[Federal Register Volume 61, Number 175 (Monday, September 9, 1996)]
[Notices]
[Pages 47520-47523]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-22933]
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DEPARTMENT OF HEALTH AND HUMAN SERVICES
Office of the Secretary
Statement of Organization, Functions and Delegations of
Authority; Assistant Secretary for Management and Budget
Part A, Office of the Secretary, Statement of Organization,
Functions and Delegations of Authority for the
[[Page 47521]]
Department of Health and Human Services, Office of Management and
Budget, is amended. Chapter AMN, Office of Finance, as last amended at
57 FR 37820, 8/20/92 is deleted and replaced with a new Chapter AMS.
The changes are as follows:
1. Delete in its entirety Chapter AMN and replace with the
following:
Section AMS.00 Mission. The Office of Finance (AMS) provides
financial management advice and leadership to the Secretary and the
Assistant Secretary for Management and Budget/Chief Financial Officer
(ASMB/CFO), and the Operating Division CFOs, on (1) budget execution
policies and standards for financial systems and financial reporting
including audited financial statements in conformance with
governmentwide accounting concepts and standards; (2) cash and credit
management, debt management, payment management including disbursement
activities and functions, and travel management; (3) the design,
development, operation, and enhancement of Department-wide and
component financial systems; (4) the preparation of the HHS Financial
Management Status Report and Five Year Plan and the HHS Annual Report
including financial statement and discussion and analysis and
performance measures; (5) the development of outcome-based performance
measures and performance plans through facilitation and training forums
and best practices; (6) in coordination with other ASMB components,
participates in the clearance/approval process for program information
systems that provide financial and/or program performance data which
are used in financial statements; (7) approval of the job descriptions
and skill requirements for OPDIV CFOs, on the selection of OPDIV CFOs,
and provides advice to the ASMB/CFO who participates with the OPDIV
Head in the annual performance plan/evaluation of the OPDIV CFO; and
(9) on the qualifications recruitment, performance, training and
retention of all financial management personnel.
Section AMS.10 Organization. The Office of Finance is headed by
the Deputy Assistant Secretary, Finance, who is also the Deputy Chief
Financial Officer and reports to the Assistant Secretary for Management
and Budget/Chief Financial Officer. The organization is composed of the
following:
Immediate Office (AMS)
Office of Financial Policy (AMS1)
Division of Financial Management Policy (AMS11)
Division of Accounting and Fiscal Policy (AMS12)
Office of Financial Systems (AMS2)
Office of Budget Execution (AMS3)
Section AMS.20 Functions. The Office of Finance (AMS):
a. Manages and directs HHS' implementation of major financial
management legislation including the Chief Financial Officers Act of
1990 as amended by the Government Management Reform Act of 1994 (GMRA),
the Prompt Payment Act, Debt Collection Improvement Act of 1996 and the
Cash Management Improvement Act (CMIA) among others.
b. Develops and executes, in coordination with the Office of the
Budget, spending policies and procedures for continuing resolutions and
appropriations.
c. Makes specific studies and appraisals of the financial aspects
of program operations systems designs and data requirements to ensure
compliance with objectives of the CFO Act and related legislation as
assigned Assistant Secretary for Management and Budget/Chief Financial
Officer (ASMB/CFO).
d. Establishes a financial management planning process under the
CFO Act for providing guidance and performance measurement indicators
that enable the ASMB/CFO to evaluate the Operating Divisions.
e. Provides support and guidance to the Operating Divisions
(OPDIVs) for strategic planning and for the development and
implementation of performance measures under the Government Performance
and Results Act (GPRA).
f. Develops and manages a Department-wide system for estimating and
controlling outlays. Assists the Office of Budget in the presentation
of budget outlay estimates to the Office of Management and Budget and
the Congress.
g. Recommends and issues Department-wide policies and procedures
relating to the expenditure and collection of funds administered by the
Department.
h. Establishes uniform standards, policies, classifications, and
terminologies to be used throughout the Department in budget execution,
and financial and cost reporting.
i. Develops and maintains financial management data collection and
reporting systems on programs, activities and operations of the
Department.
j. Oversees, monitors, and evaluates the design, development,
implementation, operation and enhancement of Department-wide and
component accounting and financial management systems.
k. Provides Departmental policy guidance to the Payment Management
System (PMS) operated by the Program Support Center to assure that a
consistent Departmental policy is maintained.
l. Ensures that financial systems provide for timely and accurate
reporting of grantee and/or contractor costs and performance data.
m. In coordination with other ASMB components, participates in the
clearance/approval process for program information systems that provide
financial and/or program performance data which are used in financial
statements.
n. Develops and executes policies and procedures relating to the
evaluation of accounting and related systems for conformance with
Governmentwide principles and standards.
o. Develops and executes policies and procedure relating to cash
management and financing of recipient organizations that receive
funding from HHS.
p. Develops, coordinates and issues policy related to the
development, implementation, and maintenance of Department-wide
financial systems.
q. In its area of responsibility represents the Department in its
relationship with the Office of Management and Budget, General
Accounting Office, General Services Administration, Treasury, and other
Federal Agencies. Oversees Departmental implementation of central
agency directives on budget execution, fiscal and accounting policy,
debt and credit management.
r. Provides advice to the ASMB/CFO on the approval of the job
descriptions and skill requirements for OPDIV CFOs and on the approval
of the selection of OPDIV CFOs. Provides advice to the ASMB/CFO who
participates with the OPDIV Head in the annual performance plan/
evaluation of the OPDIV CFO.
s. Provides advice to the ASMB/CFO on the qualifications,
recruitment, performance, training, and retention of all financial
management personnel.
t. Prepares the HHS Annual Report including financial statement and
program performance information as guided by the ASMB/CFO.
u. Serves as the Departmental liaison with GAO, OMB, Treasury, and
other Federal agencies on financial matters.
v. Provides administrative services for the Office of Finance,
including personnel, budget, travel, procurement, supplies and other
general administrative functions.
2. Office of Financial Policy (AMS1). The Office of Financial
Policy, is
[[Page 47522]]
comprised of the Division of Financial Management Policy (DFMP) and the
Division of Accounting and Fiscal Policy (DAFP).
1. Division of Financial Management Policy (AMS11).
The Division (a) Develops Department-wide policies, procedures, and
standards for financial management areas including cash management,
credit management, debt management, travel management, payment and
disbursement activities and functions, and promulgates these and
related government-wide financial management requirements through the
Departmental Staff Manual System; (b) Establishes a financial
management planning process for the development of strategic and
tactical plans and prepares the Department's annual Financial
Management Status Report and 5 Year Plan under the CFO Act; (c)
Provides support and guidance to Operating Division program and
financial mangers for strategic planning and for the development and
implementation of performance measures under the Government Performance
and Results Act (GPRA); (d) Provides support to the Operating Division
Chief Financial Officers for financial planning and improvement
initiatives; (e) Serves as principal staff advisors on fiscal and
accounting policy matters to the Office of Finance; (f) Reviews and
drafts Departmental reports on Congressional bills affecting financial
management of the Department's programs; (g) Maintains liaison with the
Office of Management and Budget (OMB), the Treasury Department, the
General Accounting Office (GAO), the General Services Administration
(GSA) and other agencies on all financial management matters; (h)
Recommends policy and maintains a system for tracking and improving
cash and credit management and debt collection performance throughout
the Department; (i) Develops and maintains travel voucher examination
policies, payment, and disbursing policies and procedures for
Department-Wide applications and publishes them through the
Departmental Staff Manual System; (j) Performs studies and analyses in
any of these subject areas singularly or with outside organizations.
Maintains continuous contact with GAO, OMB, Treasury, GSA, and other
agencies; (k) Establishes a financial management planning process for
providing guidance and financial management indicators that enable the
ASMB/CFO to evaluate the financial management programs and activities
of the Department; (1) Makes specific studies and appraisals of the
financial aspects of program operations to ensure compliance with CFO
objectives in area assigned by the Deputy CFO.
2. The Division of Accounting and Fiscal Policy (AMS12).
The Division (a) Develops policies, procedures, and standards for
Department-wide accounting and fiscal areas and financial operations
including legislative or special accounting initiatives such as the
Standard General Ledger (SGL), and promulgates these policies,
procedures, and standards as well as other government-wide accounting
and fiscal procedures through the Departmental Staff Manual System and
maintains appropriate reference material; (b) Develops and maintains
financial statement presentation policies, procedures, and standards
consistent with governmentwide accounting concepts and standards
developed by the Federal Accounting Standards Advisory Board and issued
by OMB and oversees the preparation of audited financial statements
under the Chief Financial Officers Act as amended by the Government
Management Reform Act; (b) Provides advice and assistance to OPDIVs and
STAFFDIVs on accounting and related fiscal matters; (d) Serves as
principal advisor to the Office of Finance on accounting and related
fiscal matters and provides advice and assistance to Operating
Divisions and Staff Divisions on these matters; (e) Reviews and drafts
Departmental reports on Congressional bills affecting accounting and
fiscal matters. (f) Maintains liaison with the Office of Management and
Budget (OMB), the General Accounting Office (GAO), Treasury Department,
and other agencies on matters involving accounting and related fiscal
matters; (g) Performs studies and analyses of any of these or related
subjects independently or in conjunction with outside organizations and
maintains continuous contact with OMB, GAO, Treasury, GSA and other
agencies; (h) Makes specific studies and appraisals of the financial
aspects of program operations to ensure compliance with CFO objectives
in areas assigned by the Deputy CFO; (i) Prepares the annual HHS report
on CFO activities as guided by the DASF/Deputy CFO.
3. Office of Financial Systems (AMS2).
The Office of Financial Systems (a) Develops departmentwide
policies and standards for financial and mixed financial systems; (b)
Provides advice and serves as the focal point with Federal control
agencies on financial systems matters; (c) Provides for the
establishment of Department-wide financial definitions and data
structures; (d) Provides for the administration of a data integrity and
quality control program to ensure compliance with applicable Federal
directives, Departmental financial systems policy and automated
financial data exchange requirements; (e) Oversees, monitors,
evaluates, and recommends approval for the design, implementation,
operation, and enhancement of Department-wide and component financial
management systems; (f) Evaluates and recommends approval for the
design, implementation, operation and enhancement of Department-wide
and component accounting and financial management systems; (g)
Establishes and maintains a Department-wide quality assurance program
that ensures the auditability of financial data and functions as a
data; (h) Develops financial systems requirements and policy regarding
data structure and interface techniques necessary to communicate
between HHS financial systems and with Departmental systems; (i) Makes
specific studies and appraisals of the financial aspects of program
operations including systems designs and data requirements to ensure
compliance with CFO objectives in areas assigned by the Deputy CFO; (j)
Provides Departmental policy guidance to the Payment Management System
(PMS) operated by the program Support Center to assure that a
consistent Departmental policy is maintained; (k) Serves as principal
staff adviser to the Office of Finance on all financial systems related
matters; (1) Maintains liaison with the Office of Management and
Budget, the Treasury Department, the General Accounting Office, and
other agencies on matters involving financial systems; (M) Develops and
issues policies and procedures relating to the evaluation of accounting
and related systems for conformance with OMB Circular A 127; (m)
Maintains the Departmental financial systems inventory.
4. Office of Budget Execution (AMS3).
The Office of Budget Execution: (a) Provides leadership and
direction in the Department-wide review, analysis and appraisal of
financial elements of program execution and the development and
execution of policies related to efficient allocation, expenditure and
control of funds; (b) Coordinates and tracks outlay projections: (1) to
assist OMB in the continuing effort to monitor spending and to thereby
improve the management of the Government's overall cash and debt
operations; and (2) in support of formulation of the budget, including
the maintenance of DHHS ceiling controls and the development of
[[Page 47523]]
outlay estimates shown in the President's Budget for controllable
programs; (c) Promulgates Departmental spending policies, especially in
the event of Continuing Resolutions and possible suspension of
operations due to the failure of the Congress to enact appropriations
on time and works with agency budget officers and the Office of Budget
in formulating agency funding plans; (d) Maintains a system of
Department-wide budget execution, including the management and control
of the apportionment of funds in accordance with the requirements of
the Anti-Deficiency Act and OMB regulations; and requests and monitors
the receipt of Treasury warrants; (e) Serves as principal staff advisor
to the Office of Finance on all matters involving budget execution; (f)
Liaises with the Office of Management and Budget, the Treasury
Department, the Congressional Budget Office, and other agencies on
matters involving budget execution; (g) Maintains the Catalog of
Federal Domestic Assistance and develops State tables of projected
obligations for selected programs; (f) Responsible for the development
and maintenance of a system of financial information which involves the
collection, organization, and maintenance of financial data in
electronic form as well as the development of reporting mechanisms for
making the financial information useful and available for decision
making.
Dated: August 2, 1996.
John J. Callahan,
Assistant Secretary for Management and Budget.
[FR Doc. 96-22933 Filed 9-6-96; 8:45 am]
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