[Federal Register Volume 81, Number 235 (Wednesday, December 7, 2016)]
[Notices]
[Pages 88249-88251]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-29332]


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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 
78 FR 52197-52199 dated August 22, 2013; 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:
    I. 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 (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 and Chief Financial Officer (CFO). The mission of 
the Office of Finance is to provide financial accountability and 
enhance program integrity through leadership, oversight, collaboration, 
and innovation.
    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 Audit Coordination (AMS3)

    1. Immediate Office (AMS). The Immediate Office (IO) is responsible 
for support and coordination to execute the mission of OF including 
implementation of HHS's Enterprise Risk Management (ERM) program. The 
Immediate Office includes:

[cir] Division of Business Operations
[cir] Division of Enterprise Risk Management

    a. Division of Business Operations. The Division:
    (1) Provides leadership for the HHS CFO community;
    (2) Leads strategic planning for the HHS CFO community and the 
Office of Finance;
    (3) Serves as the liaison with internal and external stakeholders 
regarding financial management matters;
    (4) Provides operational support for the OF;
    (5) Leads workforce development initiatives for the OF;
    (6) Advises the ASFR/CFO regarding financial management matters 
affecting the Department; and
    (7) Leads other activities that enhance OF's management and 
operations.
    b. Division of Enterprise Risk Management. The Division:
    (1) Coordinates across HHS to establish and communicate HHS's ERM 
vision, culture, strategy, and framework;
    (2) Designs and implements an ERM infrastructure across HHS, 
including governance;
    (3) Develops and shares tools, guidance, and best practices 
regarding ERM;
    (4) Provides technical assistance and direction to HHS Operating 
Divisions (OPDIVs) and Staff Divisions (STAFFDIVs) on implementing ERM;
    (5) Facilitates enterprise-wide, integrated and comprehensive 
assessments across HHS's risk portfolio including leading the 
development of the agency's risk profile and guiding management's 
prioritization of risks across the agency;
    (6) Leads the Department's efforts to meet the ERM requirement in 
OMB Circular A-123, ``Management's Responsibility for Enterprise Risk 
Management and Internal Control'';
    (7) Prepares reports, briefings, and makes recommendations to 
senior HHS leadership, OPDIVs, STAFFDIVs and other stakeholders on ERM 
related activities; and
    (8) Leads other activities that enhance HHS implementation and 
integration of ERM into business operations.
    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 over reporting, 
statutory financial reports and audits, and other managerial reports. 
OFPR includes:

[cir] Division of Financial Management Policy
[cir] Division of Financial Statements and Audit
[cir] Division of Financial Reporting and Analysis
[cir] Division of Accounting Standardization and Oversight (AMS14)

    a. Division of Financial Management Policy. The Division:
    (1) Leads the Department's efforts to establish and maintain proper 
internal control over reporting and ensures that requirements are met 
under Appendix A, OMB Circular A-123, ``Management's Responsibility for 
Enterprise Risk Management and Internal Control'';
    (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, significant deficiencies, and other 
reportable conditions from the annual CFO Act audit;
    (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 policies 
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 HHS's 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. The Division:
    (1) Oversees the preparation and submission of consolidated 
financial statements for the Department in accordance with OMB and 
Treasury requirements;
    (2) Serves as the principal liaison with the Office of the 
Inspector General (OIG) in planning the annual financial statement 
audit strategy under the CFO Act, as amended. Coordinates with OPDIVs 
and STAFFDIVs to ensure timely audit deliverables;
    (3) Reviews and interprets OMB, GAO, Treasury, and FASAB guidance 
and requirements related to government-wide accounting policies and 
standards;

[[Page 88250]]

    (4) Assures that OPDIVs' reporting is in accordance with internal 
control and reporting standards from OMB, GAO, Treasury, FASAB, and the 
HHS Accounting Treatment Manual;
    (5) Provides advice and assistance to OPDIVs and STAFFDIVs on 
financial reporting and related fiscal matters;
    (6) Reviews and analyzes OPDIVs' financial statements and key 
reconciliations and consolidates Department financial statements as 
required by OMB and Treasury;
    (7) Collaborates with the Division of Financial Management Policy 
on the preparation of the Department's agency financial report, CAPs 
and financial policies;
    (8) Serves as the liaison with OMB, Treasury, intragovernmental 
groups and other agencies on accounting, financial policy and reporting 
issues; and
    (9) Serves as the principal advisor to the DASF regarding financial 
reporting standards.
    c. Division of Financial Reporting and Analysis. The Division:
    (1) Oversees the design, preparation, and submission of financial 
management reports for the Department, as required by legislation, 
regulation, OMB, Treasury, GAO, and Congressional requests;
    (2) Provides review and analysis of financial management reports 
for senior management, OMB, Treasury, GAO, Congress, and other 
stakeholders;
    (3) Reviews and interprets OMB, GAO, Treasury, GAO, and FASAB 
guidance related to financial management reporting requirements or data 
requests that are in addition to the consolidated financial statements;
    (4) Provides guidance, advice and assistance to OPDIVs and 
STAFFDIVs on new reporting requirements and related fiscal matters; and
    (5) Serves as principal advisor to the DASF regarding new required 
financial management reports, and related OMB and Treasury transparency 
initiatives.
    d. Division of Accounting Standardization and Oversight. The 
Division:
    (1) Oversees the strategic planning and maintenance of the 
Department-wide Accounting Treatment Manual (ATM) in accordance with 
Federal accounting concepts, standards, and HHS financial management 
policies;
    (2) Establishes developmental goals that promote improvement within 
the ATM framework and support the Department-wide standardization of 
accounting data elements and related attributes;
    (3) Monitors financial data for adherence to Department-wide 
accounting standards, and advises OPDIVs on proper accounting 
treatments in accordance with the Department's ATM;
    (4) Introduces uniform business rules and data standards required 
to support new financial reporting requirements;
    (5) Collaborates with system owners and financial management 
offices to facilitate standardized enterprise-wide solutions within the 
financial accounting and reporting systems;
    (6) Serves as liaison with OMB, Treasury, and other authoritative 
Federal agencies on standard general ledger compliance matters;
    (7) Collaborates with the Office of Financial Systems Policy and 
Oversight to ensure financial system conformity with the ATM and 
related data standards; and
    (8) Serves as principal staff advisor to the DASF as it relates to 
proper accounting treatment, accounting standardization, and financial 
performance monitoring.
    3. Office of Financial Systems Policy and Oversight (AMS2). The 
Office of Financial Systems Policy and Oversight (OFSPO) is responsible 
for overseeing the Department-wide financial systems. This includes 
developing and managing the Department-wide financial systems policy, 
governance, and program and systems management. OFSPO is also 
responsible for maintaining the Department-wide systems including the 
Unified Financial Management System (UFMS), the Financial Business 
Intelligence System (FBIS), and the Consolidated Financial Reporting 
System (CFRS). OFSPO includes:

[cir] Division of Strategic Planning, Oversight and Coordination
[cir] Division of Budget and Acquisition
[cir] Division of Program Management and Governance
[cir] Division of Systems Policy and Compliance
[cir] Division of Systems Planning and Development
[cir] Division of Systems Operations and Maintenance
    a. Division of Strategic Planning, Oversight and Coordination. The 
Division:
    (1) Provides oversight of all aspects of the Department-wide 
financial systems and coordinates with executive-level stakeholders to 
execute the financial systems strategy;
    (2) Supports and coordinates the other OFSPO divisions in 
management of designated functions and responsibilities;
    (3) Develops strategic plans to manage, enhance and support the 
Department-wide financial systems environment;
    (4) Serves as the liaison with internal and external stakeholders 
regarding financial systems;
    (5) Advises the DASF regarding financial systems matters affecting 
the Department.
    b. Division of Budget and Acquisition. The Division:
    (1) Prepares and manages the budget for OF-managed financial 
systems;
    (2) Manages the IT portfolio and investment functions throughout 
the Capital Planning & Investment Control Lifecycle (CPIC) for OF-
managed financial systems;
    (3) Establishes and manages acquisition vehicles for Department-
wide financial systems, including contract management and program 
monitoring; and,
    (4) Ensures that services are aligned with changing business needs 
and improvements are made to processes, IT services, and IT 
infrastructure.
    c. Division of Program Management and Governance. The Division:
    (1) Oversees 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), the Consolidated Financial Reporting System (CFRS), 
and the Financial Business Intelligence System (FBIS);
    (2) Establishes, facilitates, and supports a governance framework 
for Department-wide financial management;
    (3) Provides project management and strategic communications 
support for financial systems and programs;
    (4) Reports financial system program and project performance 
(progress, milestones, risks, etc.) to HHS financial management 
leadership and customers on a periodic basis; and
    (5) Maintains and analyzes service level metrics for provided 
services.
    d. Division of Systems Policy and Compliance. 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, including compliance with the Federal 
Financial Management Improvement Act of 1996 (FFMIA) and Section 4 of 
the Federal Managers' Financial Integrity Act (FMFIA);
    (3) Oversees development, maintenance, and execution of

[[Page 88251]]

corrective action plans for Department-wide financial systems to 
remediate security vulnerabilities and audit findings;
    (4) Collaborates with the HHS Office of the Chief Information 
Officer (OCIO) and ensures that financial systems security controls are 
comprehensive, effective, and efficient; and
    (5) Provides oversight of the security controls environment for OF-
managed financial systems.
    e. Division of Systems Planning and Development. The Division:
    (1) Performs the planning, design, development, and implementation 
of Department-wide financial systems, including UFMS, CFRS and FBIS;
    (2) Coordinates activities to enhance the Department-wide financial 
systems environment;
    (3) Collaborates with other business domains to integrate mixed 
financial systems;
    (4) Identifies and plans for the integration of new technologies 
and programs into the financial systems environment, based on analysis 
of industry trends, best practices, and current/future business 
requirements; and
    (5) Administers a data governance program, including supporting the 
implementation of Department-wide financial definitions and data 
structures.
    f. Division of Systems Operations and Maintenance. The Division:
    (1) Provides comprehensive IT service management (operations and 
maintenance) for Department-wide financial systems, including UFMS, 
CFRS, FBIS, and other business systems, and ensures the applications 
are secure, reliable, and available;
    (2) Coordinates and executes the activities and processes required 
to deliver and manage services at agreed levels to business users and 
customers;
    (3) Manages the technology that is used to deliver and support 
services; and
    (4) Manages activities to resolve security vulnerabilities and 
audit findings identified within the managed systems.
    4. Office of Program Audit Coordination (AMS3). The Office of 
Program Audit Coordination (OPAC) serves as the central point of 
contact for coordinating program audit support through payment accuracy 
and audit resolution activities across the Department. The Office 
includes:

[cir] Division of Payment Integrity Improvement
[cir] Division of Audit Resolution
[cir] Division of Audit Tracking and Analysis
    a. Division of Payment Integrity Improvement. 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 CAPs for high risk programs;
    (3) Coordinates efforts among OPDIVs to recapture improper 
payments;
    (4) Identifies and shares best practices on addressing improper 
payments with HHS leadership;
    (5) Coordinates implementation of the ``Do Not Pay'' initiative at 
HHS;
    (6) Prepares reports and briefings, and makes recommendations to 
senior HHS leadership, OPDIVs, OMB and other stakeholders on improper 
payment initiatives; and
    (7) Leads other activities that support improving payment accuracy.
    b. Division of Audit Resolution. The Division:
    (1) Reviews, resolves, and coordinates, where necessary, the single 
audit findings of grantees affecting the programs of more than one 
OPDIV or other Federal agency;
    (2) Coordinates and provides technical assistance to grantees and 
HHS Divisions on all aspects of single audit resolution in an effort to 
reduce the number and significance of single audit findings;
    (3) Works with HHS's Single Audit Coordinator to streamline and 
enhance the efficiency of the audit resolution process;
    (4) Interprets single audit guidance and establishes and monitors 
Department policies regarding audit resolution and associated metrics 
and analytics;
    (5) Prepares reports, briefings, and makes recommendations to 
senior HHS leadership, OPDIVs, and other stakeholders regarding single 
audit resolution activities;
    (6) Prepares the Management Report on Final Action;
    (7) Ensures HHS compliance with the Uniform Guidance (2 CFR part 
200); and
    (8) Leads other activities that support and advance audit 
resolution.
    c. Division of Audit Tracking and Analysis. The Division:
    (1) Develops, implements, and manages an enterprise-wide audit 
tracking and analytics system that includes at a minimum: single 
audits, OIG audits, and GAO audits;
    (2) Oversees and coordinates Department-wide change management 
efforts to prepare OPDIVs for implementation and future changes to the 
enterprise-wide system;
    (3) Provides operations and maintenance support for the enterprise-
wide system;
    (4) Assigns single audit findings to OPDIVs and STAFFDIVs for 
resolution;
    (5) Ensures HHS' single audit findings are resolved in accordance 
with the guidelines promulgated in the Uniform Guidance (2 CFR part 
200);
    (6) Performs analysis on audit data to assist in targeting 
corrective actions and reducing future findings; and
    (7) Leads other activities that support the implementation of the 
enterprise-wide system and usage of the data maintained in the system.
    II. Delegations of Authority. All delegations and re-delegations of 
authority made to officials and employees of affected organizational 
components will continue in them or their successors pending further 
re-delegation, provided they are consistent with this reorganization.

    Dated: November 30, 2016.
Colleen Barros,
Acting Assistant Secretary for Administration.
[FR Doc. 2016-29332 Filed 12-6-16; 8:45 am]
 BILLING CODE 4150-24-P