GLOSSARY OF CASH MANAGEMENT TERMS
Accountable Officer--a Government official who, on behalf of the United States, receives
and maintains public funds, certifies vouchers, or maintains or draws checks on accounts
of the United States in depositary banks designated by the Secretary of the Treasury.
Action Plan--a cash management report documenting an organization unit's efforts to
accelerate receipts, control disbursements, or reduce excess cash balances. Such action
plans are to include the objective, tasks, and timeframes for completing a cash
Administrative Charges--additional costs incurred in processing and handling a debt
because it has become delinquent. Charges should be based on actual costs incurred or
cost analyses which estimate the average of actual additional costs incurred for particular
types of debt at similar stages of delinquency. Administrative charges should be accrued
and assessed from the date of delinquency.
Administrative Offset--to withhold money payable by the Government to, or held by the
Government for, a person or entity to satisfy a debt that the person or entity owes the
Government. Generally, administrative offset does not apply to current Federal
employees except for the collection of travel advances (5 U.S.C. Sec. 5705) and
employee training expenses (5 U.S.C. Sec. 4108). (Also, see Salary Offset.)
Agency Location Code (ALC)--a four- (4) or eight- (8) digit number identifying an
organization unit or area within an agency. The first two (2) digits identify the agency or
department, the second two (2) digits identify the organization unit, and if applicable, the
remaining four (4) digits identify the particular accounting station within that
organization unit. Each reporting office which prepares an SF 224, Statement of
Transactions, will be identified by an ALC.