23490 Federal Register / Vol. 63, No. 82 /Wednesday, April 29, 1998 / Notices

Form Recordkeeping Learning about

the or the form

Preparing the

form

990-W .................................................................................................................................. 9 hr., 49 min ..... 1 hr., 59 min ..... 2 hr., 14 min.

990-W, Sched. A (Pt I) ........................................................................................................ 11 hr., 14 min ... 47 min .............. 1 hr., 1 min.

990-W, Sched. A (Pt II) ....................................................................................................... 23 hr., 26 min ... 24 min .............. 47 min.

990-W, Sched. A (Pt III) ...................................................................................................... 5 hr., 16 min ..... ....................... 5 min.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 398,273 hours.

OMB Number: 1545–1592.

Revenue Procedure Number: Revenue

Procedure 98–20.

Type of Review: Extension.

Title: Certification for No Information

Reporting on the Sale of a Principal

Residence.

Description: The revenue procedure

applies only to the sale of a principal

residence for $250,000 or less ($500,000

or less if the seller is married). The

revenue procedure provides the written

assurances that are acceptable to the

Internal Revenue Service for exempting

a real estate reporting person from

information reporting requirements for

the sale of a principal residence.

Respondents: Individuals or

households, Business or other for-profit.

Estimated Number of Respondents/

Recordkeepers: 2,390,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Minutes

Reporting ........................................ 10

Recordkeeping ................................ 25

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 420, 500 hours.

Clearance Officer: Garrick Shear (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution Avenue,

NW, Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10226, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland

Departmental Reports Management Officer.

[FR Doc. 98–11358 Filed 4–28–98; 8:45 am]

BILLING CODE 4830–01–P

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.
Federal Register / Vol. 63, No. 82 /Wednesday, April 29, 1998 / Notices 23491

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 longrange 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.
23492 Federal Register / Vol. 63, No. 82 /Wednesday, April 29, 1998 / Notices

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 ClingerCohen 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 crossagency 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
Federal Register / Vol. 63, No. 82 /Wednesday, April 29, 1998 / Notices 23493

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 drugfree 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
23494 Federal Register / Vol. 63, No. 82 /Wednesday, April 29, 1998 / Notices

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
Federal Register / Vol. 63, No. 82 /Wednesday, April 29, 1998 / Notices 23495

[FR Doc. 98–11353 Filed 4–28–98; 8:45 am]

BILLING CODE 4810–25–C