[Federal Register Volume 78, Number 163 (Thursday, August 22, 2013)]
[Notices]
[Pages 52197-52199]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-20525]


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DEPARTMENT OF HEALTH AND HUMAN SERVICES

Office of the Secretary


Office of the Assistant Secretary for Financial Resources, 
Statement of Organization, Functions, and Delegations of Authority

    Part A, Office of the Secretary, Statement of Organization, 
Functions and Delegations of Authority for the Department of Health and 
Human Services (HHS) is being amended at Chapter AM, Office of the 
Assistant Secretary for Financial Resources(ASFR), as last amended at 
76 FR19774-19776 dated April 8, 2011; 75 FR 369-370, dated January 5, 
2010; 74 FR57679-57682, dated November 9, 2009; and 71 FR38884-88, 
dated July 10, 2006, as follows:
    B. Under Section AM.20 Functions, make the following changes:
    1. Under paragraph D, ``Office of Finance (AMS),'' delete in its 
entirety and replace with the following:

D. Chapter AMS, Office of Finance (AMS)

    Section AMS.00 Mission: The Office of Finance is headed by the 
Deputy Assistant Secretary for Finance, who is also the Deputy Chief 
Financial Officer. The mission of the Office of Finance is to provide 
financial accountability and enhance program integrity through 
leadership, oversight, collaboration, and innovation.
    Section AMS.10 Organization. The Office of Finance (OF) is headed 
by the Deputy Assistant Secretary for Finance (DASF), who is also the 
Deputy Chief Financial Officer and reports to the Assistant Secretary 
for Financial Resources/Chief Financial Officer (CFO). The office 
includes the following:

    [cir] Immediate Office (AMS)
    [cir] Office of Financial Policy and Reporting (AMS1)
    [cir] Office of Financial Systems Policy and Oversight (AMS2)
    [cir] Office of Program Integrity Coordination (AMS3)
    Section AMS.20 Functions:
    1. Immediate Office (AMS). The Immediate Office is responsible for 
support and coordination of the Office of Finance components in their 
management of the areas listed in section AMS.00 Mission above, 
including the following functions: (1) Coordinates strategic planning 
for the HHS CFO community and the Office of Finance; (2) Serves as the 
liaison with internal and external stakeholders regarding financial 
management matters; (3) Provides operational support for the Office of 
Finance and; (4) Advises the ASFR/CFO regarding financial management 
matters affecting the Department.
    2. Office of Financial Policy and Reporting (AMS1). The Office of 
Financial Policy and Reporting (OFPR) is responsible for financial 
management policy and standards, internal controls, statutory financial 
reports and audits and other managerial reports. The Division includes:
    [cir] Division of Financial Management Policy (AMS11)
    [cir] Division of Financial Statements and Audit (AMS12)
    [cir] Division of Financial Reporting and Analysis (AMS13)
    [cir] Division of Accounting Standardization and Monitoring (AMS14)

    The functions of each OFPR division include:
    a. Division of Financial Management Policy (AMS11). The Division:
    (1) Leads the Department's efforts to establish and maintain proper 
internal controls and ensures that requirements are met under OMB 
Circular A-123, ``Management's Responsibility for Internal Control'' 
and the Federal Managers' Financial Integrity Act (FMFIA);
    (2) Coordinates with the OPDIVs in the preparation of the 
corrective action plan (CAP), which is submitted annually to OMB and 
reflects the material weaknesses and reportable conditions from the 
annual CFO audit and the FMFIA report;
    (3) Recommends, develops, and promulgates Department-wide policies, 
procedures, and standards for financial management areas including OMB, 
GAO, Treasury, Federal Accounting Standards Advisory Board (FASAB), and 
other agency guidance related to government-wide accounting policy and 
standards, cash management, credit management, debt management, payment 
and disbursement activities and functions, and budget execution 
accounting;
    (4) Provides support to the OPDIV CFOs for financial planning and 
improvement initiatives;
    (5) Serves as principal staff advisor on financial management 
policy matters to the DASF;
    (6) Manages the Departmental process for the development of the 
required annual report on the audited financial statements; and
    (7) Maintains a system for tracking and improving cash and credit 
management and debt collection performance throughout the Department.
    b. Division of Financial Statements and Audit (AMS12). The 
Division:
    (1) Oversees the preparation and submission of consolidated 
financial statements for the Department based upon the OMB and Treasury 
submission schedules;
    (2) Acts as the principal liaison with the OIG in planning the 
annual financial statement audit strategy under the CFO Act and the 
1994 amendments under the Government Management Reform Act (GMRA);
    (3) Reviews and interprets OMB, GAO, Treasury and Federal 
Accounting Standards Advisory Board (FASAB) guidance related to 
government ``wide'' accounting policy and standards and develops the 
Department's policy for implementation of reporting requirements. 
Assures that policies and procedures are in accordance with internal 
control and reporting standards of financial management activities;
    (4) Provides financial statement review and analyses for the OPDIV 
and Department consolidated financial statements. Monitors OPDIV and 
accounting center key reconciliations;
    (5) Provides advice and assistance to OPDIVs and STAFFDIVs on 
financial accounting, reporting and related fiscal matters, and advises 
the DASF on such matters as they relate to financial reporting; and

[[Page 52198]]

    (6) Acts as the liaison with OMB, Treasury, and other agencies on 
accounting, financial policy and fiscal matters related to financial 
reporting, including Treasury's intergovernmental groups.
    c. Division of Financial Reporting and Analysis (AMS13). The 
Division:
    (1) Oversees the design, preparation, and submission of financial 
management reports for the Department, as required by legislation, 
regulations, OMB requests, and Congressional requests;
    (2) Provides review and analysis of financial management reports 
for senior management, OMB, Congress, and other stakeholders;
    (3) Reviews and interprets OMB, GAO, Treasury, and FASAB guidance 
related to financial management reporting requirements or data requests 
that are in addition to the consolidated financial statements;
    (4) Supports the maintenance and operation of Department databases, 
and reporting tools for audited financial statements and other 
management reporting;
    (5) Provides guidance, advice and assistance to OPDIVs and 
STAFFDIVs on new reporting and related fiscal matters; and
    (6) Serves as principal advisor to the DASF as it relates to new 
required financial reports and management reporting.
    d. Division of Accounting Standardization and Monitoring (AMS14). 
The Division:
    (1) Establishes the planning, implementation and oversight process 
for the Departmental accounting treatment standardization and 
monitoring;
    (2) Ensures the development and implementation of accounting 
standards in accordance with policy for the consistent development and 
implementation of accounting systems;
    (3) Monitors the accounting center, OPDIV, and Department's 
financial system change management to ensure accounting standardization 
and compliance with Federal accounting concepts, standards, and HHS 
financial management policies;
    (4) Provides advice and serves as the focal point with OMB, 
Treasury and other Federal agencies on standard general ledger 
compliance matters;
    (5) Develops uniform business rules and data standards to support 
new financial system implementations and reporting requirements; and
    (6) Advises the DASF on financial systems related matters, in 
collaboration with the Office of Financial Systems Policy and 
Oversight.
    3. Office of Financial Systems Policy and Oversight (AMS2). The 
Office of Financial Systems Policy and Oversight (OFSPO) is responsible 
for overseeing the management of Department-wide financial systems. The 
Office includes:

    [cir] Division of Financial Systems (AMS21)
    [cir] Division of Systems Policy and Compliance (AMS22)
    [cir] Division of Planning, Governance, and Strategic Direction 
(AMS23)

    The functions of each OFSPO Division include:
    a. Division of Financial Systems (AMS21). The Division:
    (1) Oversees the planning, design, development, implementation and 
maintenance of the Department-wide financial systems, including the 
three major core accounting systems (the Healthcare Integrated General 
Ledger Accounting System (HIGLAS) at the Centers for Medicare & 
Medicaid Services (CMS), National Institutes of Health Business System 
(NBS), and the Unified Financial Management System (UFMS) for the rest 
of the Department), a Consolidated Financial Reporting System (CFRS) 
and a Financial Business Intelligence System (FBIS);
    (2) Oversees, coordinates and performs the project planning, 
execution, and monitoring activities for enhancing the Department-wide 
financial systems environment;
    (3) Ensures that the Department's financial systems comply with 
applicable Federal and Departmental policies and procedures;
    (4) Collaborates with other business domains and ensures that the 
integration with mixed financial systems is secure and reliable; and
    (5) Coordinates the resolution of security vulnerabilities and 
audit findings identified in the financial systems.
    b. Division of Systems Policy and Compliance (AMS22). The Division:
    (1) Develops policies for Department-wide financial management 
systems including core financial systems and the financial portion of 
the mixed systems;
    (2) Oversees compliance with Federal and Departmental policies and 
procedures for financial systems and information technology;
    (3) Monitors the Department's compliance with the Federal Financial 
Management Improvement Act of 1996 (FFMIA) and Section 4 of the Federal 
Managers' Financial Integrity Act;
    (4) Administers a data integrity and quality control program to 
ensure compliance with applicable Federal directives, Departmental 
financial systems policy and automated financial data exchange 
requirements, including the establishment of Department-wide financial 
definitions and data structures;
    (5) Provides advice and serves as the focal point with OMB, 
Treasury and other Federal agencies on financial systems compliance 
matters; and
    (6) Collaborates with the HHS Office of the Chief Information 
Officer (OCIO) and ensures that the financial systems environment is 
secure and reliable and complies with IT policies and procedures.
    c. Division of Planning, Governance, and Strategic Direction 
(AMS23). The Division:
    (1) Develops strategic plans to manage, enhance and support 
Department-wide financial systems environment;
    (2) Develops and provides strategic advice on the future of 
Department-wide financial systems;
    (3) Establishes, manages and operates governance framework for 
Department-wide financial system;
    (4) Manages the IT portfolio and investment functions throughout 
the Capital Planning & Investment Control Lifecycle (CPIC) lifecycle 
for Department's financial systems;
    (5) Establishes and manages acquisition vehicles for Department-
wide financial systems;
    (6) Oversees and monitors Department-wide and Operating Division 
specific accounting and financial management system investments; and
    (7) Advises the DASF on financial systems related matters, in 
collaboration with the Office of Financial Policy and Reporting.
    4. Office of Program Integrity Coordination (AMS3). The Office of 
Program Integrity Coordination (OPIC) serves as the central point of 
contact for coordinating program integrity, payment accuracy and audit 
resolution activities across the Department. The Office includes:

    [cir] Division of Program Integrity Integration and 
Oversight(AMS31)
    [cir] Division of Analytics, Research and Evaluation (AMS32)
    [cir] Division of Payment Accuracy Improvement (AMS33)
    [cir] Division of Audit Resolution (AMS34)

    The functions of each Division include:
    a. Division of Program Integrity Integration and Oversight(AMS31). 
The Division:
    (1) Identifies opportunities and works across HHS to integrate 
program integrity into business operations;

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    (2) Coordinates, develops, and/or provides program integrity 
related communications, outreach, and training;
    (3) Oversees, monitors, and follows-up on program integrity risk 
assessments;
    (4) Develops tools and guidance regarding program integrity and 
provides technical assistance and direction to HHS Divisions on 
enhancing program integrity;
    (5) Shares program integrity related best practices and other 
activities that improve program integrity;
    (6) Prepares reports, briefings, and makes recommendations to 
senior HHS leadership, HHS Divisions, and other stakeholders on program 
integrity related activities; and
    (7) Leads other activities that enhance HHS program integrity and 
integrate it into business operations.
    b. Division of Analytics, Research and Evaluation (AMS32). The 
Division:
    (1) Provides support for the Department's program integrity 
governance structure;
    (2) Analyzes, evaluates, coordinates, tracks, and provides quality 
control/quality assurance on program integrity related information;
    (3) Identifies evidenced-based program integrity practices and 
leverages results to recommend solutions to program integrity 
challenges;
    (4) Develops communication resources to facilitate program 
integrity outreach;
    (5) Develops and leverages innovative approaches, using innovative 
tools and technology, to enhance HHS program integrity;
    (6) Prepares reports, briefings, and makes recommendations to 
senior HHS leadership, HHS Divisions, and other stakeholders on program 
integrity analytics and solutions; and
    (7) Leads other activities that enhance program integrity related 
analytics and problem solving.
    c. Division of Payment Accuracy Improvement (AMS33). The Division:
    (1) Implements the Improper Payments Information Act of 2002, the 
Improper Payments Elimination and Recovery Act of 2010, the Improper 
Payments Elimination and Recovery Improvement Act of 2012, and improper 
payment related Executive Orders and other regulatory requirements;
    (2) Provides analysis of high risk programs and coordinates error 
rate measurements and improvements for high risk programs;
    (3) Coordinates efforts among HHS Divisions to recapture improper 
payments;
    (4) Identifies and shares best practices on addressing improper 
payments with HHS leadership, HHS Divisions, OMB, and other agencies;
    (5) Participates in inter-agency and HHS workgroups to address 
improper payments;
    (6) Prepares reports, briefings, and makes recommendations to 
senior HHS leadership, HHS Divisions, OMB and other stakeholders on 
improper payment initiatives; and
    (7) Leads other activities that support improving payment accuracy.
    d. Division of Audit Resolution (AMS34). The Division:
    (1) Reviews, resolves, and coordinates, where necessary, the audit 
findings of grantees affecting the programs of more than one HHS 
Division or Federal agency;
    (2) Coordinates and provides technical assistance to grantees and 
HHS Divisions on all aspects of audit resolution in an effort to reduce 
the number and significance of audit findings;
    (3) Works with HHS' Single Audit Coordinator to streamline and 
enhance the efficiency of the audit resolution process;
    (4) Establishes and monitors Department policies regarding audit 
resolution, as required by OMB Circular A-50 and other OMB or 
regulatory guidance;
    (5) Prepares the Management Report on Final Action for the 
Department's annual Agency Financial Report;
    (6) Prepares reports, briefings, and makes recommendations to 
senior HHS leadership, HHS Divisions, and other stakeholders regarding 
audit resolution activities; and
    (7) Leads other activities that support and advance audit 
resolution.

    Dated: August 15, 2013.
E.J. Holland, Jr.,
Assistant Secretary for Administration.
[FR Doc. 2013-20525 Filed 8-21-13; 8:45 am]
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