[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

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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]
BILLING CODE 4150-04-M