4 FAM 330
DISBURSING
(CT:FIN-422; 05-20-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAM 331 GENERAL
4 FAM 331.1 Scope and Applicability
(CT:FIN-422; 05-20-2013)
a. This subchapter prescribes guidance for those
employees designated and authorized to disburse and collect funds and
appropriations of the U.S. Government. The employees so designated and
supervisory personnel must adhere to the Departments policies and procedures
related to disbursing in 4 FAH-2, Disbursing Officer Handbook, as well as the
subchapters related to cash management in 4 FAM 300 and 4 FAH-3 H-300.
b. Detailed procedures and forms related to disbursing
that are not prescribed in 4 FAH-2 are the responsibility of the Director,
Office of Global Disbursing Operations (CGFS/DO).
4 FAM 331.2 Authorities
(CT:FIN-422; 05-20-2013)
a. A U.S. disbursing officer (USDO) is an accountable
officer, as defined in 4 FAM 414, who
derives the authority to disburse by direct delegation from the Chief
Disbursing Officer (CDO) of the U.S. Department of the Treasury (Treasury
Financial Manual (TFM)). This authority is provided by and subject to:
(1) 31 U.S.C. 3321(b);
(2) 31 U.S.C. 3322;
(3) 1 TFM 2-3100;
(4) 1 TFM 4-1000;
(5) 1 TFM 4-2000; and
(6) Title 7, Policy and Procedures Manual, Government
Accountability Office:
(a) Chapter 6, Disbursements;
(b) Chapter 7, Concepts of Federal Accountability and
Responsibilities of Accountable Officers; and
(c) Chapter 8, Settlement of Accounts and Relief of
Accountable Officers.
b. A USDO (or assistant USDO) is the only person
authorized to make direct disbursements from U.S. Government funds. A USDO is
authorized to make disbursements for any item for which the USDO has a properly
certified voucher.
c. A cashier or subcashier can make direct
disbursements only as authorized in their official designation (see 4 FAH-3
H-393.2). A cashier or subcashier is authorized to make disbursements from
an operating cash advance that the cashier receives from the USDO. Subcashiers
receive an operating cash advance from the Class B cashier. The Bureau of the Comptroller and Global Financial Services (CGFS) authorizes a domestic cashier or
subcashier to make payments from an operating cash advance received from the
Department of State.
4 FAM 332 THROUGH 339 UNASSIGNED