U.S. Department of Labor

Office of the Chief Financial 

Officer

November 2016
Table of Contents

Table of Contents

Table of Contents.......................................................................................................................... ii

TAB 1: AGENCY ORGANIZATIONAL OVERVIEW .......................................................................... 1

Mission........................................................................................................................................ 1

Vision.......................................................................................................................................... 1

Authorizing Legislation .............................................................................................................. 1

Organizational Structure ............................................................................................................. 5

Organizational Changes During the Past Eight Years................................................................ 7

Key Leaders................................................................................................................................ 7

TAB 2: 30/60/90 DAYS – STATE OF PLAY...................................................................................... 8

Key Meetings, Decisions and Announcements .......................................................................... 8

Key Agency Stakeholders........................................................................................................... 9

TAB 3: INITIATIVES ..................................................................................................................... 10

Policy and Regulatory Issues.................................................................................................... 10

Enterprise Risk Management.................................................................................................... 10

Major Grants and Contracts...................................................................................................... 10

Audits and Reports.................................................................................................................... 10

Management.............................................................................................................................. 12

WCF Restructure ...................................................................................................................... 13

Calendar.................................................................................................................................... 14

TAB 4: BUDGET ........................................................................................................................... 16

TAB 5: AGENCY PERFORMANCE................................................................................................. 20
TAB 1: Agency Organizational Overview

1

TAB 1: AGENCY ORGANIZATIONAL OVERVIEW

Mission

To foster effective stewardship of public funds; 

To safeguard fiscal integrity; and,

To deliver timely, accurate, and reliable financial information.

Vision

To provide exceptional financial management leadership and to advance financial management 

operations across the Department of Labor. 

Authorizing Legislation

Chief Financial Officers (CFO) Act of 1990

Authorities and Responsibilities

The Office of the Chief Financial Officer (OCFO) ensures DOL compliance with the Chief 

Financial Officers (CFO) Act. The OCFO provides financial management leadership, direction, 

and guidance to the Office of the Secretary of Labor and all DOL program agencies on financial 

matters arising from the: 

• Government Management Reform Act 

(GMRA);

• Federal Financial Management 

Improvement Act (FFMIA);

• Federal Manager’s Financial Integrity 

Act (FMFIA);

• Debt Collection Act (as amended by the 

Debt Collection Improvement Act);

• Cash Management Improvement Act;

• Reports Consolidation Act, Improper 

Payments Eliminations and Recovery 

Act (IPERA);

• Accountability of Tax Dollars Act 

(ATDA);

• Digital Accountability and Transparency 

Act (DATA Act);

• Federal Information Technology 

Acquisition Reform Act (FITARA);

• Various Department of the Treasury 

(Treasury), Office of Management and 

Budget (OMB), General Services 

Administration (GSA) Travel 

Regulations, and Government 

Accountability Office (GAO) guidance 

regarding financial management in 

government

Authorities and Responsibilities In detail

The Chief Financial Officers Act of 1990 (CFOA)

The CFOA established Chief Financial Officers (CFO) for Executive Branch departments and major 

agencies. CFOA set the statutory authority and functions for each of these CFOS, including oversight of 

all financial management activities of the agency. CFOA also created a CFO Council to look at such 
TAB 1: Agency Organizational Overview

2

matters as consolidation and modernization of financial systems and improving the quality of financial 

information. CFOA requires CFOs to report annually to the agency head and the Director of OMB on 

the financial management of the agency and include audited financial statements and reports on FMFIA 

compliance. 

Government Management Reform Act (GMRA)

GMRA strengthened the CFOA, particularly OMB’s role in the financial statement process. It requires 

the Secretary of the Treasury, along with the Director of OMB, to annually submit to the President and 

Congress an audited financial statement that reflects no less than the overall financial position, including 

assets and liabilities, and results of operations of the executive branch. 

Government Performance Results Act of 1993 (GPRA)

GPRA seeks to improve Federal program effectiveness and public accountability by promoting a new 

focus on results, service, quality and customer satisfaction, and to help Federal managers improve 

service delivery by requiring they plan for meeting program objectives and by providing information 

about program results and service quality. The GPRA establishes the following requirements for 

Agencies: (1) a strategic plan at the Department level covering a period of no less than five years and 

updated/revised at least every three years; (2) an annual performance plan, linked to the strategic plan, 

for each program activity in the budget; (3) a report on program performance for the previous year at the 

Department level to Congress and the President. 

The OCFO responsibilities regarding GPRA include: (1) monitoring financial performance across the 

Department; (2) reporting on the President Management Agenda (PMA) financial benchmarking metrics

and FEDStat financial/budget metrics to OMB and GSA; (3) preparing the Agency Financial Report on 

behalf of the Department; and, (4) coordinating with the OASAM Performance Management Center on: 

cross-walking program activity in the budget; reviewing agency budgets and performance targets in 

agencies’ annual operating plan and the Department’s strategic plan; coordinating budget requests and 

the Annual Performance Report in the Departmental e-Business Suite (DEBS); outreach on key budget 

dates and issues to the Department’s performance community; and, reviewing all agency quarterly 

performance discussion guides and reports to the Deputy Secretary. 

Federal Financial Management Improvement Act of 1996 (FFMIA)

FFMIA requires Agencies to implement and maintain financial management systems that are in 

substantial compliance with OMB Circular A-127, JFMIP requirements, Federal accounting standards, 

and the United States Government Standard General Ledger (USSGL) at the transaction level. The 

circular prescribes generally for the system to process and record financial events effectively and 

efficiently and to provide complete, timely, reliable, and consistent information for decision makers and 

the public. 

Federal Managers’ Financial Integrity Act (FMFIA)

FMFIA requires Federal managers to assess the effectiveness of management controls applicable to their 

responsibilities. If material deficiencies are discovered, managers must report those deficiencies with 

scheduled milestones leading to the resolution of the deficiency. 

Debt Collection Act (as amended by the Debt Collection Improvement Act)

The Debt Collection Improvement Act of 1996 (DCIA) provides that any non-tax debt or claim owed to 

the U.S. Government that is 180 days delinquent, with certain exceptions, will be referred to the 

Department of the Treasury for collection. Debt that is in litigation or foreclosure, with a collection 
TAB 1: Agency Organizational Overview

3

agency or designated federal debt collection center, or that will be disposed of under an asset sales 

program, is exempt from transfer to the Secretary. Separately, agencies are required to notify Treasury 

of all nontax debts that are 120 days delinquent for purposes of administrative offset. There are no 

exemptions.

Cash Management Improvement Act

CMIA provides the general rules and procedures for the efficient transfer of funds for federal financial 

assistance programs between the federal government and the states (including the District of Columbia, 

Puerto Rico, American Samoa, Commonwealth of the Northern Mariana Islands, Guam, and the Virgin 

Islands).

Reports Consolidation Act of 2000 

Authorizes the head of an executive agency to: (1) adjust the frequency and due dates of, and 

consolidate into an annual report to the President, the Director of the Office of Management and Budget 

(OMB), and Congress, certain statutorily required reports (including financial and performance 

management reports); and (2) submit such a consolidated report not later than 150 days after the end of 

the fiscal year.

Improper Payments Elimination and Recovery Act (IPERA)

Require agency heads to annually review programs and activities, identify those that may be susceptible 

to significant improper payments, estimate annual improper payments in susceptible programs and 

activities, and report the results of their improper payment activities in the Agency Financial Report.

Accountability of Tax Dollars Act (ATDA)

All executive agencies, pursuant to the Chief Financial Officers Act of 1990 and the Accountability for 

Tax Dollars Act of 2002, are required to prepare and submit audited financial statements to OMB and 

the Congress. Recognizing that financial and performance information in one document presents a more 

comprehensive and integrated picture of agency performance, OMB expanded the authorization granted 

under the Reports Consolidation Act of 2000 to require that agencies prepare a combined Performance 

and Accountability Report (PAR) each year. The Department of the Treasury, in consultation with 

OMB, issues the Financial Report of the United States Government.

Digital Accountability and Transparency Act (DATA Act)

On May 9, 2014, the President signed into law the DATA Act requiring agencies to be more transparent 

in spending data. This new law underscores OCFO challenges in correctly handling the ever-growing 

diversity and volume of financial data. 

The DATA Act of 2014 requires agencies to provide USASpending with more specific, granular 

information beyond obligations (the legal commitment of funds) to outlays and transactions (actual 

spending). The Act requires a more seamless connection between appropriations/budget execution data 

and obligations/outlays. In addition, the OMB and Treasury are required to develop common data 

definitions/standards.

Federal Information Technology Acquisition Reform Act (FITARA)

FITARA seeks to improve the acquisition and management of Federal information technology assets. 

FITARA outlines specific requirements related to: (1) Agency Chief Information Officer (CIO) 

Authority Enhancements; (2) Enhanced Transparency and Improved Risk Management in IT 

Investments; (3) Portfolio Review; (4) Federal Data Center Consolidation Initiative; (5) Expansion of 
TAB 1: Agency Organizational Overview

4

Training and Use of IT Cadres; (6) Maximizing the Benefit of the Federal Strategic Sourcing Initiative; 

and, (7) Government wide Software Purchasing Program.

FITARA creates statutory authority with the OCIO on all IT related matters. The impact on OCFO will 

be determined in FITARA implementation discussion with the CIO. The OCFO is required to deliver 

budget formulation and execution for IT expenditures. This could include: improvements in the 

financial systems projects capabilities; accounting policy that supports IT expenditures (e.g. 

capitalization for work in process software); and, other financial support required for the CIO to comply 

with the legislation.
TAB 1: Agency Organizational Overview

5

Organizational Structure

The OCFO is comprised of a CFO, two deputies and two associate deputies, overseeing a total of 

five functionally related areas:

1) Office of Fiscal Integrity

2) Office of Financial Systems

3) Departmental Budget Center

4) Division of Client Financial Management Systems

5) Division of Financial Policy and Compliance 

Please see Budget for details on OCFO FTE. 

Organizational Chart 

Chief Financial Officer (CFO)

Vacant (PAS)

Division of Administrative 

Services

Marella Turner

Principal Deputy Chief Financial Officer

Geoffrey Kenyon (Career SES)

Deputy Chief Financial Officer 

(Accounting)

Karen Tekleberhan

(Career SES)

Division of Financial 

Reporting

Jennifer DiGiantommaso

Division of Financial 

Policy Compliance

Robert Balin

Division of Central 

Accounting Operations 

Westley Everette

Office of Financial System 

Integrity 

Vacant 

(Career SES)

Office of Agency Budget 

Programs 

Jim Martin

Division of Client Financial 

Management Services 

Janice Blake-Green

Deputy Chief Financial Officer (Budget)

Mark Wichlin 

(Career SES*)

Division of Fiscal Integrity

Kevin Brown

(Career SES)

Division Security and 

Technology

Vacant

Division of Business 

Process Improvement

Vacant

Office of Budget Policy 

and Systems 

Andrew Rider

Division of Customer 

Support

Vacant

* Encumbered by a Temp SES

Key Vacancies

• Chief Financial Officer position has been vacant since Fall 2013. Career OCFO Deputies 

have been fulfilling these duties.
TAB 1: Agency Organizational Overview

6

Workforce At-A-Glance
TAB 1: Agency Organizational Overview

7

Organizational Changes During the Past Eight Years

Over the past six years the Department has undergone a restructuring to centralize financial, 

including budget, services. This restructure more closely aligns with the organizational structure

of financial services and authorities across the government.

The following offices were merged from the Office of the Assistant Secretary for Administrative 

Management (OASAM):

• FY 2010 Division of Business Process Improvement, responsible for accounts payable 

and receivables

• FY 2012 Division of Client Financial Management Services, responsible for budget 

execution

• FY 2017 Departmental Budget Center, responsible for budget formulation 

In FY 2014, the Division of Payroll Services was realigned from OCFO to OASAM’s Human 

Resources Center. 

Key Leaders 

Title Name

Principal Deputy CFO Geoffrey Kenyon

Deputy CFO Karen Tekleberhan

Budget Officer Mark Wichlin

Associate Deputy CFO for Fiscal Integrity Kevin Brown
TAB 3: Initiatives

8

TAB 2: 30/60/90 DAYS – STATE OF PLAY

Key Meetings, Decisions and Announcements

By end of February 2017

• FY 2018 Current Services Budget (2/6/17): The President is required by statute to submit 

a budget request to Congress no later than the first Monday in February. The Departmental 

Budget Center will coordinate formulation of a “current services” level budget based on 

guidance from the Office of Management and Budget (OMB) to meet this requirement. The 

current services budget will reflect FY 2017 resources plus inflationary adjustments 

necessary to maintain the Department’s operations. 

• FY 2018 President’s Request budget formulation: An FY 2018 President’s Request will 

be formulated to reflect the new Administration’s goals and objectives. The Department will 

begin formulation of an FY 2018 budget in February. The date of transmission of that 

budget to Congress and all interim steps will be determined by OMB; however the last 

policy President’s Budget following a transition for FY 2010 was delivered in May 2009. 

Because of the compressed scheduled and gaps in the Department’s political leadership 

during budget development, involvement of an ad hoc group of DOL policy officials will be 

necessary. Interim steps may include: 

o Solicitation of funding needs from agencies, 

o Formulation of the “OMB Submission” to reflect funding needs for the Secretary’s 

goals and objectives which will be transmitted to OMB,

o Receipt of “Passback” from OMB, which will detail their decisions on the requests 

in the OMB submission,

o Appeals of those Passback decisions and subsequent negotiations with OMB, and

o Formulation and transmission of the FY 2018 President’s Request based on the 

results of the final decisions of OMB.

• Final Congressional Action on FY 2017 appropriations: Depending on the timing and 

funding level of the Department’s full year appropriations bill, there may be required action 

or decisions by the Department. The Department is generally required to submit an 

operating plan within 45 days of the enactment of the appropriations detailing changes at the 

budget activity level. These decisions may also need the review of an ad hoc group of DOL 

policy officials given the likely gaps in DOL political leadership at the time of enactment.

By end of March 2017

• FY 2018 President’s Request budget formulation: Budget development, as described 

above, will continue through March.

By end of April 2017

• FY 2018 President’s Request budget formulation: Depending on OMB guidance and 

deadlines, budget formulation may continue through April. 

• Enterprise Risk Management, OMB Circular A-123 Meet to discuss A-123 Enterprise Risk 

Management and upcoming due dates to OMB:

o ERM Implementation Approach, Due: As soon as practicable, prior to June initial 
TAB 3: Initiatives

9

Risk Profile deliverable

o Initial Risk Profile, Due June 2, 2017

o Integration with Management Evaluation of Internal Control, Due September 15, 

2017

Key Agency Stakeholders

• Director, Office of Management and Budget

o The Office of Management and Budget (OMB) is responsible for coordinating 

formulation of the President’s Request. The Secretary will submit the Department’s 

annual budget requests to the director of OMB and may appeal the initial OMB 

decisions on those requests. OMB Circular A-11 Preparation, Submission and 

Execution of the Budget

o The management side of OMB oversees and coordinates the Federal procurement

policy, performance and personnel management, information technology (eGovernment) and financial management. In this capacity, OMB oversees agency 

management of programs and resources to achieve legislative goals and 

Administration policy. OMB Circular A-123 Management’s Responsibility for 

Enterprise Risk Management and Internal Control
TAB 3: Initiatives

10

TAB 3: INITIATIVES

Policy and Regulatory Issues 

Enterprise Risk Management

Governance structure and resources to implement updates and produce deliverables to OMB 

Circular A-123 Management’s Responsibility for Enterprise Risk Management and Internal 

Control

Major Grants and Contracts

Please refer to Managing Information Technology Investments: Shared Service Provider for 

Financial System (co-lead with OASAM).

Audits and Reports

The OCFO does not have any audits that will require Secretarial or Departmental action in the first 

90 days of the incoming administration. 

Ongoing OIG Audits

Review of Department’s Digital Accountability and Transparency Act Readiness: OIG’s focus is 

to gain an understanding of the processes, systems, and controls that the Department has 

implemented, or plans to implement, to report financial and payment data in accordance with 

DATA Act requirements.

Independent Auditors' Report on the U.S. Department of Labor's FY 2016 Consolidated 

Financial Statements: An audit of the financial statements of DOL as of and for the years ended 

September 30, 2016 and 2015.

OCFO Audits completed in FY 2014, 2015, 2016:

1. DOL Could Do More to Reduce Improper Payments and Improve Reporting

Report No. 03-16-002-13-001 (May 13, 2016)

This report provides recommendations on what the Department can do to further reduce 

improper payments. 

[ Summary ] | [ Full Report ] {1.01 MB} | [ Response ]

2. Management Advisory Comments Identified in an Audit of the Consolidated Financial 

Statements for the Year Ended September 30, 2015

Report No. 22-16-004-13-001 (March 25, 2016)

This report provides further recommendations for the Department, in addition to the 

‘Independent Auditor’s Report’ accompanying the Agency Financial Report. 

No Summary | [Full Report ] {949 KB}
TAB 3: Initiatives

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3. Independent Auditors' Report on the U.S. Department of Labor's FY 2015 Consolidated 

Financial Statements

Report No. 22-16-002-13-001 (November 19, 2015)

This report accompanies the U.S. Department of Labor's FY 2015 Consolidated Financial 

Statements contained in the Agency Financial Report 

No Summary | [ Full Report ] {496 KB} [ DOL Report ]

4. DOL Could Do More to Reduce Improper Payments and Improve Reporting

Report No. 03-15-001-13-001 (May 15, 2015)

This report provides recommendations on what the Department can do to further reduce 

improper payments.

[ Summary ] | [ Full Report ] {3.29 MB} | [ Response ]

5. Review of Department of Labor Conference Costs, Approvals, and Reporting

Report No. 17-15-002-13-001 (March 31, 2015)

This report provides recommendations around OMB Memorandum M-12-12: Promoting 

Efficient Spending to Support Agency Operations. 

[ Summary ] | [ Full Report ] {485 KB} | [ Response ]

6. Fiscal Year 2014 Financial Statement Audit: General and Application Controls Testing 

Results for the New Core Financial Management System

Report No. 22-15-009-13-001 (March 30, 2015)

This report contains Sensitive Information and will not be posted.

7. Management Advisory Comments Identified in an Audit of the Consolidated Financial 

Statements, For the Year Ended September 30, 2014

Report No. 22-15-006-13-001 (March 26, 2015)

This report presents for DOL’s consideration certain matters that KPMG noted, as of 

November 17, 2014, involving internal control and other operational matters not related to 

information technology (IT) security.

No Summary | [ Full Report ] {290 KB}

8. Independent Auditors' Report on the U.S. Department of Labor's FY 2014 Consolidated 

Financial Statements

Report No. 22-15-002-13-001 (November 17, 2014)

This report accompanies the U.S. Department of Labor's FY 2014 Consolidated Financial 

Statements contained in the Agency Financial Report

[ DOL Report ] No Summary | [ Full Report ] {403 KB}

9. The Department of Labor's Compliance with the Improper Payments Elimination and 

Recovery Act of 2010 in the FY 2013 Agency Financial Report

Report No. 03-14-004-13-001 (April 15, 2014)

[ Summary ] | [ Full Report ] {757 KB} | [ Response ]
TAB 3: Initiatives

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10. Management Advisory Comments Identified in an Audit of the Consolidated Financial 

Statements for the Year Ended September 30, 2013

Report No. 22-14-006-13-001 (March 31, 2014)

This report summarizes actions DOL has taken to comply with IPERA.

No Summary | [ Full Report ] {472 KB}

11. FY 2013 Audit of Consolidated Financial Statements Information Technology Control 

Deficiencies Related to the Office of the Chief Financial Officer New Core Financial 

Management System and PeoplePower

Report No. 22-14-013-13-001 (March 31, 2014)

This report contains Sensitive Information and will not be posted.

12. Independent Auditors' Report on the U.S. Department of Labor's FY 2013 Consolidated 

Financial Statements

Report No. 22-14-002-13-001 (December 16, 2013)

This report accompanies the U.S. Department of Labor's FY 2013 Consolidated Financial 

Statements contained in the Agency Financial Report.

No Summary | [ Full Report ] {640 KB} [ DOL Report ]

Management 

Managing Information Technology Investments: Shared Service Provider for Financial 

System (co-lead with OASAM)

New Core Financial Management System (NCFMS) is the financial system of record for the 

Department of Labor. On an annual basis, NCFMS processes an estimated 454,000 invoices; 

266,000 payments; 188,000 travel documents; 47,000 obligation documents; and 7,000 requisition 

documents and is used to manage and account for nearly $60 billion of taxpayer funds.

Background: Due to the imminent bankruptcy of our private sector financial system service 

provider in 2014, the Department was abruptly confronted with the potential loss of automated 

capability to manage and account for $60 billion in annual transactions. OASAM and OCFO 

envisioned and orchestrated an unprecedented innovative solution, collaborating with five other 

federal departments to purchase data rights, software and intellectual property, and hardware, in 

addition to securing operational support to run the system (New Core Financial Management 

System or “NCFMS”).

For nearly two years – from September 2014 through June 2016 – DOL and the Department of 

Transportation’s Enterprise Service Center (DOT/ESC) worked to stabilize and run the highlycustomized system through a series of Interagency Agreements. During that time period, DOL and 

DOT also began collaborating on planning efforts for the Department to migrate to DOT/ESC’s 

federal shared service financial management system. That work continues.

In July 2016, the Department awarded a three-year contract (one base year, two option years) to 

Booz Allen Hamilton to operate the system. DOT/ESC chose Booz Allen Hamilton to be the 
TAB 3: Initiatives

13 

contractor on the NCFMS project for the past two years; by contracting directly with the 

experienced support contractor, DOL gains project management oversight and efficiency in service 

and cost. 

Auditor Findings: The OIG has issued a series of reports on the Department’s management of 

NCFMS, the most recent released in June 2015. The OIG recommended the Department develop 

and implement a process to review and approve the services and costs requested (by DOT/ESC) for 

reimbursement, and for the Department to negotiate a firm-fixed price agreement with DOT for a 

baseline of operation and maintenance services for NCFMS. At this point, both recommendations 

remain open, pending OIG’s review of management’s actions to date, including direct contracting 

with Booz Allen Hamilton for NCFMS operations. 

Going forward: DOL is currently working with OMB, Unified Shared Services Management 

(USSM) and ESC to identify alternatives to ensure DOL can migrate to a Shared Service Provider 

(SSP). 

WCF Restructure 

Background: The Working Capital Fund (WCF) provides centralized administrative services 

throughout the Department in support of agency operations. The purpose of the fund is to decrease 

the overall cost of these services by combining the purchasing power of the Department instead of 

individual agencies procuring services individually. The WCF receives no direct appropriation and 

is funded through collections from appropriations for agency activities based on agency usage of 

WCF services. The OCFO is responsible for WCF operations. 

The WCF funding model creates a built-in conflict between agencies that provide centralized 

services and program agencies. With the relatively flat appropriations for the Department over the 

past several years, there has been an increased push for additional transparency into WCF activities 

and costs. To instill multiple viewpoints in WCF decision-making, Secretary Perez met with 

agency heads on July 22, 2015, to announce two reviews of the Working Capital Fund (WCF). The 

first was conducted by Assistant Secretaries, Directors and other agency heads (politicals) who 

were tasked with providing short-term recommendations for the FY2016 WCF Budget. This group 

issued its recommendations on November 30, 2015. The second, comprised of career Deputy 
TAB 3: Initiatives

14

Assistant Secretaries and other Deputy Agency Heads, provided further reaching recommendations 

on: governance, budget cycle, and performance management on April 6, 2016. 

Results:

As a consequence of these reviews, and to bring greater transparency, efficiency, and agency 

involvement in the WCF, a WCF Board of Directors (WCF Board) was established. The Deputy 

Secretary of Labor serves as the chairperson. Other members include the Chief Financial Officer, 

the Assistant Secretary for Administration and Management (ASAM), and career Deputy Assistant 

Secretaries or Deputy Directors across the Department. The purpose of the Board is to take an 

enterprise-wide view of the centralized administrative services provided through the WCF. The 

Board serves in an advisory capacity to the Deputy Secretary and Secretary as they make strategic 

decisions regarding the services provided through the WCF and the impact of those decisions given 

the WCF is funded through collections from appropriations for agency activities.

The WCF Board works closely with the WCF Committee and is authorized to establish multiple 

subcommittees. Among other responsibilities, these groups are tasked with identifying ways, 

whenever feasible, to avoid unexpected assessments on customer agencies, avoid unexpected 

demands on service provider agencies, and to ensure sensitivity to competing agency priorities. 

The subcommittees can look at, for example, cost recovery methodologies (e.g. FTE, usage, rental 

space, direct charges) to evaluate chargeback methodologies for logic, efficiency, and equity. They 

can also review alignment of WCF activities and services with the business needs of the customer 

agencies. An important outcome will be enhanced transparency and improved communications 

between service provider agencies and customer agencies.

Calendar 

Item Action Required from Secretary Date

Agency Financial Report Message from the Secretary, 

including signature. Initial 

message draft by the OCFO; 

second message draft by OPA.

Published annually on 

November 15.

WCF Board of Directors Chair of Board, generally 

delegates authority to the Deputy 

Secretary.

Quarterly.

FY 2017 Current Services 

Budget

The current services budget will 

reflect FY 2017 resources plus 

inflationary adjustments necessary 

to maintain the Department’s 

operations.

February 6, 2017.

FY 2018 President’s Request 

budget formulation

Set funding needs to reflect 

Administration’s goals and 

objectives for the Department. 

February- March (possibly 

April)

The date of transmission of 

budget to Congress and all 

interim steps will be 

determined by OMB.
TAB 3: Initiatives

15

Item Action Required from Secretary Date

Departmental Submission Agencies will submit budget 

requests for inclusion in the OMB 

Budget Submission to the 

Secretary, guidance and 

submissions coordinated by the 

OCFO.

Generally due in early 

summer.

OMB Budget Submission The Secretary reviews and makes 

finale decisions regarding 

proposals from the Department for 

next year’s budget. The Secretary 

signs a letter, drafted by the 

OCFO, to the OMB director 

providing an overview of the 

Department’s request. 

Determined by OMB, but 

historically occurs in shortly 

after Labor Day.

OMB Budget Passback The Secretary reviews OMB’s 

decisions on the Department’s 

budget submission and 

recommendations from the Deputy 

Secretary and determines any 

appeals. Appeals are due to OMB 

within a few days.

Determined by OMB, but 

historically occurs shorty 

after Thanksgiving of each 

fiscal year. Due within a 

few days after Passback.

President’s Request The Congressional Budget 

Justification is transmitted and 

reflects funding levels agreed 

upon in the OMB Budget 

Passback and appeals process. 

The Secretary may choose to 

review. 

Due by the first Monday in 

February annually, though 

OMB will determine the 

actual date of transmittal.

Budget Hearings Testify on the Hill Usually in the spring after 

the President’s Budget goes 

to the Hill, the Secretary is 

invited to testify in front of 

the appropriations 

subcommittees.
TAB 4: Budget

16

TAB 4: BUDGET

BUDGET AUTHORITY AND FTE SUMMARY

(Dollars in millions)

FY 2013

Enacted

FY 2014

Enacted

FY 2015

Enacted

FY 2016

Enacted

FY 2017

Request

Budget Authority $5.1 $5.1 $5.1 $5.1 $5.2

FTE 18 18 17 14 17

At-A-Glance

• The OCFO receives funding as an activity in the Departmental Management (DM) 

appropriation and through the WCF. 

• DM funding supports staff and related expenses for the policy-making offices of the CFO. 

The WCF supports staff and all expenses for operational offices. In FY 2016, the OCFO had 

$5.1 million in appropriated funding and $50.4 million through the WCF.

Budget and FTE Trends

• The OCFO’s appropriated funding levels have been stable between FY 2009 and FY 2016. 

Their appropriated funding makes up a small percentage of their overall resources. The 

Department has not made any significant budget requests for the OCFO’s DM appropriation 

and, in most years, there has been little to no interest from the appropriations committees in 

this activity within DM.

• The OCFO did receive funding through the American Recovery and Reinvestment Act 

(ARRA) supplemental in FY 2009. CFO received $0.6 million to provide resources 

necessary to support the Department’s ARRA implementation. 

• The OCFO’s WCF budget authority has grown from $36.6 million in FY 2010 to $50.4 

million in FY 2016.

• The Department has had to make significant investments in NCFMS through the WCF. 

NCFMS is the financial system of record for the Department. In 2014, the contractor 

responsible for migrating the Department’s financial systems into the cloud, as well as 

maintaining and hosting this system, went bankrupt. The Department worked with the 

Department of Transportation (DOT) and a contractor to acquire the system and to support 

the operations. After stabilizing operations, the Department again took control of NCFMS 

and is working to transition the system to a SSP. The FY 2017 Budget included $10.0 

million for this purpose.

WCF Budgetary Resources, FY 2016

Funding Source Amount

Direct funding DM appropriation (direct) $5.1

DOL shared services Working Capital Fund $50.4

Total $55.5
TAB 4: Budget

17 

Upcoming Issues

•

• At the beginning of FY 2017, the DBC is scheduled to be transferred from the OASAM to 

the OCFO. . The tables above do not reflect the transferred funding, which has not been 

finalized. 

Staff Contacts

Janice Blake-Green, agency (OCFO) Budget Officer

Blake.Green.Janice@dol.gov

202-693-4452 
TAB 4: Budget

18

FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

PB

Request $5.8 $5.4 $5.4 $5.4 $5.4 $5.3 $5.1 $5.2 $5.2

Enacted $5.3 $5.4 $5.4 $5.3 $5.1 $5.1 $5.1 $5.1

$5

$5

$5

$5

$5

$6

$6

$6

CFO

Request vs. Enacted, FY 2009-FY 2016

(Dollars in millions)

FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016

Enacted $5.3 $5.4 $5.4 $5.3 $5.1 $5.1 $5.1 $5.1

Inflation Adjusted $5.3 $5.4 $5.5 $5.6 $5.7 $5.8 $5.8 $5.8

$5

$5

$5

$5

$5

$6

$6

$6

CFO

FY 2009 Inflation Adjusted BA vs. FY 2009-FY 2016 Enacted BA

(Dollars in millions)
TAB 4: Budget

19

FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017

PB

Authorized 25 29 19 19 19 18 18 17 17

Actuals 24 21 19 18 18 18 17 14

0

5

10

15

20

25

30

35

CFO

Authorized FTE vs. Actuals, FY 2009-2017
TAB 5: Agency Performance

20

TAB 5: AGENCY PERFORMANCE

Each year, the Department of Labor undergoes a third-party audit of its financial statements. The 

auditors identify significant control deficiencies and material weaknesses during the audit. 

Eliminating these deficiencies and weaknesses are among the most important goals for the OCFO.

A significant control deficiency exists when the design or operation of an internal control does not 

allow management or employees, in the normal course of performing their assigned functions, to 

prevent, or detect and correct, misstatements on a timely basis.

• Audit Findings: DOL currently does not have any significant control deficiencies. One of 

the OCFO’s key accomplishments in FY 2016 is the elimination of its 2 previous significant 

control deficiencies.

A material weakness is a deficiency, or a combination of deficiencies, in internal control such that 

there is a reasonable possibility that a material misstatement of the entity’s financial statements will 

not be prevented, or detected and corrected, on a timely basis.

• Audit Findings: The Department currently has one material weakness: lack of sufficient 

information technology general controls over key financial and support systems. The 

auditor identified deficiencies in account management, system access settings, system audit 

log review, configuration management, and vulnerability management. This item was a

significant control deficiency for the past several fiscal years before becoming a material 

weakness in FY 2016. One of the OCFO’s key goals in FY 2017 is to eliminate this 

material weakness, with the cooperation of the Chief Information Officer.

Each quarter, the OCFO measures eight accounting and financial measures, for each Department of 

Labor component, on the Financial and Administrative Scorecard. The OCFO has used measures to 

improve prompt payment of invoices, debt management and to encourage the submission of 

invoices other than the US postal service.