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Table of Contents 

Introduction ...................................................................................................................................4

What is Internal Control? ..............................................................................................................6

Control Environment..................................................................................................................8

Risk Assessment.......................................................................................................................9

Control Activities......................................................................................................................10

Information and Communication .............................................................................................12

Monitoring................................................................................................................................12

Section Summary ....................................................................................................................13

Federal Budget Process Overview .............................................................................................14

Phase 1: Budget Formulation..................................................................................................15

Phase 2: Congressional Action ...............................................................................................16

Phase 3: Budget Execution .....................................................................................................17

Phase 4: Performance Review and Audit...............................................................................22

Section Summary ....................................................................................................................22

Appropriations Law Overview .....................................................................................................23

Foundations of Appropriations Law.........................................................................................24

Necessary Expense Doctrine ..................................................................................................27

Appropriations Law Topics ......................................................................................................27

Gifts and Awards .....................................................................................................................29

Restrictions on Personal Convenience Items (Art, Plants, Pictures, etc.)...............................29

Lunch/Break Room Appliances...............................................................................................29

Work Apparel...........................................................................................................................29

Section Summary ....................................................................................................................30

Understanding CDC Financial Transactions...............................................................................31

Post Held Funds......................................................................................................................32

Atlanta Held Funds..................................................................................................................38

Atlanta Direct Funds................................................................................................................40

Section Summary ....................................................................................................................42

Analyzing the P60/P62................................................................................................................43

Description of the Status of Funds (P60) and Status of Obligations (P62) Reports................44

Availability of Reports..............................................................................................................45

Using RFMS Viewer to download and access P60 and P62 reports ......................................46

Accessing the Status of Funds (P60) and Status of Obligations (P62) reports.......................64

Reviewing Status of Funds (P60) and Status of Obligations (P62) Reports ...........................68

Common discrepancies found on the Status of Funds and Status of Obligations Reports .....71

Common Obligation Concerns ................................................................................................72

Section Summary ....................................................................................................................73

Travel..........................................................................................................................................74

Delegation of Travel Approval Authority..................................................................................75

Travel Approval and Voucher Process....................................................................................76

Invitational Travel ....................................................................................................................79

Reimbursable Travel ...............................................................................................................80

Monitoring Open Travel Orders and Vouchers........................................................................81

Section Summary ....................................................................................................................82

Safeguarding Assets...................................................................................................................83

Imprest Funds/Petty Cash.......................................................................................................84
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Allowable payments ................................................................................................................87

Accountable Property ..............................................................................................................90

Vehicles...................................................................................................................................91

Section Summary ....................................................................................................................95

GSA SmartPay VISA Policy Guidelines......................................................................................96

Establishing an GSA SmartPay VISA Account .......................................................................97

Making Purchases with GSA SmartPay VISA.........................................................................98

Recording purchases made with GSA SmartPay VISA ........................................................101

Penalties for Unauthorized Use.............................................................................................102

Audit Requirements...............................................................................................................103

Section Summary ..................................................................................................................105

Glossary....................................................................................................................................106

Acronyms ..................................................................................................................................109

Appendix A....................................................................................................................112 

Appendix B....................................................................................................................114 

Appendix C....................................................................................................................117 

Appendix D....................................................................................................................122
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Introduction 

The Financial Management Overview for Overseas Program Officials provides the basic 

information for essential topics for financial management. The objective of this document is to 

provide a basis for establishing effective business processes within the international field 

offices. While reading through each section, it is important to determine how your particular 

field office can adopt the suggested processes, if they are not already in place. In addition, this 

document should be viewed as a starting point to developing a more comprehensive guide. 

Therefore, each field office is encouraged to identify issues that are experienced in the field and 

are not addressed in this document. 

The topics covered in the guide are as follows: 

• Overview of Internal Controls 

• Overview of the Federal Budgeting Process 

• Appropriations Law 

• Understanding CDC Financial Transactions 

• Analyzing Status of Funds (P60) and Status of Obligations (P62) reports 

• Safeguarding Assets 

• Travel 

• GSA SmartPay VISA Purchase Card 

This overview is a not definitive source of information. Laws, regulations, official policy and 

guidance documents and subject matter experts are the sources of definitive information. Field 

staff should always follow the procedures prescribed by management for seeking assistance 

with any questions relating to procedures and information contained in this guide. Furthermore, 

each field office operates under slightly different circumstances. Many of the recommendations 

presented within this guide will have to be tailored to fit each environment. 

While operating overseas, it is important to contact CDC headquarters with questions because 

they will have the latest information regarding Department of Health and Human Services 

(DHHS) rules and regulations. Two important points to remember are: 

1. Laws and regulations governing operations in the U.S. also apply to operations 

overseas. 

2. The Department of State (DOS) is not completely familiar with HHS regulations. 

Simply receiving permission from DOS does not absolve field staff from receiving 

further verification from CDC. 

Every attempt has been made to make this document accurate, accessible, and user-friendly. 

Within each section, the following symbols have been used to alert the reader to important 

information: 

- indicates a key idea or good practice to follow 
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 - indicates “Key Points to Remember”. At the end of each main section, the most 

important points are summarized in a “Key Points to Remember” list 

 - indicates the reference material used to create content for a particular section. 

Every reference document and form mentioned throughout the document is included in 

Appendix A – Reference Materials

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What is Internal Control?

Internal control is a major part of managing an organization. It comprises the plans, methods, 

and procedures used to meet the organization’s missions, goals and objectives. Internal control 

serves as the first line of defense in safeguarding assets and preventing and detecting errors 

and fraud, waste, abuse and mismanagement. It also helps government program managers 

achieve desired results through effective stewardship of public resources. 

Internal control is very broad and encompasses all controls within an organization, covering the 

entire mission and operations, not just financial operations. Internal control should be 

recognized as an integral part of each system that management uses to regulate and guide its 

operations rather than as a separate system within an agency. Internal control is management 

control that is built into the entity as a part of its infrastructure to help managers run the 

organization. 

The people operating within an organization are what make internal control work. Management 

is responsible for creating objectives, putting the proper control mechanisms and activities in 

place and monitoring and evaluating the effectiveness of internal control. However, all 

personnel in the organization play important roles in making it happen. 

The Federal Managers' Financial Integrity Act establishes specific requirements with regard 

to Management Controls and Accountability. The re-examination of the existing internal 

control requirements for federal agencies was initiated in light of the new internal control 

requirements for publicly-traded companies contained in the Sarbanes-Oxley Act. 

Management accountability is the expectation that managers are responsible for the quality 

and timeliness of program performance, increasing productivity, controlling costs and assuring 

that programs are managed with integrity and in compliance with applicable laws. 

Management controls are the policies and procedures used to reasonably ensure: 

1. Programs achieve their intended results; 

2. Resources are used consistent with the agency mission; 

3. Programs and resources are protected from waste, fraud, and mismanagement; 

4. Laws and regulations are followed; and 

5. Reliable and timely information is obtained, maintained, reported and used for 

decision making. 

As part of this mandate, CDC/ATSDR, Financial Management Office (FMO) and individual 

federal managers, must have proactive measures to develop and implement appropriate and 

cost-effective internal controls. Instead of considering these controls as an isolated 

management tool, managers should integrate their efforts into daily operating practices. These 

measures should include: 

• Delegation of Authority and Organization. Managers should ensure that the 

appropriate authority, responsibility and accountability are defined. Delegation is only to 

those properly prepared to accomplish the mission of the organization. 

• Safeguarding Assets. Internal control should be designed to provide reasonable 

assurance regarding prevention of or prompt detection of unauthorized acquisition, use, 

or disposition of an agency’s assets. 
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• Separation of Duties and Supervision. Key duties and responsibilities in authorizing, 

processing, recording, and reviewing official agency transactions should be separated 

among individuals. 

• Access to and Accountability for Resources. Access to resources and records 

should be limited to authorized individuals, and accountability for the custody and use of 

resources should be assigned and maintained. 

• Improve the Management of the Government Credit Card Program. Ensure 

appropriate purchases are made using the GSA VISA SmartPay credit card and ensure 

the correct accounts are charged for these purchases. 

• Review of Unliquidated Obligations. Establish a review of obligations that have not yet 

been disbursed including prior year funds. 

It is understood that no matter how well designed and operated, internal control cannot provide 

absolute assurance that all agency objectives will be met. Factors outside the control or 

influence of management can affect the entity’s ability to achieve all of its goals. For example, 

human mistakes, judgment errors and acts of collusion to circumvent control can affect meeting 

agency objectives; however, once in place, internal control provides reasonable assurance that 

government resources are protected from waste and abuse, not absolute, assurance of meeting 

agency objectives. 

Internal control should provide reasonable assurance that objectives are being achieved in the 

following categories: 

• Maintain effectiveness and efficiency of operations including the use of resources 

• Ensure the reliability of financial reporting, including reports on budget execution, 

financial statements, and other reports for internal and external use 

• Comply with applicable laws and regulations 

• Ensure the proper safeguarding of assets. Internal control should be designed to 

provide reasonable assurance regarding prevention of or prompt detection of 

unauthorized acquisition, use, or disposition of an agency’s assets 

There are five standards of internal controls. Understanding these standards will help establish 

applicable controls for a particular field office. The five standards are: 

• Control Environment 

• Risk Assessment 

• Control Activities 

• Information and Communication 

• Monitoring 

 The General Accountability Office’s (GAO) report titled “Standards of Internal Control in 

the Federal Government” was used as the main reference material for the following section. 

The entire report can be found in the Appendix A – Reference Materials. 

Control Environment

The control environment is the organizational structure and culture created by management and 

employees to sustain organizational support for effective internal control. A positive control 
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environment is the foundation for all other standards. It provides discipline and structure as well 

as the climate, which influences the quality of internal control. 

There are several factors to consider when establishing a control environment. These factors 

help to shape and influence the quality of internal controls. 

Management’s integrity and ethical values

Management plays a key role in providing leadership in this area, especially in setting and 

maintaining the organization’s ethical tone, providing guidance for proper behavior, removing 

temptations for unethical behavior, and providing discipline where appropriate. 

Management’s commitment to competence

Management needs to identify appropriate knowledge and skills needed for various jobs and 

provide needed training, as well as candid and constructive counseling and performance 

appraisals. 

Management’s philosophy and operating style

Management’s attitude toward information systems, accounting, personnel functions, 

monitoring, and audits and evaluations can have a profound effect on internal control. 

Organizational structure

A good internal control environment requires that the agency’s organizational structure clearly 

define key areas of authority and responsibility and establish appropriate lines of reporting. 

Delegation of authority and responsibility

Delegation covers authority and responsibility for operating activities, reporting relationships, 

and authorization protocols. 

Human capital policies and practices

Establishing appropriate practices for hiring, orienting, training, evaluating, counseling, 

promoting, compensating and disciplining personnel is imperative to creating an effective control 

environment. 

Risk Assessment

A precondition to risk assessment is the establishment of clear, consistent agency objectives. 

Risk assessment is the identification and analysis of relevant risks associated with achieving the 

objectives, such as those defined in strategic and annual performance plans, and forming a 

basis for determining how risks should be managed. 

Management should identify internal and external risks that may prevent the organization from 

meeting its objectives. Risk identification methods may include qualitative and quantitative 

ranking activities, management conferences, forecasting and strategic planning, and 

consideration of findings from audits and other assessments. 
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Once risks have been identified, they should be analyzed for their possible effect. Risk analysis 

generally includes estimating the risk’s significance, assessing the likelihood of occurrence, and 

deciding how to manage the risk and what actions should be taken. 

Managers must carefully consider the appropriate balance between controls and risk in their 

programs and operations. Too many controls can result in inefficient and ineffective 

government; agency managers must ensure an appropriate balance between the strength of 

controls and the relative risk associated with particular programs and operations. 

Control Activities

Control activities are the policies, procedures, techniques, and mechanisms that enforce 

management’s directives. They help ensure actions are taken to address risks and are an 

integral part of an entity’s planning, implementing, reviewing, and accountability for stewardship 

of government resources and achieving effective results. 

Control activities occur at all levels and functions of the entity. They include a wide range of 

diverse activities such as approvals, authorizations, verifications, reconciliations, performance 

reviews, maintenance of security, and the creation and maintenance of related records, which 

provide evidence of execution of these activities as well as appropriate documentation. 

The following are examples of common control activities: 

Top level reviews of actual performance

Management should track major agency achievements and compare these to established plans, 

goals, and objectives. Managers also need to compare actual performance to planned or 

expected results throughout the organization and analyze significant differences. 

Management of human capital

Management should ensure that skill needs are continually assessed and that the organization 

is able to obtain a workforce that has the required skills that match those necessary to achieve 

organizational goals. Qualified and continuous supervision should be provided to ensure that 

internal control objectives are achieved. Performance evaluation and feedback, supplemented 

by an effective reward system, should be designed to help employees understand the 

connection between their performance and the organization’s success. As a part of its human 

capital planning, management should also consider how best to retain valuable employees, plan 

for their eventual succession, and ensure continuity of needed skills and abilities. 
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Controls over information processing

A variety of control activities are used in information processing. Examples include edit checks 

of data entered, accounting for transactions in numerical sequences, comparing file totals with 

control accounts, and controlling access to data, files, and programs. 

Access security control protects the systems and network from inappropriate access and 

unauthorized use by hackers and other trespassers or inappropriate use by agency personnel. 

Specific control activities include restrictions on users to allow access only to system functions 

they need, software and hardware firewalls to restrict access to assets, computers, and 

networks by external persons, and frequent changes of passwords and deactivation of former 

employees’ passwords. 

Physical control over vulnerable assets

An agency must establish physical control to secure and safeguard vulnerable assets. 

Examples include security for and limited access to assets such as cash, securities, inventories, 

and equipment, which might be vulnerable to risk of loss or unauthorized use. Such assets 

should be periodically counted and compared to control records. 

Establishment and review of performance measures and indicators

Activities need to be established to monitor performance measures and indicators. These 

controls could call for comparisons and assessments relating different sets of data to one 

another so that analyses of the relationships can be made and appropriate actions taken. 

Controls should also be aimed at validating the propriety and integrity of both organizational and 

individual performance measures and indicators. 

Segregation of Duties

Key duties and responsibilities need to be divided or segregated among different people to 

reduce the risk of error or fraud. This should include separating the responsibilities for 

authorizing transactions, processing and recording them, reviewing the transactions, and 

handling any related assets. No one individual should control all key aspects of a transaction or 

event. 

Proper Execution of Transactions and Events

Transactions and other significant events should be authorized and executed only by persons 

acting within the scope of their authority. This is the principal means of assuring that only valid 

transactions to exchange, transfer, use, or commit resources and other events are initiated or 

entered into. Authorizations should be clearly communicated to managers and employees. 

Accurate and timely recording of transactions and events

Transactions should be promptly recorded to maintain their relevance and value to management 

in controlling operations and making decisions. This applies to the entire process or life cycle of 

a transaction or event from the initiation and authorization through its final classification in 

summary records. In addition, control activities help to ensure that all transactions are 

completely and accurately recorded. 
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Access restrictions to and accountability for resources and records

Access to resources and records should be limited to authorized individuals, and accountability 

for their custody and use should be assigned and maintained. Periodic comparison of resources 

with the recorded accountability should be made to help reduce the risk of errors, fraud, misuse, 

or unauthorized alteration. 

Appropriate documentation of transactions and internal control

Internal control and all transactions and other significant events need to be clearly documented, 

and the documentation should be readily available for examination. The documentation should 

appear in management directives, administrative policies, or operating manuals and may be in 

paper or electronic form. All documentation and records should be properly managed and 

maintained. 

This list of examples is not all-inclusive and may not include particular control activities that may 

be needed. Furthermore, an agency’s internal control should be flexible to allow agencies to 

tailor control activities to fit their special needs. 

Information and Communication

Information should be recorded and communicated to management and others within the entity 

who need it and within a timeframe that enables them to carry out their responsibilities. 

Information should be communicated to relevant personnel at all levels within an organization. 

Effective communication should occur in a broad sense with information flowing down, across, 

and up the organization. It is also imperative that there is sufficient communication and 

information disseminated to and from external stakeholders and organizations. 

In order for the information to be effective it should meet the following three criteria: 

1. Relevant 

2. Reliable 

3. Timely 

Monitoring

Internal control monitoring should assess the quality of performance over time and ensure the 

findings of audits and other reviews are promptly resolved. 

Monitoring is performed continually and is ingrained in the agency’s operations. Monitoring the 

effectiveness of internal control should occur in the normal course of business. In addition, 

periodic reviews, reconciliations or comparisons of data should be included as part of the 

regular assigned duties of personnel. 
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Section Summary

Key Points to Remember

9 Internal control should provide reasonable assurance that objectives are being achieved 

in the following categories: 

o Effectiveness and efficiency of operations including the use of resources 

o Reliability of financial reporting, including reports on budget execution, financial 

statements, and other reports for internal and external use 

o Compliance with applicable laws and regulations 

o Proper safeguarding of assets. Internal control should be designed to provide 

reasonable assurance regarding prevention of or prompt detection of 

unauthorized acquisition, use, or disposition of an Agency’s assets 

9 The five standards of internal control are: 

o Control Environment 

o Risk Assessment 

o Control Activities 

o Information and Communication 

o Monitoring 

9 Internal control is very broad and encompasses all controls within an organization, 

covering the entire mission and operations, not just financial operations 

9 Management should design and implement internal control based on the related costs 

and benefits 

Reference Materials 

9 GAO Report “Standards of Internal Control in the Federal Government” 

9 OMB Circular 123 “Management’s Responsibility for Internal Control” 

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Financial Management Overview Page 15 of 123

Federal Budget Process Overview 

The purpose of this section is to provide a brief overview of the federal budget process and 

provide definitions for applicable terms and concepts. The federal budget serves four major 

objectives: 

• Captures and sets forth the economic policies of the administration 

• Represents the President’s request to the Congress for budget authority to finance the 

programs proposed in the State of the Union message 

• Provides for support of programs of federal interest that are managed by the states or by 

the private sector 

• Serves as a report to people, capturing historical date on program outlays 

Developing and establishing a budget helps create accountability for monitoring spending and 

achieving program objectives. To provide an overview of the federal budget process, this 

section will describe the four phases of the federal budget cycle: 

1. Budget Formulation 

2. Congressional Action 

3. Budget Execution 

4. Performance Review and Audit 

 The main reference material used for this section was OMB Circular A-11. A link to

OMB Circular A-11 is included in Appendix A – Reference Materials. 

Phase 1: Budget Formulation

During this phase, the Executive Branch prepares the President’s budget. The Office of 

Management and Budget (OMB) and the federal agencies begin preparing the next budget 

almost as soon as the President has sent the last one to Congress. OMB normally starts the 

process officially by sending planning guidance to Executive Branch agencies sometime in the 

Spring. The President completes this phase by sending the budget to Congress, normally on 

the first Monday in February. 

Budget formulation begins approximately 18 months prior to the budget fiscal year. The actual 

budget fiscal year begins on October 1st and ends on September 30th. For example, budget 

fiscal year 2005 started on October 1, 2004 and ended on September 30, 2005. 
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The timeline below depicts the major activities that happen prior to and during the budget year. 

The timeline is based on creating a budget for fiscal year 2007. 

Budget Formulation begins in May 2005 

9 months before budget due to Congress 

18 months before beginning of budget year 

29 months before end of budget year 

Agencies submit budget to

OMB in early September 

2005 for review

Budget due to Congress 

by first Monday in

February 2006 

Mid-session Review July

15, 2006

Budget Execution 

Beginning of Fiscal Year 

on October 1, 2006 

Fiscal Year ends on 

September 30, 2007 

Congress completes 

action on appropriation

bill or provides

continuing resolution 

Major Steps in the Budget Formulation Phase Current Year – Fiscal year immediately 

proceeding the budget year (e.g., 2006) 

Past Year – Fiscal year preceding the 

current year (e.g., 2005) 

Budget Year – Next fiscal year for

which estimates are submitted to 

Congress (e.g., 2007) 

Figure 1: Budget Timeline 

The following table describes the major steps in the budget formulation process. In this 

example, the budget formulation process for FY 2007 (beginning on October 1, 2006) begins in 

Spring 2005. 

Table 1: Major Steps in the Budget Formulation Process 

What happens? When? 

OMB issues Spring planning guidance to Executive Branch agencies for the 

upcoming budget. This begins the process of formulating the budget the 

President will submit the following February. 

Spring 2005 

The OMB Circular A-11 is issued/published. The agency, working with 

OMB, consolidates figures into a single budget. 

Spring and 

Summer 2005 

Agency submits proposed FY2007 budget to OMB. September 2005 

OMB reviews budget and works with the President to refine the budget. October 2005 – 

January 2006 

Agency prepares and OMB reviews congressional budget justification 

materials to explain their budget requests to congressional subcommittees. 

January 2006 

President transmits FY 2007 Budget to Congress. First Monday in 

February 2006 

The next section discusses what Congress does after receiving the President’s budget 

submission. 

Phase 2: Congressional Action

This phase starts when the Congress receives the President’s budget. Congress considers the

President’s budget proposals, passes an overall revenue and spending plan called a “budget 

resolution”, and enacts appropriation acts and other laws that control spending and receipts. 
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Major Steps in the Congressional Action Phase 

The following table describes the major steps in the congressional action phase. Continuing 

with the budget formulation example, Congress has just received the FY 2007 budget 

submissions in February 2006. 

Table 2: Major Steps in the Congressional Action Phase 

What happens? When? 

Congressional Budget Office reports to Budget Committees on the 

economic and budget outlook. 

February 15, 

2006 

Other committees submit “views and estimates” to House and Senate 

Budget Committees. Committees indicate their preferences regarding 

budgetary matters for which they are responsible. 

With 6 weeks of 

budget 

transmittal 

Congress completes action on the concurrent resolution on the budget. 

Congress commits itself to broad spending and revenue levels by passing a 

budget resolution. 

April 15, 2006 

Congress needs to complete action on appropriations bill for the upcoming 

fiscal year or provides a “continuing resolution”. A continuing resolution is 

legislation enacted by the Congress to provide budget authority for specific 

ongoing activities in cases where the regular fiscal year appropriation for 

such activities has not been enacted by the beginning of the fiscal year. 

September 30, 

2006 

Once the budget is approved, agencies must monitor spending to ensure funds are being spent 

within the guidelines of its appropriation(s). This phase is known as Budget Execution. 

Phase 3: Budget Execution

Budget execution applies the funds appropriated by Congress to carry out authorized programs. 

Budget execution entails: 

• Apportioning, allocating, and allotting funds 

• Obligating and disbursing funds 

• Performing in process evaluations and making necessary course corrections to 

reallocate resources to meet the changing requirements that develop during execution 

• Monitoring the relationship between unobligated and obligated balances during each 

fiscal period 

Federal spending has specific compliance requirements: 

• Timing – The spending commitment must be made during the time period permitted by 

Congress 

• Purpose – Appropriated funds may be obligated and expended only for those purposes 

intended or expressed by Congress in a federal agency’s authorization or appropriation 

legislation 

• Amount – The total amount of obligations and outlays may not exceed the amount of 

appropriation or other budget authority provided by Congress 
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The budget execution process can be thought of in terms of a life cycle. This life cycle can be 

understood by looking at it from the perspective of the accounting events that occur as the 

federal budget is executed. 

There are eleven major accounting events associated with the budget execution life cycle: 

Budget authority for federal agencies to expend funds through: 

1. Appropriations 

2. Transfers, or 

3. Collections 

Establishing fund balances in the Treasury with a 

4. Warrant 

Controlling the funds through 

5. Apportionment 

6. Allotment 

7. Allowance and 

8. Obligation 

9. Disbursing (or outlaying) funds to eliminate obligations 

10. Expiration of funds 

11. Cancellation of funds 

The most relevant accounting events will be explained below. 

Budget Authority

Budget authority is the legal permission for a department or agency to enter into obligations that 

bind the federal government and that will require immediate or future disbursements of federal 

funds. 

The most common type of budget authority is an appropriation. 

Appropriation

Appropriations are the primary source for most agency budget authority. An appropriation is an 

authorization by an act of Congress that permits federal agencies to incur obligations and to 

make payments out of the Treasury for specified purposes. 

Appropriations do not represent cash actually set aside in the Treasury. An appropriation 

represents legal authority granted by Congress to incur obligations and to make disbursements 

for the purposes, during the time periods and up to the amount limitations, specified in each 

appropriation act. 

By law, most appropriations have a life of six years (one year to obligate, plus five more). 
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Three types of appropriations are classified by period of availability: 

• Annual appropriations expire at the end of the first year of appropriation and are 

cancelled at the end of the sixth year 

• Multi-year appropriations expire at the end of a designated time period greater than 

one year and are cancelled at the end of the fifth year after expiration 

• No-year appropriations are funds that remain available until expended for their intended 

purpose 

Each appropriation is set up with a Treasury Appropriation Fund Symbol (TAFS) that identifies 

the federal agency, the amount, the period of availability for obligation and the purpose. The 

TAFS is associated with an account at the Department of Treasury. 

Warrant

A warrant is the official document issued pursuant to law by the Secretary of the Treasury that 

establishes the amount of money authorized to be withdrawn from the Treasury. Warrants 

contain the TAFS. See the example below of how to read the TAFS. 

Agency 

Code 

Period of 

Availability

Fund 

Group 

75 5 0943

75 5/6 0943

75 X 0943

Annual Multi-Year No Year

Figure 2: Treasury Appropriation Fund Symbol

How to read the TAFS in the example above: 

• The first 2 numbers identify the agency responsible for the account. In the example 

below 75 = Department of Health and Human Services 

• The next 2 numbers or characters indicate the period of availability. A single digit (0-9) 

indicates the fiscal year of availability for incurring obligations of a 1-year appropriation. 

Two digits separated by a slash (/) indicate a multiple-year appropriation. An “X” 

indicates a no-year appropriation that is available for an indefinite period of time 

• The last 4 numbers indicate the fund group. In the example 0943 = Centers for Disease 

Control (CDC) 

Funds Control

The primary methods of fund control include use of apportionment through the OMB in the 

Executive Office of the President. After apportionment occurs, allotments and allowances are 

completed at each federal agency. Agencies are responsible for monitoring and accounting for 
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funds to the level of detail necessary to manage their operations in compliance with the 

applicable laws and regulations. 

Apportionment

An apportionment is a plan, approved by OMB to spend resources provided by law. Resources 

are distributed by OMB into amounts available for specified periods or programs. 

The primary purpose of the apportionment process is to centralize the administration approval of 

agency plans to: 

• Prevent agencies from obligating funds in a manner that would require deficiency or 

supplemental appropriations 

• Achieve the most effective and economical use of amounts made available 

Commitment

A commitment is a reservation of a specific amount of available funds within a specific time 

period (e.g. fiscal year), which provides for a future obligation of those funds. Commitment 

occurs after funds are authorized, but before they are obligated. Commitments reserve funds to 

assure the funds will be available when the actual obligation is processed and enables more 

robust planning and tracking, 

Obligations

An agency “obligates” its budget authority to pay for the costs of the program(s) Congress 

agreed to fund with its appropriation. An obligation is a binding agreement that will result in 

disbursements, immediately or in the future. The federal government must have an authority 

before it can obligate funds. Obligating the federal government in the absence of authority can 

result in imprisonment, a fine or both. 

The legality of an obligation depends on three things: 

1. The purpose of the expenditure must be proper 

2. The obligation must occur within the time limits applicable to the appropriation, and 

3. The obligation must be within the amounts Congress has established 

The Anti-Deficiency Act prohibits agencies from obligating funds in excess of levels provided in 

the law. The Anti-Deficiency Act is further explained in the Appropriations Law Overview. 

Each year of the appropriation’s funds availability, obligations are paid through the outlay of 

funds until the funds expire per the terms of the appropriation. Upon expiration, the account 

assigned to that appropriation is cancelled. During the time before expiration, budgetary 

resources can be: 

• Unobligated 

• Obligated, but unpaid 

• Obligated and Paid 
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Examples of obligations include: 

• Binding agreement in writing between the parties, including government agencies, 

executed before the expiration of the period of the available funds 

• An order required by law to be placed with a government agency; 

• A grant or subsidy payable (i) from appropriations made for payment of or 

contributions toward, sums required to be paid in specific amounts fixed by law or in 

accord with formulas prescribed by law, or (ii) pursuant to agreement authorized by, 

or plans approved in accordance with and authorized by law; or 

• Employment or services of persons or expenses of travel in accord with law, and 

services performed by public utilities 

Outlays

Outlays generally are equal to cash disbursements. Outlays eliminate obligations, or in other 

words, outlays are the payment of the sum obligated. Outlays during a fiscal year may be for 

payment of obligations incurred in prior years or in the same fiscal year. 

Recoveries (Review of Unliquidated Balances) 

A recovery of an obligation is any reduction, downward adjustment, or cancellation of an 

obligation. 

Major Steps in the Budget Execution Phase 

The following table describes the major steps in the budget execution phase (annual funds). 

Continuing with the example, FY 2007 has just begun. 

Table 3: Major Steps in the Budget Execution Phase 

What happens? When? 

OMB apportions funds made available in the budget processes. Agencies 

submit apportionment requests to OMB for each budget account, and OMB 

approves or modifies the apportionment, which specifies the amount of 

funds agencies may use by time period, program, project, or activity. 

September 30, 

2006 

Fiscal year begins. October 1, 2006 

Agencies incur obligations and make disbursements to carry out the funded 

programs, projects and activities. 

Throughout the 

fiscal year 

Fiscal year ends. September 30, 

2007 

 OMB Circular A-11 provides more in depth information regarding budget execution. In 

addition, DHHS has developed a training course entitled “Budget Execution in the Federal 

Government”. Both documents are located in Appendix A – Reference Materials. 
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Phase 4: Performance Review and Audit

The individual agencies are responsible for assuring that the obligations they incur and the 

resulting disbursements follow the provisions of the authorizing and appropriating legislation, as 

well as other laws and regulations relating to the obligation and expenditure of funds. 

The General Accountability Office (GAO) regularly audits, examines, and evaluates government 

programs. GAO findings and recommendations for corrective action are presented to

Congress, OMB, and to the respective agencies. The Chief Financial Officers Act of 1990 

specifies organization and reporting requirements to improve government-wide financial 

management. 

Section Summary

Key Points to Remember

9 The federal budget cycle consists of four phases: Budget Formulation, Congressional 

Action, Budget Execution and Performance Review and Audit 

9 Federal spending has specific compliance requirements: 

o Timing – The spending commitment must be made during the time period 

permitted by Congress 

o Purpose – Appropriated funds may be obligated and expended only for those 

purposes intended or expressed by Congress in a federal agency’s authorization 

or appropriation legislation 

o Amount – The total amount of obligations and outlays may not exceed the 

amount of appropriation or other budget authority provided by Congress 

9 An appropriation is an authorization by an act of Congress that permits federal agencies 

to incur obligations and to make payments out of the Treasury for specified purposes 

9 An obligation is a binding agreement that will result in disbursements, immediately or in 

the future 

9 Individual agencies are responsible for assuring that the obligations they incur and the 

resulting disbursements follow the provisions of the authorizing and appropriate 

legislation 

Reference Materials 

9 OMB Circular A-11 “Preparation, Submission and Execution of the Budget” 

9 DHHS Training Course - Budget Execution in the Federal Government 

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Appropriations Law Overview 

An appropriation is an authorization by an act of the Congress that permits federal agencies to 

incur obligations and to make payments out of the Treasury for specified purposes. 

Appropriations law is the body of law that governs the availability and use of funds. The 

purpose of this section is to provide an overview of appropriations law and to provide guidance 

on how to comply with the applicable laws and regulations. Specifically, this section will include:

• Foundations of Appropriations Law 

• Anti-Deficiency Act 

• Necessary Expense Doctrine 

• Bona Fide Need Rule 

• Appropriations Law Topics for Overseas Operations 

 The Federal Appropriations Law manual was used as the main reference material to 

prepare this overview. The U.S, Department of Agriculture Graduate School, using materials 

from the General Accountability Office (GAO), prepared this manual. The Principles of Federal 

Appropriations Law can be found in Appendix A – Reference Materials. 

Foundations of Appropriations Law

Federal agencies derive their funding from the U.S. Congress. Congress is given the power to 

appropriate funds as well as put conditions on the use of those funds. This congressional 

authority is referred to as the “Power of the Purse.” The U.S. Constitution states in Article I, 

section 8: 

Congress is empowered to “...pay the Debts and provide for the common Defense and 

general Welfare of the United States...” 

This concept is further strengthened through the Appropriations Clause – Article I, Section 9, 

Clause 7: 

“No Money shall be drawn from the Treasury, but in Consequence of Appropriations 

made by Law.”

One of the most fundamental statutes dealing with the use of appropriated funds (31 USC 1301 

(a) is the purpose statute: 

“Appropriations shall be applied only to the objects for which the appropriations were

made except as otherwise provided by law.”

Once Congress has appropriated funds to a government agency, there are three additional 

requirements that must be met for those funds to be legally available. 

1. The purpose of the obligation or expenditure must be authorized; 

2. The obligation must occur within the time limits applicable to the appropriation; and 

3. The obligation and expenditure must be within the amounts Congress has established. 
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Anti-Deficiency Act

In the past, it was common for agencies to incur obligations in excess of or in advance of 

appropriations. Some agencies would even spend their entire appropriation during the first few 

months of the fiscal year, continue to incur obligations, and then return to Congress for 

appropriations to fund their deficiencies. The Congressional response to these types of abuses 

was to pass the Anti-Deficiency Act of 1921. The two principle purposes of this act are to: 

• Control the use of appropriations so as to prevent the incurring of obligations at a rate 

that will lead to additional (or supplemental) appropriations 

• Fix responsibility on those officials who incur deficiencies or obligate appropriations 

without proper authorization or at an excessive rate 

The Anti-Deficiency Act describes limitations on expending and obligating amounts. 

Excerpts from the Act: 

Table 4: Excerpts from the Anti-Deficiency Act

31 USC 1341(a)(1)(A) Prohibited Obligations and Expenditures: 

An officer or employee of the United States government or of the 

District of Columbia government may not make or authorize an 

expenditure or obligation exceeding an amount available in an 

appropriation or fund for the expenditure or obligation...

31 USC 1341(a)(1)(B) An officer or employee of the United States government or of the 

District of Columbia government may not involve either 

government in a contract or obligation for the payment of money 

before an appropriation is made unless authorized by law... 

31 USC 1341 Accepting voluntary services of either government or employ 

personal services exceeding that authorized by law except for 

emergencies involving the safety of human life or the protection of 

property. 

31 USC 1512 ...an appropriation available for obligation for a definite period 

shall be apportioned to prevent obligation or expenditure at a rate 

that would indicate a necessity for a deficiency or supplemental 

appropriation for the period. 

An appropriation for an indefinite period ... shall be apportioned to 

achieve the most effective and economical use. 

31 USC 1512 An appropriation subject to apportionment is apportioned by - 

A. Months, calendar quarters, operating seasons, or other 

time periods; 

B. Activities, functions, projects, or objects; or 

C. A combination of the ways referred to in clauses (A) and 

(B) of this paragraph. 

31 USC 1517 (a) Making obligations or expenditures in excess of an apportionment 

or reapportionment, or in excess of the amount permitted by 

agency regulation. 
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The following are examples of violations of the Anti-Deficiency Act: 

• Assume an agency enters into a contract and there are sufficient funds available in an 

appropriation when the contract is signed. However, during the period before payment 

becomes due, the agency makes other payments from the appropriation or incurs other 

obligations, thereby exhausting the appropriation. 

• If an agency tried to meet a current shortfall by borrowing or obligating against the 

unenacted appropriation, then it would be in violation of the Anti-Deficiency Act. 

• An appointee, where compensation for the position is fixed by law, would violate the 

Anti-Deficiency Act if he or she agreed to serve without compensation or to waive that 

compensation in whole or in part. 

Penalties for Violations of the Anti-Deficiency Act

Violations of the Anti-Deficiency Act are subject to two types of sanctions: 

• Administrative - An officer or employee who violates this act shall be subject to 

appropriate administrative discipline, when circumstances warrant: 

o Written reprimand, 

o Suspension from duty without pay, 

o And/or removal from office. 

• Penal - In addition, an officer or employee who is convicted of “knowingly and willfully”

1.) overobligating or 2.) failing to record a transaction shall be: 

o Fined not more than $5,000, 

o Imprisoned for not more than two years, or both. 

Violation Reporting Requirements

Once it is determined that there has been a violation, the agency head shall report immediately 

to the President and Congress all relevant facts and a statement of actions taken, such as 

administrative discipline imposed or new safeguards imposed. The report to the President is to 

be forwarded through the Director of the Office of Management and Budget (OMB). If the 

General Accountability Office (GAO) identifies a violation in the course of an audit, an agency is 

still required to report to the President and Congress. In those cases, the report should indicate 

whether the agency agrees that a violation has occurred and, if so, the report will contain an 

explanation as to why that violation was not discovered and previously reported. If the agency 

does not agree, the report will explain the agency’s position. 

For questions regarding the Anti-Deficiency Act or possible violations, please contact your 

budget analyst. 

GAP Authorities for Overseas Operations

The Global AIDS Program (GAP) is authorized under sections 301 (a) 307 of the Public Health 

Services Act, [42 USC section 2421], as amended, and under Public Law 108-25 (United States 

Leadership Against HIV/AIDS, Tuberculosis and Malaria Act of 2003) [USC 7601]. 

Authorities given to GAP through the Public Health Service Act are permanent until future 

modification to the law. However, some authorities are given to GAP on a yearly basis through 

the annual appropriation. Unless the authorities from the annual appropriation are renewed 
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each year, GAP may not be authorized to perform some actions allowed in the previous year’s 

appropriation. 

Necessary Expense Doctrine

The U.S. government recognizes that not every expenditure of a government agency has to be 

listed within the appropriations act. Each government agency is given reasonable discretion to 

carry out the mission of its appropriation. This is known as the “necessary expense doctrine.” 

In order for an expenditure to meet the criteria of a necessary expense the following three 

criteria must be met: 

1. Direct contribution to appropriation - The expenditure must bear a logical relationship to 

the appropriation sought to be charged. In other words, it must make a direct 

contribution to carrying out either a specific appropriation or an authorized agency 

function for which more general appropriations are available. 

2. Not Unauthorized - The expenditure must not be prohibited by law. 

3. Not provided for in another funding scheme - The expenditure must not be otherwise 

provided for, that is it must not be an item that falls within the scope of some other 

appropriation or statutory funding scheme. 

Bona Fide Need Rule

An appropriation should not be used to purchase unnecessary items merely to use up funds 

from an expiring appropriation. Each contract, grant, or cooperative agreement should have a 

legitimate or bona fide need for being carried out. The bona fide need rule is a fundamental 

principle of appropriations law addressing the availability as to time an agency’s appropriation. 

The rule has its statutory roots in 31 U.S.C. 1502 (a), which states: 

“The balance of an appropriation or fund limited for obligation to a definite period is available 

only for payment of expenses properly incurred during the period of availability or to complete 

contracts properly made within that period of availability.” 

The bona fide need rule applies to all federal government activities carried out with appropriated 

funds, including contract, grant, and cooperative agreement transactions. An agency’s 

compliance with the bona fide need rule is measured at the time the agency incurs an 

obligation, and depends on the purpose of the transactions as well as the nature of the 

obligation being entered into. 

One example of a bona fide needs rule violation would be where an agency purchases a huge 

quantity of pencils at the end of the year even though the agency already has enough pencils on 

hand to last for several years. It would seem apparent that the agency was merely trying to use 

up its appropriation before it expired, and the purchase would violate the bona fide needs rule. 

While the bona fide need rule is universally applicable, the determination of what constitutes a 

bona fide need of a particular fiscal year depends largely on the facts and circumstances of the 

particular case. Complicated situations can arise as to whether a transaction violates the bona 

fide need rule. Multiple year contracts and grants can be a source of questions regarding 

potential bona fide need violations. Since most appropriations are usually made for single year 

use, obligating the full amount of a multiple year grants/contract to a single year’s appropriation 

can cause the program to use up its funding more rapidly than planned. In the case of grants, 

multiple year grants could result in fewer grantees being involved with the program’s mission. 
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If there are questions regarding the bona fide need rule, contact CDC headquarters to begin the 

process of resolving any bona fide need issues. 

Appropriations Law Topics

This section highlights some of the CDC policies that might be useful in managing some 

appropriations law related situations that occur in international field offices. 

• Provision of Light Food and Beverages at Conferences 

• Beverages 

• Gifts/Awards 

• Restrictions on Personal Convenience Items 

The purpose is to provide a brief explanation of CDC policies relevant to situations encountered 

by international field offices and to provide access to each referenced policy in this section. 

 Note: CDC policies do change over time. Contact CDC headquarters with any

questions or concerns regarding the use of appropriated funds. 

Provision of Light Food and Beverages at Conferences

CDC/ATSDR will not use appropriated funds to pay for light refreshments for business meetings 

or conferences conducted by government agencies at an employee’s duty station. An 

employee is expected to bear the cost of personal expenses, such as meals and refreshments, 

from his or her salary. 

 CDC’s rules concerning business conference meetings are covered under the Provision 

of Light Food and Beverages at Conferences. This document is located in Appendix A – 

Reference Materials. 

Recent General Accountability Office Ruling 

In March 2005, the Government Accountability Office, through its General Counsel, issued an 

opinion on the use of appropriated funded for food by a host agency at a government sponsored 

formal conference. The General Counsel advised that agencies may permit appropriated funds 

to be used under certain circumstances. Since the Office of Legal Counsel at the Department of 

Justice provides the controlling interpretations of law for the Executive Branch, DHHS’ policy on 

the use of appropriated funds for food remains unchanged. As a general rule, food cannot be 

purchased with appropriated funds, except as permitted by specific statutory authority. 

 The Departmental Policy on Use of Appropriated Funds at DHHS-Sponsored 

Conferences is located in Appendix A – Reference Materials. 
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Beverages

According to the DHHS Logistics Management Manual, CDC appropriated funds will not be 

expended for beverages including coffee and tea. 

The DHHS Logistics Management Manual can be found in Appendix A – Reference 

Materials.

Bottled Water

The general rule is that appropriated funds may not be used to pay for bottled water unless it is 

shown that available water is detrimental to the health of government employees. 

The CDC’s policy on bottled water is listed in CDC-09 Restrictions on Personal 

Convenience Items, located in Appendix A – Reference Materials. 

Gifts and Awards

The Department of Health and Human Services encourages the use of incentive awards as a 

management tool to recognize and reward employees. CDC has been delegated the authority 

to establish and maintain an effective incentive awards program. The details of expenses that 

are allowed for these awards are listed within CDC’s Human Resource Management Manual, 

CDC Chapter 451-3 “Allowable Expenses for Honor Awards, Honor Award Ceremonies, and 

Informal Recognition Awards. 

 CDC’s policy for allowable expenses for honor awards, honor ceremonies and informal 

recognition awards is included in Appendix A – Reference Materials. 

Restrictions on Personal Convenience Items (Art, Plants, Pictures, etc.)

According to CDC’s Acquisition Management Guide CDC-09 and the DHHS Logistics 

Management Manual 103-26, federal funds may be used for the procurement of pictures, 

objects of art, plants, or any similar type items when such items are included in a plan for the 

decoration of federal buildings. These items are reserved for public spaces such as corridors, 

lobbies, and open office areas using modular furniture. 

 For further information, CDC’s policy on “Restrictions on Personal Convenience Items” 

is included in Appendix A – Reference Materials. 
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Section Summary

Key Points to Remember

9 The funds appropriated by Congress must meet three criteria to be legally available for 

use. The three criteria for use are as follows: 

1. The purpose of the obligation or expenditure must be authorized; 

2. The obligation must occur within the time limits applicable to the appropriation; 

and 

3. The obligation and expenditure must be within the amounts Congress has 

established.

9 Some GAP authorities are derived from the language within annual appropriations. If

those authorities are not renewed, GAP would lose those appropriations-based 

authorities 

9 Appropriated funds are not generally available to provide free food to employees at their 

duty stations. 

9 Appropriated funds cannot generally be expended for beverages including bottled water, 

coffee, and tea. 

9 Decorative items (art, plants, etc.) can be purchased only for open or public areas. 

Reference Materials 

9 Principles of Federal Appropriations Law - Redbook 

9 CDC Provision of Light Food and Beverages at Conferences 

9 Department Policy on Use of Appropriated Funds for Food at HHS-Sponsored 

Conferences 

9 DHHS Logistics Management Manual 

9 CDC Restrictions on Personal Convenience Items 

9 Allowable Expenses for Honor Awards, Honor Ceremonies and Informal Recognition 

Awards 

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Understanding CDC Financial Transactions 

The purpose of the CDC Financial Transactions section is to describe the methods used by 

CDC to fund overseas program activities. This section details the types of financial transactions 

used to support international field office operations. In supporting these transactions, the 

Department of State (DOS) plays an important role by assisting CDC in its overseas mission by 

either performing a wide range of financial services or simply providing payment services. The 

Department of State’s role will be clearly explained in this section. 

This section will also describe how funds are “cabled” to GAP field offices through the use of an 

advice of allotment cable, commonly referred to as a “funding cable”. Advice of allotment cables 

allow CDC to incur obligations that are managed by the embassy financial management officer 

on CDC’s behalf. 

CDC financial transactions for overseas operations fall into three categories: 

• Post Held 

• Atlanta Held 

• Atlanta Direct 

Post Held Funds 

Post Held funds are funds that are obligated and disbursed at Post. Generally, Post Held funds 

comprise a substantial portion of financial transactions for each field office. Post Held funds are 

used to pay for things such as, the employment of Locally Employed Staff, rent/lease payments, 

some utilities, and local procurements. When funds are designated as Post Held, CDC permits 

DOS to manage the process of obligating funds by providing funds in an allotment in the cable. 

See Appendix C for an example of a Post Held funding cable. The number of requests for Post 

Held funds varies by field office and is performed on an ad hoc basis. 

An integral part of understanding Post Held funds involves comprehending how funds that are 

allotted to the embassy are processed. The following flowchart (Figure 4) depicts the current 

steps for processing Post Held funds: 
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GAP

Budget Analysts

FMO

Fin. Services

Branch

COGH DHHS

Embassy

Prepare Form 6012 and Draft Cable

 E-mails to FMO Financial Services Branch

for Approval

(fmofundcables@cdc.gov)

Checks Appropriation Data. If Correct,

Financial Services Branch Forwards Cable to

COGH. Additionally, the Cable and Form 6012

are Forwarded to Accounting (Pending HHS

Approval). FSB Verifies the Funding Cable.

Notifies FMO of Cable Allotment

Approval

Finalizes Cable and Transmits to

the Embassy

Embassy Obligates and Disburses

Funds for Program Needs.

Field Staff Must Ensure Funds are

Obligated within the Framework of

Appropriations Law.

Accounting

"Ties Up" 6012

Funds

DHHS Approves Cable Allotment

for COGH to Transmit to

Embassies

If Incorrect Data, Return to CIO

for Correction

Cable Processing Flow Chart

- Post Held Funds

Figure 4 – Post Held Funding Cable Processing Flowchart 

Processing Post Held Funds – Roles and Responsibilities 

As shown in Figure 4, several entities are involved in processing Post Held funds. The roles 

and responsibilities of each entity will be explained below. The Post Held funds process is 

subject to change. If there are any questions regarding the process, contact CDC headquarters 

for the most current information. 

GAP Field Office

The GAP field office determines the need to fund an overseas activity in support of its mission. 

The field office sends a request, detailing the breakdown of the requested funds, to their 

assigned GAP budget analyst. 
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GAP Budget Analysts

After receiving the advice of allotment cable request, the GAP budget analyst will perform the 

following activities: 

• Review the spending plan to ensure sufficient funds exist within the designated 

appropriation. 

• Review tracking spreadsheets for the country for the amount spent to date as well as the 

amount available. 

• Prepare a Form 6012 (Miscellaneous Obligating Document) corresponding to the 

requested amount and forward it to the Financial Management Office (FMO) - Financial 

Services Branch. 

FMO – Financial Service Branch (FSB)

FMO’s Financial Service Branch commits the funds specified on the cable in the accounting 

system. Once FSB has verified that the data for the advice of allotment cable matches its 

corresponding appropriations data, FSB forwards the advice of allotment cable to the 

Coordinating Office of Global Health (COGH) for review. 

Coordinating Office of Global Health (COGH)

The Global Program Support Service at COGH receives the advice of allotment cables from 

FSB after the funds have been committed. COGH requires 5 working days to process each 

cable. When cables are needed immediately, COGH will expedite its processing of the cables. 

COGH checks the cables for obvious errors such as font or potentially excessive funding 

amounts. If a cable does not look reasonable (ex. $100,000 for travel), then COGH will follow 

up with the GAP budget analyst and/or field staff to verify the amount. Once any issues are 

settled with the cable, COGH forwards the cables to DHHS’ Office for Global Health Affairs for 

review. 

COGH Sends Copy to DHHS for Approval

COGH will generally begin the process of transmitting the cable within 24 hours of sending the 

cable request to DHHS. 

COGH Transmits Cable

After 24 hours have passed, COGH emails the approved cable to the CDC’s Communications 

Security (COMSEC) center. The cable is transmitted through the COMSEC terminal at CDC 

Atlanta’s Clifton Road location. This message system transmits the cable from CDC to the 

DOS’s COMSEC server in Beltsville, MD. The cable is placed in a “queue” of outgoing 

message traffic. The message traffic/cables are routed by the COMSEC system to the different 

embassies. In most instances, advice of allotment cables arrive at their destination anywhere 

from 1 to 24 hours later. This difference depends on the number of messages moving through 

the system, the communications system of the receiving embassy (remote locations without a 

modern telecommunications infrastructure), weather, and other factors. 
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Department of State – Embassy

When the Department of State receives a Post Held funding cable from CDC headquarters, the 

Department of State Financial Management Officer will create an allotment, which is a 

distribution of an appropriation within a prescribed amount for the purpose of making

obligations, equal to the amount of the funds in the cable. Advice of allotment cables authorize 

the embassy Financial Management Officer to incur obligations and make payments on CDC’s 

behalf. The embassy notifies the field office when the Post Held funding cable is received. 

Through an International Cooperative Administrative Support Services (ICASS) agreement, 

Department of State Financial Management Officers are responsible for posting obligations and 

disbursing Post Held funds. 

For Post Held funds, the Department of State performs the full-range of financial services, such 

as establishing allotments for the advice of allotment cable, preparing obligating documents, 

making payments and providing monthly reports on obligations and expenditures. The actual 

level of DOS service may vary from country to country. 

The Department of State works with the field staff to prepare the obligating documents such as

a travel order or a purchase order. When CDC staff assigned/detailed to a field location (field 

staff) identify the need for goods and services to implement their program, such as travel, 

supplies, and services, the CDC employee must coordinate with the embassy to ensure 

preparation of the appropriate obligating document (travel order, purchase order, etc.) An 

obligation is not created until international field staff work with the embassy personnel to 

create an obligating document. The embassy must prepare the obligating document during 

the fiscal year of the CDC funds specified in the cable. An authorizing (obligating) document 

must be prepared before the goods and services are ordered and received. CDC employees 

cannot request that the embassy pay for goods and services without the appropriate authorizing 

documents. 

CDC’s field staff must also ensure that the goods or services requested are authorized 

expenses for CDC’s appropriation. Local agency personnel (field staff) are responsible for 

requesting only goods/services that are authorized for the agency. CDC field staff should 

contact their GAP budget analyst if they have any questions regarding the allowability of any 

proposed obligations or expenditures. 

Good Practice: Each field office should maintain a log of all advice of allotment cables. 

Another practice that is encouraged is to have a Chief of Party or Deputy signature for each 

obligation or disbursement incurred by the field office. 

Obligating Funds at the Embassy

Each time an obligating document is prepared by embassy personnel, funds are obligated 

against the allotment established by the cable. The embassy is responsible for ensuring that 

the funds are available when CDC field staff request goods or services and that the specified 

funding level is not exceeded. 
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Invoice Payments

CDC field staff should review and validate all invoices and vouchers before submission to the 

Department of State financial management staff at the embassy for payment. When the goods 

or services specified in the obligating document are provided (or travel is completed), embassy 

disbursing officer will pay for the goods, services, etc. Requirements for documentation may 

vary from embassy to embassy. The number on the original obligating document authorizing 

the expenses as well as the document number on the cable must be provided to the disbursing 

officer so the expenses can be charged against the correct obligation and funding authority. 

After making a payment, the embassy is responsible for entering the expenses into its local 

financial system. The local financial systems feed into the DOS’s regional Financial Service 

Centers (FSC). 

Department of State – Financial Service Centers

The local systems feed the FSCs located in Bangkok, Thailand and Charleston, SC (USA). The 

FSCs prepare a series of reports that should be provided to field staff and/or Atlanta personnel. 

The FSCs generate the following reports the P60 (Status of Funds Report), P62 (Status of 

Obligations Report), and the VADR (Voucher Auditors Detail Report). These reports will be 

discussed in more detail in Analyzing P60/P62. 

FMO’s Financial Services Branch uses the VADR report to post disbursements of obligated 

funds into UFMS. 

How long does it take to process an advice of allotment cable?

The following diagram represents a typical advice of allotment cable timeline. 

GAP Budget Analysts

• Budget analyst receives request 

for funds from field office 

• Lead budget analyst reviews 

6012/Draft Cable

• GAP budget analyst sends to 

FMO - FSB 

FMO Financial Services Branch

• FMO checks appropriation data 

• “Ties up” funds in accounting 

system 

COGH

• COGH transmits cable to embassy

through DOS COMSEC terminal 

COGH

• COGH sends to DHHS for 

approval 

Timeline - Receiving Post Held Funding Cable

Department of State -

Embassy

• Embassy receives advice 

of allotment cable 

• Embassy establishes 

allotment 

DHHS

• DHHS approves cable for 

COGH to transmit for 

embassy

Figure 5: Timeline for processing a Post Held funding cable 

1 - 2 Business Days 5 - 7 Business Days 1 Business Day

If the field office has not received the requested advice of allotment cable within two weeks, 

they should contact their assigned GAP budget analyst to determine the cable’s status. 
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Additional Material

For a summary of the responsibilities associated with the processing of Post Held funds, refer to 

Appendix B. 

For an example of an advice of allotment cable related to Post Held funds, refer to Appendix C. 

Appendix D contains a process flow chart detailing the entire Post Held cabling process. 
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Atlanta Held Funds

Atlanta Held funds are funds that are obligated in Atlanta, but disbursed at the embassy. For 

example, Personal Service Contracts (PSC) are obligated in Atlanta, but the person is paid at 

the embassy. 

Processing Atlanta Held Funds - Roles and Responsibilities

The use of Atlanta Held funds for the field offices is a mechanism for only delivering payment for 

goods and services. Since Atlanta Held funds can be used for multiple purposes, there are a 

variety of ways the process could start. The following is an example of a contract, which is 

carried out using Atlanta Held funds. 

GAP Field Office

The GAP field office determines the need to fund an overseas activity in support of its mission. 

The field office contacts GAP’s Extramural team stating they require a contract for work to be 

performed at the field office. The field office sends the extramural team as well as the country 

program support branch a Statement of Work (SOW) stating the need for the service. 

GAP Extramural Team

The GAP Extramural team contacts the appropriate GAP budget analyst for that country for 

funding approval. If there are sufficient funds, the GAP budget analyst creates a funding 

document. Once the funding document is created, the contract information is entered into the 

Integrated Contracts Expert (ICE) system. 

PGO’s Role in Atlanta Held Funding Cables

The Procurement and Grants Office receives the request for the contract through ICE. PGO 

would process the request in the same manner that any other contract is processed. Once the 

contract or grant is awarded, the funds are obligated through the usual procurement systems, 

such as ICE. Once the funds are obligated within CDC’s accounting system, PGO prepares an 

“Atlanta Held” funding cable. Next, this cable is forwarded to FMO’s advice of allotment cable 

mailbox to be reviewed. After FMO has approved the cable, this draft advice of allotment cable 

is forwarded to COGH. 

COGH’s Role in Atlanta Held Funding Cables

COGH’s role in Atlanta Held funding cables is identical to that of Post Held funding cables. The 

Global Program Support Service at COGH receives the advice of allotment cables from PGO 

after the funds have been obligated. COGH requires 5 working days to process each cable. 

When cables are needed immediately, COGH expedites its processing of the cables. COGH 

checks the cables for obvious errors such as font or potentially excessive funding amounts. 

COGH forwards the cables to DHHS’ Office for Global Health Affairs for review. If DHHS does 

not contact COGH regarding any issues with the cable, COGH emails the approved cable to the 

Communications Security (COMSEC) center within 24 hours. The cable is transmitted through 

the COMSEC terminal at CDC Atlanta’s Clifton Road location. The embassy eventually 

receives the advice of allotment cable through the Department of State’s COMSEC system. 
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Payment at the Embassy

CDC is responsible for the accounting functions and DOS serves only as a paying agent. When 

CDC designates funds as Atlanta Held, the field staff must have a copy of the obligating 

document prepared by the responsible CDC entity, such as PGO. Furthermore, the field 

office must approve the vendor invoices submitted to the embassy. In this process, Department 

of State financial management staff make payments on behalf of CDC for the goods/services 

authorized by CDC on the appropriate obligating documents prepared in Atlanta. When 

requesting a payment, CDC field staff must have a copy of the obligating document for the 

Department of State financial management staff. 

Final Steps

Atlanta Held funds are obligated using the authorizing document (PO, contract, etc) prepared by 

responsible CDC staff, for this reason Form 6012 will not be needed when cabling payment 

authorization to embassies. Since the embassy only provides disbursement services, the 

VADR (Voucher Auditors Detail Report) is the only report available to track these expenditures. 

FSB uses this report to post expenditures against the obligations established by the applicable 

purchase order, contract, travel order, etc. 

Timeline for Atlanta Held Funds

The timeline for Atlanta Held funding cables differs only due to the time needed to obligate 

funds in Atlanta. After the funds have been obligated, the process for sending the advice of 

allotment cable is essentially the same as Post Held funds. 

 Figure 6: Timeline- Atlanta Held Funds

Time to obligate varies 

- Once obligated, drafting cable takes 

1-2 business days 

5 – 7 Business Days

PGO or other CDC office

• Obligate funds 

• Advice of allotment cable is 

drafted and forwarded to COGH 

Department of State -

Embassy

• Post receives advice 

of allotment cable 

COGH

• COGH sends to DHHS for 

approval 

COGH

• COGH transmits cable to 

embassy through DOS COMSEC 

terminal 

DHHS

• DHHS approves cable for 

COGH to transmit for 

embassy

Timeline - Atlanta Held Funds

1 Business Day

Additional Material – Atlanta Held Funds

For a summary of the responsibilities associated with the processing of Atlanta Held funds, refer 

to Appendix B. 

For an example of an Atlanta Held funding cable, refer to Appendix C. 
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Atlanta Direct Funds

Atlanta Direct funds are obligated and paid in Atlanta. Examples of Atlanta Direct funds include 

FTE salaries/benefits, contracts, grants, cooperative agreements, GSA SmartPay VISA 

purchases, and international travel. 

Processing Atlanta Direct Funds - Roles and Responsibilities 

Atlanta Direct funds are processed using the same mechanisms as those used by CDC’s 

domestic programs. The international field staff and the GAP headquarters identify activities for 

funding. Both international field staff and GAP headquarters must ensure that all goods and 

services are authorized within the appropriation. Each respective CDC field office prepares the 

obligating documents to satisfy various needs such as travel, payroll, grants, and procurements. 

For example, grants are handled by PGO, who awards all grants for the international locations. 

For procurements, invoices are received in Atlanta from vendors or contractors. After payments 

are made, disbursements are posted into Unified Financial Management System (UFMS). The 

GAP budget analysts review CDC financial reports to monitor the amount of funds that have 

been obligated and disbursed. 

The Department of State plays no role in processing Atlanta Direct funds. 

Additional Material – Atlanta Direct Funds

For a summary of the responsibilities associated with the processing of Atlanta Direct funds, 

refer to Appendix B. 

A summary of the Post Held, Atlanta Held and Atlanta Direct process flows is provided in Figure 

7 below. 
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Field Office / GAP determines the need for funding an

overseas activity

GAP Budget Analysts determines if procurement/authorizing

documents are to be prepared / obligated / disbursed at Post

or in Atlanta

Obligate at Post

Disburse at Post

Obligate in Atlanta

Disburse at Post

Obligate in Atlanta

Disburse in Atlanta

Post Held Funds Atlanta Held Funds Atlanta Direct Funds

Advice of allotment cable prepared by GAP

budget analyst specifying Post held funds Advice of allotment cable - Not required

Figure 7: CDC International Financial Transaction Flowchart

GAP budget analyst prepares Form 6012

to restrict funds to be cabled in CDC

Accounting system

Form 6012 (miscellaneous funding

document) is not required because funds

are obligated in Atlanta

Form 6012 (miscellaneous funding

document) is not required because funds

are obligated in Atlanta

Allotment (funding limit) is recorded in Post

financial system at the embassy

Field staff identify specific needs and

coordinate with embassy staff

Post prepares obligating document and

obligates funds against the established

allotment

Atlanta staff (PGO, etc.) processes funding

activity such a purchase order

Atlanta staff prepares obligating document

and obligates funds on the document

(travel order, purchase order, etc)

Obligation recorded in Post financial

system

Goods delivered/services or travel performed (Vendor/Traveler)

Vendor prepares invoice and presents to

financial management staff at embassy for

payment against Post-prepared obligation

Vendor prepares invoice and presents to

financial management staff at embassy for

payment against Atlanta-prepared obligation

Vendor prepares invoice and presents to

FMO accounts payable for payment

against Atlanta-prepared obligation

Post financial personnel input payment data into DOS accounting system Atlanta/FMO inputs payment data into

UMFS system

Data transmitted to Department of State's Financial Service Center (FSC)

Obligation recorded directly through feeder

system into CDC's Unified Financial

Management System

Obligation recorded directly in CDC's

Unified Financial Management System

(UFMS)

FSC prepares monthly reports of

obligations and disbursements which are

transmitted to CDC and Post personnel

FSC prepares monthly reports of

disbursements only which are sent to

Atlanta

Field staff review and validate obligation and expenditures on report

Budget analysts review obligations and

expenditures

GAP budget analysts reviews financial reports for accuracy

CDC/FMO post obligations and expenditures to CDC financial records

COGH forwards a copy of the cable to HHS

for approval

If there is no objection from HHS, COGH

transmits to embassy

COGH forwards a copy of the cable to

HHS for approval

If there is no objection from HHS, COGH

transmits to embassy

Cable prepared by responsible CDC entity (ex.

PGO) specifying Atlanta Held funds (embassy

payment service only) and forwarded to FMO

Field staff review budget reports from GAP

budget analysts

FMO Financial Service Branch reviews and

approves advice of allotment cable

Advice of allotment cable forwarded to

COGH for final review
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Section Summary

Key Points to Remember

9 CDC has three categories of financial transactions to support overseas operations: 

1. Post Held – Obligated at Post; Disbursed at Post 

2. Atlanta Held – Obligated at CDC Atlanta; Disbursed at Post 

3. Atlanta Direct – Obligated at CDC Atlanta; Disbursed by CDC Atlanta 

9 Post Held funds are not obligated until an obligating document is created against the 

allotment created for the advice of allotment cable. 

9 Post Held funding cables are usually received the embassy within ten business days. 

9 If the field office has not received a Post Held funding cable within two weeks, they 

should contact their assigned GAP budget analyst to find out the cable’s status. 

9 Field staff must verify all invoices received for payment by the embassy. 

9 The Department of State plays no role in processing Atlanta Direct funds. 

9 Field offices should maintain a log of all advice of allotment cables received 

Reference Materials 

9 CDC Financial Transaction Responsibility Matrix – Post Held, Atlanta Held, and Atlanta 

Direct (Appendix B) 

9 Advice of allotment cable Examples – Post Held and Atlanta Held (Appendix C) 

9 Process Flow Chart - Post Held funds (Appendix D) 

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Analyzing the P60/P62 

The purpose of this section is to provide guidance on how to review the Status of Funds Report 

(P60) and/or the Status of Obligations Report (P62). The Department of State produces these 

reports to account for advice of allotment cables sent from CDC headquarters to the embassy. 

Advice of allotment cables are used to authorize embassies to incur obligations and make 

payments on CDC’s behalf. Funds cabled from CDC headquarters to the embassy are referred 

to as Post Held funds. Through an ICASS agreement, Department of State’s financial 

management officers are responsible for obligating and disbursing Post Held funds. 

The Department of State creates an allotment equal to the amount of each Post Held funding 

cable received. The Department of State financial management officers work closely with 

international field staff to prepare obligating documents and to ultimately make any necessary 

payments. The Department of State financial management officers enter transactions into the 

Department of State’s financial system of transactions which feeds directly into regional 

Financial Service Centers (FSC) located in Charleston, SC (USA) and Bangkok, Thailand. The 

Status of Funds Report (P60) and Status of Obligations Report (P62) are produced in the FSCs. 

These reports should be reviewed on a timely basis to monitor the transactions recorded 

against the created allotments. Reports are available by download from the Regional Financial 

Management System (RFMS) Viewer or by request to embassy financial management officers. 

Reviewing the P60 and P62 reports is important throughout the fiscal year and especially at 

closeout. CDC uses the P60 (Status of Funds) report to review the status of obligations for each 

cable authorization. Funds cabled over to the embassy and not obligated by the end of the 

fiscal year, September 30, are sent back to the CDC. These funds may or may not be available 

next fiscal year. 

This guide will provide you with a detailed description of the P60 and P62 reports as well as 

provide guidelines regarding how to access and review these reports. 

This section will include the following information: 

• Description of the Status of Funds (P60) and Status of Obligations (P62) Reports 

• Availability of Reports 

• Using RFMS Viewer to download and access P60 and P62 reports 

• Reviewing Status of Funds (P60) and Status of Obligations (P62) Reports 

• Common discrepancies identified when reviewing the reports 

Description of the Status of Funds (P60) and Status of Obligations (P62) Reports

The Department of State produces two reports to track the status of Post Held funds. 

1. Status of Funds Report, also known as the P60. 

2. Status of Obligations Report, also known as the P62. 

Status of Funds Report (P60) 

When the Department of State receives a Post Held funding cable from CDC headquarters, the 

Department of State financial management officer will create an allotment equal to the amount 

of the advice of allotment cable. Advice of allotment cables are used to authorize embassies to 
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incur obligations and make payments on CDC’s behalf. Funds cabled from CDC headquarters 

to Post are referred to as Post Held funds. Through an ICASS agreement, Department of State 

financial management officers are responsible for obligating and disbursing Post Held funds. 

To help track the Post Held funds’ obligations and disbursements, the Department of State 

prepares the Status of Funds Report, also known as P60. This report contains: 

• Obligations and disbursements by object class code for the defined allotment or 

appropriation (depending on the criteria selected) 

• Monthly, quarterly and year-to-date summary of total funds authorized, total obligations, 

total disbursements, unobligated balance, and undisbursed obligations by object class 

codes 

Status of Obligations Report (P62) 

The Status of Obligations Report, also known as the P62, is a report that provides detailed 

obligation information related to the allotments established for each Post Held funding cable 

sent from CDC Atlanta to the Department of State. This report contains: 

• Date the obligation was recorded 

• Description of the obligation given by the field office 

• Object class code according to the Department of State 

• Obligated amount 

• Disbursed amount 

Availability of Reports

There are two primary ways to receive the P60 and P62 reports: 

1. Department of State financial management officers working in the local embassy can 

provide these reports to GAP field staff. The reports are available to the field staff upon 

request. 

2. Use RFMS Viewer to download the reports. The reports are made available on a secure 

website through the Department of State; downloads are updated daily. 

The next section describes how to download and access the P60 and P62 reports using RFMS 

Viewer. If you receive the P60 and P62 reports directly from your Department of State financial 

management officer, go to “Reviewing the Status of Funds (P60) and Status of Obligations 

(P62) Reports”, which provides instructions on how to analyze the P60 and P62 reports. 
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Using RFMS Viewer to download and access P60 and P62 reports

The Regional Financial Management System (RFMS) is a system that allows the Department of 

State to process all of its overseas financial activities in a web-enabled environment. All 

transactions of the overseas offices that take place at the embassy are processed through this 

system (any transaction processed at CDC for a field office will not be shown in data from 

RFMS). Access to the data is given through a tool called the RFMS Viewer (‘Viewer’). The 

Viewer is able to produce reports that can give a high-level overview or detailed information for 

all transactions overseas. The Viewer is currently available to some international field offices 

and CDC’s Financial Services Branch (FSB) within FMO. 

Getting Access to the Viewer 

The RFMS Viewer is a convenient tool for accessing the most current information on the status 

of funds and obligations. To get access to the Viewer, field staff should contact their embassy’s 

financial offices; budget analysts should contact CDC’s Financial Management Office for the 

correct forms. These forms are used to create a user name and password. 

Please see Appendix A – Reference Material for the authorization form to receive 

access to RFMS Viewer. 

After getting access to the Viewer, the software will have to be installed on the user’s computer. 
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Accessing the Data

Once the Viewer is installed on a computer, the data needs to be downloaded from the 

Department of State’s website https://cfsc.state.gov. 

After accepting the user’s agreement, you will come to the Post, Bureau or Agency Information 

page. For the purposes of downloading the Viewer data, the following codes should be used to 

access CDC’s data: 

Category Code Description 

Country Code - 075 Department of Health and Human Services (DHHS) 

Post Code* - 09 Centers for Disease Control and Prevention (CDC) 

Access Code* - a Unknown 

*The Post Code and Access Code are dependent upon the user’s location and access. These 

codes will be given to the user once access is granted by the Department of State. 
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Accessing the data (cont’d)

After entering the Country, Post, and Access agency codes, the “File Options” screen will 

appear. Click the “File-Download” button to begin the process of downloading the Department 

of State data for CDC. 
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Downloading the files

Click both A, the P60 report and B, the P62 report. Next to each button is data defining the file 

size of each report and date of the last file refresh. Reports are refreshed daily. 

Note: Both files must be saved to generate either report. For example, if you only want a 

P60 report, you must download both the P60 and P62 files. 

Downloading the files can be quite time consuming depending on traffic on the site and the 

speed of the user’s connection. Please be prepared to wait a few minutes for the download. 
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Preparing the Files

After each file has been saved into a designated folder, the user will need to unzip each new file 

that was down loaded. To unzip each file, right click on the file to be unzipped (ex. 

V7509_60.zip). Select the “Extract All” option to unzip the file. 
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Preparing the Files (Cont.)

Once the files have been unzipped, the folder should have two new icons for the P60 and P62 

data. 

 Note: Before saving any new P60 or P62 reports, erase any files in the folder including any 

previous P60 and P62 downloads. If previous downloads are not erased, the files will not show 

up in the Viewer. 

Both unzipped files must be in the same folder for the Viewer to be able to view them later in the 

process. 
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Opening the RFMS Viewer

Now that the downloaded data has been unzipped, the user will need to open the RFMS Viewer 

software. The Viewer can be accessed using the following path from the Start Menu - “Start > 

All Programs > RFMS Viewer > RFMS Viewer.” 

The Viewer allows a user to manipulate data in many different ways. To generate reports that 

are helpful to the users, functions to generate those reports have been highlighted. 

RFMS Viewer functions include: 

A.) Funding Summary – The Funding Summary button allows for data to be displayed in 

a spreadsheet format. 

B.) Generate Report – This function allows the user to create the P60 and P62 reports 

with by the criteria the user selects. 

C.) Selected Post – The user can choose which post they would like to create a report. 

D.) Load/Produce Extract Files – This button is used to download the data saved from 

the Department of State’s website. 
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E.) Extracts Last Loaded Detail – This function lists the last date that data was loaded 

into the Viewer. This feature allows the user to ensure that the latest data is being 

used to create reports. 

F.) Calendar – A calendar is displayed to keep the user aware of the most current data. 

Note: Currently, the icons for Unobligated Expenditures, Find Transactions, and Voucher 

Summary functions are not used. 

Extracting the Data

To generate reports, the files of data must be loaded into the Viewer. To load the data, click on 

the Load/produce extract files icon.
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By clicking on the Load/Extract Data button, the user will come to the Load/Extract Data screen. 

The user can search for their file in the Path to Extract Files window, and double click on the file. 

The user should then click the check box for 7509 to extract the files into the Viewer. 

 Note: Because the data is cumulative and can be quite large, the user should be prepared 

to wait a few minutes for all data to be extracted. 

If the “Extract Files to Load” field is empty, check to ensure that both P60 and P62 data have 

been unzipped. 
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Load/Create Extract Detail (cont’d)

As the files are loading, a processing screen is displayed. This is a time consuming process. 

Note: The number of files processed at the bottom left side of the screen should be 

different each time new files are downloaded from the Department of State’s website. If the 

number of files is not different, you may not be using the most current data. Unless specifically 

downloading payment data (FMC80), the status will remain 0 for the Load payment data 

(FMC80) field. 
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Extract Load Details 

To ensure the user is accessing the most current data, the user can click on the Extract Load 

Details link. 
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The screen above is displayed after clicking on the link. The spreadsheet tracks the load dates 

and report file creation dates. The user should review this data to ensure they are using the 

most current data. 
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Funding Summary

To view total funding either by appropriation or allotment, the user can click on the Funding 

Summary icon. 
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By clicking on the Funding Summary icon, the user will come to this screen. The Fund 

Summary is a listing of all funds cabled to the field office at either the appropriation or the more 

detailed allotment level for the selected post at the reported fiscal year. The data is displayed in 

a spreadsheet format and can easily be formatted into MS Excel by clicking on the MS Excel 

icon. The user can also display additional information in the details pane or in the funding 

formula. This function allows the user to get a quick look at the status of funds. 

The functions of the Funding Summary include:

A.) MS Excel formatting button – This button allows for data to be displayed in the MS Excel 

format allowing for easy sorting and manipulation. MS Excel can also be used to create 

reports, charts, and graphs. 

B.) Details button – The data can be shown in either allotment or appropriations level, with 

details, or with the funding formula by using this button. 

C.) Post Selector – The user may choose which Post they would like to display. 

The Funding Summary report contains the appropriation, fiscal year, and allotment (if selected). 

For each line item, the total funding, unliquidated obligation, expenditures, expected refunds, 

and funds available (or funds not spent) will be given. If a user wants more information for the 

line item, the user can click on the appropriation.
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Drill down of Funding Summary

By clicking on the appropriation, the user is able to gain more detail with in the Funding

Summary screen. The data will correspond with the funding summary data of the appropriation, 

allotment, and fiscal year. It will also give additional detail such as the obligation number. For 

that obligation, the obligated amount, expenditure, and unliquidated obligation amounts are 

shown and will match the details from the funding summary page for that line item. These are 

the individual line items that summarize into that appropriation’s allotment’s (if selected) data. 

This data can also be displayed in an MS Excel spreadsheet by clicking on the Excel icon. If a 

user wants to access more detailed information about an individual obligation, the user can click 

on the obligation number. 
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After the individual obligation is clicked on, this screen appears. Once again the data will 

correspond to the appropriation, allotment, fiscal year, and obligation number. Additionally, the 

following categories are displayed: the obligation, the object class, voucher, description, 

obligated amount, unliquidated obligation amount, and transaction type (such as obligation or 

expenditure). This information can also be formatted into an MS Excel spreadsheet. 

To exit this screen and return to the home page: click on the x icon at the top right of the page. 

Note: When working with the Department of State financial management officers to create 

obligations, it is important to be as accurate as possible in providing descriptions for the 

obligations. This helps when reviewing and reconciling transactions. 
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Generate Reports 

For a user to review the status of funds or status of obligations, reports can be created with 

specific criteria to fit the user’s needs. The user can generate these reports from the Generate 

Reports screen. 
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The Generate Reports function allows the user to create the P60 Status of Funds Report and 

the P62 Status of Obligations report by the parameters the user wishes to define for a report. 

The parameters include fiscal years, allotments, and appropriations. 

The functions of the Generate Reports screen include: 

A.) Report name – Either the Status of Funds (60) or Status of Obligations (62) can be 

chosen. At this time, Processed Transactions is not used. 

B.) Last Query – The last query created will be displayed in this window with all criteria 

used to create the query. 

C.) Fiscal Year – The fiscal year for the query can be selected. The user can choose not 

to select this option and data from all fiscal years available will be displayed. 

D.) Appropriation – This option allows the user to create a report for either a specific 

appropriation or a range of appropriations. 

E.) Allotment – This option allows for reports to be created for either a specific allotment 

or a range of allotments.

F.) Agency/Bureau – This option allows for the user to select the agency or bureau’s 

data to be displayed. At this time, only DHHS (075) data will be displayed. 

G.) New Query – This icon allows the user to clear all settings and create a new report. 

H.) Create Report – The user is able to create a report with all of the chosen parameter 

fields. 
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Accessing the Status of Funds (P60) and Status of Obligations (P62) reports

The Department of State produces two reports to track the status of Post Held funds. 

1. Status of Funds Report, also known as the P60.

2. Status of Obligations Report, also known as the P62. 

Status of Funds Report (P60)

To generate the Status of Funds Report (P60), the user can click on the Status of Funds tab. 

The user is given the option of selecting the parameters for the report. A report may be 

generated by selecting only the appropriation or the by selecting only the allotment. Other 

parameters may be selected at the user’s discretion. 

In the example above, a query was made for fiscal year 2005 for agency 7509, the CDC. The 

appropriation 75 56-0943-0000 was selected from the drop down box. By selecting this for both

the From and To columns, the user limits the search to the data within only that appropriation. 

Next, allotment 5921002852 was selected for To and 9582 was selected for From. This means 

all allotments in the range of 5921002852 to 9582, in appropriation 75 56-0943-0000, fiscal year 

2005 for agency 7509 will be displayed in the report. 
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The Status of Funds (P60) report contains: 

• Obligations and disbursements by object class code for the defined allotment or 

appropriation (depending on what criteria was selected) 

• Monthly, quarterly and year-to-date summary of total funds authorized, total obligations, 

total disbursements, unobligated balance, and undisbursed obligations by object class 

codes. 
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Status of Obligations Report (P62)

To generate the Status of Obligations Report (P62), the user should click on the Status of 

Obligations tab. This brings the user to a screen identical to the Status of Funds (P60) screen. 

The user is given criteria from which to select to generate the report. In this example, the 

parameters chosen are identical to the parameters used to generate the previous P60 report. It

is important to remember the P60 report gives information in regards to how funds are spent. 

The P62 report, Status of Obligations, details information from the P60 with descriptions and 

line item detail for all the amounts. 

Note: The function field is used solely by Department of State. Additionally, the project field 

is not currently utilized. 
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The Status of Obligations Report (P62) provides detailed obligation information related to the 

allotments established for each Post Held funding cable sent from CDC Atlanta to the 

Department of State. This report contains: 

• Date the obligation was recorded 

• Description of the obligation given by the field office 

• Object class code according to the Department of State 

• Obligated amount 

• Disbursed amount 
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Reviewing Status of Funds (P60) and Status of Obligations (P62) Reports

Reviewing the Status of Funds and Status of Obligations Reports is necessary to ensure the 

financial transactions are accurately recorded. 

What to look for when reviewing the P60 report:

Note: Depending on the parameters set, a report can be hundreds of pages long. 

The Status of Funds P60 report summarizes data such as total spending, unliquidated 

obligations, and expenditures by object code. The Status of Funds P60 report includes: 

A.) Report Header - This information identifies the appropriation, agency, fiscal year, 

appropriation and allotment the report details. 

B.) Available Budget – This amount is total funding available to obligate. This amount 

includes all funds that have been cabled to the office for the designated allotment 

minus all expenditures and unliquidated obligations plus expected refunds. 

C.) Total Authority – This amount represents all the funds that have been cabled for the 

entire fiscal year. This amount should be checked with the field office records or 

cabled records to make sure they agree. 

D.) Unliquidated Obligations – Funds are considered unliquidated when the full amount 

of an obligation is not fully disbursed or paid. 

E.) Total Allotment – The defined allotment for which the total is shown. 
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F.) Total Spending – A total of all funds obligated for the allotment. 

G.) Total Unliquidated Obligation – The total amount of obligations that have yet to be 

disbursed. 

H.) Expenditures – All disbursements for obligations; the amount paid for any purchase 

the field office makes. 

I.) Expected Refunds – If, for any reason, a refund of any disbursed dollars is expected,

they will be displayed in the expected refund column. 

Note: An expected refund is different than an unliquidated obligation. With an expected 

refund, a vendor is sent a payment. If the vendor sends back a payment, for example an 

overcharge, the payment back to the field office is an expected refund. If the field office is 

invoiced for less than the amount obligated, and the lesser amount is paid, the difference, which 

is still obligated, is an unliquidated obligation. 

P60 Quick Review Checklist

• Ensure the allotment has the total cabled amount for the fiscal year. An allotment is 

created for each advice of allotment cable and should equal the advice of allotment 

cable amount. 

• Review and monitor unobligated balances. 

• Keep track of undisbursed amounts (Total Spending – (Unliquidated Obligations+ 

Expenditures + Expected Refunds)). It is a joint responsibility of the field staff and DOS 

to monitor the amount of undisbursed amounts and it may be necessary to de-obligate 

and use the funds for another purpose. 

Who Should Review the P60?

The P60 reports contain important information regarding the status of funds overseas. The 

report summarizes transactions by the field offices. Senior management should review this 

report to achieve a high level understanding of the status of funds. 
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What to look for in reviewing the P62

The Status of Obligations P62 report gives detailed information for the queried allotment or 

appropriation. The data includes line item detail for each document processed by the RFMS 

Viewer. 

The Status of Obligations P62 report includes: 

A.) Report Header – This information identifies the appropriation, agency, fiscal year, 

appropriation and allotment the report details. 

B.) Available Budget - This amount is total funding available to obligate. This amount 

includes all funds that have been cabled to the office for the designated allotment 

minus all expenditures and unliquidated obligations. 

C.) Detail – This section will give the document number, date the document was 

processed, description, and object code for the transaction. The description is taken

from the transaction information given to the Department of State by the field staff. 

Field staff should review the detail to make sure it is accurate and agrees with their 

records. Function is a feature used solely by the Department of State. 

D.) Disbursed (USE) – The amount disbursed or paid for this transaction in U.S. 

currency. 

E.) Unliquidated Obligation- Funds are considered unliquidated when the full amount of 

an obligation is not fully disbursed or paid. 

F.) Collections – A total of the obligated and disbursed columns.

P62 Quick Review Checklist

• Ensure the allotment has the total cabled amount for the fiscal year. An allotment is 

created for each advice of allotment cable and should equal the advice of allotment 

cable amount. 

• Review each line item to ensure the amounts and descriptions are accurate. 

o Make sure the charges have been authorized 

o Ensure the amounts reflect the invoiced or obligated amount 

• Review unobligated balances and review budget to make sure the funds will be 

obligated by fiscal year end. 
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• Keep track of undisbursed amounts (Total Spending – (Unliquidated Obligations+ 

Expenditures + Expected Refunds)). It is important for the field offices to track this 

balance and alert the field office manager of any issues. 

• Work with the financial management officers to de-obligate and re-obligate before fiscal 

year end. 

 Who Should Review the P62?

P62 reports contain important information regarding the status of obligations overseas. The 

reports detail all transactions made with funds from CDC’s advice of allotment cables. The 

following persons should review the reports: 

• Senior management in the field should carefully review all charges on the P62 to ensure 

all charges are authorized by the field office. Details behind unliquidated balances and 

expected refunds should be utilized. 

• Budget analysts should review the reports to make sure the allotments match funds that 

have been cabled over to the field office. 

Common discrepancies found on the Status of Funds and Status of Obligations Reports

When reviewing the P60 and P62 reports, watch out for these common errors. 

Incorrect CAN Numbers

There are several ways an incorrect CAN number can be used to obligate funds. The error can 

occur during the generation of the advice of allotment cable (i.e. wrong CAN input on the advice 

of allotment cable) or when the obligation is recorded. 

The Global AIDS Program is required to manage multiple appropriations. For each country, a 

CAN is created for each appropriation applicable to that country. Due to the various CANs a 

country may be assigned, it is possible that transactions are recorded to the incorrect CAN, and 

thus, the incorrect appropriation. 

For example, the Financial Service Branch discovered that a Department of State report and 

CDC’s UFMS report had different CAN numbers for the same transaction. It turned out that the 

CAN used to commit funds by using a Form 6012 (Miscellaneous Obligating Document) was not 

the same CAN that was used for the advice of allotment cable. The CAN number used to 

create the Form 6012 should be the same as the CAN used on the advice of allotment cable. 

Errors in usage of CAN Numbers for Payroll 

Department of State’s financial management officers provide support to several agencies 

operating overseas. In some countries, they provide support to other CDC divisions, other than 

the Global AIDS Program. Contractors and Locally Employed Staff (LES) for each CDC division 

should be paid from the CAN associated with that division, but sometimes errors occur. 

For example, GAP and the National Immunization Program (NIP) might have separate 

operations in the same country. LES working for GAP should be paid out of GAP’s Post Held 

funds and NIP’s LES should be paid using NIP’s Post Held funds. There have been occasions 

where all CDC personnel were paid out of the GAP CAN. If this occurs, embassy personnel 

should make correcting adjustments to properly reflect the payroll charges. 
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It is important that international field staff check the P62 for any large disbursements of 

payroll that might include payments for contractors or LES not associated with GAP. 

Additionally, the embassy staff should have payroll reports available to review. 

Common Obligation Concerns

Expenditures should be paid where the obligation is made. In some instances such as furniture 

and shipping, obligations are created at post but are invoiced in Atlanta. Users should review 

their reports to ensure that all obligations are paid at Post. If there is a discrepancy, the field 

staff should contact their assigned budget analyst. 

Furniture Charges 

Problems may arise when field staff orders items, such as furniture, through the Department of 

State. The process for ordering furniture through the Department of State is as follows: 

1. Field staff decides they need furniture and place an order through the embassy General 

Service Officer (GSO). 

2. The GSO obligates the funds to purchase the furniture with Post Held funds. 

3. GSO places the furniture order to the vendor in the U.S. 

4. The U.S. furniture vendor sends an invoice to a Department of State office (Working 

Capital Fund, a revolving fund that finances some aspects of the Department of State’s 

overseas mission) in Washington, D.C. 

5. The Department of State sends an invoice to CDC Atlanta, even though the embassy 

created the obligation using Post Held funds. CDC Atlanta receives the invoice through 

the Intra-governmental Payment and Collection (IPAC) system, a standardized 

interagency fund transfer mechanism for facilitating invoices and payments between 

federal agencies. CDC Atlanta pays the IPAC invoice. 

6. The furniture arrives at post and is given to the international field staff. 

The accounting records of CDC and Department of State’s Working Capital Fund will agree; 

however, the P60 and P62 embassy reports will still show the furniture charges as being 

obligated, but not disbursed. Field staff should review the P62 report to ensure that the 

embassy personnel disburse the furniture charges. Otherwise, the obligation will never 

be shown as disbursed according to the embassy’s records. 

Once a discrepancy is found, the field staff should notify the DOS financial management 

staff. If further assistance is needed, field staff should contact their respective budget 

analyst. Please note these funds should not be deobligated because the original 

obligation was made at the embassy. 

Shipping Charges 

This issue is similar to those experienced in furniture purchase charges. While shipping 

charges are much smaller than furniture purchases, the shipping charges occur more 

frequently. The shipping invoices for products purchased in the U.S. are often sent directly to 

the Department of State in Washington, DC. The Department of State, in turn, bills CDC 

through IPAC and CDC pays the IPAC bill and records the disbursement. 
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However, the Department of State’s Working Capital Fund does not inform the embassy of the 

shipping charges, so the embassy would not record the disbursement. This means that the P60 

and P62 will not reflect the disbursement of the shipping charges. 

Resolving discrepancies found on the Status of Funds and Status of Obligations Reports

Field staff should first contact the embassy staff to resolve any discrepancies such as 

unauthorized charges. If the problem is not resolved or there are additional issues, the field 

staff should contact their GAP budget analyst. 

Section Summary

Key Points to Remember

9 Upon receipt of a Post Held funding cable, the embassy’s financial management officer 

will create an allotment equal to the amount of the advice of allotment cable. 

 

9 Status of Funds Report, also known as P60, contains: 

o Obligations and disbursements by object class code for the defined allotment or 

appropriation (depending on what criteria was selected) 

o Monthly, quarterly and year-to-date summary of total funds authorized, total 

obligations, total disbursements, unobligated balance, and undisbursed 

obligations by object codes. 

9 Status of Obligations Report, also known as the P62, is a report that provides detailed 

obligation information related to the allotments established for each Post Held funding

cable sent from CDC Atlanta to the Department of State. 

9 The Regional Financial Management System (RFMS) is a system that allows the 

Department of State to process all of its overseas financial activities in a web-enabled 

environment. 

9 When supplying obligation data to embassy staff, it is important to be as accurate as 

possible in providing descriptions of obligations. Vague descriptions can make it difficult 

to analyze the obligations in the P62 reports. 

9 Review P60 and P62 reports on a monthly basis and pay particular attention to 

unobligated and unliquidated balances 

Reference Materials 

9 RFMS Authorization Form – Appendix A 

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Travel 

The purpose of this section is to provide a basic understanding of how the temporary duty travel 

process should function at each field office. Because the travel process varies from country to 

country, the guidance provided in this section should be used to establish specific travel 

procedures for your field office in consultation with the local embassy. Establishing and 

adhering to the proper internal controls helps provide reasonable assurance that travel is being 

conducted in the most prudent and economical manner. 

The following topics will be discussed in this section: 

• Delegation of Travel Approval Authority 

• Travel Approval and Voucher 

• Invitational Travel 

• Reimbursable Travel 

• Monitoring Open Travel Orders and Vouchers 

Delegation of Travel Approval Authority

The CDC’s Management Analysis and Services Office defines a delegation of authority as 

follows: 

A delegation of authority is the formal assignment or commitment of legal power, usually to a 

subordinate official, to make certain decisions and to take certain actions and/or perform certain 

transactions that have legal significance, i.e. are governed by provisions of law, e.g., 

Administrative Procedures Act, Federal Managers Financial Integrity Act (FMFIA), Ethics in 

Government Act, etc. 

It may involve program authority, administrative authority, or both. It generally includes the 

authority to sign a legal document approving the taking of actions by others. It not only 

empowers the official to whom authority is delegated, but also establishes the conditions and 

qualifications that govern the exercise of the authority. It is a primary means by which the 

agency maintains the system of internal accounting and administrative controls required by the 

FMFIA. 

Under certain circumstances, travel approval authority may be delegated to CDC employees to 

approve travel for civilian employees. A sample delegation of travel approval authority is 

provided below. 
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Example of Travel Approval Authority 

The authority to approve the following types of travel, as defined by 22 U.S.C. 4081, the 

Department of State Standardized Regulations (DSSR), and the Federal Travel Regulations, for 

CDC/ATSDR civilian employees (and the eligible family members of these employees) assigned 

outside the Continental U.S., and non-employees traveling on behalf of CDC/ATSDR 

(invitational travelers) using post-held funds: 

1. Emergency Visitation 

2. Evacuation 

3. Invitational Travel (Non-Government employees and consultants serving for $1 a year or 

less) 

4. Medevac – to USA or overseas (subject to approval of the Department of State Office of 

Medical Services or Regional Medical Officer) 

5. Rest and Recuperation 

6. Temporary Duty 

7. Travel of Children of Separated Families 

Restrictions, Exceptions or Special Provisions

1. Authorities are to be administered using Post Held funds only 

2. Employees of the PHS Commission Corps are not covered under this authority 

3. The travel approval authority may not be re-delegated 

Receiving the Delegation of Travel Approval Authority

If interested in receiving a delegation of travel approval authority, contact your Country Support 

Program Officer. Specific procedures on establishing and maintaining a delegation of travel 

authority have yet to be defined. Here are the general procedures: 

1. Employee contacts representative Country Support Program Officer about receiving a 

delegation of travel authority. 

2. If qualified, employee must complete training requirements as determined by the 

Coordinating Office for Global Health (COGH). 

3. Upon successful completion of the required training, employee sends a delegation of 

travel authority request to the GAP OD for review and approval. 

4. Upon review and approval of the request, GAP OD submits the request to COGH. 

5. COGH processes the request and sends the delegation of travel approval authority 

cable to the Department of State, indicating the employee who has been delegated 

travel approval authority. 

Travel Approval and Voucher Process

The travel approval and voucher process varies from country to country and each field office 

should work with its respective embassy to develop specific travel procedures. The purpose of 

this section is to provide general guidance on procedures and internal controls that are 

recommended to be established by each field office. Good business judgment should be 

exercised to ensure travel is necessary to implement the program and is the most cost 
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advantageous to the government taking into consideration ticket cost, per diem, and any other 

factors. 

Creating a travel request

Each field office should work with its embassy to develop specific travel request procedures. 

Some general guidelines to follow include: 

• Travelers should indicate the travel location, travel dates and a detailed description of

the reason for travel 

• Travel request should be submitted within a reasonable amount of time prior to the travel 

departure date. In the US, the suggested timeframe to submit a travel request is 45

days prior to the departure date 

• Traveler should receive verbal approval from his or her supervisor 

• Travel request should include the appropriate CAN and object class code

Travelers should be aware of any additional requirements (visas, immunizations, etc.) that may 

be required to travel to a particular destination. Travelers should address any of these 

requirements with the embassy. 

Approving a travel request

Each field office should work with its embassy to develop specific travel approval procedures. 

Some general guidelines to follow when approving travel include: 

• Travel must be necessary and support the program’s mission

• The most cost-effective means of travel should be used 

• An approving official should not approve his or her own travel. Each field office should 

have processes in place to prevent this from happening 

• Chief of Party travel requests must be sent to GAP headquarters in Atlanta for approval 

• Funds should be committed once the approving official approves the travel request 

Good practice: Each field office should maintain a copy of all travel orders approved by the 

embassy. Adhering to this practice will allow each field office the ability to retrieve travel 

documents quickly and to better monitor open travel orders. 

Preparing a travel voucher

A travel reimbursement voucher is a written request, supported by documentation and receipts 

where applicable, for reimbursement of expenses incurred in the performance of official travel. 

Any items in the travel reimbursement voucher that differ from what was initially approved on 

the travel order must be accompanied by a justification. 

Each field office should work with its embassy to develop specific travel voucher processing 

procedures.
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As a general rule, travel reimbursement vouchers should be submitted in accordance with the 

dates set in the Department of State Regulations in the Foreign Affairs Manual (Section 4 FAH3 H-465). Currently, the Foreign Affairs Manual states: 

A voucher/claim (expense report) for reimbursement of expenses must be submitted within: 

1. Five workdays after completion of authorized temporary duty (TDY) 

2. Seven workdays after arriving for duty on post assignment or permanent change-ofstation (PCS) travel; and, 

3. Seven workdays after each 30 calendar days of extended travel, including long-term

training in conjunction with PCS. 

Documentation of expenses

Receipts and documentation included in the travel reimbursement voucher must be in 

accordance with the Federal Travel Regulations (FTR). Below are items to include in the travel 

reimbursement voucher as stated in Section 301-52.2 of the FTR: 

1. An itemized list of expenses and other information (specified in the listing of required 

standard data elements contained in Appendix C of this chapter, and any additional 

information your agency may specifically require), except: 

a. You may aggregate expenses for local telephone calls, local metropolitan 

transportation fares, and parking meter fees, except any individual expenses 

costing over $75 must be listed separately; 

b. When you are authorized lodgings-plus per diem, you must state the M&IE 

allowance on a daily basis; 

c. When you are authorized a reduced per diem, you must state the reduced rate 

your agency authorizes on a daily basis; and 

d. When your agency limits M&IE reimbursement to the prescribed maximum M&IE 

for the locality concerned, you must state the reduced rate on a daily basis. 

e. Your agency may or may not require itemization of M&IE when reimbursement is 

limited to either the maximum M&IE locality rate or a reduced M&IE rate is 

authorized. 

2. The type of leave and the number of hours of leave for each day; 

3. The date of arrival and departure from the TDY station and any non-duty points visited 

when you travel by an indirect route other than a stopover to change planes or 

embark/disembark passengers; 

4. A signed statement, ``I hereby assign to the United States any rights I may have against 

other parties in connection with any reimbursable carrier transportation charges 

described herein,'' when you use cash to pay for common carrier transportation. 

Note: Each field office may require items to be included with the travel reimbursement

voucher in addition to the requirements stated in the Federal Travel Regulations. 
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Approving Travel Vouchers

Each field office should work with its embassy to develop specific travel voucher approval 

procedures. 

Some general guidelines to follow when approving travel vouchers include: 

• Travel voucher expenses should be compliant with the allowable expenses in the 

Federal Travel Regulations 

• The travel performed must be in accordance with the travel that was approved 

• An approving official should not approve his or her own travel expenses. Each 

field office should have rules in place to prevent this from happening 

Good practice: Each field office should maintain records of all approved travel 

reimbursement vouchers to ensure the Department of State disburses the appropriate amount 

of funds. 

Invitational Travel

The purpose of this section is to define invitational travel and provide guidance on how to use 

invitational travel. 

Definition

Invitational travel is: 

Authorized travel of individuals either not employed or employed (under 5 U.S.C. 5703) 

intermittently in the Government service as consultants and paid on a daily when-actuallyemployed basis and for individuals serving without pay or at $1 a year when they are acting in a 

capacity that is directly related to, or in connection with, official activities of the Government. 

Travel allowances authorized for such persons are the same as those normally authorized for 

employees in connection with TDY. 

DHHS Travel Policy states: 

DHHS program directors occasionally solicit participation in conferences, meetings, and 

consultations by persons who are not ordinarily involved in the Department’s activities. The 

participation of such persons is secured by invitational travel orders only. A letter that describes 

the purpose, place, and time of the activity; the travel arrangements to be made by the 

participant and the provisions for reimbursement of travel expenses; and a request for the 

participant’s written acceptance may be included with the travel order. 

Note: The Department of State , unlike CDC, uses travel grants instead of invitational travel 

to assist partners with travel to conferences, meetings and other activities. 
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When is invitational travel appropriate?

Each field office should exercise its best judgment in using invitational travel. 

General guidelines on when invitational travel is appropriate include: 

• When performing functions for or with the government on a limited basis 

• When serving as lecturers or participants at a conference or a meeting where the 

respective traveler’s expertise will enhance the conference or meeting 

General guidelines on when invitational travel is not appropriate include: 

• When the work in question can be performed by an FTE 

• When the type of travel is covered under an existing grant or cooperative agreement 

• When used to solely implement a program 

What are the entitlements of the individual on invitational travel?

DHHS Travel Policy states: 

Invited travelers will be reimbursed for travel expenses in the same manner and at the same 

rates as regular consultants. Travel orders will state the types of expenses to be reimbursed 

and the limits of reimbursement. 

How are the invitational traveler’s expenses paid for?

DHHS Travel Policy states: 

Invited travelers may submit their claims for reimbursement of travel expenses upon completion 

of their activities and before departing for their points of origin. The finance staffs of the inviting 

agencies will provide assistance in preparing travel vouchers and will review all claims to make 

certain that items directly connected with the purpose of the trip have been excluded. 

Reimbursable Travel

Reimbursable travel is when a private organization offers to reimburse CDC for all or a portion 

of an employee’s travel expenses. CDC employees may be invited to travel by a nonfederal 

entity such as a public company or professional organization who offers to pay all or a portion of 

the travel expenses using nonfederal funds. This type of travel is commonly referred to as 

sponsored 348 travel, as indicated by the DHHS 348 form required for reimbursable, in kind, or 

in cash travel. 

Rules to consider when accepting reimbursable travel: 

• Travelers may accept only those expenses that would otherwise be covered by 

government travel regulations. 

• Generally, expenses may not be accepted which exceed the maximum rates prescribed 

in the FTR. However, an approving official may allow a traveler to exceed the normal 

expense allowances if all additional expenses are paid by the sponsor and are 

comparable in value to that offered or purchased by other meeting attendees. 
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• Travelers cannot take annual leave in conjunction with trips that are sponsored, in whole 

or in part, by non federal sources. 

• A travel order originally created as 348 travel can be amended (i.e., from “in kind” to 

“reimbursable”) before the travel voucher is processed. 

• The acceptance of travel expenses must not create an actual or apparent conflict of 

interest. 

• Under certain circumstances, travelers may accept first-class or business-class air 

accommodations, as long as the cost is paid fully by the non-federal source, other 

travelers attending the meeting or similar function travel in the same class, and these 

standards are included in the Letter of Invitation. 

Field staff requested to travel on a reimbursable travel order should seek guidance from their 

respective Country Support Program Officer. 

Monitoring Open Travel Orders and Vouchers

Monitoring travel orders that have been open for a significant amount of time is a good practice 

to follow. The embassy will create an obligation when the travel order is approved, but may not 

review open travel orders to ensure the respective trip was taken. If the trip was never taken 

and the traveler does not intend to take the trip, the funds can be deobligated and used to fulfill 

other programmatic needs. Open travel vouchers should be reviewed to ensure the traveler 

gets reimbursed on a timely basis. 

Reasons a travel order may be open: 

• A travel order was never cancelled for a trip that was not taken 

• A travel voucher was never submitted for a completed trip 

Reasons a travel voucher may be open: 

• Partial travel vouchers 

• Unresolved main ticket 

• Unresolved extra ticket 

• Reclaim vouchers 

• Obligation problem 

• Unresolved voucher check payment 

• Outstanding advance 

• Unresolved payment 

Working with the Embassy to resolve open travel orders and vouchers

CDC cannot close open travel orders, embassy personnel must do this. In order to facilitate this 

process, field staff should follow up with the Department of State Financial Management Officer 

on a regular basis. To ensure accurate records of deobligating funds or processing travel 

voucher payments, field offices should keep record of any updates or changes based on the 

resolution of any open travel orders or vouchers. 
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Possible solutions for closing out open travel orders: 

• If the respective trip was taken, a voucher will need to be submitted for approval 

• If the respective trip was not taken and is not expected to be taken, the trip will need to

be cancelled in the system in order for the funds to be deobligated 

Section Summary

Key Points to Remember

9 Under certain circumstances, travel approval authority may be delegated to CDC 

employees to approve travel for civilian employees. 

9 Good business judgment should be exercised to ensure travel is necessary to implement 

the program and is the most cost advantageous to the government taking into 

consideration ticket cost, per diem, and any other factors. 

9 For creating travel requests, each field office should work with its embassy to develop 

specific travel request procedures. 

9 An approving official should not approve his or her own travel. 

9 Each field office should maintain a copy of all travel orders approved by the Embassy. 

9 Each field office should maintain records of all approved travel reimbursement vouchers 

to ensure the Department of State disburses the appropriate amount of funds. 

9 General guidelines on when invitational travel is appropriate include: 

o When performing functions for or with the government on a limited basis 

o When serving as lecturers or participants at a conference or a meeting where the 

respective traveler’s expertise will enhance the conference or meeting 

9 Reimbursable travel is when a private organization offers to reimburse CDC for all or a 

portion of an employee’s travel expenses. 

9 Open travel vouchers should be reviewed to ensure the traveler gets reimbursed on a 

timely basis and travel not taken is de-obligated. 

9 To ensure accurate records of de-obligating funds or processing travel voucher 

payments, field offices should keep record of any updates or changes based on the 

resolution of any open travel orders or vouchers. 

Reference Materials 

9 Department of Health and Human Services Travel Regulations - Appendix A 

9 HHS Reimbursable Travel Form 348 

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Safeguarding Assets 

The purpose of this section is to provide general guidance for asset management of property 

maintained in a field office. Proper controls in asset management reduce the possibility of theft 

and property misuse, and increase the accuracy of inventory records. 

The following areas will be discussed in this section: 

• Imprest Funds/Petty Cash 

• Accountable Property 

• Vehicles 

Imprest Funds/Petty Cash

Imprest funds are fixed cash or petty cash funds advanced to a cashier for cash disbursements 

or other cash requirement purposes as specifically authorized. The funds are charged against a 

government appropriation account by a federal government agency official and advanced to a 

duly authorized cashier. This fund may be of a revolving type, replenished to the level of a fixed 

amount as spent or used, or of a stationary value such as a change-making fund. An imprest 

fund is a method of payment, not an authorization for payment. 

At any given time, an imprest fund may consist of cash, uncashed government checks, and 

other documents such as unpaid reimbursement vouchers, sales slips, invoices or other 

receipts for cash payments. An imprest fund cashier must at all times be able to account for the

full amount of the fund. 

General guidelines for the following areas are provided in this section: 

• Establishment of an imprest fund/petty cash 

• Roles and responsibilities 

• Allowable payments 

• Supporting documentation requirements 

• Safeguarding the fund 

 CDC follows imprest fund guidelines established by the Department of Treasury’s 

Imprest Fund Policy Statement and Cashier’s Manual and the Department of State’s Foreign 

Affairs Handbook, Volume 4, Section H390. For your reference, these documents can be 

located in Appendix A – Reference Materials. These manuals should be made available for 

reference by the cashier, alternate cashier, and subcashier. 

Establishment of an imprest fund/petty cash

What is the procedure for establishing an imprest fund? 

The CDC Chief Financial Officer must determine there is a need to establish a new 

imprest fund and appoint/designate a cashier to support it. Additionally, the cashier must 

be appointed/designated at the embassy level. 
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How is the dollar limitation for purchases established? 

The single purchase dollar limitation is established as $500 per the Federal Acquisition 

Regulation Subpart 13.305-3, Conditions for use. This dollar limitation may not be permanently 

changed by anyone within the field; it can only be changed by federal laws/regulations. In 

emergency situations and when specific authorization has been obtained from the overseas 

chief of mission or principal officer, payments may be made for amounts not exceeding $3,000 

for any one transaction. 

How do I decrease/increase an established fund? 

When there is a need to permanently increase or decrease an existing overseas imprest fund 

balance, the requesting official must identify the need for the imprest fund, the waiver authority 

in 31 CFR 208.4, and the specific circumstances under which the fund will operate. The cashier, 

upon justifying the amount of change and obtaining the approving official’s signature on SF 211, 

Request for Change or Establishment of Imprest Fund, can initiate changes to the fund amount. 

The imprest fund amount should be evaluated by the approving official on a quarterly basis to 

ensure that the amount is what is needed to conduct normal business. 

Roles and responsibilities

 

To ensure the integrity and validity of imprest fund cash transactions and documentation, there 

should be a distinct separation of duties within the activity. This segregation of responsibilities 

provides internal controls to reduce the likelihood of fraudulent activity. 

The following roles will be discussed in more detail in this section: 

• Cashier 

• Alternate cashier 

• Subcashier 

• Approving official

What is a cashier? 

Cashiers are federal government employees or duly authorized personal services agreement 

employees (PSA) hired under 22 U.S.C. 2669, who have been designated as such by an 

approving official and are authorized to disburse cash or carry out other cash operations. 

According the Department of State’s Foreign Affairs Handbook, an agency must have a wavier 

from the Treasury Department to appoint a PSA to serve as a cashier: 

(4 FAH-3, H-399.1) Subcashiers of Other Agencies, requires that “...A subcashier of an agency 

other than the Department of State must be a direct hire employee of that agency unless the 

agency has Treasury Department authority to designate a personal services contractor...” and 

“...A request for designation is submitted by the other agency with full justification to the FMO or 

the Class B cashier’s supervisor at the post. The requested designation must be approved by 

the subcashier’s employing agency in accordance with that agency’s regulations for designation 

of subcashiers....” 
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As of January 1, 2006, CDC does not have a waiver from the Treasury Department to 

appoint PSAs to serve as cashiers. 

Contractors are not permitted to serve in the capacity of cashier. The cashier role is 

generally at the embassy level. The cashier is legally responsible for the full amount of funds 

assigned to his/her custody. Other responsibilities of the cashier include: 

• Safeguarding cash and all accountable documents. 

• Ensuring transactions are properly authorized and approved before imprest funds are 

disbursed. 

• Ensuring that adequate documents to substantiate proof of purchase are provided 

before imprest funds are disbursed. 

• Ensuring prompt and accurate recording of all payment transactions. 

• Preparing and submitting imprest fund reimbursement vouchers on a timely basis. 

It is strictly prohibited for a cashier to partake in any of the following: 

• Commingling one’s own money, or any other money, with the Government’s funds. 

• Loaning cash from the imprest fund 

• Using the funds for one’s own purposes or benefit 

• Depositing public money in financial institutions, unless authorized to do so. 

Are there different distinctions of cashiers? 

A cashier can have one of three designations, which determines the type of transactions they 

are permitted to conduct. 

1. Class A cashiers are authorized to make disbursements but may not advance an imprest 

fund to another cashier, besides the alternate. The Class A cashier is an accountable 

officer who is accountable to the U.S. disbursing officer (USDO) but under the supervision of 

a non-USDO American officer. 

2. Class B cashiers are authorized to make disbursements and may also advance funds to 

an alternate or subcashier. The Class B cashier is an accountable officer who is 

accountable to the USDO but under the supervision of a non-USDO American officer. 

3. Class D cashiers are designated solely for change-making purposes. 

What is an alternate cashier? 

Alternate cashiers are to serve as the cashier in the principal cashier’s absence, to prevent an 

interruption in services. Alternate cashiers are selected in the same manner as cashiers. All 

rules and standards of the cashier would apply to the alternate whether serving in the alternate 

or cashier role. 

What is a subcashier? 

Subcashiers are federal government employees or duly authorized personal services 

agreement (PSA) employees hired under 22 U.S.C. 2669, that are designated in writing by the 

head of the federal department, agency, or government corporation to receive funds from a 
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Class B or D cashier. Contractors may not serve as a subcashier. Subcashiers are those 

performing cashier responsibilities at the field level. 

Specific requirements for subcashiers include: 

• Establishing and maintaining a cashier file as set in the Department of State Foreign 

Affairs Manual and the Department of Treasury Manual of Procedures and Instructions 

for Cashiers. 

• Maintaining copies of initial request for and confirmation of designation and of the 

memorandum, cable, or letter of designation concerning the initial advance. 

• Maintaining copies of all correspondence regarding increases and decreases to the 

fund. 

• Maintaining copies of all correspondence pertaining to exceptions and/or questions 

about payments made by the cashier. 

• Balancing and reconciling the petty cash fund on a daily basis. A copy of these daily 

reconciliations must be kept for 60 days. 

• Completing the Department of State’s “Training for Overseas Cashiers” or equivalent 

training. 

What is an approving official? 

An approving official is appointed by the agency heads or their designees to appoint the cashier 

and review cash requirements. In field offices, the approving official is typically the Chief of 

Party or the Assistant Director for Operations. 

 

How should roles be separated? 

The following are basic guidelines for separating duties within an activity: 

• An approving official should not be responsible for any activity, which may result in an 

inappropriate influence on another activity. 

• The cashier should be an employee other than the person who approves purchases. 

• One class of cashier may not serve as an alternate to a principal of another class. This 

rule also applies to subcashiers. 

• Where the volume of transactions requires both the principal and alternate to act 

simultaneously, the principal should advance the alternate funds on a receipt basis. 

• A principal cashier may have more than one alternate or subcashier. 

• Neither alternate cashiers nor subcashiers should work for more than one principal. 

Allowable payments 

The imprest fund should be established to support minor office expenses, and is therefore not to 

be used for non-government business purposes. 

The following list provides examples of allowable/authorized items that may be submitted for 

payment: 

• To vendors and carriers, for small purchases in accordance with procurement 

regulations 

• Repair of equipment 
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• Reimbursement for travel expenses 

• Postage stamps, parcel post, COD postal charges, local hauling, transportation tokens 

or passes, taxi fares, and public utility bills 

• Program related common area enhancements, i.e., silk flowers and pictures for the 

decoration of federal buildings 

Imprest funds may also be used for change-making purposes, if deemed administratively 

appropriate. Any and all losses incurred for change-making will be assumed by the cashier, 

unless otherwise granted relief. 

The following items may not be purchased with imprest funds: 

• Payment of personal loans or personal bills 

• Purchase of food 

• Purchase of personal calling cards, holiday greeting cards, or flowers 

• Payment of traffic fines or tickets 

• Payment of salary “top offs” (bonuses, cash awards, etc) 

• Payment of payroll 

• Beverages, including coffee, tea, and bottled drinking water (unless detrimental to 

employees’ health), and related equipment and supplies for offices, reception areas, or 

conference rooms 

• Paperweights, ashtrays, plaques, or similar items for distribution as public relations 

• Picture frames for scenic or decorative pictures, personal collections of photographs, 

individual certificates and citations, and similar items 

• Refrigerators and microwave ovens purchased for personal offices for personal 

convenience 

While this is not an exhaustive list of allowable and unallowable payments, the general rule for 

an expenditure to be allowable is that it must be necessary to accomplish the purpose of the 

appropriation. 

Please contact your assigned budget analyst if you have a question regarding allowable 

purchases from the imprest/petty cash fund. 

Supporting documentation requirements

When items are purchased from imprest fund monies, there should always be supporting 

documentation attached. These documents must be reviewed and verified before the monies 

are to be disbursed for payment. 

Each request for payment should be accompanied by at least one of the following: 

• A form SF 1164, Claim for Reimbursement for Expenditures on Official Business or 

comparable agency approved form 

• A paid receipt 

• An original bill 

• A sales slip 
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• A cash register ticket, an invoice, a form SF 1165, Receipt for Cash-Subvoucher 

(Subvoucher) or comparable agency approved form, or an equivalent receipt form that 

itemizes supplies or services purchased and their amounts (signatures are not required) 

All records that support cash payments should be kept because they become subvouchers to 

the account.

Safeguarding the fund 

Where can I store the imprest fund? 

Physical security of the petty cash must be adequate to avoid fraudulent activity. The following 

are considered adequate security measures for housing the petty cash fund: 

For funds equal to or less than $500 

• GSA-approved security container; or

• A metal file cabinet equipped with a steel bar and secured by a three-position, dial-type, 

changeable combination padlock. 

For funds between $500 and $2000

• GSA-approved security container; and 

• Kept in a controlled access room, building, or structure during non-working hours. 

Additional security measures to protect the authenticity and accuracy of cash transactions and 

the overall fund balance include: 

• Limiting the access to the petty cash fund to the principal cashier. The alternate may 

have access, only when acting in the cashier role. 

• Protecting the combination to the safekeeping facility by keeping it in a sealed envelope 

for emergency access. If practicable, the combination should be kept at an off-site 

location. 

• The embassy should conduct periodic unannounced cash counts of the CDC subcashier 

and at least an annual count and review of the CDC petty cash fund. 

Note: For amounts greater than $2000, contact CDC headquarters for additional guidance 

on the physical security measures needed to protect the imprest/petty cash fund. 

How are funds secured when the cashier is absent or permanently leaves the field office? 

When the designated cashier is scheduled to be out of the office for more than 2 working 

weeks, all duties, responsibilities, and funds should be transferred to the alternate, if applicable. 

When the designated cashier is scheduled to be out of the office for less than 2 working weeks, 

only sufficient funds to continue normal business and cash transactions will be transferred to the 

alternate. 

In instances where the cashier’s absence is unplanned, a committee of three shall turn the total 

fund amount over to the alternate cashier, upon signing an OF 1129, Reimbursement Voucher, 
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which states the amount of funds turned over. The old receipt of custody should be held by the 

Director and turned over to the cashier, upon their return. 

When the cashier, alternate cashier, subcashier, or any other official that has had access to the 

imprest fund security container leaves the program, the combination should be immediately 

changed. A new cash count and reconciliation must be preformed. The new combination 

should only be given to the new cashier. The sealed envelope with the old combination should 

be destroyed and replaced with a newly sealed envelope containing the new combination. 

Accountable Property

Accountable property is any item that costs $5,000 or more, has a life expectancy of at least two 

years, and/or is identified as sensitive/personal appeal. Sensitive/personal appeal items are 

those items subject to theft and loss. 

The following items are considered sensitive/personal appeal items: 

• Laptops and personal computers (may include CPU, monitor, and keyboard as one 

system) 

• Camcorders/video cameras 

• Weapons 

• Vehicles 

What are the procedures to ensure accountability of property? 

Equipment with an acquisition cost of $5,000 or more, and equipment with an acquisition cost 

less than $5,000 and identified as sensitive/personal appeal equipment will be CDC bar coded 

regardless of cost and inventoried annually. The administrative officer/office manager should 

keep the inventoried property records list. The Department of State has their own tracking and 

bar code system for CDC purchases made by the embassy GSO. 

Other measures to ensure property is properly accounted for include: 

• Maintaining secured and/or controlled access to the property during non-working hours 

• Performing random counts and/or checks with data in the property records file 

• Fastening assets to stationary equipment (i.e., Locking laptop computers to an office 

desk) 

• Field offices should maintain a complete record of all accountable property and conduct 

periodic, at least once a year, physical inventory counts to ensure the property records 

are identical to the property counted 

What is the process for disposing of excess property? 

An executive agency may exchange or sell similar property and may apply the exchange or 

proceeds of the sale in whole or partial payment for similar replacement property. All of the 

proceeds from the sale will be available during the fiscal year in which the property was sold 

and for one fiscal year for obligation for the purchase of replacement property. 
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Recording property sales

If the sales proceeds are received after an obligation for replacement property has been 

incurred and within the prescribed time limits, the sale proceeds may be credited as a direct 

reimbursement to the appropriation account charged for the replacement property. 

If the sale proceeds are received before an obligation has occurred for the replacement 

property, but an administrative decision has been made and documented that the sale proceeds 

will be used as an appropriation reimbursement against the obligation for the replacement 

property within the prescribed time frames, the proceeds will be deposited to a budget clearing 

account. Department of State Financial Management Officers should be instructed to 

record the transaction to 75 F 3845 09. The budget clearing account does not have obligation 

authority and the Department of State does not track individual entries. Therefore, each field 

office should track the following: 

• Date of the property sale 

• Description of the item sold 

This will help facilitate the purchase of replacement property if purchased within the prescribed 

timeframe. 

Using property sales to purchase replacement property

If replacement property will be purchased within the prescribed timeframe, the following 

procedures should be followed: 

1. Contact your designated budget analyst. 

2. Your budget analyst will work with FMO to re-apportion the amount of the sales 

proceeds to a valid allotment. 

Handling property sales if replacement property is not purchased within one fiscal year

If the sale proceeds are not applied within the year of sale or the next fiscal year, the proceeds 

will be returned to the Treasury General Fund also known as Miscellaneous Receipts, 75R3220. 

Vehicles

Passenger and non-passenger vehicles may be purchased based on the availability of funds 

and the agency’s needs. Purchases of vehicles overseas through State Department 

procurement channels are permitted. 

How do I determine the type of vehicle needed? 

The need for a vehicle is typically decided by the Deputy or Chief of Party. 

In selecting the type of vehicle for acquisition, the most cost efficient and quality motor vehicle 

should be chosen. Overall vehicle needs and safety requirement should be considered when 

purchasing the vehicle. 
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The vehicle should be: 

• The minimum body size, engine size, and only the essential optional equipment 

necessary to fulfill the program needs. 

• The overall least expensive unit, including the acquisition costs, operating costs, and 

disposal costs. 

• Capable of serving as a dual purpose motor vehicle with the ability to haul both 

personnel and light cargo, whenever appropriate, to avoid the need for two motor 

vehicles. 

• Appropriate for the security posture of the country where the vehicle will be used. 

• Appropriate for use in the country considering factors such as right hand drive cars or 

available local parts and service. 

What is the process for purchasing a vehicle? 

The process is initiated when the requesting party forwards a memorandum setting forth the 

intended use and justifies the need for the vehicle through CIO headquarters for prior approval. 

If approved, a cable authorizing the purchase will be forwarded to the embassy to proceed with 

normal competitive bid solicitation. 

Purchase of vehicles from the U.S. must be made through GSA and not directly to a vendor. 

Purchase of U.S.-manufactured vehicles to meet official transportation needs abroad should 

always be the first preference when U.S.-manufactured vehicles will meet program needs. NonU.S. manufactured vehicles may be purchased when program needs cannot reasonable be met 

by an American vehicle. 

The following list provides some examples of when a non-U.S. manufactured vehicle may be 

purchased: 

• When there is a need for special requirements that cannot be met by U.S. 

manufacturers; 

• There is a lack of reliable spare parts and service in the area where the vehicle must be 

operated; 

• Security or other special operational needs necessitate use of non-U.S. made vehicles; 

• Emergency situations where it is impossible to wait for shipment of a U.S. manufactured 

vehicle; or 

• The total acquisition and life cycle expenses of non-U.S. made vehicles is at least one 

third less than that of U.S. made vehicles. 

Who may operate these vehicles? 

Government owned vehicles should be used by properly licensed federal employees or locally 

engaged drivers. Locally engaged drivers should only be used through Personal Services 

Agreements. Contractors and grantees should not use the motor vehicles, unless the contract 

or grant specifies the use of the vehicle in CDC inventory. 

Diplomatically licensed vehicles may not be loaned to or used by non-U.S. Government 

employees at any time. 
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What governs the operation of an overseas CDC vehicle? 

CDC vehicle operations overseas are governed and limited by the Chief of Mission under the 

State Department Basic Authorities Act. CDC/DHHS may also issue more restrictive guidance 

and regulations on vehicle procurement, disposal, and use.

How are the vehicles inventoried? 

The Material Management Branch of CDC Procurement and Grants Office (PGO) in Atlanta is 

responsible for the inventory, tracking and reporting of all CDC vehicles. All vehicles must be 

on the Post’s inventory, as well as, the CDC PGO’s inventory. 

How do I receive approval for vehicle maintenance? 

All repair and servicing work must be authorized. Vehicle maintenance is approved by whoever 

is in charge of the vehicles, i.e., the motor vehicle manager. The local motor vehicle manager 

may authorize in-house repair work up to $500 estimated costs and in accordance with 

established procurement policy. Procedures for vehicle maintenance may vary. 

What are the procedures for vehicle usage? 

Government owned vehicles are to be used for official government business only. The 

vehicle should not at any time be used for personal benefit, such as going to the bank, attending 

luncheons, other personal errands, or transporting anyone not conducting official business. 

Government vehicles should only be used when it is: 

• the least costly method of transportation available, taking into consideration the 

employees time and actual transportation costs; or 

• when no other practical means of transportation is available considering the mission to

be performed, the location, and any equipment needed to be transported to support the 

mission. 

According to CDC-109 Use of Government Owned Vehicles policy, any employee that uses the 

government vehicle for anything other than official business shall be suspended for not less 

than 30 days without compensation. If the circumstances warrant, the employee may be 

suspended longer or removed from office. 

Further information can be found in CDC-109 Use of Government Owned Vehicle policy 

located in Appendix A – Reference Materials. 

All employees are required to complete a Motor Vehicle Trip Record after using the motor 

vehicle. Employees should indicate the purpose for each trip. 

The Motor Vehicle Trip Record should be filed with the local motor vehicle manager. 

Are there any guidelines for use of the vehicle in home-to-work transportation? 

It is the responsibility of the employee to provide transportation between residence and place of 

employment. Public Law 99-550 and FMR 102-5 have established policy on the use of 
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government owned vehicles. The use of the government owned vehicle between home and 

work shall be restricted to: 

• The Secretary and employees engaged in field work 

• Officers and employees on travel, for transportation between home and rail, air, bus, or 

boat terminals between the terminal and place of temporary employment or residence 

• Employees on temporary duty assignments for transportation between the temporary 

residence and the place of employment, to obtain meals, or obtain services required for 

the well being of the employee 

• Employee on temporary duty that are scheduled to depart before the beginning of 

regular working hours, or if there will be a significant savings in time, and vice versa 

What is the process for obtaining insurance for the vehicle?

Insurance is to be purchased in accordance with the Chief of Mission policy. General U.S. 

Government policy states that principal officers and ranking officers of establishments abroad 

are authorized to purchase insurance against such liability and property and for such amounts 

as are required by local law or as they deem desirable. 

What are the proper procedures for disposing of a vehicle? 

Contact the Material Management Branch of CDC’s PGO Property Management Office for 

information concerning the transfer, grant, or disposal of vehicles. In many locations, the field 

office works with the embassy GSO for vehicle disposal after having advised PGO of their intent 

to dispose of a vehicle. 

What documentation should be kept on vehicles? 

To ensure that all acquired vehicles are properly maintained, the local motor vehicle manager is 

responsible for storing and retaining several forms of documentation. This documentation 

assists in identifying underutilized vehicles, providing internal controls over usage, and ensuring 

all vehicles are accounted for. 

Each office should maintain the following documentation: 

• A list of all purchased vehicles, including the vehicle VIN and license plate numbers 

• Vehicle maintenance records 

• Records of insurance coverage 

• Motor Vehicle Trip Records 

• Vehicle utilization records 

In May 2005, the Coordinating Office of Global Health distributed a cable regarding 

government vehicle usage. For your reference, the cable is located in Appendix A – Reference 

Materials. 
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Section Summary

Key Points to Remember

9 Imprest funds are fixed cash or petty cash funds advanced to a cashier for cash 

disbursements or other cash requirement purposes as specifically authorized. 

9 Contractors cannot be cashiers or subcashiers.

9 The imprest fund amount should be evaluated by the approving official on a quarterly 

basis to ensure that the amount is what is needed to conduct normal business. 

9 To ensure the integrity and validity of imprest fund cash transactions and documentation, 

there should be a distinct separation of duties within the activity. This segregation of 

responsibilities provides internal controls to reduce the likelihood of fraudulent activity. 

9 When items are purchased from imprest fund monies, there should always be supporting 

documentation attached. 

9 Physical security of the petty cash must be adequate to avoid fraudulent activity. 

9 Accountable property is any item that costs $5,000 or more, has a life expectancy of at 

least two years, and/or is identified as a sensitive item. 

9 Government owned vehicles are to be used for official government business only. 

9 Each field office should maintain vehicle maintenance records 

Reference Materials 

9 Department of Treasury’s Cashier’s Manual - Appendix A 

9 Department of State’s Foreign Affairs Handbook 4 FAH 390 – Appendix A 

9 Examples of SF211 Request for Change or Establishment of Imprest Fund – Appendix A 

9 SF1164 Claim for Reimbursement for Expenditures on Official Business – Appendix A 

9 SF1165 Receipt for Cash-Subvoucher – Appendix A 

9 SF1129 Reimbursement Voucher – Appendix A 

9 CDC-109 Use of Government Owned Vehicle policy located – Appendix A 

9 Cable on Government Vehicle Usage – Appendix A 

9 Motor Vehicle Trip Record Form – Appendix A 

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GSA SmartPay VISA Purchase Card Policy Guidelines 

The purpose of this section is to describe the main requirements of the GSA SmartPay VISA 

Purchase Card. The Purchase Card reduces the procurement lead-time and the other costs of 

processing purchases orders. Use of the Purchase Card also reduces the number of petty cash 

transactions processed for items below the micro-purchase threshold. A “micro-purchase” is an 

acquisition of supplies or services in which the aggregate amount does not exceed $2,500, 

except in the case of construction where the limit is $2,000. The Purchase Card is issued for 

Official Government purchases only. 

This section provides a brief description of what is required to receive a purchase card, but 

mainly focuses on rules regarding purchases and card administration. Specifically, the following 

topics will be addressed:

• Establishing a GSA SmartPay VISA Account 

• Making Purchases with GSA SmartPay VISA 

• Recording Purchases made with GSA SmartPay VISA 

• Penalties for Unauthorized Use 

• Auditing GSA SmartPay VISA Purchases 

For more detailed information about the information in this section, refer to the CDC’s 

GSA SmartPay VISA Procedure Manual located in Appendix A. 

Establishing a GSA SmartPay Account

The steps below provide an overview of the steps required to establish a GSA SmartPay VISA 

account. Only government employees are eligible to receive a GSA SmartPay VISA card. The 

cardholder can use the purchase card to buy goods and services for government use only

and is responsible for the proper use of the purchase card. The purchase card cannot be used 

for personal use. 

1. GAP’s Country Program Support Branch will notify employees if they are eligible to 

receive a Purchase Card. 

2. Once given approval to receive a Purchase Card, employees are required to enroll in the 

VISA Basic Training through CDC Corporate University. 

a. If you do not have access to the CDC Intranet, contact Teressa Starling at 

td3@cdc.gov to enroll in the VISA Basic Training course. 

3. Upon successful completion of the required training and written test, the following forms 

must be completed: 

a. Signed Terms and Conditions for use of the GSA SmartPay® VISA Purchase 

Card 

b. Cardholders Set-up Memo (establishes monthly default and default Common 

Accounting Number (CAN) to record transactions) 

c. Cardholder Set-Up Information Form 
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Purchase Limits

Generally, two types of dollar limits are applied to the purchase card: single purchase limit, and 

a monthly purchase limit. Both limitations are decided based on your delegation of authority 

and the budgetary limits of your office. The approving official determines the purchase limits. 

Is it possible to increase my single purchase limit?

As part of a pilot program with CDC’s Procurement and Grants Office (PGO), GAP field staff 

may be eligible for a single purchase limit increase up to $25,000 with a current threshold limit 

of $50,000. Field staff with an active GSA SmartPay VISA account can submit a request to 

increase their purchase limit by following the steps below: 

1. Employees must have an established GSA SmartPay VISA account. 

2. In order to be given consideration to be granted a delegation of authority to make single 

purchases up to $25,000, employees must successfully complete 80 hours of training. 

Contact your Country Program Officer for more information on how to enroll in these 

courses. 

a. Simplified Acquisitions Procedures (40 hours) 

b. Another 40 hours of training, as PGO deems appropriate. Appropriations Law 

training is recommended. 

3. Once courses are completed, submit an interest in limit increase to Country Support 

a. Submitting interest for a limit increase does not guarantee the increase will be 

approved. Each request will be reviewed on a case-by-case basis taking into 

account past GSA SmartPay VISA records and other factors. 

Training Requirements

Cardholders are required to take VISA refresher courses each year. Field staff will be notified 

by PGO when they are required to take a VISA Refresher training course. 

GAP will make an effort each year to provide a VISA Refresher course during the Management 

and Operations (M&O) annual meeting. Notification will be sent out in advance if the training 

will occur. 

Making Purchases with the GSA SmartPay VISA

Generally, the GSA SmartPay VISA card may be used under the simplified acquisition 

procedures to purchase any legal supplies or services that fall under the micro-purchase 

threshold ($2,500), except the items listed in the “Unauthorized” section. 

Public Law 103-355, The Federal Acquisition Streamlining Act of 1994, provides a micropurchase threshold of $2,500. Purchases below that threshold: 

• Need not be reserved for small business, 

• May be made without obtaining competitive quotations, if the buyer determines the price 

is reasonable, and 

• Are exempt from the Buy America Act 
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Before Using the Purchase Card 

Cardholders must adhere to the following procedures before using the GSA SmartPay VISA 

Card: 

1. Plan Monthly Purchases 

2. Ensure Availability of Funds – Establish the amount of funds before making purchases

with the purchase card. Purchases must be tracked during the month to ensure 

sufficient funds are available. 

3. Check Mandatory Sources 

4. Conduct Market Research 

5. Select the Best Value 

6. Complete the Credit Card Purchase Request Form (A copy of the request for can be 

found in Appendix A) 

7. Have your approving official sign the credit card purchase request form before making 

the purchase. 

Note: The person approving the credit card purchase must not be the same person who 

issues payment. 

Guidelines for Using the Card

Cardholders should follow these guidelines to ensure they comply with the applicable rules and 

regulations. 

1. Avoid Splitting the Requirement - It is never permissible to intentionally divide purchases 

into separate orders within the account threshold. This is called “splitting the 

requirement”. FAR 13.003 (d) states: 

Do not breakdown requirements aggregating more than the simplified acquisition 

threshold or the micro-purchase threshold into several purchases that are less than the 

applicable threshold merely to – 

1. Permit use of the simplified acquisitions

2. Avoid any requirements that apply to purchases exceeding the micro-purchase 

threshold of $2,500 

For example, if the single purchase limit is $2,500, and a government employee is trying 

to purchase an item for $3,000, the employee cannot split the transaction into one for 

$2,500 and one for $500. Another method of procurement would need to be used. 

2. The purchase card can be used for government purposes only. 

3. Only personnel who have received the proper delegation of authority can use the 

purchase card (No members of staff, supervisors or anyone else can use the card if they 

have not received a delegation of authority). 

4. Single purchases under $2,500 do not require competing bids. 

5. Single purchases between $2,500.01 and $25,000 require a minimum of 3 competitive 

bids. These bids must be documented in the Credit Card Purchase Request Form. 
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6. Only PGO contracting officers may make payments using the GSA SmartPay VISA 

account for existing contracts. 

7. Only purchase items on the Authorized Purchases list. 

Note: Check with your contracting officer to see if there are existing contracts that offer you 

a good price, service, and quality. These existing contracts have been negotiated and can 

sometimes offer advantages in time and money savings. Check with the merchant to determine 

if they accept the Purchase Card. 

Authorized Purchases

Cardholders must adhere to the authorized purchases list provided in the GSA SmartPay VISA 

Manual (last updated October 1, 2004). It is important to become familiar with the authorized 

and unauthorized purchase lists and additionally what purchases required additional 

authorization from an approving official. 

Cardholders must check with the warehouse and mandatory sources prior to purchasing these 

items. Authorized items with an ‘*’ require prior approval, backup documentation, or must be 

purchased from a mandatory source. 

Table 6 – Authorized GSA SmartPay VISA Purchases 

Advertisements Awards – refer to 

AHRC guidelines 

*Blackberry – see 

Handheld computing 

devices

*Business cards – 

mandatory source is 

Lighthouse for the 

Blind – FTEs only 

Cell

phones/conference 

phones and service 

*Computer related 

items: CTO approval 

required (parts, 

cables, printers, fax 

machines) 

*Conference 

registration for 

training and nontraining 

*Construction (not to 

exceed $2,000; 

DCMO approval 

required) 

Consultant services – 

fees only, no travel 

related expenses 

Courier services 

Digital cameras *Food for conferences 

– refer to policy 

Framing – for 

common areas and 

awards 

Furniture Graphic services – 

film/slide developing 

*Handheld computing 

devices – 

Blackberrys, Palm 

Pilots, PDAs (and 

related service) as 

directed on the ITSO 

website 

Honorariums Internet service – 

IRMO authority

required 

Lab supplies – 

glassware, reagents, 

chemicals 

Maintenance 

agreements – paid 

monthly not 

exceeding $2,500 per 

month 

Meeting space/booth 

rental 

*Moving services – 

small moves 

Office supplies – 

check warehouse and 

JWOD first 

*Palm Pilots, PDAs – 

see Handheld 

computing devices

Postage – warehouse 

stocks stamps 

Professional 

credentials – 

accreditations, 

licenses, 

certifications,

continuing education 

Reference 

materials/books

Repairs – nonrecurring, not covered 

by maintenance

agreement or 

warranty 

*Reprints – preapproval from MASO Retirement plaques 

Shuttle buses Subscriptions (up to 3 

years) 

Translation/transcripti

on services 

*Training (with 

approved AHRC 

training request)

Writer/editor services 

– simple enough to 

describe verbally – no 

multiple deliverables 
 Financial Management Overview for Overseas Program Officials 2/23/2006 

Financial Management Overview Page 101 of 123

Unauthorized Purchases

The following items should not be purchased with the Purchase Card. If an unauthorized 

purchase has been made, refer to the Auditing GSA SmartPay VISA Purchases section for 

more guidance. 

Table 7– Unauthorized GSA SmartPay VISA Purchases 

Advanced payments – 

except training and 

subscriptions 

Airline tickets 

 

Architect/Engineering 

services – exceptions 

DCMO, FPMO, RPSMA 

Automobile gasoline 

Back orders Camcorders/video 

cameras 

Cash advances Computers (personal or 

laptops) 

Framing – except awards 

and for common areas 

Gifts Luxury items – lamps 

and other private office 

decorations Office 

decorations – except for 

common areas Orders 

against existing contracts 

which do not stipulate 

VISA payments 

Personal use items – 

footrests, back supports 

(except for ergonomic 

workstation) fans, heaters, 

air purifiers, briefcases, 

mugs, etc. 

Printing and copying – 

MASO waiver required 

Refrigerators/microwaves 

for break rooms 

Rental or lease of motor 

vehicles, land or buildings 

Tax Telephone calls Telephone support services 

(prepaid) 

Temporary personnel Travel or travel related 

expenses 

Vehicles Weapons 

Recording purchases made with the GSA SmartPay VISA

This section describes the cardholder’s duties and responsibilities after making purchases with 

the GSA SmartPay VISA card. 

After making a purchase, a cardholder should complete the following procedures: 

• Log the purchase in the Managing Accounting Credit Card System (MACCS) system; 

assign object class code and CAN. All transactions are transmitted on a daily basis from 

U.S. Bank to the MACCS System. 

• Match and register transactions in MACCS – Each day, review the transactions that 

have been transmitted from U.S. Bank and match and register them in MACCS. Once a 

purchase has been registered, the approving official will receive an e-mail indicating that 

there is a purchase awaiting approval. 

At the end of each billing cycle: 

• Print reports – After all transactions are approved, print the Invoice Detail Report and the 

Finance CAN/Object Class report. 

• Sign report – Sign the Invoice Detail Report and attach the original purchase receipts. 

Forward this documentation to your approving official for signature. 
 Financial Management Overview for Overseas Program Officials 2/23/2006 

Financial Management Overview Page 102 of 123

• Maintain purchase records – Keep a file that contains documentation of your purchases. 

This file should store receipts, justifications, price quotes and any other documentation 

about the month’s purchases. 

If it is not possible to access MACCS, field staff should use an alternate method for 

documenting GSA SmartPay VISA purchases. 

Record Retention Requirements

The office should keep purchase documentation on-site for at least one fiscal year. It is a 

violation of Federal Records Management rules and regulations if a cardholder does not keep 

original receipts and documentation regarding purchases as a part of their official records. 

Failure to maintain proper documentation will result in a revocation of purchase card 

privileges. 

Penalties for Unauthorized Use

The purchase card should be used for official use only! No personal purchases are allowed 

and if any are made, this will be a basis for immediate cancellation of the card, possible 

disciplinary action, and possible criminal action. 

Intentional misuse of this card for unauthorized purposes will be considered an attempt to 

commit fraud against the U.S. Government and will result in immediate cancellation of the 

Delegation of Authority. The penalties for fraudulent use of the purchase card include a fine of 

not more than $10,000, or imprisonment for not more than five years, or both, under U.S.C. 287. 

If anyone suspects intentional misuse of a purchase card, they must immediately notify the 

Office of the Inspector General, the approving official, FMO and the program coordinator 

If personal purchases are made, the Financial Management Office will bill the employee the full 

cost of the purchase(s) plus interest and administrative debt collection fees authorized by the 

Debt Collection Act and take all actions necessary to collect the debt, including, if necessary, 

salary offset. 

If an authorized cardholder uses the purchase card to make an unauthorized purchase, the 

government is liable for payment and the agency is responsible for taking appropriate action 

against the cardholder. 

Use of the charge card by a person other than the cardholder, who does not have actual, 

implied, or apparent authority for such use and for which the cardholder receives no benefit is 

not the government’s liability. The approving official has ultimate responsibility. 
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Audit Requirements

A random sample audit program is being used to audit purchase card accounts. Each month 

FMO runs this audit program and requests supporting documentation from selected 

cardholders. 

FMO Audits

Each month FMO runs an audit program to randomly select Purchase Card accounts for audit. 

The following are guidelines for when an account is selected for audits: 

1. When an account is selected for audit, an employee will receive an e-mail from an 

auditor requesting the documentation for a specific month. 

2. The employee should make copies of the requested documentation prior to sending it to 

FMO in case he/she needs to reference the information, since it may take several weeks 

for the audit/review to be accomplished and the documentation to be returned. 

3. After FMO reviews the documentation, FMO forwards the files to PGO for procurement 

review. 

Below are some examples of what auditors may look for the following items when performing an 

audit review: 

Signatures - Both cardholder and approving official signatures are required on the 

Invoice Detail (SOA) report. 

Receipts – Receipt and/or packing slip for each purchase or appropriate documentation 

as to why no receipt is available. 

Tax - Documentation that a tax refund has been requested from the vendor or efforts to 

recoup tax. 

Training - Screens printed from mainframe training request for pre-payment of training 

costs. 

Discrepancies – All discrepancies in the amount charged and the logged amount are 

explained. 

Signatures on the charge slip – All signatures that are not the cardholder’s signature, are 

preceded by “received by _____________.” 

Framing – Charges for framing must include documentation that they are for a common 

area. 

Warehouse stock not suitable – If warehouse stock isn’t suitable (and therefore the 

purchase was necessary), then justification for the purchase must be included in the 

documentation. 

Computer components – Provide confirmation of IRMO approval. 

Books – Book purchases must have documentation on the title and for whom the book 

was purchased. 

Checks – Each check must have a completed Convenience Check Purchase Record. 

PGO review of improper card usage

PGO may conduct random reviews of individual cardholder purchases. This review focuses on 

unauthorized purchases and evidence of improper order splitting, as well as general adequacy 

of documentation and compliance with published procedures. 
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See below for information regarding the random reviews by PGO: 

• Any questions that arise as a result of this review will initially be addressed to the 

cardholder to supply supporting documentation. 

• If inappropriate cardholder purchases are identified, PGO will notify the approving 

official, FMO, and U.S. Bank and may unilaterally initiate administrative action to cancel 

the Purchase Card. 

• As appropriate PGO will recommend other actions including criminal prosecution or 

disciplinary action. 

For more details on the policy surrounding improper card usage, refer to CDC’s Policy 

on Unauthorized Contractual and Purchase Commitments located in Appendix A- Reference 

Materials. 

The table below summarizes the main requirements for using GSA SmartPay VISA. Refer to 

the specific sections above for more details. 

Table 8: Main Requirements for using the GSA SmartPay VISA 

LIMITS 

<= $2,500 > $2,500 up to $25,000 

Eligibility GAP headquarters will contact individuals 

eligible for a Purchase Card.

Employees must take required training and 

then submit interest for increase in limit to 

GAP headquarters. 

*Submitting interest for an increase in limit 

does not guarantee the increase will be

approved. 

Training 

Requirements 

VISA Basic Training 

VISA Refresher course 

VISA Basic Training 

80 hours of additional training

• 40 hours of Simplified Acquisition 

• 40 hours as PGO deems 

appropriate (Appropriations Law is 

recommended)

VISA Refresher Course 

Competition 

of Vendors 

No Competition of at least 3 vendors is required 

for purchases over $2,500. 

Include the 3 vendors on the Credit Card 

Purchase Request Form. 

Approval For specific authorized purchases as noted in

the authorized items list. 

Complete the Credit Card Purchase Request 

Form (1123) and obtain approval prior to 

making a purchase. 

Audit Random selection of Purchase Card accounts 

will be audited. 

Reviews of unauthorized purchases will be

conducted by PGO. 

Initially as part of the pilot program all 

purchases greater than $2,500 will be

audited. 

Reviews of unauthorized purchases will be

conducted by PGO. 
 Financial Management Overview for Overseas Program Officials 2/23/2006 

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Section Summary

Key Points to Remember

9 The cardholder can use the purchase card to buy goods and services for government

use only 

9 The person approving the credit card purchase must not be the same person who issues 

payment 

9 Have your approving official sign the credit card purchase request form before making 

the purchase 

9 It is not appropriate to split purchases to avoid the single purchase limit or the 

competition rules 

9 Only personnel who have received the proper delegation of authority can use the 

purchase card 

9 Single purchases under $2,500 do not require competing bids 

9 Single purchases between $2,500.01 and $25,000 require a minimum of 3 competitive 

bids, which must be documented in the Credit Card Purchase Request form 

9 Competition regulations must be followed 

9 Only PGO contract officers may make payments using the GSA SmartPay VISA account 

for already existing contracts 

9 Maintain a file that contains documentation of your purchases. This file should include

receipts, justifications, price quotes and any other relevant documentation 

Reference Materials 

9 CDC GSA SmartPay VISA Procedure Manual – Appendix A 

9 Credit Card Purchase Request Form – Appendix A 

9 CDC’s Policy on Unauthorized Contractual and Purchase Commitments – Appendix A 

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Glossary 

Activity: Any project, task or process required to carry out a program. Activities constituting a 

program vary with the nature and purpose of the program. 

Advice of allotment cable: Secured transmission permitting the Department of State to manage 

obligations and/or make payments on CDC’s behalf. 

Agency: Any office, commission, authority, administration board, Government-owned 

corporation, or other independent establishment of any branch of the Government of the United 

States. 

Allotment/Allocation: A distribution of an appropriation or fund within a prescribed amount to a 

primary organization component or a program manager for the purpose of making obligations. 

Apportionment: A distribution made by the Office of Management and Budget of amounts 

available for obligation or expenditure in an appropriation or fund account into amounts 

available for specified time periods, activities, projects, etc. The apportioned amounts limit the 

obligations to be incurred, or when specified, the expenditures accrued. 

Appropriation: An authorization by an act of Congress to incur obligations against and make 

disbursements out of the Department of Treasury for specified purposes. 

Appropriation Symbol: Each appropriation is set up with a Treasury Appropriation Fund Symbol 

(TAFS), which identifies the federal agency, the amount, the period of availability for obligation 

and the purpose. The TAFS is associated with an account at the Department of Treasury. 

Budget: The Budget of the United States Government sets forth the President’s comprehensive 

financial plan and indicates the President’s priorities for the federal government. 

Commitment: Any requisition that will require payment of money for future orders, contracts and 

services that will be performed in a given period. 

Common Accounting Number (CAN): A short-cut to transcribing a full accounting classification 

on documents and recording as input into the accounting system and is developed each year by 

budget, program and accounting staff. 

Comptroller General: The Comptroller General is the head of the General Accountability Office. 

The Comptroller General’s office issues decisions and opinions, called GAO Comptroller 

General Decisions, in areas of federal law such as appropriations, bid protests, and federal 

agency rulemaking. 

Continuing Resolution: Legislation enacted by Congress to provide budget authority for specific 

ongoing activities in cases where the regular fiscal year appropriation for such activities has not 

been enacted by the beginning of the fiscal year. Normally, this authorizes continuance of the 

program and often requires more resources than average of prior year (due to inflation). The 

continuing resolution usually specifies a rate at which the agency may incur obligations. 
 Financial Management Overview for Overseas Program Officials 2/23/2006 

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Fiscal Year: The fiscal year of the United States Government begins October 1 and ends 

September 30 of the following year, which is the numerical year by which it is designated. 

General Accountability Office (GAO): GAO is an independent, nonpolitical agency in the 

legislative branch of the United States Government. GAO is primarily concerned with how 

federal agencies/departments, through their programs and activities, implement the mandate or 

intent of legislation enacted by Congress. 

Imprest Fund: A petty cash type fund of a fixed amount in the form of currency or coin which 

has been advanced to a duly authorized cashier for cash payment or other cash requirements 

as specified in the designation or authorization. 

Object Classification: A uniform classification identifying transactions of the federal government 

by the nature of the goods or services purchased (such as personnel compensation, supplies 

and materials, equipment) without regard to the agency involved or the purpose of the programs 

for which they are used. 

Obligation: A binding agreement that will result in disbursements, immediately or in the future. 

Budgetary resources must be available before obligations can be incurred legally. 

Office of Management and Budget (OMB): Assists the President in preparation of the budget 

and formulation of the fiscal program and supervises and controls the administration of the 

budget. 

Outlay: A payment to liquidate an obligation. Outlays are the measure of government 

spending. The Department of State occasionally refers to outlays as liquidations. 

Post: Any diplomatic or consular establishment maintained by the United States abroad. Post 

is often used interchangeably with Embassy. 

Unliquidated Balance: The cumulative amount of budget authority that has been obligated, but 

not disbursed. 

Unobligated Balance: The cumulative amount of budget authority that is not obligated and that 

remains available for obligation under law. 

 Financial Management Overview for Overseas Program Officials 2/23/2006 

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Acronyms 

AHRC Atlanta Human Resources Center (Formerly HRMO) 

BEB Budget Execution Branch 

BFO Building and Facilities Office 

CAN Common Accounting Number is an eight-digit fiscal code that identifies the control 

and cost accounts of CDC’s accounting structure. 

CIO Center/Institute/Office 

COGH Coordinating Office of Global Health 

DHHS Department of Health and Human Services 

DOS Department of State 

DSSR Department of State Standardized Regulations 

FMFIA Federal Manager’s Financial Integrity Act 

FMO Financial Management Office 

FMO - 

Department of 

State 

Financial Management Officer at the U.S. embassy 

FSB Financial Services Branch; Branch within CDC’s Financial Management Office 

FSC Financial Service Center; Department of State’s financial support office located in 

Bangkok, Thailand and Charleston, South Carolina (USA) 

FTE Full-time Equivalent - Compensable work years; i.e., hours worked, or scheduled to 

be worked, divided by 2,080 hours. 

FTR Federal Travel Regulations 

FY Fiscal Year - The fiscal year of the United States Government begins October 1 and 

ends September 30 of the following year, which is the numerical year by which it is 

designated. 

GAO General Accountability Office 

GETA Government Employees Training Act 

GSA General Services Administration 

GSO General Service Officer at the U.S. embassy 

ICASS International Cooperative Administrative Support Services 

ICE Integrated Contracts Expert; Acquisition management system that manages all 

procurement activities 

IPAC Intra-governmental Payment and Collection system 

ITSO Information Technology Services Office 

JWOD Javits-Wagner-O'Day (JWOD) Program 

LES Locally Employed Staff 

MACCS Managing Accounting Credit Card System; Allows user to access, log and manage 

credit card transaction information. 

MASO Management Analysis and Services Office 

M&IE Meals and Incidental Expenses 

MOU Memorandum of Understanding 

NCHSTP National Center for HIV, STD, and TB Prevention 

NIP National Immunization Program 

OC The Object Classifications (OC) are used to provide a measure of cost analysis 

concerning obligations incurred. The major object codes are uniform throughout the 

federal government (the first three positions). The sub-object class codes are not 

uniform throughout the government, being optional for each department. 

OD Office of the Director 
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OMB Office of Management and Budget 

PCS Permanent Change of Station 

PGO Procurement and Grants Office 

PHS Public Health Service 

RFMS Regional Financial Management System 

SF Standard Form 

SOP Standard Operating Procedure 

SOW Statement of Work 

TAFS Treasury Appropriation Fund Symbol 

TDY Temporary Duty 

UFMS Unified Financial Management System 
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APPENDIX A – Reference Materials 

Section Reference Item Document/Website

Internal Controls Standards of Internal Control in the 

Federal Government 

Standards of Internal Control in the Federal 

Government

OMB Circular 123 “Management’s 

Responsibility for Internal Control” 

OMB Circular 123

Federal Budget Process Overview OMB Circular A-11 “Preparation, 

Submission and Execution of the 

Budget” 

OMB Circular A-11

Budget Execution in the Federal 

Government 

Budget Execution in the Federal Government

Appropriations Law Principles of Federal Appropriations 

Law

Principles of Federal Appropriations Law

CDC Provision of Light Food and 

Beverages at Conferences 

Provision of Light

Food and Beverages

Departmental Policy on Use of 

Appropriated Funds for Food at HHS 

–Sponsored Conferences 

"HHS policy on Food

at Conferences.pdf"

DHHS Logistics Management Manual DHHS Logistics Management Manual

Restrictions on Personal 

Convenience Items 

"Restrictions on 

Personal Convenience

Allowable Expenses for Honor 

Awards, Honor Ceremonies and 

Informal Recognition Awards 

Allowable Expenses

for Honor Awards and

Reconciling the P60/P62 RFMS Viewer request form 

RFMS Viewer

Request Form.doc

Travel Department of Health and Human

Services Travel Regulations 

DHHS Travel Regulations

Reimbursable Travel Form – 

DHHS 348 

"DHHS Reimbursable

Travel Form 348.pdf"

Safeguarding Assets 

Imprest Fund/Petty Cash Department of Treasury’s Cashier’s 

Manual 

Department of

Treasury Cashier's Ma

Department of State’s Foreign Affairs 

Handbook 

Department of State

FAH Vol 4 Sec. H 390

Example of SF211 Request for 

Change or Establishment of Imprest 

Fund 

Completed

SF-211.pdf
 Financial Management Overview for Overseas Program Officials 2/23/2006 

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SF 1164 Claim for Reimbursement 

for Expenditures on Official Business 

SF 1164.pdf

SF 1165 Receipt for CashSubvoucher 

SF 1165.pdf

OF 1129 Reimbursement Voucher

OF 1129.pdf

Vehicles CDC Policy on Government Owned 

Vehicle Usage 

"Use of Govt Owned 

Vehicles-CDC 109.doc

Motor Vehicle Trip Record Form 

DOS Daily Vehicle

Usage_OF108.pdf

Cable on Government Vehicle Usage 

Cable on Govt

Vehicle Usage.doc

GSA SmartPay VISA Policy

Guidelines 

CDC GSA SmartPay VISA Procedure 

Manual 

VISA Manual.pdf

Credit Card Purchase Request Form 

CDC Purchase

Request Form.doc

CDC’s Policy on Unauthorized 

Contractual and Purchase 

Commitments 

CDC Policy on

Unauthorized Contrac
 Financial Management Overview for Overseas Program Officials 2/23/2006 

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Appendix B – CDC Financial Transaction Responsibility Matrix 

Post-Held Funds

CDC Financial Transactions – Responsibilities 

Post Held Funds

DOS Embassy FSC F

MO-GA

P

BudgetCOGH FMO/FSB Field Staff 

Identifies activity for funding X X

Determines optimal method to obligate and disburse funds X X

Prepares advice of allotment cable specifying Post Held funds X

Prepares 6012 to tie up funds in CDC Accounting System X

Forwards a copy of the cable to DHHS for approval 

If there is no objection from DHHS, transmits to embassy

X

Records allotment (funding limits) in post financial system X

Identifies specific needs and coordinate with embassy staff (travel, 

supplies, personnel services, etc.). X

Ensures goods and services are authorized within CDC’s 

appropriation. X

Prepares obligating document and obligates funds against previously

established allotment 

X

Records obligation in post financial system X

Verifies goods are delivered/services or travel performed X X

Receives vendor/employee prepared invoice/voucher for payment 

against obligation 

X X

Inputs payment data into accounting system X

Transmits accounting data to FSC X

Prepares monthly reports of obligations and disbursements and 

transmit to CDC and post personnel monthly

X

Reviews and validates obligations and expenditures on report X

Posts obligations and expenditures to CDC’s UFMS X

Reviews pertinent financial reports for accuracy X
 Financial Management Overview for Overseas Program Officials 2/23/2006 

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Atlanta Held Funds

CDC Financial Transactions – Responsibilities 

Atlanta Held Funds

DOS Embass

y

FSC F

MO-GA

P

BudgetCOGH PGO FMO/FSB Field Staff 

Identifies activity for funding X X

Determines optimal method to obligate and disburse funds X X

Prepares advice of allotment cable specifying Atlanta Held funds X

Forwards a copy of the cable to DHHS for approval 

If there is no objection from DHHS, transmits to embassy

X

Identifies specific needs and coordinate with CIO (travel, supplies, 

personnel services, etc.)

X

Ensures goods and services are authorized within CDC’s 

appropriation. X X

Prepares obligating document and obligates funds X X

Records obligation in CDC’s Unified Financial Management System

(UFMS) 

X

Ensures that a copy of the obligating document is available for the 

embassy

X X X

Verifies goods are delivered/services or travel performed X X X

Receives vendor/employee prepared invoice/voucher for payment 

against obligation 

X

Inputs payment data into DOS accounting system X

Transmits accounting data to FSC X

Prepares monthly reports of obligations and disbursements and 

transmit to CDC and post personnel monthly

X

Reviews and validates obligation and expenditure on report X

Posts obligations and expenditures to UFMS X

Reviews pertinent financial reports for accuracy X X
 Financial Management Overview for Overseas Program Officials 2/23/2006 

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Atlanta Direct Funds

Summary of Department of State Responsibilities

CDC Financial Transactions – Responsibilities 

Atlanta Direct Funds

DOS Embassy FSC F

MO-GA

P

BudgetFMO/FSB Field Staff 

Identifies activity for funding X X

Determines optimal method to obligate and disburse funds X X

Identifies specific needs and coordinate with CIO (travel, supplies, personnel 

services, etc.) 

X

Ensures goods and services are authorized within CDC’s appropriation. X X

Records obligation in CDC’s Unified Financial Management System (UFMS) X

Verifies goods are delivered/services or travel performed X X X

Receives vendor/employee prepared invoice/voucher for payment against 

obligation 

X

Inputs payment information into CDC accounting system X

Reviews and validates obligations and expenditures on budget report prepared 

by GAP budget analysts 

X X

Posts obligations and expenditures to CDC’s UFMS X

Reviews pertinent financial reports for accuracy X

Department of State - Responsibilities 

Post Held Atlanta Held Atlanta Direct 

Receives advice of allotment cable from CDC X X

Records allotment (funding limits) in Post financial system X

Prepares obligating document and obligates funds against previously established allotment X

Records obligation in post financial system X

Verifies goods are delivered/services or travel performed X

Receives vendor/employee prepared invoice/voucher for payment against obligation X X

Ensures payments do not exceed available funds in field office’s allotment X X

Inputs payment data into accounting system X X

Transmits accounting data to FSC X X

Distributes monthly reports of obligations and disbursements to GAP field staff monthly

(P60 and P62 reports)

X

Distributes monthly reports of disbursements only to GAP field staff monthly (VADR report) X X
 Financial Management Overview for Overseas Program Officials 2/23/2006 

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Appendix C – Cable Examples 

Post Held Funds Cable

PRIORITY 

FM CDC ATLANTA GA USA 

TO AMEMBASSY ABIDJAN 

INFO RUEHFSC/USOFFICE FSC CHARLESTON 

INFO RUEHC/SECSTATE WASHDC 

INFO RUEHPH/CDC ATLANTA GA 

ABIDJAN FOR FMO AND ADMIN OFFICER 

ABIDJAN INFO FOR CDC NOLAN 

FSC CHARLESTON FOR ACCOUNTING 

FSC CHARLESTON INFO NANCY DURHAM 

SECSTATE FOR AF/EX 

SECSTATE DEPT PASS TO DHHS FOR STEIGER OGHA 

ATD # 5307 

TAGS: CDC, ABUD, AFIN, AMGT, NCHSTP 

SUBJECT: CDC ADVICE OF ALLOTMENT – COTE D’IVOIRE - CDC GLOBAL AIDS 

PROGRAM ACTIVITIES IN FY 2005. 

1. This is an action cable. Request for Embassy Abidjan assistance 

is specified in para 2. 

2. CDC authorizes Embassy Abidjan to incur obligations up to, but not 

to exceed, USD 750,000 for operational support of the CDC Global AIDS 

Program activities in Cote D’Ivoire. 

Please use the following fund cites info: 

Appropriation ID: 75 5/6 0943 

Agency/Bureau ID: 75-09 

Allotment/CAN: 5921 000R 530 

Function/Document Number: 00030106 

Total This Authorization: USD 750,000 

This authorization is for FY 2005. This brings the total authorized 

for this program in FY 2005 to USD 2,857,654. 

All funds associated with this program are considered post held, 

repeat post held, funds. 

3. This funding does not include human subjects research. 

4. The CDC program contact for this cable is Henry Roberts, TEL: 404-

639-6353, FAX: 404-639-4268, EMAIL: cmu7@cdc.gov. The programmatic 
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contact for this cable is Country Support Officer Matt Stockton; TEL: 

404-639-8891, FAX: 404-639-8105. 

5. CDC appreciates Embassy Abidjan assistance with this request. 

6. Please transmit cable reply to RUEHPH/CDC ATLANTA GA and make ref 

to ATD number above. 
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Atlanta Held Funds Cable

PRIORITY 

FM CDC ATLANTA GA 

TO AMEMBASSY HARARE 

INFO RUEHFSC/USOFFICE FSC CHARLESTON 

INFO RUEHC/SECSTATE WASHDC 

INFO RUEHPH/CDC ATLANTA GA 

HARARE FOR ADMIN OFF AND FMO 

HARARE INFO FOR CDC MOFFAT 

INFO CDC/SHANNON HADER 

FSC CHARLESTON FOR ACCOUNTING 

FSC CHARLESTON INFO NANCY DURHAM 

SECSTATE FOR AF/S 

SECSTATE DEPT PASS TO HHS FOR STEIGER OGHA 

ATD # 

TAGS: CDC, OSCI, TBIO, PGO, US, ZI 

SUBJECT: FUNDING AUTHORIZATION AND PAYMENT ASSISTANCE REQUEST TO 

ZIMBABWE 

1. This is an action cable. HHS/CDC requests Embassy Harare, FSC 

Charleston assistance as specified in paragraph 5. 

2. HHS/CDC hereby authorizes Embassy Harare to make payments on CDC 

issued cooperative agreements up to but not to exceed the approved 

amounts listed in paragraph 5. 

3. HHS/CDC requests the assistance of Embassy Harare and FSC Charleston 

to facilitate payment of the cooperative agreements in either local 

currency or US dollars (when justified) through established financial 

disbursement processes. Justifications for payments in US dollars 

must be facilitated by CDC Zimbabwe and forwarded to Embassy Harare 

for approval. 

4. HHS/CDC requests Embassy Harare and FSC Charleston to incorporate 

the specific requirements outlined in paragraph 6 into the payment 

process. 

5. The CDC Zimbabwe has been tasked to provide copies of supporting 

cooperative agreement award documents as well as banking details for 

each recipient, as needed, directly to Embassy Harare and FSC 

Charleston. 
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The identification of the cooperative agreement recipients, and the 

amount of funds available and fund cite for each recipient is as 

follows: 

University of Zimbabwe 

Department of Community Medicine 

U62/CCU023989-01-1 

Amount of funds: USD 64,867.00 

Appropriation ID: 75 5/6 0943 

Agency/Bureau ID: 75-09 

Allotment/CAN: 5921 00BN 001 

Object Class: 41.51 

Function/obligation number: CCU023989 

Total this Authorization: USD 64,867.00 

Deseret International 

U62/CCU022379-03-1 

Amount of funds: USD 15,000.00 

Appropriation ID: 75 5/6 0943 

Agency/Bureau ID: 75-09 

Allotment/CAN: 5921 00BN 001 

Object Class: 41.51 

Function/obligation number: CCU022379 

Total this Authorization: USD 15,000.00 

Sharing Health Empowerment 

U62/CCU022386-03-1 

Amount of funds: USD 20,000.00 

Appropriation ID: 75 5/6 0943 

Agency/Bureau ID: 75-09 

Allotment/CAN: 5921 00BN 001 

Object Class: 41.51 

Function/obligation number: CCU022386 

Total this Authorization: USD 20,000.00 

All funds associated with this project shall be considered 

Atlanta/Agency held, repeat Atlanta/Agency held funds. 

6. CDC Atlanta – Specific Requirements: For each payment 

request, the recipient will be required to submit the following 

documents for endorsement by CDC Zimbabwe and approval by CDC 

Atlanta. A scanned or faxed copy of the paperwork to CDC 

Atlanta is sufficient. 

a. Payment Invoice communicating the date, amount of funds 

requested, currency requested (on organization letterhead); 

b. Completed Standard Form 1034 (form on file at CDC Zimbabwe); 

c. Completed Recipient Spending Report (form on file at CDC 

Zimbabwe); 

d. Voucher continuation Form (form on file at CDC Zimbabwe). 
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The CDC Atlanta office will transmit all approved voucher 

payments to CDC Zimbabwe by email or fax. The CDC Zimbabwe 

office will forward payment requests to the Embassy Harare for 

payment execution. 

CDC Zimbabwe and Embassy Harare are requested to closely track 

all payments so as to ensure that recipient payments do not 

exceed actual cooperative agreement award amounts. 

7. In order to ensure prompt receipt of cable response at CDC, please 

transmit cable reply or cable request for additional information 

directly to RUEHPH/CDC ATLANTA GA, Attn: PGO/Shirley Wynn. 

8. CDC appreciates Embassy assistance and consideration. 

9. If additional information is needed, please contact Shirley Wynn, 

phone 770-488-1515, fax 770-488-2688, e-mail zbx6@cdc.gov. 
 Financial Management Overview for Overseas Program Officials 2/23/2006 

Financial Management Overview Page 122 of 123

Appendix D – Process Flowcharts 

Post Held Funds – Process Flowchart 

GAP Budget 

Analysts

Department 

of State - 

Embassy

Field Staff

Department of State - 

Regional Financial 

Service Centers

Financial 

Management Office - 

Financial Services 

Branch

Checks for

Available Funds

Establishes

Allotment Using 

Accounting 

Information

Prepares 

Funding Cable 

Specifying Post

Held Fund

Obligates Funds

Against 

Allotment

Coordinates

with Embassy to 

Prep Obligating 

Documents 

Validates 

Invoices & 

Vouchers

Certifying 

Officer Makes 

Payments on

Invoices

Enters

Expenses in

Financial

System 

Prepares

Monthly Reports 

(P60/P62/VADR)

"Ties up" the 

Funds in

Accounting 

System

Reviews P60/

P62

Reviews P60/

P62

Finalizes Cable/

Forwards to

DHHS/

Transmits Cable

Approves Cable 

Allotment

DHHS

Coordinating

Office of 

Global Health

Posts Expenses

into CDC 

Accounting 

Based on VADR

Flowchart for Post-Held Funds

Field Staff

Request 

Funding for

Activity

Prepares Form

6012 -Misc. 

Funding 

document

Checks 

Funding 

Amount

1

2 a

3

4 a

5

6 7 a

7 b

8

9 10

2 b 2 c

4 b

12

11

13

14