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The Steve Player Lottery systems described and offered on this website represent the leading edge of applied mathematical Lottery Number analysis and hybrid conditional wheeling technology. While these systems have shown favorable results in the past in legally sanctioned State Lottery Games, neither the Publisher nor the Author make any claims, expressed or implied, as to the effectiveness of these systems in any game during any period of time. All Lottery games contain certain inherent elements of risk. These systems do not claim or in any other way imply that they can or will eliminate that risk entirely. The systems described on this website are presented as mathematically founded guidelines to illustrate said risk in such a manner as to allow a player to structure his or her legal wagers with a full understanding of the predominant limitations and constraints of the games indicated. Users of these or any other systems are advised to wager only monies which they can afford to lose. The only guarantees are those proposed by the mathematical formulas contained within the actual wagering structures and the hybrid or conditional wheeling schedules. Neither the Publisher nor the Author shall be held liable for any errors or omissions.
UNCLASSIFIED (U)
4 fah-3 h-300
cash management
4 FAH-3 H-310
CASH MANAGEMENT
(CT:FMP-81; 08-29-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAH-3 H-311 GENERAL
(CT:FMP-81; 08-29-2013)
Cash management operations of the Department of State for the collection, deposit, disbursement, reporting, and safeguarding of funds must be carried out in accordance with the requirements of 4 FAM and 4 FAH. In this chapter, titled Cash Management, subchapter 4 FAH-3 H-310 contains general cash management guidance. The remaining subchapters in this chapter address specific areas, including collections (4 FAH-3 H-320), accommodation exchange (4 FAH-3 H-360), and cashier operations (4 FAH-3 H-390). Other issues related to cash management may be found in other subchapters, including those pertaining to disbursing (4 FAM 330 and 4 FAH-2, Disbursing Officer Handbook) and vouchers and claims (4 FAM 400).
4 FAH-3 H-311.1 Definitions
4 FAH-3 H-311.1-1 Department of State Cash Management Definitions
(CT:FMP-81; 08-29-2013)
Accountable officer: Any U.S. Government official who, on behalf of the United States, receives and maintains public funds; certifies vouchers; or maintains and draws checks upon accounts of the United States. This applies to any employee appointed as a U.S. disbursing officer (USDO), assistant U.S. disbursing officer (AUSDO), cashier, subcashier, certifying officer, or collection officer. Employees of other agencies cannot be designated to an accountable officer position of the Department of State without special prior approval of the Department of State and the other agency.
Cash management: The practice and technique designed to accelerate and control collections, ensure prompt deposit of receipts, improve control over disbursement methods, and eliminate idle cash balances.
Cash management officer: The Deputy Chief Financial Officer (CGFS/DCFO) is the principal cash management official at the Department of State. This officer has the responsibility for:
(1) Prescribing policies and procedures governing cash management;
(2) Overseeing initiatives to improve cash management;
(3) Prescribing the Department of State reporting requirements for fiscal irregularities; and
(4) Reporting externally on cash management improvement initiatives.
Cash management review: The ongoing study of the Department’s cash-flows that monitor the efficiency, effectiveness, profitability, and corresponding cash management processes or mechanisms to identify areas of improvement.
Electronic funds transfer (EFT): A system used to transfer funds electronically, in lieu of issuing paper checks. The funds are transferred through computers, magnetic tapes, automated teller machines, or telephones (i.e., Automated Clearing House (ACH) and Fedwire Deposit System (Fedwire)).
Funds or moneys: All currency and negotiable instruments (including blank stock and travelers checks) that are:
(1) Held (imprest funds);
(2) Paid out (disbursed);
(3) Owed to (payables); or
(4) Collected (receipts) by the Department.
Prepaid debit card: A card issued for an advance of funds for an authorized purpose (e.g., travel advance in accordance with 4 FAH-3 H-460) or on an interim receipt basis for the payment of a certified voucher. Funds for prepaid debit card transactions related to payments must be advanced and charged to USDO or cashier accountability.
Reconciliation: The process of balancing available funds and records (cash, negotiable instruments, etc.) to report the accountability of a fund or account. Typically, a reconciliation is performed by the accountable officer or employee on a daily, weekly, or monthly basis, depending on the volume of transactions, to test the accuracy of debit and credit transactions along with other records which affect the balance of an account.
U.S. disbursing officer (USDO): An officer authorized by the Secretary of Treasury to maintain official accounts of the United States in depositary banks located in the United States, its territories, and foreign countries, and draw checks thereon in dollars or in foreign currencies.
Verification: The process of testing the accuracy of a statement, fund, or report (e.g., reconciled reports) including the physical count of money and visual inspection of documents in sufficient detail to attest their truth. Verification is always performed by a person other than the person who issued the statement, maintained the fund, or prepared the report.
4 FAH-3 H-311.1-2 Additional Cash Management Definitions
(CT:FMP-59; 08-25-2010)
Additional definitions associated with specific cash management functions for collections (4 FAH-3 H-320), U.S. Treasury checks (4 FAH-3 H-340), U.S. Government depositaries (4 FAH-3 H-350), accommodation exchange (4 FAH-3 H-360), and cashier operations (4 FAH-3 H-390) may be found in the subchapters indicated.
4 FAH-3 H-311.2 Internal Controls and Separation of Duties
(CT:FMP-59; 08-25-2010)
a. Title 31, specifically 31 U.S.C. 3512(b), requires agencies to establish a system of internal control to reasonably ensure that the following objectives are achieved:
(1) Obligations and costs comply with applicable law;
(2) All assets are safeguarded against waste, loss, unauthorized use, or misappropriation; and
(3) Revenues and expenditures applicable to agency operations are recorded and accounted for properly so that accounts and reliable financial and statistical reports may be prepared and accountability of the assets may be maintained.
b. Internal controls are a means of managing risk associated with Federal programs and operations and are essential to achieve the proper conduct of U.S. Government business with full accountability for the resources made available. They also facilitate the achievement of checks and balances against undesired actions. (See 4 FAM 040.)
c. The Department of State’s policies and procedures for cash management as addressed in this chapter have been established to incorporate appropriate internal controls and comply with the requirements of 31 U.S.C. 3512(b).
d. A key element of internal control is separation of duties. Financial operations of any Department office responsible for either disbursing or collecting funds must separate functions such as:
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(1) Authorizing funds available for purchasing goods and services; and
(2) Recording obligations:
(a) Recording the receipts of goods and services;
(b) Examining invoices;
(c) Preparing vouchers;
(d) Certifying vouchers;
(e) Authorizing the hiring of employees;
(f) Keeping time records;
(g) Preparing payrolls;
(h) Billing receivables; and
(i) Managing computer system operations.
e. If such segregation is not practicable, preventive checks and controls must be carried out scrupulously and supplemented with internal reviews (see 2 FAM 020).
4 FAH-3 H-311.3 Cash Management
(CT:FMP-81; 08-29-2013)
a. The Department, through the Bureau of the Comptroller and Global Financial Services (CGFS) cash management officer, will develop and maintain a set of written internal policies and procedures for cash management in accordance with the Treasury Financial Manual (TFM), Volume 1, Part 6 section 8075.10 (1 TFM 6-8075.10).
b. Detailed operational procedures for daily cash management activities and the review of cash management operations must be documented in written guidance and published by the Office of the Assistant Secretary for Global Financial Services (CGFS), (e.g., Cashier User Guide). Operational guidance must be in accordance with the policies and procedures issued by the cash management officer. CGFS may not supersede policies and procedures established by the cash management officer but it has the authority to issue stricter guidance to meet operational requirements and controls.
c. The Department is responsible for monitoring efficiency, effectiveness, and profitability in its cash management practices. Monitoring must include a methodology to ensure that an agency review is completed for receipts and disbursements. Reviews must determine if an agency is:
(1) Collecting and disbursing funds by EFT;
(2) Billing, collecting, and depositing in a timely manner;
(3) Making disbursements according to the Prompt Payment Act Amendments of 1988;
(4) Documenting cash-flows to include all collections and disbursements; and
(5) Implementing a better mechanism or process, or upgrading an existing mechanism or process if an opportunity to do so exists.
d. Cash management reviews will be conducted according to guidelines in 1 TFM 6-8075.3. Treasury reserves the right to review periodically the Department’s cash management program to assure that adequate progress is being made to improve cash management.
e. Additional Treasury guidance concerning cash management is contained in 1 TFM 6-8000.
4 FAH-3 H-311.4 Electronic Funds Transfer (EFT) for Payments
(CT:FMP-59; 08-25-2010)
a. The Debt Collection Improvement Act of 1996 (Public Law 104-34) requires using electronic funds transfer for most Federal payments. The 31 CFR 208 is the regulation that implements this provision. It establishes the circumstances under which waivers are available; sets forth requirements for accounts to which Federal payments may be sent by EFT; and other provisions related to EFT.
b. Department of State certifying officers, cashiers, and USDOs that authorize or execute payments must adhere to Treasury’s EFT requirement of the Debt Collection Improvement Act of 1996 (DCIA), unless the waiver conditions apply.
c. The provisions for waivers are listed at 31 CFR 208.4 and explained in the policies related to cashier operations (see 4 FAH-3 H-391).
4 FAH-3 H-311.5 Prompt Payment
(CT:FMP-59; 08-25-2010)
a. The Prompt Payment Act, as amended (Public Law 97-177 and its implementing regulations set out in 5 CFR 1315), requires Federal agencies to pay their 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. This rule also requires domestic vendors to submit electronic funds transfer (EFT) and a taxpayer identification number (TIN) as part of proper invoice, unless agency procedures provide otherwise.
b. Certifying officers and USDOs will make payments as close as possible to, but not later than, the due date, or if appropriate, the discount date. Payments will be based on receiving proper invoices (bills or other written requests for payment) and satisfactory performance of contract terms. Certifying officers and USDOs will pay interest penalties and charge interest penalty payments to the account of the administration or operation of the program for which the penalty was incurred.
c. Payments to all vendors are subject to the Prompt Payment Act, including foreign vendors in foreign countries. However, if local conditions make it difficult or would prohibit meeting the 30-day prompt payment requirements, posts should revise contracts or agreements to provide a realistic due date for payment. The contract terms, not the Prompt Payment Act provisions, govern the specific circumstances. Posts should consult with their servicing USDO to determine the appropriate time frame to include in their contractual agreements for payment processing. (See also 4 FAM 400, Vouchers and Claims, for more detailed information on the Prompt Payment Act and payment processing.)
4 FAH-3 H-311.6 Forms and Related Procedures
(CT:FMP-59; 08-25-2010)
a. The Department of the Treasury has responsibility for all disbursement, collection, and reporting forms, both general and specific types, except that the Department of State has responsibility for forms falling clearly within its functional area abroad, such as reports for serviced posts. The General Services Administration has responsibility for forms dealing with transportation and the reimbursement of travel expenses.
b. Procedures for the use of a particular form must be prescribed by the respective agency responsible for the form.
4 FAH-3 H-311.7 Documentation of Financial Transactions
(CT:FMP-81; 08-29-2013)
a. All financial transactions, whether in cash, by check or electronic transfer, for the payment (disbursement) and/or receipt (collection) of amounts owed by or due to the Department of State or agency serviced must be documented on prescribed forms, which may include forms that are generated by automated systems. Forms used abroad are to be approved by the Deputy Chief Financial Officer (CGFS/DCFO) in consultation with the Assistant Secretary for Global Financial Services (CGFS).
b. Each collection must be identified sufficiently to enable it to be deposited by the collection officer as required by law and for audit of the transaction. (See 4 FAH-3 H-320 and 4 FAH-3 H-390.)
c. Each disbursement must be supported by basic payment documents, including purchase orders, contracts, receiving reports, bills, invoices, statements of accounts, etc., showing sufficient information to account adequately for the disbursements and to enable an audit of the transactions and make settlement with the certifying or disbursing officers as required by law.
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4 FAH-3 H-311.8 Right to Advance Decision
(CT:FMP-81; 08-29-2013)
a. An accountable officer has the right to apply for and obtain a decision by the Comptroller General on any question of law involved in payment on any voucher presented for payment (31 U.S.C. 3529). The accountable officer should first request guidance from CGFS/FPRA/FP, who will work with the Department’s Office of the Legal Adviser, to determine if the Department can respond to the inquiry.
b. Guidance concerning Government Accountability Office (GAO) procedures for legal decisions can be found on the GAO legal Web site.
4 FAH-3 H-311.9 Custody or Possession of Public Money
(CT:FMP-59; 08-25-2010)
a. Except as provided by another law, an official or agent of the U.S. Government having custody or possession of public money must keep the money safe without:
(1) Lending the money;
(2) Using the money;
(3) Depositing the money in a personal account; and/or
(4) Exchanging the money for other amounts, currencies, and/or other forms of negotiable instruments, without specific authorization.
b. An official or agent of the U.S. Government receiving money for the U.S. Government from any source must deposit the money in the Treasury or USDO account in accordance with the time limitations in 4 FAH-3 H-396.5.
c. A person having custody or possession of public money, including any official having public money not for current expenditure (i.e., consular fees) must submit deposits of money without delay, but not later than the fifth workday after receiving the money, to the Treasury or a depositary designated by the Secretary of the Treasury under law.
d. An official or agent of the U.S. Government having custody or possession of public money (e.g., cash, prepaid debit cards, etc.) must keep an accurate entry of each amount of public money received, transferred, and paid.
e. An official or agent not complying with this section may be removed from office. The official or agent may be required to forfeit to the U.S. Government any part of the money held by the official or agent (and to which the official or agent may be entitled) (31 U.S.C. 3302).
4 FAH-3 H-312 SUPERVISORY RESPONSIBILITIES
(CT:FMP-81; 08-29-2013)
Principal officers have general supervisory responsibility for the financial management functions of their posts. These responsibilities must be documented in written post policy and are exercised through the management officer or the financial management officer (FMO). Post policies must specify specific requirements and the individual responsible for ensuring that:
(1) Adequate equipment and secure facilities are provided for performance of disbursing and cashier operations, including the collection and safekeeping of consular fees;
(2) Personnel selected to perform cash management functions of disbursing, cashiering, or collecting of funds are made aware of their accountability, responsibility, and liability, and are adequately trained to perform the function. If the employee is hired under personal services agreement (PSA) authority, the language required in 4 FAH-2 H-813.1 must be included in the cashier designation;
(3) Oversight of the imprest fund by performing an unannounced certification of accountability is done on a monthly basis as required by 4 FAH-3 H-393.3-3 and 4 FAH-2 H-812b;
(4) Regular hours are established during the official workday for the transacting of business (including accommodation exchange transactions) and that such hours are always sufficient to allow for the proper maintenance of official accounting records, verification functions, and preparation of fiscal reports, as required. The cashier is not expected to make fiscal transactions outside of the scheduled hours except in cases of emergencies or Congressional delegation or VIP visits;
(5) All thefts are reported immediately to the regional security officer, the Office of Investigations (OIG/INV), and the Office of Financial Policy (CGFS/FPRA/FP);
(6) Investigation of all thefts and suspected or alleged shortages or overages of cash or misuse of official funds that cannot be satisfactorily resolved within 24 hours after discovery are reported to CGFS/FPRA/FP and OIG/INV. See 4 FAH-3 H-317.3-6, 4 FAM 370, and 1 FAM 053.2-5; and
(7) Supervisory personnel failing to carry out the basic responsibility to assure protection of U.S. funds from waste, fraud, or misuse may be referred to the Department for disciplinary action as prescribed in 4 FAM 370.
4 FAH-3 H-313 FOREIGN SERVICE ACCOUNTABILITY (FSA)
4 FAH-3 H-313.1 General
(CT:FMP-59; 08-25-2010)
Funds available for USDOs to make payments chargeable to U.S. dollar appropriations of the Department of State and other agencies are termed “Foreign Service Accountability” (FSA) funds. Funds available in this category (account) may be used to pay certified vouchers charged against U.S. dollar appropriations of the Department of State or other agencies, that the USDO is authorized to service.
4 FAH-3 H-313.2 Foreign Service Accountability (FSA) and Its Use
4 FAH-3 H-313.2-1 How to Obtain
(CT:FMP-59; 08-25-2010)
The USDO draws Foreign Service Accountability (FSA) funds by either U.S. dollar checks or approved electronic transfers on an unfunded basis (unfunded basis means there is no bank balance as such). Normally, USDOs obtain funds by drawing and negotiating Treasury checks or from other accountable officers. Under the FSA account, collections are also available for disbursement. (See 4 FAH-2 H-632.)
4 FAH-3 H-313.2-2 Clearing Account Function
(CT:FMP-59; 08-25-2010)
The FSA account represents a clearing account for collection and disbursement operations. Each disbursement is charged on the records to the specific appropriation, and each collection is credited to the proper account, thus reducing or increasing the USDOs FSA balance.
4 FAH-3 H-313.2-3 Relation to Budgetary Control (Anti-Deficiency Act)
(CT:FMP-59; 08-25-2010)
The USDO’s balance in the FSA account is not to be regarded as controlling the amount of funds available for payment under specific allotments and appropriations. Allotment data is maintained by fiscal service posts, the Department, and other agencies for which the USDO is authorized to disburse. These entities provide the necessary control to prevent payments in excess of available appropriations.
4 FAH-3 H-314 Transfering USDO Accountability between Officers
Cash 3 Cash 4 Georgia Lottery Results
(CT:FMP-59; 08-25-2010)
There are specific procedures that must be followed when transferring USDO account balances from a current (named) USDO or assistant USDO to a newly appointed USDO or assistant USDO. The required procedures and transfer documentation are identified in 4 FAH-2 H-120.
4 FAH-3 H-315 LIMITATIONS ON FUND BALANCES
4 FAH-3 H-315.1 Maximum Accountable Balances of Funds
4 FAH-3 H-315.1-1 FSA Funds Limitation
(CT:FMP-59; 08-25-2010)
The maximum accountable balance in FSA funds held by a USDO, as reported on the accountability records, may not exceed the total disbursing requirements of the USDO for an average 7-10 day period. Funds are obtained only as needed. An appraisal of anticipated collections is made before local currency is purchased for, or transferred to, the FSA account, and the proposed purchase or transfer adjusted accordingly.
4 FAH-3 H-315.1-2 Other Funds
(CT:FMP-59; 08-25-2010)
There is no limit on accountable balances of Foreign Currency Transaction Accounts, Suspense Deposits Abroad (see 4 FAH-3 H-326), or Department-authorized special purchases.
4 FAH-3 H-315.2 Limitation on Cash Retained by Cashiers
(CT:FMP-81; 08-29-2013)
A cash advance authorization is established for overseas posts and domestic cashiers by CGFS. This cash advance authorization limits the total amount of cash and/or negotiable instruments (traveler’s checks, if authorized) that may be retained by cashiers for transactions of normal fiscal functions, thereby reducing the possibility of loss by theft, fire, etc. The management of the cashier function is codified in 4 FAM 390.
4 FAH-3 H-316 RECONCILIATION AND VERIFICATION OF OFFICIAL FUNDS AND RECORDS
4 FAH-3 H-316.1 Guidance for USDO, Assistant USDO, and Cashier Reconciliations and Verifications
(CT:FMP-59; 08-25-2010)
As accountable officers, U.S. disbursing officers (USDOs), assistant USDOs, and cashiers have various requirements to reconcile and verify their official funds and records. Additionally, complete reconciliations must be performed when transferring accountability between accountable officers:
(1) For USDOs, the policies and procedures for monthly review of reports are contained in 4 FAH-2 H-912. The requirements for transferring and verifying accountability between USDOs are contained in 4 FAH-2 H-120. Fiscal irregularities are addressed in 4 FAH-2 H-830. Specific steps for the monthly verification process will include an examination and review of:
(a) A list and age of all currency purchases in transit to banks (i.e., exchange voucher pending confirmation of deposit);
(b) Checkbook balances, comparing FSA amounts with cash management standards and limitations;
(c) Reports of advances made to cashiers and related cashier files;
(d) All files pertaining to losses incurred during the accounting period along with an aging list of all losses that occurred in prior periods (Note: all cashier losses must be resolved or charged to the responsible agency in accordance with 4 FAH-3 H-397.4);
(e) The totals reported on Form FS-467, Analysis of Balance Due the United States, agree with the balances on hand and documented losses; and
(f) Any other accountability categories that will ensure adequate internal controls; and
(2) The policies and procedures concerning the reconciliation and verification of the cashier’s funds are contained in 4 FAH-3 H-397. Section 4 FAH-3 H-397 and 4 FAH-2 H-830 address the actions to be taken in the case of differences or fiscal irregularities. The policies and procedures for cashier transfers are contained in 4 FAH-3 H-398.
4 FAH-3 H-316.2 Internal Review of USDO Accountable Balances
(CT:FMP-81; 08-29-2013)
a. An internal review of USDO accountable balances will be conducted monthly. The Oversight and Management Analysis Directorate (CGFS/OMA) will review the USDO accountable balances shown on Form SF-1218, Statement of Accountability; Form FS-467, Analysis of Balance Due the United States, and other system-generated accountability reports and inquiries and will provide a written report on the results of this review to the Office of Global Disbursing Operations (CGFS/DO) within 5 days.
b. The internal review will be made after the end-of-the-month reports have been completed, at the time the accounts are closed. CGFS/OMA will perform the review with system-produced reports and USDO-supplied documentation.
c. CGFS/OMA will report any cash anomalies, missing reports, discrepancies, and other notable items resulting from the review to the accountable USDO and CGFS/DO. The USDO will provide a written response to any findings of the review to CGFS/OMA within 30 calendar days after receipt of the written report. A copy of the response will be forwarded to CGFS/DO.
4 FAH-3 H-316.3 Special Unannounced Verification by State Department Inspector General (OIG) Employees
(CT:FMP-59; 08-25-2010)
A cash count and verification of an accountable officer’s and cashier’s accountability are pro forma during regularly scheduled post inspections and audits. Because these counts are well announced and therefore of limited value, the Inspector General may arrange visits to post for the sole purpose of conducting special cash counts and verification of accountability. To preserve the validity of these audits follow these procedures:
(1) Posts selected for audit will be advised by a telegram headed “TO BE HAND DELIVERED TO THE PRINCIPAL OFFICER ONLY.” The telegram will refer to this section and provide the particulars of the visit. The principal officer disseminates this information on a need-to-know basis for hotel reservations, etc. However, under no circumstances is the custodian of the funds to be advised of the forthcoming count, or otherwise alerted thereto (including an unscheduled count by post personnel);
(2) The auditors upon arrival promptly contact the principal officer, who at this time arranges for work space, the ready availability of related records and funds, and recent verifications. The principal officer assures cooperation of appropriate post personnel and that the funds custodian and a U.S. employee are available as witnesses to the count;
(3) The results of the verification are reported to the principal officer by the senior auditor; and
(4) Differences, if any, are processed by the post in accordance with 4 FAH-3 H-316.1.
4 FAH-3 H-317 SAFEGUARDING OFFICIAL FUNDS OR MONEYS
4 FAH-3 H-317.1 Personal Accountability
(CT:FMP-59; 08-25-2010)
Each accountable officer designated to handle funds (disburse, collect, or hold) is responsible for the safekeeping of the funds and is held personally accountable for any loss of official funds while in his or her custody. To ensure undivided responsibility, official funds in the custody of the accountable officer must be accessible only to that officer.
4 FAH-3 H-317.2 Safeguarding Facilities and Equipment
4 FAH-3 H-317.2-1 Assignment of Facilities and Equipment
(CT:FMP-59; 08-25-2010)
Each accountable officer whose duties require that officer to handle funds (disburse, collect, receive, or hold) is to be provided adequate safeguarding office-space facilities and storage container equipment. The person responsible for ensuring that secure facilities and adequate equipment are provided is normally the management officer (see 4 FAH-3 H-312).
4 FAH-3 H-317.2-2 Office-Space Facility
(CT:FMP-59; 08-25-2010)
Ideally, the office-space facility is an enclosed area, with a barred cash window, and with the area itself equipped with a security-approved key lock for control of the area during nonwork hours (see 4 FAH-3 H-393.4-3 for specific requirements related to cashiers). Access to the area during work hours is limited to the responsible employee or employees. Access to the area during nonwork hours is limited to Marine guards or any other persons designated to perform the physical check of safes and offices.
4 FAH-3 H-317.2-3 Storage Container Equipment
(CT:FMP-59; 08-25-2010)
Storage container equipment is provided for the exclusive use of the accountable officer. Each USDO, collection officer, or principal cashier is assigned an office safe or vault, equipped with a manipulation-resistant combination lock. Each subcashier is assigned either:
(1) An office safe, the same type as assigned to a principal cashier;
(2) A lock compartment equipped with a manipulation-resistant combination lock within an office safe; or
(3) A cash box equipped with a manipulation-resistant combination lock, or combination padlock. A subcashier assigned a cash box is to be provided space in an office safe for the storage of the cash box when not in use.
4 FAH-3 H-317.3 Security of Lock Combination
4 FAH-3 H-317.3-1 Knowledge of Combination
Cash 3 Cash 4 Georgia Lottery
(TL:FMP-2; 4-30-95)
The lock combination is known only to the employee to whom the equipment is assigned. Exceptions: The USDO may make the combination of the safe known to the assistant USDO, provided separate lock compartments or cash boxes are used to ensure that the funds for which each is separately responsible are kept inaccessible to each other. The same arrangement may be made between a principal cashier, a designated alternate, and/or subcashiers.
4 FAH-3 H-317.3-2 Changing Combination
(CT:FMP-59; 08-25-2010)
a. The lock combination is changed by the employee to whom the equipment is assigned. When an employee having knowledge of a combination is succeeded in office, the successor employee changes the combination. When, due to emergency conditions, the safe is opened in the absence of the responsible employee, the responsible employee upon return to duty immediately changes the combination, and verifies the funds.
b. The combination may be changed at any time the accountable officer deems it necessary to safeguard the funds in the accountable officer’s custody. The combination should be changed at least annually.
c. It is the responsibility of the resident regional security officer or the post security officer to instruct the responsible employee in the technique for changing the safe combination. Neither the security officer nor any Marine security guard will assist in the actual changing of the combination.
4 FAH-3 H-317.3-3 Recording and Security of Combination
(CT:FMP-59; 08-25-2010)
a. The accountable officer records the safe combination on Form SF-700, Security Container Information, and places it in an opaque envelope. The combination is protected from direct contact with the envelope, either by enclosing Form SF-700 within a blank sheet of paper, or by folding inward the Form SF-700. The accountable officer seals and tapes the envelope and delivers it to the post or resident regional security officer. The first copy of the form is not required. It is removed and destroyed before the combination is recorded.
b. The date the envelope is delivered to the security officer, the signature of the responsible employee and the signature of the security officer are inscribed on the envelope. When the combination is known to other employees, as prescribed in 4 FAH-3 H-317.3-1, their signatures are also inscribed on the envelope. Such signatures notify the security officer that the envelope may be released to them in the absence of the responsible employee.
c. The security officer seals the envelope in the presence of the accountable officer, with care being taken to securely seal all envelope flaps.
d. Whenever the sealed envelope is opened, a new envelope is prepared, dated, signed, and sealed in the same manner as the original envelope.
4 FAH-3 H-317.3-4 Safeguarding Combination Envelope
(TL:FMP-2; 4-30-95)
The security officer is responsible for safeguarding the envelope containing the combination in accordance with the instructions of the regional security officer.
4 FAH-3 H-317.3-5 Release of Combination Envelope
(CT:FMP-59; 08-25-2010)
a. At any time, the accountable officer may request the security officer to return the envelope to:
(1) Verify the combination;
(2) Assure that the envelope and seals have not been tampered with or substituted; or
(3) Change the combination.
b. In case of an emergency which includes the absence or incapacity of the accountable officer, and any other accountable officer whose signature appears on the sealed envelope, the security officer may, upon request, release the sealed envelope to the principal officer, the deputy chief of mission, or the counselor of embassy for administration. The request for the envelope must be written, signed, and include the reason for the request. The security officer notifies the accountable officer of the action taken at the earliest possible time after the employee’s return to duty.
4 FAH-3 H-317.3-6 Inspection of Combination Envelope
(CT:FMP-81; 08-29-2013)
If the theft or shortage of funds is known or suspected, the accountable officer and the security officer must inspect the envelope containing the safe combination jointly. Each of them must write and sign a statement detailing whether the envelope has or has not been opened or shows signs of tampering. The management officer must submit this information with a report on the theft or suspected or alleged fiscal irregularities to the Office of Financial Policy (CGFS/FPRA/FP) and the Office of Investigations (OIG/INV) as soon as possible. See 4 FAH-3 H-312, subparagraphs (5) and (6), and 1 FAM 053.2-5.
4 FAH-3 H-318 and H-319 UNASSIGNED
UNCLASSIFIED (U)