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# Office of the Chief Financial Officer

On this Page:
            - Office of the Chief Financial Officer
            - Division of Budget
            - Division of the Comptroller

**Chief Financial Officer:** Jennifer M. Golder (Acting)**Deputy Chief Financial Officer**: Eric J. Benner (Acting)

The Chief Financial Officer (CFO) is responsible for the NRC's financial management activities as well as agency-wide internal controls. The CFO establishes budgeting and financial management policy for the agency and provides advice to the Chairman and the Commission on these matters. The CFO develops and maintains an integrated agency accounting and financial management system; establishes policy and directs oversight of agency financial management personnel, activities, and operations; prepares and transmits an annual report which includes the agency's audited financial statement to the Chairman and to the Director of the Office of Management and Budget (OMB). Responsible for monitoring the financial execution of NRC's budget in relation to actual expenditures. Controls the use of agency funds to ensure that they are expended in accordance with applicable laws and standards. Prepares and submits timely cost and performance reports to the Chairman. Reviews, on a periodic basis, fees and other charges imposed by NRC for services provided and makes recommendations for revising those charges as appropriate. The CFO provides an agency-wide management control program for financial and program managers to comply with the Federal Managers' Financial Integrity Act, and is responsible for implementing the Chief Financial Officers Act at the NRC. Oversees the management of the agency’s Programmatic Internal Control Program.

#### Front Office Support

The Front Office administers internal office budget execution, human resources management, property and space management, organizational policies and procedures, and other office administrative functions.

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### Division of Budget

**Budget Director:** Marcellino M. Neville**Deputy Budget Director:** Linda Yee

Manages the agency's budgeting processes and Internal Control Program. Develops the annual budget, including schedules and guidance for formulating, and executing the agency's budget. Formulates the budget and related legislative policies for agency programs. Develops and presents all agency level budget and related policy proposals to the public and Congress. Advises the Chairman, Commission, and the Executive Director for Operations on the budget impact of events occurring within and outside the agency. Manages the agency's administrative control of funds and approves and issues allowances and financial plans. Provides agency senior management with independent analyses on issues related to policy, program, and resource issues. Coordinates the development of the Performance Budget and Congressional Budget Justification. Maintains liaison with OMB and congressional appropriations committees on the formulation, presentation, and execution of the agency's budget. Develops and maintains policies, procedures, and operations to ensure the formulation and implementation of the approved agency budget.

#### License Fee Policy Team

**Lead:**
Administers the NRC's licensee fee program and provides managerial oversight of NRC's license fee policy functions. Develops and publishes the NRC's annual proposed and final fee rule. Formulates standards and procedures for license fee operational activities. Implements and interprets license fee regulations (10 CFR Parts 170 and 171). Processes 10 CFR Part 170 license fee waiver and exemption requests. Serves as a liaison and support as needed to the Fee Billing Team and program offices.

#### Internal Control Team

**Lead**: David Holley

Manages and provides strategic direction for the agency’s internal control program. Works in collaboration with the Office of the Executive Director for Operations (OEDO) on the agency’s integrated enterprise risk management processes and internal controls in accordance with OMB Circular A-123 requirements. Serves as liaison between the CFO and business line leads, providing guidance, training, and administration for compliance with the Federal Managers’ Financial Integrity Act (FMFIA) and the Government and Accountability Office (GAO) Standards for Internal Control in the Federal Government. Leads the annual reasonable assurance process, resulting in the Chairman’s FMFIA assurance statement to the President and Congress as to the overall adequacy and effectiveness of internal controls within the agency related to operations, reporting, and compliance. Manages the framework for internal control over reporting. Maintains liaison with GAO, OMB, and other Federal counterparts for internal control related matters. Develops and updates policy for Management Directive 4.4, "Internal Control."

#### Budget Operations Branch

**Chief:** Maria Schofer

Leads the activities for the Agency Budget Formulation process, including the High-Level Planning Guidance, Fiscal Year Budget Instructions and the internal/external publication of budget books. Leads the development of the annual budget implementation plan and supports the annual commitment planning activities. Manages the Agency control numbers, budget structure, and related analysis to inform formulation. Maintains effective collaboration with the OEDO, program offices, Office of Congressional Affairs regarding Congressional briefings, Office of Public Affairs on the public release of the budget, and the Commission staff. Analyzes draft and final legislation for potential and actual impacts on agency policy, program, and resources, in coordination with the Office of the General Counsel (OGC) and others, as appropriate. Evaluates OMB budget community data requests for appropriate agency response. Develops and updates policy for Management Directive 4.7, "Budget Formulation."

#### Funds Control and Analytics Branch

**Chief:** May Ma

Manages the agency process for the administrative control of funds for the agency. Ensures proper allocation and execution of funding provided to allowance holders. Develops and implements agency-wide policies and procedures to be used in the allocation and execution of the NRC budget, including the annual budget load, mid-year resource review and end-of-year budget sweep, in coordination with the Funds Control Team.

Leads the analysis of agency budgets to support short and long term agency resource allocation decisions. Conducts end of year analyses and agency performance measure quarterly reviews to support agency decision makers’ on budget matters with respect to both current execution year and out years. Performs ad hoc financial analyses to support decision makers on proposed or expected programmatic changes and to support scenario planning. Analyzes draft and final appropriations language for potential and actual impacts on agency policy, program, and resources, in coordination with the OGC and others, as appropriate. Develops and updates policy for Management Directive 4.8, "Budget Execution."

Leads the processes for the administrative control of appropriated and non-appropriated funds for the agency. Ensures proper execution of appropriated funds to allowance holders by monitoring adherence to congressional ceilings and reductions. Responsible for Agency Budget Execution Report, appropriations, apportionments, allotments, advice of allowances and financial plan analysis, continuing resolution funds availability analysis, execution analysis, planning, and reporting including returned funds, shortfalls, sequestrations, returns, and carryover analysis/projections. Defines requirements for and oversees implementation of the agency’s allowance and financial system. Administers oversight of budget load/funds sweep. Also responsible for the monthly unobligated reconciliation, reimbursable funds adjustments, the coordination of Continuity of Operations within the OCFO, and the Monthly Congressional Status Report. Updates financial management training materials via the Office of the Chief Human Capital Officer for allowance holders on the roles and responsibilities related to the administrative control of funds. Develops and updates policy for Management Directive (MD) 4.2, "Administrative Control of Funds," and MD 4.5, "Contingency Planning for Periods of Lapsed Appropriations."

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### Division of the Comptroller

**Comptroller:** David W. D'Abate**Deputy Comptroller: **Javier A. Negron

Provides technical advice, assistance, and guidance to agency senior managers on the Nuclear Regulatory Commission's financial reporting, accounting, financial policy, financial systems, and financial operations. Defines requirements for, coordinates, and oversees an agency-wide internal control program to comply with the Federal Managers' Financial Integrity Act of 1982 and the OMB Circular A-123. Develops and administers policies, standards and procedures for all NRC financial systems. Develops and maintains financial systems in support of the agency's financial reporting, license fee billing, payroll, time and labor reporting, travel operations, disbursements, collections, and other financial management functions. Prepares the agency's annual financial statements and other financial reports. Administers the NRC's licensee fee billing operations. Provides payroll, travel, payments and fiscal services for the NRC. Assumes supervisory authority and fiduciary responsibilities for financial plans and allowances issued to the Central Allowance, including the responsibility to ensure that allowance limitations are not exceeded. Maintains liaison with GAO, Department of Treasury, OMB, and other agencies on financial management and financial systems matters. Evaluates financial and programmatic information systems with respect to CFO needs. Develops and administers policies, standards, and procedures, for all financial management activities of the NRC.

#### Central Allowance Branch

**Chief:** Linda Yee

Serves as central allowance financial manager. Allocates, reprograms and certifies funds for small offices as well as travel, temporary duty and change of station funds for all NRC offices except the Office of the Inspector General (OIG). Responsible for all budget data requests, including budget load, funds sweep, returns and short falls for the central allowance. Formulates policies, standards, and procedures for financial management and reporting activities related to commitment and obligation activities and related fiscal services and reporting requirements. Responsible for the planning, execution and reconciliation related to the operations of the central allowance. Agency lead for the corrections, adjustments and re-organizations within the agency core accounting system. Responsible for the monitoring, tracking and billing of reimbursable travel activities.  Assumes supervisory authority and fiduciary responsibilities for financial plans and allowances issued to the offices that make up the Central Allowance and ensures that allowance limitations are not exceeded.

#### Financial Reporting Branch

**Chief:** James Ekechuku

Leads annual and interim financial reporting and accounting closeout activities. Assembles and collects financial reporting information and prepares the Agency Financial Report. Manages the agency's internal control over financial reporting. Manages and oversees the agency’s general accounting activities to ensure proper recording of financial business and adherence to generally accepted accounting principles. Interprets and implements government-wide accounting reporting requirements. Acts as the liaison with GAO, OMB, the Department of the Treasury (USDT), and other Federal counterparts for accounting and reporting related matters. Acts as the liaison for financial audits of the OIG or GAO. Coordinates the maintenance and updates to the NRC accounting policy manual.

#### Financial Systems Branch

**Chief:** Jeffrey Sheldon

Ensures that all NRC financial management systems comply with established Federal requirements. Serves as the OCFO's principal interface with NRC's Office of the Chief Information Officer on such requirements. Arranges and manages the independent verification and validation of new financial systems software and/or modifications to existing systems. Leads the development or improvement of all of the agency's financial systems. Participates in the implementation of the CFO's long-term financial systems development strategy and coordinates its implementation. Maintains operational and maintenance responsibility for NRC's core accounting, budget formulation, cost activity, time and labor and travel systems, ensuring that they meet established requirements of the Federal IT Acquisition Reform Act. Performs/ensures data governance and quality control of all financial data.

#### Financial Services and Operations Branch

**Chief:** Erikka LeGrand

Manages the NRC Federal Shared Service Provider interagency agreement (Department of the Treasury Administrative Resource Center) for payments, collections and travel services. Serves as liaison with the provider on all related matters. Administers the NRC centralized payroll function. Captures and maintains payroll, payments, and travel performance measurement data.Provides oversight and formulates policies, standards, and procedures for travel-related services and reporting requirements. Interprets and implements Federal travel requirements. Manages the development of centralized travel policy, travel administration, travel support functions, the travel charge card program, the relocation program including the authorization of permanent change of station benefits including the Home Sale program, and the government travel card program. Acts as liaison with accounting service provider on all payment’s operational issues and activities.  Formulates standards and procedures for accounts payable operational activities. Ensures all Treasury payment requests are properly certified for payment.

#### Labor Administration and Fee Billing Branch

**Chief: **Meghan Blair

Administers the NRC time and labor reporting policies and functions. Defines requirements for and provides functional support to the implementation of NRC's Cost Activity Code System. Formulates procedures for the management of the agency labor reporting data structure used for license fee billing, budget execution, cost allocation, and management reporting. Performs quality control analysis, reviews, oversight and other activities to ensure appropriate usage of codes for time and labor reporting. Provides customer services, including training, related to establishing time and labor codes, time and labor reporting and fee billing, as applicable, to all NRC employees. Acts as liaison with accounting service provider on all debt collections operational issues and activities. Formulates policies, standards, and procedures for licensee and payroll debt collection activities and related fiscal services and reporting requirements. Interprets and implements debt collection regulations and associated cash management efforts. Develops, implements, and maintains NRC's debt collection strategy. Manages the interagency agreement with USDT for lockbox services.

#### Fee Billing Team

**Team Lead:** Regina Revinzon

Formulates standards and procedures for license fee operational activities. Provides oversight and conducts all Agency license fee billing operational activities. Implements license fee regulations. Administers NRC facilities, materials licensee, and annual fee billing operations. Issues Part 170 and Part 171 invoices and reports. Processes small-entity license fee certifications. Implements license fee waivers and exemptions. Serves as a liaison and support as needed to the License Fee Policy Team.

Page Last Reviewed/Updated Tuesday, February 27, 2024

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Page Last Reviewed/Updated Tuesday, February 27, 2024