[Federal Register Volume 60, Number 124 (Wednesday, June 28, 1995)]
[Notices]
[Pages 33456-33460]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-15881]
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DEPARTMENT OF THE TREASURY
[Treasury Directive Number 27-01]
Organization and Functions of the Office of the Assistant
Secretary (Management) and Chief Financial Officer (CFO)
June 22, 1995.
1. Purpose. This Directive describes the organization of the Office
of the Assistant Secretary (Management) and CFO.
2. The Assistant Secretary (Management) and CFO. The following are
the functions of the Assistant Secretary (Management) and CFO (the
``Assistant Secretary'').
a. Serves as the CFO of the Department of the Treasury, with
authorities and functions pursuant to the Chief Financial Officers Act
of 1990, Pub. L. 101-576 (``the Act''), and, as CFO, is responsible for
carrying out the following functions for the Department and all bureaus
(described as Departmentwide in this Directive).
(1) Oversees Departmentwide financial management, accounting
policy, internal controls, cash management, credit management, debt
management, coordination of responses to General Accounting Office
(GAO) activities relating to financial management, and corrective
actions related to audit recommendations.
(2) Specifies the format, content and frequency of financial
reports and statements, including overseeing the development of
performance measurement indicators prepared by bureau program and
financial components.
(3) Reviews and approves the development, implementation, and
maintenance of an integrated agency and bureau financial management
system(s), as defined by Office of Management and Budget (OMB) Circular
A-127, to ensure that such systems produce information in compliance
with generally accepted accounting principles, standards, and
requirements for all Departmentwide administrative and program areas.
(4) Reviews and approves financial statements and reports prepared
at the bureau or Departmental level prior to submission to external
parties.
(5) Prepares and transmits to the Secretary and OMB an annual
report which includes items specified in 31 U.S.C. 902(a)(6).
(a) Description and analysis of the status of financial management,
Departmentwide.
(b) Annual financial statements and reports prepared and audited
pursuant to the Act.
(c) Summary of the Federal Managers' Financial Integrity Act
(FMFIA) Report.
(d) Other information that warrants communication to the President
and Congress concerning Departmentwide financial management.
(6) Develops and manages the Department's budget for the Secretary
and Deputy Secretary.
(7) Directs the biennial review of fees, royalties, rents and other
charges imposed by the Department or a bureau and recommends changes.
(8) Reviews, in accordance with the procedures established in
Treasury Directive (TD) 28-02, ``Legislative Procedures,'' all
legislative items related to or concerning financial management matters
subject to review and coordination pursuant to TD 28-02, to provide
advice and comments on financial management issues, including costs and
benefits.
(9) Provides direction and policy guidance to program managers on
financial management matters.
(10) Develops Departmentwide policies and provides oversight
related to qualifications, recruitment, training, selection and
retention of financial management personnel.
(11) Chairs the Departmentwide Treasury Chief Financial Officers
Council.
(12) Assumes any other function conferred upon the CFO by statute,
governmentwide regulation, or Treasury Orders and Directives.
b. Serves as the principal policy adviser to the Secretary and
Deputy Secretary on matters involving the internal management of the
Department and its bureaus. The Assistant Secretary oversees the
Department's management programs, which include: personnel and
training; affirmative action and equal [[Page 33457]] employment
opportunity; security; property management, procurement and
contracting; strategic planning and organizational improvement; and
program reviews of legislative proposals, in accordance with TD 28-02,
to provide advice to the Secretary on cost and benefit estimates.
c. Oversees bureau proposals related to the development of
budgetary resources for information systems.
d. Provides comprehensive administrative services to Departmental
Offices and other components of the Department, as appropriate.
e. Provides Departmental oversight and supervision of the Treasurer
of the United States.
f. Monitors financial execution of the budget and ensures the
issuance of timely performance reports to management officials.
3. Organization Structure. The Assistant Secretary supervises the
Treasurer of the United States, the Director, Office of Security, the
Deputy CFO, and three Deputy Assistant Secretaries: (a) Departmental
Finance and Management; (b) Information Systems; and (c)
Administration. An organization chart is attached.
4. The Treasurer of the United States advises the Assistant
Secretary, Deputy Secretary and the Secretary on matters relating to
coinage, currency and the production of other instruments issued by the
United States and serves as the National Honorary Director for the
Savings Bond program; serves as the principal policy official on all
matters concerning general coinage and currency policy; and provides
Departmental oversight of the United States Mint and the Bureau of
Engraving and Printing by monitoring key bureau operations and
activities, identifying problem areas, and tracking corrective actions.
In this capacity, the Treasurer represents the Department on major
media programs and other public forums. The Treasurer reviews currency
issues and redemptions and signs currency. The Treasurer's signature,
along with the Secretary of the Treasury's, appears on all currency
issued by the United States.
5. The Deputy Chief Financial Officer reports directly to the
Assistant Secretary and has Departmentwide responsibility for
implementing the provisions of the Chief Financial Officers Act of 1990
and the Government Management Reform Act of 1994. The Deputy CFO also
has Departmentwide responsibility for accounting policy and procedures;
management controls; financial management systems and reports; and
financial execution of the budget. The Deputy CFO supervises the
following offices.
a. The Office of Accounting and Internal Controls develops,
implements and evaluates Departmentwide accounting policy, designs form
and content guidelines which are used to prepare financial statements;
develops and reviews financial performance measures; reviews and
coordinates accounting policy guidance developed by the Federal
Accounting Standards Advisory Board; oversees Departmentwide compliance
with the Federal Managers' Financial Integrity Act, Prompt Payment Act,
Cash Management Improvement Act, and Federal Debt Collection Act;
monitors the resolution and implementation of audit findings and
recommendations; provides centralized coordination and monitoring of
all Treasury related GAO audit activities; prepares the Department's
CFO Annual Report; provides policy direction and oversight of the
travel management and advisory committee management programs; and
coordinates all activities associated with Treasury's financial
management oversight of the Institute of American Indian Art.
b. The Office of Financial Systems and Reports guides and develops
policies, procedures, and standards for integrating financial
management and revenue systems Departmentwide; provides for automated
financial reporting; reviews Departmentwide financial reports and
financial statements; provides technical advice to bureaus on financial
and revenue systems design and implementation; reviews and provides
advice on financial management and revenue systems proposals submitted
by bureaus under TD 32-02, ``Approval of Financial Management
Systems;'' serves as systems administrator for Departmental level
financial management systems; codifies the process for financial
systems reviews and documentation; coordinates Departmentwide
committees, user groups, task forces, and project teams that focus
attention on financial management systems; and coordinates with the
Joint Financial Management Improvement Program on development of
governmentwide financial management systems requirements and standard
general ledger requirements.
c. The Office of Financial and Budget Execution provides advice,
guidance, and instructions on budget execution matters; maintains the
Treasury Budget Manual in coordination with the Office of Budget;
issues budget execution reports on Full Time Equivalents, budget
authority, outlays, and receipts; coordinates the status of funds
reviews, reprogramming and fund transfers; monitors congressional and
OMB directives; validates and reconciles appropriations and budgetary
resources; and supports budget formulation.
d. The CFO Liaison Officer serves as liaison between the Assistant
Secretary, Deputy CFO, and the fund directors responsible for the
Working Capital Fund, the Treasury Forfeiture Fund, and the
Departmental Offices' reimbursable programs (exchange accounts);
reviews financial systems, management controls, and resource
allocations of those funds; coordinates and provides advice related to
financial plans; and oversees FMFIA corrective actions.
6. The Deputy Assistant Secretary (Departmental Finance and
Management) has Departmentwide responsibility for the Treasury
Reinvention Team; personnel policies; budget formulation; customer
assistance; program evaluation; planning policy and Treasury
organization; the Treasury Executive Institute; equal opportunity
programs; Treasury integrated management information systems, including
automated payroll/personnel systems; procurement program management;
real and personal property; and supports the Assistant Secretary on
legislative matters. The Deputy Assistant Secretary supervises the
following offices.
a. The Office of Personnel Policy provides leadership in developing
Departmentwide personnel management policies and procedures and in
oversight, consultation and evaluation activities; develops, recommends
and implements functional personnel programs such as: employment and
staffing, including Senior Executive Service (SES); classification and
compensation; employee development, appraisal, recognition and
benefits; employee and labor relations; and drug-free workplace,
including drug testing.
b. The Office of Equal Opportunity Program provides leadership in
developing Departmentwide polices and procedures pertaining to equal
employment opportunity; provides for the consideration and disposition
of complaints involving issues of discrimination on grounds of race,
color, religion, sex, national origin, age and disability; oversees,
evaluates, and sets standards for the operation of the four Treasury
Regional Complaint Centers which process complaints of discrimination
for all bureaus; and directs and administers Departmentwide affirmative
employment and special emphasis programs, such as the Hispanic
Employment Program, the Federal [[Page 33458]] Women's Program, the
Historically Black Colleges and Universities Program, and the
Individuals with Disabilities Program.
c. The Office of Treasury Integrated Management Information Systems
manages, operates and maintains the payroll/personnel system for
bureaus; develops, conducts and maintains a full curriculum of
technical training for bureau payroll/personnel staff; provides
continuing user support, including user assistance in problem
resolution and Departmentwide reporting; and ensures that the system
meets the technical requirements of the Treasury community through the
identification and development of system requirements and the
negotiation of system modifications.
d. The Treasury Executive Institute operates under the sponsorship
of the Treasury Career Advisory Panel (TCAP), which assists the
Assistant Secretary by advising on and recommending developmental,
educational and recognition programs to enhance the performance and
competency of members of the SES. The TCAP is comprised of the highest
ranking career SES member in each Treasury bureau and Departmental
Offices.
e. The Office of Real and Personal Property Management provides
policy and technical guidance for space management, real and personal
property, fleet management, energy and water conservation,
environmental quality and pollution abatement, historic preservation,
metrication, recycling, workers compensation, occupational safety and
health, precious metals recovery and audiovisual management programs;
and reviews and evaluates bureau operations within these program areas.
f. The Office of Procurement provides leadership and policy
guidance for Departmentwide procurement programs and systems; evaluates
bureau procurement operations; directs the use of streamlined, cost
effective means of procurement, including the purchase card; implements
the Federal Acquisition Streamlining Act of 1994; oversees the
activities of the Departmental Advocate for Competition; administers a
Departmentwide career management program; and implements an effective,
Departmentwide contract administration program.
g. The Office of Small and Disadvantaged Business Utilization
implements the statutory mandate that agencies award a fair proportion
of their acquisitions to small business concerns; promotes the
participation of small businesses, small disadvantaged businesses,
minority business concerns, and women-owned small businesses in prime
and subcontract opportunities; promotes increased contracting with non-
profit agencies for advancement of people who are blind or severely
disabled; and assists bureaus to implement their small and minority
business programs.
h. The Office of Strategic Planning coordinates the Department's
strategic planning process to forecast and prepare for future problems
and opportunities; guides bureaus in developing long-range plans;
establishes Departmental priorities and strategic objectives; analyzes
current goals, objectives and activities in terms of the future;
develops basic objectives about missions, assumptions, long-range
goals, strategies and the general range of required resources; conducts
studies of issues with long-term or strategic impact on Treasury
operations; and maintains the Departmental planning process.
i. Office of Organizational Improvement develops customer service
and management improvement plans; provides guidance and direction in
the development of performance indicators; conducts program evaluations
to improve Departmentwide operations and the allocation of resources by
the Departmentwide budget process; promotes quality management and
continuous process improvement efforts within the bureaus; reviews
bureau reorganization proposals submitted to the Assistant Secretary
for approval; supports the Assistant Secretary on matters relating to
legislation; coordinates the Department's streamlining initiatives and
provides staff support for studies conducted for the President's
Council on Management Improvement; prepares and publishes Treasury
Orders, Directives, and Handbooks.
j. The Office of Treasury Reinvention serves as a consultant group
to the Department to assist in achieving reinvention goals and provides
focus and guidance on reinvention goals to bureaus and Departmental
Offices process owners; encourages bureau and Departmental process
owners to formulate and implement long-term strategies for achieving
results in accordance with those envisioned in the National Performance
Review report; and assists senior officials in finding ways to improve
work processes.
k. The Office of Budget analyzes bureau resource requests and
completes financial analyses related to resource allocations; makes
recommendations to policy officials concerning budget priorities and
strategy; maintains the Treasury Budget Manual in coordination with the
Office of Financial and Budget Execution; and represents the Department
on budget matters in contacts with OMB, congressional committees and
other Government agencies.
7. The Deputy Assistant Secretary (Information Systems) serves as
the Department's Senior Official for Information Resources Management
and has Departmentwide responsibility for policy, oversight, and
improvement of information systems, including hardware and software,
communications systems, and privacy and security issues relating to
information systems. The Deputy Assistant Secretary (Information
Systems) provides policy and program management for the development of
the Treasury Information Infrastructure (applications, services,
technology), promoting the efficient and effective use of information
technology and resources to enhance mission and employee performance.
The Deputy Assistant Secretary supervises the Office of Information
Resources Management and the Office of Telecommunications Management.
a. The Office of Information Resources Management manages a broad
range of information resources management functions specified in the
Brooks Act and the Paperwork Reduction Act, except for management
issues related to telecommunications; coordinates and makes
recommendations for information systems planning and budgeting;
develops and coordinates policy and standards; approves and coordinates
acquisitions and systems management; conducts information management
reviews; manages Treasury Information Infrastructure development;
provides electronic Commerce/Electronic Data Interchange (EC/EDI)
program management; coordinates disabled accommodation programs and
systems; provides information dissemination; manages data integrity
board activities; promotes business process reengineering; provides
leadership to appropriate interagency, reinvention projects;
administers provisions of the Computer Security Act; conducts
inventories of bureau sensitive systems and reviews security plans;
develops and reviews computer security awareness training guidelines;
and reviews and approves public reporting requirements; and coordinates
Treasury external directories, forms, reports, records, and mail
management program activities.
b. The Office of Telecommunications Management develops and manages
the Departmentwide telecommunications program for local and wide area
communications systems and services; [[Page 33459]] develops policies
for cost-effective utilization of telecommunications resources by
bureaus; provides management and financial oversight on Executive Agent
telecommunications programs implemented by Treasury bureaus; reviews
and coordinates the acquisition of communications systems and services
throughout the Department; establishes and oversees program offices for
voice, data, video, and wireless communications, including radio
frequency spectrum engineering and management, to meet Departmentwide
requirements; manages participation in intergovernmental
telecommunications programs; and represents the Department on
telecommunications matters in contacts with OMB and other agencies.
8. The Deputy Assistant Secretary (Administration) has
responsibility for the Departmental Offices' administrative and
management operating programs which include: administrative services;
automated systems; facilities; budget formulation and execution;
accounting and internal controls; management advisory services;
personnel, payroll, and equal employment opportunity; printing and
graphics; and procurement. The Deputy Assistant Secretary
(Administration) is responsible for managing the Departmentwide
disclosure services program, Working Capital Fund, Gifts and Bequest
Fund, printing program and reimbursable agreement operations, which
cross bureau lines. The Deputy Assistant Secretary (Administration)
also serves as the Departmental Offices' liaison for activities
required to comply with the CFO Act. Unless another Treasury Order,
Directive, or delegation specifically states otherwise with respect to
a specific function, the Deputy Assistant Secretary (Administration) is
the head of the Departmental Offices for all administrative and
management functions. The Deputy Assistant Secretary supervises the
following offices.
a. The Administrative Operations Division provides a range of
administrative support services to the Departmental Offices to include:
building access security; environmental and physical safety; parking
facilities; dining room; library and information services; domestic and
international travel; Secretarial delegation travel; and management
coordination for special projects. The Division manages the
Departmentwide disclosure services program.
b. The Automated Systems Division provides automated information
system services to Departmental Offices including: security; office
automation; data processing; user support; applications development;
and telecommunications services.
c. Office of the Curator provides coordination and direction for
the restoration of the Treasury Building; conservation and maintenance
of its historic collections; historical research on the building and
collections to facilitate the development of special exhibits and other
educational activities; and administers the Treasury Building tour
program for the general public, as well as VIP tours for guests of the
Department. The Office of the Curator falls within the immediate office
of the Deputy Assistant Secretary (Administration).
d. The Facilities Management Division directs and coordinates the
management of the Main Treasury Building, Treasury Annex, and related
grounds, including space management, construction, maintenance,
custodial care, personal property, mail, messenger and motor pool
services, and Departmental Offices rental space.
e. The Financial Management Division formulates, presents, executes
and manages the Departmental Offices' budget; maintains a comprehensive
integrated financial management and accounting system in support of the
financial resources under the jurisdiction of the Deputy Assistant
Secretary (Administration); develops and directs the internal controls
activities of the Departmental Offices; and supports the Deputy
Assistant Secretary (Administration) in providing information to comply
with the CFO Act. In addition, the Division provides financial
management for the Department's Working Capital Fund and reimbursable
programs which cross bureau lines.
f. Office of Management Advisory Services provides centralized
short-term management advisory assistance to Departmental Offices and
bureaus on a broad range of issues having Departmentwide or bureauwide
impact, as well as cross-functional management operational support for
the implementation of critical initiatives.
g. The Personnel Resources Division formulates and administers the
operating personnel management and training programs for the
Departmental Offices, including the Equal Employment Opportunity
Discrimination Complaint Program and the Multi-Year Affirmative Action
Plan Program, and provides payroll liaison services for Departmental
Office employees.
h. The Printing and Graphics Division provides Departmentwide
printing, graphics and printing procurement services; develops printing
and copy machine management policy; and represents the Department on
oversight agencies and interagency committees.
i. The Procurement Services Division provides operational
procurement support for the Departmental Offices and manages certain
Departmentwide procurements.
9. The Office of Security develops and administers Departmentwide
policies for personnel, physical, and systems security and for
emergency preparedness. Physical security includes industrial and
information security, and systems security includes the following
functional areas: computer security, telecommunications security,
operations security (threat/vulnerability assessments), emissions
security (TEMPEST), certificate management, and electronic
authentication. The DO Personnel Security Branch under the Office of
Security performs the operating personnel security functions for the
Departmental Offices, including initiating and adjudicating
investigations and granting security clearances for access to
classified information. The Office of Security also represents the
Department on committees organized under the Security Policy Board and
the Overseas Security Policy Board and consults and coordinates with
other agencies to fulfill program responsibilities.
10. Cancellation. TD 27-01, ``Organization and Functions--Office of
the Assistant Secretary (Management)/Chief Financial Officer,'' dated
January 19, 1993, is superseded.
11. Expiration. This Directive shall expire three years from the
date of issuance unless superseded or cancelled prior to that date.
12. Office of Primary Interest. Office of Organizational
Improvement, Office of the Deputy Assistant Secretary (Departmental
Finance and Management), Office of the Assistant Secretary (Management)
& CFO.
George Munoz,
Assistant Secretary (Management) and CFO.
Attachment.
BILLING CODE 4810-25-P
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[GRAPHIC][TIFF OMITTED]TN28JN95.004
[FR Doc. 95-15881 Filed 6-27-95; 8:45 am]
BILLING CODE 4810-25-C