. The policies set forth herein should be used in
conjunction with policies and regulations in 4 FAM 310, 4 FAM 360, 4 FAM 390, and
associated FAH sections.
4 FAM 321.2 Authorities
(CT:FIN-446; 06-07-2018)
The authorities for the policies, regulations, and
procedures governing Department of State and other agency collections include
the following:
(1) United States Code (U.S.C.):
(a) 22 U.S.C. Chapter 8, Section 300, Dispositions of
Property;
(b) 22 U.S.C. Chapter 38, Section 2674, Availability of
Exchange Allowances or Proceeds;
(c) 22 U.S.C. Chapter 18, Section 1475a, Replacement of
Passenger Motor Vehicles;
(d) 31 U.S.C. Chapter 33, Depositing, Keeping and Paying
Money;
(e) 31 U.S.C. Chapter 35, Accounting and Collection; and
(f) 40 U.S.C. Chapter 5, Property Management;
(2) Code of Federal Regulations:
(a) Title 22, Chapter I, Part 23; and
(b) Title 41, Chapter 102, Part 102-39;
(3) Treasury Financial Manual Vol. I:
(a) Part 5Deposit
Regulations; and
(b) Part 6Chapter
4000, Intra-Government Payment and Collection, and Chapter 8000, Cash
Management;
(4) Treasury Financial Manual Vol. V, Part 1Domestic
Depositories;
(5) Bureau of the
Fiscal Service, U.S. Department of the Treasury, Treasury Reporting Rates of
Exchange; and
(6) Government
Accountability Office, Fiscal Guidance for Federal Agencies (Title 7).
4 FAM 322 Accounting for Collections
(CT:FIN-446; 06-07-2018)
a. Officers and employees who receive collections are
accountable officers and must account for all receipts and deposits.
Accountable officers are responsible for placing collections under appropriate
accounting control upon receipt and for maintaining records in sufficient
detail to readily identify all collections. All officers and employees that
receive moneys on account or for the custody of the United States must also
provide adequate physical controls over the funds at all times.
b. Unless the Bureau of the Comptroller and Global
Financial Services (CGFS/F) has approved otherwise, all cash, check, credit
card, or electronic collections must be processed through a USDO, Class B
cashier, a Department of the Treasury-approved lockbox, or Department-approved
arrangement with a financial institution (e.g., bank) or the U.S. Post Office.
The Office of Oversight and Management Analysis Directorate (CGFS/OMA), in
consultation with the Office of Financial Policy (CGFS/FPRA/FP), is responsible
for approving collection arrangements and procedures for all Department
collections.
c. Use Treasury-approved lockboxes and
Department-approved collection arrangements to the maximum extent possible for
all collections. CGFS/OMA is responsible for reviewing and approving lockbox
procedures for the Department. Accountable officers who receive collections
for the Department must follow lockbox collection guidance and may not
establish lockbox arrangements without CGFS/OMA approval.
d. All electronic collection methods (e.g., electronic
funds transfers, debit/credit cards, etc.) are approved by CGFS prior to
implementation. CGFS/OMA is responsible for developing procedures and
processes for all intra-government electronic payments. The Global
Compensation Directorate (CGFS/GC) will
oversee procedures governing collections from U.S. citizen and locally employed
staff (LE staff) payroll deductions.
4 FAM 322.1 Collections at Passport
Agencies, Visa Centers, and Consulates
(CT:FIN-422; 05-20-2013)
The Bureau of the Comptroller and Global Financial
Services has authorized the Bureau of Consular Affairs to establish accountable
officer designation procedures and consular collection processes at domestic
passport agencies, visa centers, and overseas consulates. The designation
procedures for accountable officers, as well as the collection procedures for
designated domestic and overseas consular employees, must be in writing and be
approved by CGFS/OMA and CGFS/FPRA/FP.
4 FAM 322.2 Designation of
Individuals to Receive and Process Collections
(CT:FIN-422; 05-20-2013)
a. When a lockbox, Class B cashier, subcashier, or
consular cashier is not available to accept a collection, a financial
management officer (FMO) at an overseas location or a budget and finance
(B&F) officer in a domestic location may designate an accountable officer
to make collections for a bureau, organization, or post where the collections
must be received. Designations may be permanent until revoked or temporary for
a limited function or activity (e.g., post property disposal sale that
generates proceeds of sale at a location where a class B cashier or subcashier
is not available). The relevant management officer or executive director may
assume the designation responsibility when an FMO or B&F officer is not
available.
b. Designations are prepared in memo format by the
designating official and approved by the supervisory executive director,
management officer, or equivalent in the bureau, post, or organization that
receives collections. Supervisory approval is not needed when the designation
is prepared by the management officer or executive director. The original of
the designation is retained by the designating official. A copy of the
designation is provided to the designated individual. For domestic locations,
CGFS/OMA is provided a copy of any bureau designation. At overseas locations,
the servicing U.S. disbursing officer (USDO) is notified and provided a copy of
the designation. CGFS/OMA and the USDO are not required to affirm the
designation but are authorized to request changes to, reject, or terminate
bureau- or post-approved designations at any time. Faxed copies of the
designations to the USDO or CGFS/OMA are acceptable documentation, provided
that the original is retained with the designating official.
c. The Director of CGFS/OMA approves CGFS employee
designations for collection functions at the Charleston Global Financial Center
and other CGFS domestic locations and is authorized to request changes to,
reject, or terminate any bureau-approved domestic designation at any time.
d. Only officers, employees, and personal service
agreement (PSA) employees with authorities consistent with PSA cashiers (see 4 FAH-3
H-393.1-1, paragraph b) may be designated to make collections. Contractor
employees may not be designated and are not authorized to handle collections
unless they are working under an approved lockbox arrangement (see 4 FAM 322,
paragraphs b and c).
e. All designations must be in writing and must be
approved in accordance with this section before the designated individual makes
any collections. The documentation must state that the individual does not
have access to accounts receivable processes or systems that would compromise
internal controls over collections. Formal training for designated individuals
is not required, but each designated individual must be informed and must
acknowledge in writing before making any collections that he or she is an
accountable officer and required to follow the written collection procedures
(see 4 FAM
322.2-1 for the required written procedures and 4 FAH-3 H-392
for the definition of accountable officer).
f. Consular collection designations must be governed
by the CGFS-approved procedures required in 4 FAM 322.1.
g. When an employee receives an unexpected collection
(e.g., check in the mail) and his or her organization does not have a need to
establish a collection activity on an on-going basis, the individual should
contact the Office of Oversight and Management Analysis Directorate (CGFS/OMA)
for instructions needed to forward the collection to the lockbox. A formal
designation is not required for this situation.
4 FAM 322.2-1 Responsibilities
for Written Collections Procedures
(CT:FIN-385; 09-14-2007)
The designating official in 4 FAM 322.2,
paragraph a, is responsible for preparing written procedures that will
safeguard collections made by the designated accountable officer. These
procedures must state how cash, check and/or electronic collections will be
tracked and how collections will ultimately be deposited with a U.S. disbursing officer (USDO), Class B cashier, lockbox, or approved financial
institution. The written procedures that must be approved and be in place
prior to making any collections (see 4 FAM 322.2-2)
must also incorporate a receipt procedure for each collection received as well
as any required documentation that will be needed to record the collection
properly in the Departments financial management system.
4 FAM 322.2-2 Required Approvals
for Written Collections Procedures
(CT:FIN-422; 05-20-2013)
CGFS/OMA must approve all written procedures for domestic
accountable officer collections that are not directly paid to a cashier,
lockbox, or approved financial institution identified in 4 FAM 322,
paragraph a. The servicing USDO must approve procedures for overseas
accountable officer collections. The designating official at the post or
bureau is responsible for ensuring that the approved written procedures are in
place and are followed.
4 FAM 323 THROUGH 329 UNASSIGNED