Terms and Definitions
| accompanying, accompanied - a. an alien who is issued an immigrant visa within 6 months of - (1) The date of issuance of a visa to the principal alien; (2) The date of adjustment of status in the United States of the principal alien; or (3) The date on which the principal alien personally appears and registers before a consular officer abroad to confer alternate foreign state chargeability or immigrant status upon a spouse or child. b. An accompanying relative may not precede the principle alien to the United States. | (SOURCE - DOS/ USAID, FAM, 9 FAM 102.3-1 (U)) |
| accountability - The ability to account for personal property by providing a complete audit trial for property transactions from receipt to final disposition. | (SOURCE - DOS/ USAID, FAM, 14 FAM 411.4) |
| accountability - The obligation imposed by law or lawful order or regulation on an officer or other person for keeping accurate record of property, documents, or funds. | (SOURCE - DOD, DOD Dictionary, JP 1) |
| accountability statements or statements of accountability - U.S. disbursing officers (USDOs) prepare and submit statements of accountability to the Department of Treasury monthly on From SF-1218, Statement of Accountability (Foreign Service Account (FSA), which determine the accountability of the disbursing officers FSA account. | (SOURCE - DOS/ USAID, FAH, 4 FAH-2 H-131) |
| accountable officer - An officer or employee who is designated as such or in possession of official funds. This individual is personally accountable for all funds advanced to or in possession of the individual until one of the following occurs - (1) The funds are returned to the U.S. disbursing officer (USDO), bureau, or cashier who advanced them; (2) The funds are deposited in the proper U.S. Government depositary account. The accountable individual may be granted relief if certain conditions are met. | (SOURCE - DOS/ USAID, FAH, 4 FAH-3 H-392) |
| accountable officer - Any U.S. Government officer or employee who by reason of his or her employment is responsible for or has custody of U.S. Government funds. An accountable officer is personally liable to the U.S. Government for any loss of the funds in his or her charge, regardless of fault, unless relief is granted or the loss is recovered. Accountable officers include such officials as authorized disbursing officers, certifying officers, collecting officers, cashiers, or consular officers and other employees who have custody of U.S. Government funds. | (SOURCE - DOS/ USAID, FAM, 4 FAM 414) |
| accountable property - Personal property that must be tracked on property records, including capitalized property, inventoried as required, that meets the following criteria - (1) Regardless of cost - (a) Government accountable property on loan; (b) Motor vehicles; (c) Aircraft; (d) Boats; (e) Heritage assets; (f) Leased property; (g) Firearms, aiming, and night-vision optics; (h) Sensitive personal property; (i) Protective personnel equipment (helmets, vests, etc.); (j) Classified or unclassified CPUs, monitors, and laptop computers; (k) All personal property located in warehouse or storeroom; (l) Two-way mobile radio systems with programmed frequencies such as emergency and evacuation or local guard force channels; (m) Fuel; (n) Furniture and equipment in residence; (o) Fire extinguishers; and (p) Munitions list items; (2) Serialized property having an acquisition cost of $500 or greater per item; and (3) Nonexpendable personal property with an acquisition cost of $5,000 or more per item. | (SOURCE - DOS/ USAID, FAM, 14 FAM 411.4) |
| accountable property - Property that must be tracked on accountable property records and inventoried, as required. | (SOURCE - DOS/ USAID, FAH, 14 FAH-1 H-013) |
| accounted for - (A) the person is returned to United States control alive; (B) the remains of the person are recovered and, if not identifiable through visual means as those of the missing person, are identified as those of the missing person by a practitioner of an appropriate forensic science; or (C) credible evidence exists to support another determination of the person's status. | (SOURCE - DOD, US Code 10, §1513) |
| accounting functions - The methods and procedures used by the Department to record, classify, and report information on its financial position and operations. Encompassed are the various operations related to financing sources and gains, expenses, losses and transfers out, costs, assets, liabilities, and net position activities. This includes the manual and automated procedures and processes from the point a transaction is authorized (initiated) to issuance of financial statements and management information reports containing the data in detail or in summary form. | (SOURCE - DOS/ USAID, FAM, 1 FAM 611.5) |
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