Financial Controls and Records

Three pieces on Chapters 3 and 6 of Volume 15 of the Financial Management Regulation: the uniform case file and records retention, accounting for administrative and embassy office funds, and year-end reviews, write-offs, Antideficiency Act violations and adverse financial conditions.

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Three pieces in this topic

The case file and how long it is kept

Each activity keeps a complete audit trail, the uniform folder has eighteen sections, and closed files may be retired but never destroyed.

Accounting for administrative funds

One allotment per component, fiscal year identity for six years, and no deobligating old money to reuse it in a later year.

Year end, write-offs and the Antideficiency Act

Unneeded authority is withdrawn by September 30, small imbalances can be written off, and the trust fund is treated as appropriated money.

Key terms in this topic

Case file General Records Schedules Records disposition schedule Uniform case folder Retire Allotment Status-of-Allotment report Fiscal year identity Unliquidated obligation Memorandum record Year-end OA request Problem disbursement Write-off authority Antideficiency Act (ADA)Adverse financial condition

Financial Controls and Records

Three pieces in this topic

The case file and how long it is kept

Accounting for administrative funds

Year end, write-offs and the Antideficiency Act

Key terms in this topic

Other topics in funding and appropriated programs