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Office of the Assistant Secretary for Financial Resources Functional Statement








  
  
    

  
      



**Functional Statement Sections**: Office of the Assistant Secretary for Financial Resources (OASFR) | Chapter AML, Office of Budget (OB) | Chapter AMS, Office of Finance (OF) | Chapter AMT, Office of Grants and Acquisition Policy and Accountability (OGAPA)

The Functional Statement for the Office of the Assistant Secretary for Financial Resources describes the official roles and responsibilities of the office.

**Approvals:**

The Assistant Secretary for Administration and Management (ASAM) on 2/28/2003 and published in 68 FR 11555-62 on 3/11/2003;
	The ASAM on 7/28/2003 and published in 68 FR 57695-96 on 10/06/2003;
	The ASAM on 4/1/2005 and published in 70 FR 17690-91 on 4/7/2005;
	The ASAM on 7/18/2005 and published in 70 FR 42321-24 on 7/22/2005;
	The Secretary on 6/30/2006 and published in 71 FR 38884-88 on 7/10/2006;
	The ASAM on 1/10/2007 and published in 72 FR 2282-83 dated 1/18/2007;
	The ASAM on 9/18/2007 and published in 72 FR 56074, 10/2/2007;
	The Acting Secretary on 3/12/2009 and published in 74 FR 18238-39 on 4/21/2009;
	The ASAM on 7/30/2009 and published in 74 FR 39325-27 on 8/6/2009;
	The Secretary on 11/1/2009 and published in 74 FR 57679-82 on 11/9/2009;
	The ASA on 03/30/2011 and published in 76 FR 19774-75 on 04/08/2011;
	The ASA on 11/2/2011 and published in 76 FR 69741-42 on 11/8/2011; and
	The ASA on 3/22/2012 and published in 77 FR 19666-67 on 4/2/2012.
	The ASA on 12/02/2016 and published in 81 FR 2016-29332 on 12/06/16.**Links to Office Sections:**

Office of the Assistant Secretary for Financial Resources
	Office of Budget
	Office of Finance
	Office of Grants and Acquisition Policy and AccountabilityOffice of the Assistant Secretary for Financial Resources (OASFR)

**Section AM.00 Mission.** The mission of the Assistant Secretary for Financial Resources (ASFR) is to advise the Secretary on all aspects of budget, grants, financial management and acquisition and to provide for the direction of these activities throughout HHS. The ASFR also coordinates HHS' implementation and reporting regarding the American Recovery and Reinvestment Act (Recovery Act).**Section AM.10 Organization.** The Assistant Secretary for Financial Resources has several formal and informal roles, including Chief Financial Officer (CFO), Chief Acquisition Officer, HHS audit follow-up official, and lead official for budget and grants. The Assistant Secretary is a close advisor to the Secretary on policy issues. The ASFR accomplishes its work through its component offices:

Immediate Office of the Assistant Secretary (AM).
	Office of Budget (AML).
	Office of Executive Program Information (AMW)
	Office of Finance (AMS).
	Office of Grants and Acquisition Policy and Accountability (AMT).**Section AM.20 Functions.**

**Immediate Office of the Assistant Secretary for Financial Resources / Chief Financial Officer (AM)**. Provides executive direction to ASFR components. The Assistant Secretary for ASFR is the principal adviser to the Secretary on all aspects of budgetary and financial management and information technology. By delegation from the Secretary, the ASFR/CFO exercises full Department-wide authority of the Secretary in the assigned areas of responsibility to include all responsibilities provided by the Chief Financial Officers Act of 1990. This includes the approval of the job descriptions and skill requirements, and the selection of Operating Division (OPDIV) CFOs as well as participation with the OPDIV Head in the annual performance plan/evaluation of the OPDIV CFO. In addition, the Assistant Secretary for ASFR/CFO provides Department-wide policy guidance on the qualifications, recruitment, performance, training, and retention of all financial management personnel.
	**Office of Budget (AML).** The Office of Budget is headed by a Deputy Assistant Secretary for Budget.
	**Office of Finance (AMS)**. The Office of Finance is headed by the Deputy Assistant Secretary for Finance who is also the Deputy Chief Financial Officer.
	**Office of Grants and Acquisition Policy and Accountability (AMT)**. The Office of Grants and Acquisition Policy and Accountability is headed by the Deputy Assistant Secretary for Grants and Acquisition Policy and Accountability.
	**Office of Executive Program Information (AMW)**. The Office of of Executive Program Information is headed by the Deputy Assistant Secretary for Executive Program Information.**Go to Section:**

Assistant Secretary for Financial Resources
	Office of Budget
	Office of Finance
	Office of Grants and Acquisition Policy and AccountabilityChapter AML, Office of Budget (OB)

**Section AML.00 Mission.** The Office of Budget provides advice and support to the Secretary and the Assistant Secretary for Financial Resources on matters pertaining to: formulation of the HHS and President's budgets, management of program assessment and performance reporting, presentation of budgets and reconciliation legislation to OMB and the Congress, and resolution of issues arising from the execution of final appropriations.

**Section AML.10 Organization.** The Office of Budget is headed by the Deputy Assistant Secretary for Budget who reports to the Assistant Secretary for Financial Resources/Chief Financial Officer and includes the following:

Division of Discretionary Programs (AML1).
	Division of Health Benefits and Income Support (AML3).
	Division of Budget Policy, Execution, and Review (AML4).
	Division of the Office of the Secretary Budget (AML5).**Section AML.20 Functions.**

**1.  Division of Discretionary Programs (AML1)**: The Division of Discretionary Programs:

Provides analytical services and assistance to the Secretary, the Assistant Secretary for Financial Resources (ASFR), and HHS Operating Division (OPDIV) Heads in their budgetary management of the Department's principal discretionary programs, including science and health services programsadministered by the Public Health Service components; and social service programs of the Administration for Children and Families and the Administration on Aging.
	Reviews budgets and related requests for resources, and analyzes plans and proposals for new or alternative legislation.
	Analyzes proposed regulations, reorganizations, or program initiatives to determine their policy, resource and management implications.
	Proposes recommendations on draft regulations, proposed legislation and reorganization proposals.
	Proposes budget options and policy initiatives as necessary to achieve program objectives established by the Secretary.
	Assists in the development of strategies for the presentation of the budget to the Office of Management and Budget (OMB) and the Congress, and develops materials for key Departmental officials who testify at hearings before these bodies.
	Provides guidance to OPDIVs in the formulation of their budgets.
	Conducts special reviews and analyses to examine assigned OPDIV program operations and management effectiveness.
	Assists in the development of performance plans, reports, and program assessments under the Government Performance and Results Act.
	Assists in the presentation of the Department's budget to the public by developing material for use of Departmental officials, and reviews press statements and other public documents for consistency with approved budgets and plans.**2.  Division of Health Benefits and Income Support (AML3).** The Division:

Provides analytical services and assistance to the Secretary, the ASFR, and the Department OPDIV Heads in the budgetary management of the Department's principal entitlement programs including Medicare, Medicaid, CHIP, Marketplaces, Family Support Payments and other entitlements in support of children and families.
	Reviews budget and related requests for resources; analyzes plans and proposals for new legislation, regulations, or program initiatives to determine their resource, policy, and management implications; proposes recommendations for the Deputy Assistant Secretary for Budget on budget requests, draft regulations, proposed legislation, and reorganization proposals.
	Assists the Secretary, the ASFR and the OPDIV heads in evaluating programs and budgetary proposals by developing reliable cost projections for legislative and planning proposals, and ensuring that proposals are consistent with approved plans and policies.
	Coordinates the preparation of budget estimates and forecasts of resources required to support the programs and operations of the Department.
	Reviews reprogramming requests and recommends appropriate action to the Deputy Assistant Secretary for Budget.
	Provides guidance in budget formulation for the appropriate OPDIV.
	Conducts special management reviews and analyses, and develops management options to ensure efficient and effective program operations and to encourage management improvements.
	Proposes budget options and policy initiatives as necessary to achieve program objectives established by the Secretary.
	Assists in the development of strategies for presentation of the budget to the Office of Management and Budget and the Congress and develops materials for key Department officials who testify at hearings before these bodies.
	Assists in the development of performance plans, reports, and program assessments under the Government Performance and Results Act.
	Manages the overall allocation of Health Care Fraud and Abuse Control (HCFAC) funds.**3. Division of Budget Policy, Execution, and Review (AML4).** The Division of Budget Policy, Execution, and Review (DBPER):

Directs the formulation and presentation of the HHS budget by developing and promulgating to the OPDIVs and others the policies, procedures, guidance, and schedules for preparing budget submissions.
	Coordinates the presentation of the Department's budget and performance plan to Congress, including preparation and submission of justifications, reports, significant items, and crosscutting materials; preparation of the Secretary's testimony before the Appropriations Committees; and coordination of transcripts, questions for the record, and other hearing materials.
	Provides advice and analysis to support Department-wide budget decision-making.
	Maintains active communication with Department budget officers with regard to budget events and activities with OMB, GAO, Congress and other parties.
	Manages a computerized budget information system reflecting data on a HHS-wide basis and coordinates OPDIV input into the system.
	Provides direct staff support to the Secretary in preparation for appropriation hearings and other budget related presentations and briefings.
	Actively communicates with the Budget and Appropriations Committees in the Congress and provides intelligence and analyses of budget decisions to senior HHS staff and the OPDIVs.
	Coordinates preparation of guidelines governing reprogrammings, transfers between accounts, and other crosscutting funding methods; provides recommendations and staff support in managing and processing crosscutting funding proposals.
	Analyzes and prepares reports on HHS performance in managing Full Time Equivalent (FTE) levels and in implementing FTE policy, and provides expert advice on Department-wide staffing.
	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.
	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 HHS ceiling controls and the development of outlay estimates shown in the President's Budget for controllable programs.
	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 OMB in formulating agency funding plans.
	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.
	Serves as principal staff advisor to the ASFR on all matters involving budget execution.
	Acts as liaison on behalf of HHS with OMB, the Treasury Department, the Congressional Budget Office, and other agencies on matters involving budget execution.
	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.
	Represents the Department in government-wide activities to implement the development and implementation of performance measures and budget-related performance planning policies, requirements and processes. Manages program performance assessment activities.
	Provides special management review services for selected activities.**4. Division of the Office of the Secretary Budget (AML5).** The Division of the Office of the Secretary Budget DOSB):

Reviews and analyzes the budgets of the Staff Divisions (STAFFDIVS) funded by the General Departmental Management (GDM), Office of Inspector General (OIG) and Office for Civil Rights (OCR) appropriations. Prepares special analyses of these budgets for use in decision-making, particularly for evaluating capacity and determining if alternative approaches are feasible. Monitors Congressional appropriations hearings in which the GDM STAFFDIVS, OIG and OCR are participants.
	Works closely with OASAM in planning and formulating the GDM budget justification for presentation to the Secretary, Office of Management and Budget (OMB) and the Congress.
	Reviews budgets and related requests for resources, and analyzes plans and proposals for new or alternative legislation.
	Analyzes proposed regulations, reorganizations, or program initiatives to determine their policy, resource and management implications.
	Proposes recommendations on draft regulations, proposed legislation and reorganization proposals.
	Proposes budget options and policy initiatives as necessary to achieve program objectives established by the Secretary.
	Assists in the development of strategies for the presentation of the budget to the OMB and the Congress, and develops materials for key Departmental officials who testify at hearings before these bodies.
	Provides guidance to STAFFDIVs in the formulation of their budgets.
	Conducts special reviews and analyses to examine assigned STAFFDIV program operations and management effectiveness.
	Provides staff assistance to the Secretary, the ASFR, the Service and Supply Funds (SSF) Board of Directors, OPDIV Budget Officers and STAFFDIV Heads in the budgetary and financial management of the SSF.
	Provides for budget policy management and financial integrity of the SSF in the provision of Departmental common use administrative services.
	Assists in the planning and preparation of the SSF budget for presentation to the SSF Board, the OMB, and Congress.
	Provides budget policy and technical support to the Program Support Center Director (and other activity managers) on all SSF activities.
	Directs and provides technical guidance to SSF activity managers in preparing annual budgets.
	Directs and provides technical guidance to SSF accountants in preparing annual financial statements. Assists in the planning and preparation of these statements for presentation to the SSF Board, auditors, and the Office of Management and Budget.
	Establishes Department policy in receiving and responding to Inspector General reports and audits.
	Prepares apportionment requests for the SSF.**Go to Section:**

Assistant Secretary for Financial Resources
	Office of Budget
	Office of Finance
	Office of Grants and Acquisition Policy and AccountabilityChapter AMS, Office of Finance (OF)

**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:

Immediate Office (AMS00)
	Office of Financial Policy and Reporting (AMS1)
	Office of Financial Systems Policy and Oversight (AMS2)
	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:

Division of Business Operations (AMS01)
	Division of Enterprise Risk Management  (AMS02)**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 STAFFDIVs on financial accounting and related fiscal matters, government-wide accounting standards and serves as principal advisor to the DASF as it relates to financial statement preparation, audit and financial reporting.
(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:

Division of Financial Management Policy (AMS11)
	Division of Financial Statements and Audit (AMS12)
	Division of Financial Reporting and Analysis (AMS13)
	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;
(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:

Division of Systems Operations and Maintenance (AMS21)
	Division of Systems Policy and Compliance (AMS22)
	Division of Program Management and Governance (AMS23)
	Division of Systems Planning and Development (AMS24)
	Division of Budget and Acquisition (AMS25)
	Division of Strategic Planning, Oversight and Coordination (AMS26)**a. 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.

**b**. **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 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.

**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 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.

**e**. **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.

**f**. **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.

**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:

Division of Audit Resolution (AMS31)
	Division of Audit Tracking and Analysis (AMS32)
	Division of Payment Integrity Improvement (AMS33)**a**. **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.

**b**. **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.

**c**. **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.

**I**. 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.

**Go to Section:**

Assistant Secretary for Financial Resources
	Office of Budget
	Office of Finance
	Office of Grants and Acquisition Policy and AccountabilityChapter AMT, Office of Grants and Acquisition Policy and Accountability (OGAPA)

**Section AMT.00 Mission**. The Office of Grants and Acquisition Policy and Accountability (OGAPA) provides Department-wide leadership and management in the areas of grants and acquisition management through policy development, data systems operations and analysis, performance measurement, oversight and workforce training, development, and certification. OGAPA fosters collaboration, innovation, and accountability in the administration and management of the grants and acquisition functions throughout the Department.  In addition to facilitating Departmental implementation of and compliance with existing grants and acquisition laws and regulations, OGAPA provides Departmental and government-wide leadership on implementation of the Federal Financial Accountability and Transparency Act (FFATA) for grant and acquisition activities. OGAPA is the organizational location for Grants.gov, which provides a Government- wide electronic portal for citizens to “Find'' and “Apply'' for Federal grant opportunities. OGAPA represents the Department in dealing with the Office of Management and Budget (OMB), U.S. Government Accountability Office (GAO), other Federal agencies, and Congress in the area of grants (to include mandatory and discretionary grants administration and electronic grants systems) and acquisition management.

**Section AMT.10 Organization.** OGAPA is headed by a Deputy Assistant Secretary for Grants and Acquisition Policy and Accountability who reports to the Assistant Secretary for Financial Resources. The Deputy Assistant Secretary also serves as the Department’s Suspension and Debarment Official. OGAPA consists of the following components:

Immediate Office of Grants and Acquisition Policy and Accountability (AMT).
	Division of Grants (AMT1).
	Division of Acquisition (AMT2).
	Office of Small & Disadvantaged Business Utilization (AMT3).**Section AMT.20 Functions.**

**1. Immediate Office of Grants and Acquisition Policy and Accountability (AMT).** The Immediate Office of Grants and Acquisition Policy and Accountability consists of the Deputy Assistant Secretary and support staff who assist in the management and administration of the Office's functions, and facilitate and coordinate OGAPAwide initiatives and activities on behalf of the grants, acquisition and small business communities, including Suspension and Debarment related activities.

**2. Division of Grants (AMT1).** The Division of Grants is headed by an Associate Deputy Assistant Secretary who serves as the Department’s Senior Grants Executive and the Division Director. The Division Director provides leadership, guidance, and oversight to constituent organizations, and coordinates long and short-range planning for HHS’ grants management policies, practices, systems and workforce. This Division provides technical assistance to the Department’s OPDIVs and STAFFDIVs, evaluates effectiveness of the grants programs and processes; develops pertinent HHS-wide regulatory guidance, policies, and performance standards; maintains and reports Departmental grant/financial assistance award information; and conducts special Departmental initiatives related to grants. It also serves as the focal point for coordinating ASFR’s response to cross-cutting Freedom of Information Act (FOIA) requests, audits, reports and suspension and debarment activities related to grants.

The Division provides input for coordinated Department positions on proposed legislation and Government regulations specific to grant-related matters. The Division also manages activities associated with the training, development, and certification of—and strategic planning for—the Department’s grants management workforce. In its role as managing partner of Grants.gov, the Division engages with grant-making agencies within and external to HHS, grantees, and the Office of Management and Budget.

**3. Division of Acquisition (AMT2).** The Division of Acquisition is headed by an Associate Deputy Assistant Secretary, who serves as the Department’s Senior Procurement Executive and the Division Director. The Division Director provides leadership, guidance, and oversight to constituent organizations, and coordinates long and short-range planning for HHS’ acquisition practices, systems and workforce. This Division provides technical assistance to the Department’s OPDIVs and STAFFDIVs; evaluates effectiveness of the acquisition programs and processes; develops pertinent HHS-wide regulatory guidance, policies, and performance standards; maintains Departmental contract award information; and conducts special Departmental initiatives related to acquisition. It also serves as the focal point for coordinating ASFR’s response to cross-cutting Freedom of Information Act (FOIA) requests, audits, reports, and suspension and debarment activities related to acquisition. The Division provides input for coordinated Department positions on proposed legislation and Government regulations specific to acquisitionrelated matters. The Division also manages activities associated with the training, development, and certification of—and strategic planning for—the Department’s acquisition workforce.

**4. Office of Small & Disadvantaged Business Utilization (AMT3).** The Office of Small & Disadvantaged Business Utilization (OSDBU) is headed by a Director who reports directly to the Deputy Secretary and is administratively supported by OGAPA. The OSDBU fosters the use of small business as Federal contractors pursuant to Public Law 95–507 and has responsibility within the Department for policy, plans, and oversight to execute the functions under Sections 8 & 15 of the Small Business Act. The OSDBU provides leadership, policy, guidance and supervision, as well as coordinating short- and long-range strategic planning to assure that small business vendors have a fair opportunity to compete for and receive business with the Department.

The Office also provides technical assistance to the Department’s OPDIVs and STAFFDIVs; reviews and evaluates planned procurements to ensure that small businesses are given thorough consideration; evaluates effectiveness of the small business programs and processes; develops pertinent HHS-wide policies, guidance, and performance standards; maintains Departmental small business reports; and conducts special Departmental initiatives related to small and socioeconomic business concerns.

The OSDBU manages the development and implementation of appropriate outreach programs aimed at heightening the awareness of the small business community to the contracting opportunities available within HHS. The OSDBU provides input for coordinated Department positions on proposed legislation and Government regulations on matters affecting cognizant small socioeconomic business programs. It also serves as the focal point for coordinating ASFR’s response to cross-cutting Freedom of Information Act (FOIA) requests, audits, and activities related to small business related efforts and programs.

**Go to Section:**

Assistant Secretary for Financial Resources
	Office of Budget
	Office of Finance
	Office of Grants and Acquisition Policy and Accountability

                    
  


Content created by Assistant Secretary for Financial Resources (ASFR) Content last reviewed May 2, 2017 Back to top
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