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[Federal Register Volume 63, Number 82 (Wednesday, April 29, 1998)]
[Notices]
[Pages 23490-23495]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-11353]

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DEPARTMENT OF THE TREASURY

[Treasury Directive Number 27-01]

Organization and Functions of the Office of the Assistant 
Secretary for Management and Chief Financial Officer

April 21, 1998.
    1. Purpose. This Directive describes the organization of the Office 
of the Assistant Secretary for Management and Chief Financial Officer 
(CFO).
    2. The Assistant Secretary for Management and CFO. The following 
are the functions of the Assistant Secretary for Management and Chief 
Financial Officer (the ``Assistant Secretary'').
    a. Serves as the Department's Chief Operating Officer and 
represents the Department on the President's Management Council.
    b. Provides Departmental oversight and supervision of the Treasurer 
of U.S., who supervises the U.S. Mint and the Bureau of Engraving and 
Printing.
    c. Serves as the Vice Chair of the Internal Revenue Service 
Management Board (IRSMB) pursuant to Executive Order 13051.
    d. Serves as the Chief Financial Officer of the Department of the 
Treasury, with authorities and functions pursuant to the Chief 
Financial Officers Act of 1990, Public Law 101-576. As CFO, is 
responsible for preserving the integrity and reliability of Treasury 
financial systems and carrying out the following functions for the 
Department and all bureaus.
    (1) Oversees Departmentwide financial management, accounting 
policy, internal controls, cash management, credit management, debt 
management, and centralized coordination and monitoring of 
Departmentwide General Accounting Office activities.
    (2) Specifies the format, content and frequency of financial 
reports and statements, including overseeing the development of 
performance measurement indicators prepared by bureau program and 
financial components.
    (3) Reviews and approves the development, implementation, and 
maintenance of an integrated agency and bureau financial management 
system(s), as defined by Office of Management and Budget (OMB) Circular 
A-127, to ensure that such systems produce information in compliance 
with generally accepted accounting principles, standards, and 
requirements for all administrative and program areas.
    (4) Reviews and approves financial statements and reports prepared 
at the bureau or Departmental level prior to submission to external 
parties.
    (5) Prepares and transmits to the Secretary and OMB an annual 
report which includes items specified in 31 U.S.C. 902(a)(6).
    (6) Directs the biennial review of fees, royalties, rents and other 
charges imposed by the Department or a bureau and recommends changes.
    (7) Reviews all legislative items related to or concerning 
financial management matters, subject to review and coordination with 
the Executive Secretary and General Counsel, to provide advice and 
comments on financial management issues, including costs and benefits.
    (8) Provides direction and policy guidance to program managers on 
financial management matters.
    (9) Chairs the Treasury Chief Financial Officers Council and 
represents the Department at the governmentwide Chief Financial 
Officers Council.
    (10) Assumes any other function conferred upon the CFO by statute, 
governmentwide regulation, or Treasury Orders and Directives.
    (11) Oversees the Treasury Franchise Fund.
    e. On behalf of the Secretary and Deputy Secretary, oversees the 
strategic management process and Government Performance and Results Act 
compliance to provide Treasury officials with a means to systematically 
articulate priorities, develop and implement strategies to achieve 
them, allocate resources to achieve them, and receive performance 
information on their accomplishment. This process includes: (1) 
Development of strategic plans; (2) preparation of budget requests/
performance plans; (3) monitoring the execution of the budget and 
performance plans; and (4) development of performance reports.
    f. Serves as the principal policy advisor to the Secretary and 
Deputy Secretary on matters involving the internal management of the 
Department and its bureaus.
    g. Through the Deputy Assistant Secretary (Strategy and Finance), 
oversees the Department's strategic planning, budget formulation, 
organizational improvement activities, and the analytical staff of the 
IRSMB.

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    h. Through the Deputy Assistant Secretary (Management Operations), 
oversees the development and implementation of security policies in the 
areas of personnel security, systems security, emergency preparedness 
and domestic counter terrorism; oversees Treasury-wide management 
programs which include reinvention initiatives, small business 
utilization, occupational safety and health, environmental quality and 
pollution abatement, real and personal property management, fleet 
management, energy and water conservation, historic preservation, 
recycling, metrication; procurement programs and systems.
    i. Through the Deputy Assistant Secretary (Administration), 
provides comprehensive administrative services (except personnel 
services) to Departmental Offices and other components of the 
Department, as appropriate.
    j. Through the Deputy Assistant Secretary (Human Resources), 
oversees the Department's personnel programs which include personnel 
policy, personnel services and training for the Departmental Offices, 
the payroll/personnel system, affirmative action and equal employment 
opportunity. The Assistant Secretary is the Director of EEO for the 
Department.
    k. Through the Deputy Assistant Secretary (Information Systems), 
oversees management and development of a Treasury-wide information 
infrastructure. The Deputy Assistant Secretary serves as Treasury's 
Chief Information Officer (CIO). Under the Clinger-Cohen Act, the 
Treasury CIO has direct access to the Secretary on information 
technology issues and has responsibility for oversight of Treasury's 
information resources management.
    3. Organization Structure. The Assistant Secretary for Management 
and CFO supervises the Treasurer of the U.S., the Deputy CFO and five 
Deputy Assistant Secretaries: (a) Strategy and Finance; (b) Management 
Operations; (c) Information Systems and CIO; (d) Administration; and 
(e) Human Resources. An organization chart is attached. Unless 
otherwise noted, the responsibilities of these officials and their 
subordinate offices are Departmentwide.
    4. The Treasurer of the U.S. advises the Assistant Secretary, 
Deputy Secretary and the Secretary on matters relating to coinage, 
currency and the production of other instruments issued by the United 
States and serves as the National Honorary Director for the Savings 
Bonds program. Serves as the principal policy official on all matters 
concerning general coinage and currency policy; and provides oversight 
of the U.S. Mint and the Bureau of Engraving and Printing by monitoring 
key bureau operations and activities, identifying problem areas, and 
tracking corrective actions. In this capacity, the Treasurer represents 
the Department on major media programs and other public forums.
    5. The Deputy Chief Financial Officer reports to the Assistant 
Secretary and has responsibility for implementing the Chief Financial 
Officers Act of 1990 and the Government Management Reform Act of 1994. 
The Deputy CFO also has responsibility for accounting policy and 
procedures; management controls; financial management systems 
integration; and financial execution of the budget. The Deputy CFO 
supervises the following offices.
    a. The Office of Accounting and Internal Control develops, 
implements and evaluates accounting policy, designs form and content 
guidelines which are used to prepare financial statements; develops and 
reviews financial performance measures; reviews and coordinates 
accounting policy guidance developed by the Federal Accounting 
Standards Advisory Board; oversees compliance with the Federal 
Managers' Financial Integrity Act, Prompt Payment Act, Cash Management 
Improvement Act, and Federal Debt Collection Improvement Act of 1996; 
monitors the resolution and implementation of audit findings and 
recommendations; provides centralized coordination and monitoring of 
all Treasury related General Accounting Office audit activities; 
prepares the CFO's Annual Report/Accountability Report; provides policy 
direction and oversight of the travel management and advisory committee 
management programs; and coordinates all activities associated with 
Treasury's financial management oversight of the Institute of American 
Indian Art.
    b. The Office of Financial Systems Integration develops policies, 
procedures, and standards for integrating financial management and 
revenue systems; provides for automated financial reporting; reviews 
financial reports and financial statements; provides technical advice 
to bureaus on financial and revenue systems design and implementation; 
reviews and provides advice on financial management and revenue systems 
proposals submitted by bureaus under Treasury Directive 32-02, 
``Approval of Financial Management Systems''; serves as systems 
administrator for Departmental level financial management systems; 
codifies the process for financial systems reviews and documentation; 
coordinates committees, user groups, task forces, and project teams 
that focus attention on financial management systems; and coordinates 
with the Joint Financial Management Improvement Program on development 
of governmentwide financial management systems requirements and 
standard general ledger requirements.
    c. The Office of Financial and Budget Execution provides advice, 
guidance, and instructions on budget execution matters; maintains the 
Treasury Budget and Strategic Planning Manual in coordination with the 
Office of Budget and the Office of Strategic Planning; issues budget 
execution reports on Full Time Equivalents, budget authority, outlays, 
and receipts; coordinates the status of funds reviews, reprogramming 
and fund transfers; monitors congressional and OMB directives; 
validates and reconciles appropriations and budgetary resources; and 
supports budget formulation.
    6. The Deputy Assistant Secretary (Strategy and Finance) has 
responsibility for strategic planning; budget formulation; 
organizational issues; program evaluation; and oversight of the staff 
of the IRSMB. The Deputy Assistant Secretary supervises the following 
offices.
    a. The Office of Strategic Planning oversees the strategic planning 
process and the implementation of the Government Performance and 
Results Act; guides bureaus in developing long-range plans; works with 
policy officials to establish priorities and strategic objectives; 
works with the bureaus to analyze current goals, objectives and 
activities in terms of future threats and opportunities; and advises 
policy officials regarding ways to improve the strategic management 
process across the Department.
    b. The Office of Budget analyzes bureau resource requests and 
completes financial analyses related to resource allocations; makes 
recommendations to policy officials concerning budget priorities and 
strategy; in full collaboration with the Office of Strategic Planning, 
the Office of Budget coordinates and facilitates development of 
performance measures in the budget in consultation with OMB and 
Congress; maintains the budget formulation and presentation portions of 
the Treasury Budget and Strategic Planning Manual in coordination with 
the Office of Financial and Budget Execution; and represents the 
Department on budget matters in contacts with OMB, congressional 
committees and other agencies.

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    c. The Office of Organizational Improvement provides management 
consulting services relating to organizational change and performance 
improvement strategies; researches and serves as the repository of 
advanced management concepts, and proposes strategies for employing 
them in Treasury operations; conducts studies of specific operating or 
policy issues having long term or strategic effect on operations; 
develops customer service and management improvement plans; reviews 
bureau reorganization proposals; coordinates streamlining initiatives; 
and manages the Orders and Directives System.
    d. The Director, Internal Revenue Service Management Board is under 
the supervision of the Deputy Assistant Secretary for purposes of 
administrative and managerial control and provides analytical support 
to the Board. The Board was established pursuant to Executive Order 
13051 as a permanent oversight board to assist the Secretary in 
ensuring effective management of the IRS.
    7. The Deputy Assistant Secretary (Management Operations) has 
responsibility for security, real and personal property, procurement 
program management, small business programs, and reinvention 
initiatives. The Deputy Assistant Secretary supervises the following 
offices.
    a. The Office of Security develops and administers policies for 
personnel, physical, systems security, emergency preparedness, domestic 
counter terrorism, disaster recovery, infrastructure protection, and 
continuity of operations. Physical security includes industrial and 
information security, and systems security includes the following 
functional areas: Computer security, telecommunications security, 
operations security (threat/vulnerability assessments), emissions 
security (TEMPEST), certificate management, and electronic 
authentication. The Departmental Offices Personnel Security Branch 
under the Office of Security performs the operating personnel security 
functions for the Departmental Offices. The Office of Security 
represents the Department on committees organized under the Security 
Policy Board and the Overseas Security Policy Board and consults and 
coordinates with other agencies to fulfill program responsibilities.
    b. The Office of Real and Personal Property Management develops, 
implements, and administers policies to ensure compliance with the 
requirements governing operations in the areas of space management, 
real and personal property, fleet management, energy and water 
conservation, environmental quality and pollution abatement, historic 
preservation, metrication, recycling, occupational safety and health, 
and audiovisual management programs; represents Treasury on interagency 
committees, task forces, and work groups related to each of these 
areas; prepares the Department's position on new and proposed changes 
to any legal authorities which affect Treasury operations or 
facilities; and offers consulting services to the bureaus.
    c. The Office of Procurement provides guidance for Departmentwide 
procurement programs and systems; evaluates bureau procurement 
operations using balanced scorecard performance measures; directs and 
expands the use of streamlined, cost effective means of procurement, 
including the purchase card, commercial item acquisitions, performance 
based service contracting, and contractor past performance; implements, 
where necessary, statutory mandates; oversees the activities of the 
Departmental Advocate for Competition; and administers a Departmentwide 
career education program for procurement professionals pursuant to 
Treasury Directive 12-11, ``Procurement Authority.''
    d. The Office of Small and Disadvantaged Business Utilization 
(OSDBU) implements the statutory mandate that agencies award a fair 
proportion of their acquisitions to small business concerns; promotes 
the participation of small businesses, small disadvantaged businesses, 
minority business concerns, and women-owned small businesses in prime 
and subcontract opportunities; promotes increased contracting with non-
profit agencies for advancement of people who are blind or severely 
disabled; provides guidance on the OSDBU program; and assists bureaus 
to implement their small and minority business programs. The Assistant 
Secretary is the statutory director of OSDBU under Pub. L. 95-507.
    e. The Office of Treasury Reinvention serves as a consultant group 
to assist in achieving reinvention goals and provides focus and 
guidance on reinvention goals to bureaus and Departmental Offices 
process owners; encourages process owners to formulate and implement 
long-term strategies for achieving results in accordance with those 
envisioned in the National Performance Review report; and assists 
senior officials in finding ways to improve work processes.
    8. The Deputy Assistant Secretary (Information Systems) and CIO 
manages information technology (IT) as a capital asset. In compliance 
with the Clinger-Cohen Act, the CIO: (a) Fosters communication and 
exchange among bureaus; (b) ensures effective coordination, management, 
and deployment of IT architecture, investments, and resources; (c) 
promotes effective agency operations through performance-based 
management; (d) enforces accountability for the use of corporate assets 
to build information technology infrastructure; (e) assists bureaus in 
aligning IT with their business needs and investment decisions; and (f) 
formulates policy on IT. Mission critical responsibilities of the CIO 
include strategic direction and priorities for IT investments; 
oversight of the Department's information resource management; 
management of the Departmentwide information infrastructure; and 
implementation of other statutory mandates, including the Paperwork 
Reduction Act. The CIO is also responsible for coordination and 
management of security implementation across all areas of information 
technology, including policy development, resource management, 
operations, and the Computer Security Act requirements. The CIO 
supervises the following offices.
    a. The Office of IT Policy and Management provides effective IT 
management policies and procedures, including strategic and capital 
planning, investment evaluation and control, performance monitoring, 
resource and information management policies to support missions to 
achieve the goals of the statutory mandates. Promotes IT process 
improvements and reengineering across the bureaus, especially for 
paperwork reduction purposes. Manages a broad range of information 
resources management functions to include information dissemination, 
data integrity board activities, public reporting requirements, and the 
IT standards and records management programs. Establishes a 
Departmental architectural framework to foster efficient data 
processing. Manages and coordinates special Departmentwide and cross-
agency projects to deliver maximum project value and success. Focuses 
on developing the competencies of IT professionals.
    b. The Office of Corporate Systems Management provides 
comprehensive service management, strategic planning, budgeting, 
acquisition, service delivery, customer support and program management 
essential for IT services supporting common voice, data, and video 
requirements across Treasury. These services include traditional

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telecommunications services provided through Executive Agent (EA) and 
interagency programs as well as a growing array of corporate 
information services and reinvention-driven IT innovation programs. 
Develops policies for cost-effective utilization of telecommunications 
resources by bureaus; provides management and financial oversight on EA 
programs implemented by bureaus; reviews and coordinates the 
acquisition of communications systems and services including radio 
frequency spectrum engineering and management; and manages 
participation in intergovernmental telecommunications programs.
    c. The Office of CIO Liaison and Business Services provides for the 
coordination, planning, and support of inter-business line activities 
within the CIO organization. It supports outreach and liaison between 
the CIO office and external constituencies, including bureau customers, 
business partners, and congressional entities, as well as management 
and coordination of the Department's participation and involvement in 
intra/inter-governmental IT programs and initiatives, such as the 
National Performance Review and the Government Information Technology 
Services Board.
    9. The Deputy Assistant Secretary (Administration) has 
responsibility for the Departmental Offices' administrative and 
management operating programs which include: administrative services; 
automated systems; facilities; budget formulation and execution; 
accounting and internal controls; printing and graphics; and 
procurement. The Deputy Assistant Secretary (Administration) is 
responsible for managing the Departmentwide disclosure services 
program, Working Capital Fund, Gifts and Bequest Fund, printing program 
and reimbursable agreement operations, which cross bureau lines. The 
Deputy Assistant Secretary (Administration) also serves as the 
Departmental Offices' liaison for activities required to comply with 
the CFO Act. Unless another Treasury Order, Directive, or delegation 
specifically states otherwise with respect to a specific function, the 
Deputy Assistant Secretary (Administration) is the head of the 
Departmental Offices for all administrative and management functions 
other than personnel and EEO. The Deputy Assistant Secretary supervises 
the following offices.
    a. The Administrative Operations Division provides a range of 
administrative support services to the Departmental Offices to include: 
Building access security; environmental and physical safety; parking 
facilities; dining room; library and information services; domestic and 
international travel; Secretarial delegation travel; and management 
coordination for special projects. The Division manages the 
Departmentwide disclosure services program and is responsible for 
reporting parking and transportation fringe benefits for payroll 
purposes.
    b. The Automated Systems Division provides automated information 
system services to the Departmental Offices including: Security; office 
automation; data processing; user support; applications development; 
and telecommunications.
    c. Office of the Curator provides coordination and direction for 
the restoration of the Main Treasury Building; conservation and 
maintenance of its historic collections; historical research on the 
building and collections to facilitate the development of special 
exhibits and other educational activities; and administers the Treasury 
Building tour program for the general public, as well as VIP tours.
    d. The Facilities Management Division directs and coordinates the 
management of the Main Treasury Building, Treasury Annex, and related 
grounds, including space management, construction, maintenance, 
custodial care, personal property, mail, messenger and motor pool 
services, and Departmental Offices rental space.
    e. The Financial Management Division formulates, presents, executes 
and manages the Departmental Offices' budget; maintains a comprehensive 
integrated financial management and accounting system in support of the 
financial resources under the jurisdiction of the Deputy Assistant 
Secretary (Administration); develops and directs the internal controls 
activities of the Departmental Offices; and supports the Deputy 
Assistant Secretary (Administration) in providing information to comply 
with the CFO Act. In addition, the Division provides financial 
management for the Department's Working Capital Fund and reimbursable 
programs which cross bureau lines.
    f. The Printing and Graphics Division provides Departmentwide 
printing, graphics and printing procurement services; develops printing 
and copy machine management policy; and represents the Department on 
oversight agencies and interagency committees.
    g. The Procurement Services Division provides operational 
procurement support for the Departmental Offices and manages certain 
Departmentwide procurements.
    10. The Deputy Assistant Secretary (Human Resources) has 
Departmentwide responsibility for human resource management policies; 
the Treasury Executive Institute; equal opportunity policies and 
programs; Treasury integrated management systems. The Deputy Assistant 
Secretary is also responsible for EEO and personnel operations in the 
Departmental Offices.
    a. The Office of Personnel Policy develops personnel management 
policies and procedures and oversight, consultation and evaluation 
activities; develops, recommends and implements personnel programs such 
as: workers compensation, employment and staffing, including Senior 
Executive Service (SES); classification and compensation; employee 
development; appraisal, recognition and benefits; employee and labor 
relations; and drug-free workplace, including drug testing; provides 
policy for strategic planning and systems life cycle management of the 
Departmentwide human resources system and ensures that the strategic 
direction, plans and policies of the Treasury Human Resources System 
provide the flexibility to manage the workforce through reengineered 
processes.
    b. The Office of Equal Opportunity Program develops polices and 
procedures pertaining to equal employment opportunity; provides for the 
consideration and disposition of complaints involving issues of 
discrimination on grounds of race, color, religion, sex, national 
origin, age, disability, reprisal and sexual orientation; oversees, 
evaluates, and sets standards for the operation of the four Regional 
Complaint Centers which process complaints of discrimination for all 
bureaus; and directs and administers affirmative employment and special 
emphasis programs, such as the Hispanic Employment Program, the Federal 
Women's Program, the Historically Black Colleges and Universities 
Program, and the Individuals with Disabilities Program.
    c. The Office of Treasury Integrated Management Information Systems 
manages, operates, maintains and supports the payroll and personnel 
system and human resources process support capabilities for bureaus; 
develops, conducts and maintains a full curriculum of technical 
training for bureau payroll/personnel staff; provides continuing user 
support, including user assistance in problem resolution and reporting; 
and ensures that the system meets the technical requirements of the 
Treasury community through the identification and development of

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system requirements and the negotiation of system modifications.
    d. The Treasury Executive Institute operates under the guidance of 
the Treasury Career Advisory Panel (TCAP), which assists the Assistant 
Secretary by promoting and effecting the continued improvement of the 
Senior Executive Service (SES) of the Department. The TCAP is comprised 
of the highest ranking career SES member in each bureau and 
Departmental Offices.
    e. The Office of Personnel Resources provides the full range of 
operating personnel services to the Departmental Offices in the areas 
of recruiting, position management and classification, retirement and 
benefits, training and development, employee relations, EEO, and 
payroll; assists management in recruiting, rewarding and retaining high 
quality staff; administers the performance management program; serves 
as a resource for career development; manages the Departmental Offices 
EEO program; and processes personnel and payroll documents.
    11. Cancellation. TD 27-01, ``Organization and Functions of the 
Office of the Assistant Secretary (Management) & Chief Financial 
Officer (CFO),'' dated June 22, 1995, is superseded.
    12. Expiration. This Directive shall expire three years from the 
date of issuance unless superseded or cancelled prior to that date.
    13. Office of Primary Interest. Office of Organizational 
Improvement, Office of the Deputy Assistant Secretary (Strategy and 
Finance), Office of the Assistant Secretary for Management and Chief 
Financial Officer.
Nancy Killefer,
Assistant Secretary for Management Chief Information Officer.
BILLING CODE 4810-25-P

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[GRAPHIC] [TIFF OMITTED] TN29AP98.027

[FR Doc. 98-11353 Filed 4-28-98; 8:45 am]
BILLING CODE 4810-25-C
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