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Part 1. Organization, Finance and Management

Chapter 1. Organization and Staffing

Section 21. Chief Financial Officer

1.1.21  Chief Financial Officer

1.1.21.1  (10-16-2008)
Chief Financial Officer

  1. The Chief Financial Officer (CFO) organization manages a portfolio of corporate-wide activities including strategic planning, performance measurement, budget formulation, budget execution, accounting, financial management, and internal controls.

  2. The CFO reports to the Deputy Commissioner for Operations Support.

  3. The CFO manages IRS financial activities in compliance with the Chief Financial Officers Act (PL 101-576, 104 Stat 2838), and the authorities implementing that act.

  4. The Office of the CFO is headed by the CFO and the Deputy CFO

  5. The CFO and the Deputy CFO manage processes to:

    1. Develop operational and performance goals, prioritize funding for programs and initiatives, and develop a service-wide budget and performance plan that becomes the basis for the IRS annual budget request.

    2. Identify, administer, and monitor the financial resources necessary to implement the IRS mission and strategic plans.

    3. Ensure the accuracy and validity of IRS financial records and performance data.

    4. Ensure that IRS financial management practices are compliant with law, regulation, and policy.

    5. Establish practices, procedures, standards, and controls for IRS financial processes and systems.

    6. Prepare financial reports for external stakeholders.

    7. Oversee plans to correct IRS material weaknesses.

    8. Serve as the principal IRS spokespersons on planning, budget, performance, and management of financial resources.

    9. Represent the IRS in meetings with Treasury, Office of Management and Budget (OMB), Congress, external stakeholders, and the general public on the management of financial resources and cross-functional issues.

    10. Maintain controls and safeguards over IRS resources.

    11. Advise the Commissioner, Deputy Commissioners for Operations Support (OS) and Services and Enforcement (SE), and IRS senior leadership on planning, budget, performance, and financial management.

  6. The CFO organization consists of five subordinate units:

    1. CFO Staff Office

    2. Corporate Performance Budgeting

    3. Corporate Planning and Internal Control

    4. Internal Financial Management

    5. Revenue Financial Management

1.1.21.1.1  (10-16-2008)
CFO Staff Office

  1. The CFO Staff Office includes the Chief of Staff, Executive Assistant, and Business Systems Planner (BSP). The Staff Office supports the CFO organization to ensure effective functioning of the CFO units in order to accomplish its overall mission and objectives, and implement management and operational policies and procedures.

  2. The CFO Staff Office reports to the Deputy CFO.

  3. The Chief of Staff provides support and oversight for:

    1. Human Resources including Performance Management, Leadership Development and Succession Planning, CFO Cross Function Training, Workforce Relations, Employment Opportunity (EEO), and Recruitment and Staffing.

    2. Office of Government Ethics (OGE) Coordination.

    3. Space Management.

  4. The Executive Assistant (EA) provides administrative and logistical support, guidance, and oversight in the area of:

    1. Budgeting.

    2. Business Performance Review.

    3. Correspondence Review.

    4. CFO-wide communication and web site management.

    5. Employee Engagement Program.

    6. Town Hall Meetings.

    7. Emergency Preparedness including Business Resumption Plan (BPR) coordinator, Occupant Emergency Plan (OEP) coordinator, and Continuity of Operations (COOP) liaison for the CFO.

  5. The Business Systems Planner (BSP) ensures that the information technology needs of the CFO are satisfied. This includes:

    1. Management of Mission Vision & Strategy (MV&S) processes (select, control, evaluate) for CFO IT investments.

    2. Development of financial applications.

    3. Operations and Maintenance of CFO applications.

    4. Desktop services for CFO employees.

  6. The BSP also serves as the Information Technology (IT) Security Program Management Official (PMO) for the CFO. The IT Security PMO is responsible for CFO compliance with 44 USC § 101, the Federal Information Security Management Act of 2002 (FISMA), ensuring that all:

    1. CFO systems are identified in the FISMA Master Inventory.

    2. CFO employees having specialized IT security responsibilities meet annual training requirements.

    3. CFO systems have current certifications and accreditations.

    4. CFO systems have up-to-date Privacy Impact Assessments (PIAs).

    5. CFO systems undergo annual security controls testing and that all IT Contingency Plans are tested annually.

    6. Identified IT security weaknesses are documented in a Plan of Action and Milestones (POA&M) for remediation.

1.1.21.1.2  (10-16-2008)
Corporate Performance Budgeting

  1. The Corporate Performance Budgeting Unit leads the formulation and execution processes that sustain the IRS mission and support Business Unit (BU) and corporate investment decision-making.

  2. The Associate CFO for Corporate Performance Budgeting reports to the Deputy Chief Financial Officer.

  3. The Corporate Performance Budgeting Unit:

    1. Executes the IRS budget process in an integrated fashion.

    2. Provides budget and analytic expertise to BUs and corporate management in support of IRS goals.

    3. Prepares budget requests and analysis in support of the IRS and the Department of the Treasury missions, strategic plans, tax gap report, the Taxpayer Assistance Blueprint, and manages the related hearings and appeals processes.

    4. Assists BUs with obtaining and allocating IRS resources and with practicing sound budgetary and investment management principles.

    5. Prepares and issues policies and procedures for Corporate Performance Budgeting programs.

    6. Provides support for the maintenance of the Integrated Financial System (IFS) and other financial systems.

  4. The Corporate Performance Budgeting Unit has two subordinate offices.

    1. Budget Formulation and Systems Integration Office

    2. Budget Execution Office

1.1.21.1.2.1  (10-16-2008)
Budget Formulation and Systems Integration Office

  1. The Budget Formulation and Systems Integration Office develops and submits IRS budget requests that provide justification for the resources that IRS needs to accomplish its mission and goals. This office directs the budget formulation cycle from the development of initiatives through the budget submissions to the Oversight Board, Department of the Treasury, Office of Management and Budget (OMB), and Congress. It provides systems support related to the Budget Formulation/Plan Development (BF/PD) and the Three-Year Rolling Forecast (3YRF) which are components of the Strategic Enterprise Management (SEM) module. The office also maintains master data management for the Funds Management (FM) module.

  2. The Director of the Budget Formulation and Systems Integration Office reports to the Associate CFO for Corporate Performance Budgeting.

  3. The Budget Formulation and Systems Integration Office:

    1. Develops the business case methodology and provides guidance for submitting IRS initiatives.

    2. Coordinates with the BUs to ensure proper initiative costing and justification.

    3. Analyzes and reviews IRS initiatives submitted by the BUs to justify requests in support of the IRS mission and priorities.

    4. Prepares initiative presentations for the Deputy Commissioners and Commissioner.

    5. Prepares IRS budget requests to the Oversight Board, Department of the Treasury, OMB, and Congress.

    6. Manages Departmental and OMB hearings, passbacks, and appeals.

    7. Responds to inquiries about the budget formulation year including all external Questions for the Record (QFR) and audit inquiries from the Government Accountability Office (GAO).

    8. Serves as liaison between IRS, Department of the Treasury, and OMB to meet budgetary requirements.

    9. Ensures the integrity of data for budget formulation, execution, and performance. This includes managing master data and re-organizations.

    10. Prepares and publishes the Financial Codes Handbook.

    11. Provides systems support related to the IFS for BF/PD, FM, and 3YRF modules. This includes systems support during the formulation and Plan Development processes by creating the stages and audit trail codes, i.e., group and reason codes.

    12. Validates the Plan Development stage and assists the IFS team with loading the Plan from SEM into FM for execution.

    13. Coordinates with the BUs on projects as needed.

    14. Develops independent ad hoc reporting tools to respond to complex inquiries from internal and external customers. This includes creating data kernels for the budget submissions and performing budget crosswalks as needed.

    15. Maintains the allocation model of the taxpayer service/enforcement programs split.

  4. The Budget Formulation and Systems Integration Office has two subordinate sections:

    1. Formulation Analysis and Review Office.

    2. Budget Integration and Systems Office.

1.1.21.1.2.2  (10-16-2008)
Budget Execution Office

  1. The Budget Execution Office monitors the execution of funds in the IRS Operating Plan which includes both appropriated funds and user fee receipts. The office provides guidance, develops execution policies, and establishes controls on appropriated funds to ensure IRS compliance with appropriation law and other regulatory requirements, such as, OMB Circular A-11, Preparation, Submission and Execution of the Budget. The office performs detailed analyses of resource utilization issues, coordinates with the business units to ensure funds are obligated in an efficient manner, prepares the annual IRS Operating Plan, and reports on the utilization of both current and prior year resources. Responsibilities begin with the plan development process and continue until the account is closed when remaining resources are returned to the General Fund.

  2. The Director of the Budget Execution and Reporting Office reports to the Associate CFO for Corporate Performance Budgeting.

  3. The Budget Execution Office:

    1. Issues Plan Development guidance, monitors and controls IRS spending, and produces reports including the monthly Budget Execution Analysis Report.

    2. Coordinates the internal IRS Mid-Year Spend Plan and Treasury's Mid-Year Reviews.

    3. Coordinates year-end close issues with Internal Financial Management (IFM) and the Office of Procurement, develops and issues guidance, and monitors and controls spending.

    4. Issues guidance, controls, monitors, and reports on Continuing Resolution operations.

    5. Prepares and monitors Apportionments (SF-132s).

    6. Manages prior year carryover, no year, and multiyear reporting.

    7. Manages Servicewide surpluses and shortfalls.

    8. Manages User Fee revenue distribution.

    9. Manages reimbursable program operations.

    10. Prepares the Operating Plan Report to Congress.

    11. Coordinates and prepares Congressional reports.

    12. Monitors Appropriation, Business Accounting Code (BAC), and Full Time Equivalent (FTE) utilization data.

    13. Reports and reconciles FTE with SF-113G and against IFS.

    14. Manages Reprogramming and Inter-Appropriation Transfer Requests.

    15. Manages and monitors Financial Plans 1111 and 0290.

    16. Manages IRS participation in the Treasury Department's Working Capital Fund including approval of funding, issuance of guidance to the business units, and resolution of operational issues.

    17. Coordinates responses to GAO inquiries related to current-year and prior-year funds.

    18. Conducts labor analyses using the Three-Year Rolling Forecast.

    19. Reviews and updates the Financial Operating Guidelines at least once per fiscal year.

    20. Reviews and updates the Reimbursable Operating Guidelines at least once per fiscal year.

    21. Tracks and reports staffing levels.

    22. Monitors and reports on benefits associated with investments in information technology.

    23. Reconciles and reports on FTE to OMB.

    24. Monitors and reports competitive sourcing costs and savings.

    25. Tracks budget initiative savings and investments.

  4. The Budget Execution Office has two subordinate sections:

    1. Execution Operations

    2. Execution Analysis

1.1.21.1.3  (10-16-2008)
Corporate Planning and Internal Control

  1. The Corporate Planning and Internal Control Unit administers the internal management control program for the IRS and leads the IRS strategic planning and performance management processes.

  2. The Associate CFO for Corporate Planning and Internal Control reports to the Deputy Chief Financial Officer.

  3. Corporate Planning and Internal Control fulfills its role through two subordinate offices:

    1. Office of Internal Control

    2. Office of Corporate Planning

1.1.21.1.3.1  (10-16-2008)
Office of Internal Control

  1. The Office of Internal Control ensures IRS compliance with federal laws and regulations related to internal and management controls including the Federal Managers' Financial Integrity Act (FMFIA) of 1982 (P.L. 97255, 31 USC 3512) which requires an annual assurance statement from each executive agency based on evaluations of their systems of internal accounting and administrative controls, the Federal Financial Management Improvement Act (FFMIA) of 1996 (P.L. 104-208, 31 USC 3512 note) which requires agency heads to report annually on their financial management systems and develop remediation plans to address any deficiencies, and OMB Circular A-123, Management's Responsibility for Internal Control.

  2. The Office of Internal Control reports to the Associate CFO for Corporate Planning and Internal Control.

  3. The Office of Internal Control:

    1. Administers the internal management control program for the IRS.

    2. Provides administrative support for the Financial and Management Controls Executive Steering Committee (FMC ESC).

    3. Coordinates the IRS annual assurance reviews and prepares the Commissioner's annual assurance letter.

    4. Oversees and monitors the Remediation Plans to ensure that all IRS financial systems achieve compliance with FFMIA.

    5. Oversees the development and implementation of corrective action plans to remedy internal control weaknesses.

    6. Oversees and monitors management assessments of the internal controls over financial reporting to ensure compliance with OMB Circular A-123.

    7. Monitors and updates corrective action plans in Treasury’s Joint Audit Management Enterprise System (JAMES) for Material Weaknesses, significant deficiencies, FFMIA Remediation Plans, Government Accountability Office (GAO) and the Treasury Inspector General for Tax Administration (TIGTA) audit findings and recommendations to ensure timely and accurate implementation of corrective actions.

1.1.21.1.3.2  (10-16-2008)
Office of Corporate Planning

  1. The Office of Corporate Planning::

    1. Manages the IRS strategic planning and performance management processes including development of and updates to the IRS Strategic Plan.

    2. Monitors and maintains the development of IRS strategic and budget level performance measures including reporting of performance actuals (monthly, quarterly) internally and externally.

    3. Provides analytic support to the BUs and corporate management in support of IRS goals.

    4. Prepares supporting performance information for IRS budget requests including data dictionary information for budget level performance measures.

    5. Provides analysis and reporting in support of IRS strategic plans including guidance and data for all budget related submissions originating from the CFO Office of Corporate Performance Budgeting.

    6. Reviews CFO and BU compliance with financial policies and procedures and assists in improving compliance by providing recommendations and training.

    7. Provides support for the IRS Oversight Board Performance Sub-committee.

    8. Monitors and maintains the IRS Performance Review Systems including coordination of all external reporting regarding performance.

    9. Administers the Section 1204 Program for the IRS to ensure timely and accurate compliance with Section 1204 requirements of the IRS Restructuring and Reform Act of 1998 (RRA 98).

    10. Administers the Program Assessment Rating Tool process for the IRS to ensure accurate evaluation of program effectiveness.

    11. Administers the President's Management Agenda update process for the IRS to ensure compliance with requirements.

  2. The Office of Corporate Planning reports to the Association CFO for Corporate Planning and Internal Control.

1.1.21.1.4  (10-16-2008)
Internal Financial Management

  1. The Internal Financial Management Unit makes payments, accounts for appropriated funds, issues financial reports, establishes and maintains Servicewide internal financial management policy and procedures, and manages the Finance Training Institute for the CFO.

  2. The Associate CFO for Internal Financial Management reports to the Deputy Chief Financial Officer.

  3. The Internal Financial Management Unit:

    1. Processes all administrative accounts payable, accounts receivable, disbursements and collections accurately and timely.

    2. Performs and manages Servicewide administrative accounting functions and operations.

    3. Provides support for the design, establishment, and maintenance of user fees; provides accounting, reporting, and reconciliation support for user fees.

    4. Ensures IRS compliance with financial reporting requirements, including preparation of the annual financial statements.

    5. Coordinates the annual financial statement audit with the Government Accountability Office (GAO).

    6. Establishes and maintains accounting policy and procedures for internal accounting operations and financial reporting.

    7. Develops and administers IRS travel and relocation policy, and administers related programs such as the relocation service contract.

    8. Establishes policy and manages the design, implementation, and maintenance of the managerial cost accounting function within the IRS.

    9. Analyzes business processes and best practices to identify potential areas for operational improvement.

    10. Monitors performance indicators for timeliness and accuracy.

    11. Manages the IRS financial management system operations; monitors financial systems for compliance with accounting standards and internal controls.

    12. Provides accounting system guidance and liaison assistance to IRS operating divisions, business units, and external organizations, including the Treasury Department, Financial Management Service (FMS), General Services Administration (GSA), including the Financial Systems Integration Office (FSIO), and OMB.

    13. Identifies the requirements and the best approach for upgrading, enhancing, and or modifying the IRS financial system to meet ongoing financial management requirements.

  4. The Internal Financial Management Unit has five subordinate offices:

    1. Beckley Finance Center

    2. Office of Cost Accounting

    3. Office of Financial Management Policy and Business Analysis

    4. Office of Financial Management Systems

    5. Office of Financial Reports

1.1.21.1.4.1  (10-16-2008)
Beckley Finance Center

  1. The Beckley Finance Center (BFC) processes administrative accounts payable, accounts receivable, and collections; and prepares and reconciles financial reports and accounts to ensure integrity and accuracy.

  2. The Director, BFC, reports to the Associate CFO for Internal Financial Management.

  3. The BFC:

    1. Processes Servicewide accounts payable, accounts receivable, disbursements, and cash receipts.

    2. Performs and manages Servicewide administrative and financial reporting.

    3. Ensures the accuracy and integrity of financial accounting records and related reports through quality assurance and sound internal controls.

    4. Serves as liaison with BU finance offices, Treasury, FMS, and OMB on financial reconciliations, reports, and reporting requirements.

    5. Provides support to the annual financial statement audit.

    6. Provides customer assistance to BU finance staffs.

    7. Prepares ad hoc financial reports.

    8. Maintains the inventory of financial reports and statements prepared by the CFO organization.

    9. Reconciles all financial reports to ensure data integrity.

    10. Delivers funds management products and tracks performance within the BUs.

    11. Processes manual travel and relocation vouchers and disbursements.

  4. BFC has three subordinate offices:

    1. Accounts Payable and Funds Management Branch

    2. Administrative Accounting Branch

    3. Program Administrative Branch

1.1.21.1.4.1.1  (10-16-2008)
Accounts Payable and Funds Management Branch

  1. The Accounts Payable and Funds Management Branch processes all commercial accounts payable; processes and ensures validity of obligations and de-obligations; and provides financial management reports/tools to the BUs on their appropriated funds.

  2. The Accounts Payable and Funds Management Branch reports to the Director, BFC.

  3. The Accounts Payable and Funds Management Branch:

    1. Processes all commercial accounts payable, disbursements, and quality review for commercial vendors, bank card purchases, government bills of lading/commercial bills of lading, outservice training, imprest funds, settlements, liens, summonses, and blanket purchase agreements.

    2. Processes nonprocurement obligations.

    3. Processes Servicewide de-obligations, and accounting code changes.

    4. Provides a variety of reports for commercial accounts payable transactions.

    5. Provides funds management reports and tracks performance of BUs.

  4. The Accounts Payable and Funds Management Branch has three subordinate offices:

    • Accounts Payable and Funds Management Quality Assurance Section

    • Accounts Payable Section

    • Funds Management Section

1.1.21.1.4.1.2  (10-16-2008)
Administrative Accounting Branch

  1. The Administrative Accounting Branch processes government administrative accounts payable and Servicewide administrative accounts receivable and collections; processes and ensures the validity of manual travel and relocation vouchers; prepares reports and reconciliations for general ledger accounts; processes all Federal and state tax forms; and helps ensure the integrity of IRS financial statements by coordinating fiscal and calendar year-end activities for the BFC.

  2. The Administrative Accounting Branch reports to the Director, BFC.

  3. The Administrative Accounting Branch:

    1. Maintains government administrative accounts payable.

    2. Processes disbursements and certifications.

    3. Posts transactions to appropriate general ledger accounts.

    4. Manages Servicewide administrative accounts receivable.

    5. Processes manual travel and relocation vouchers and disbursements.

    6. Prepares the monthly Fund Balance with Treasury Reconciliation.

    7. Processes Federal Form 941 and state taxes.

    8. Manages debt collection program for Emergency Salary Payments (ESPs), travel, and relocation advances.

    9. Coordinates implementation and performs A-123 internal control testing for Administrative Accounting Branch processes.

    10. Prepares monthly accrual workpapers.

    11. Coordinates, supports, and implements cost accounting policy and procedures.

    12. Coordinates with the Office of Financial Reports; prepares and submits financial reports in the Treasury Information Executive Repository (TIER).

  4. The Administrative Accounting Branch has four subordinate offices:

    • Administrative Accounting Branch Quality Assurance and Cost Accounting Section

    • Government Payables and Receivables Section

    • Reports and Reconciliation Section

    • Travel Management Section

1.1.21.1.4.1.3  (10-16-2008)
Program Administration Branch

  1. The Program Administration Branch provides support and resources for BFC operations.

  2. The Program Administration Branch reports to the Director, BFC.

  3. The Program Administration Branch:

    1. Coordinates all administrative functions of BFC, including budget, personnel, training, labor relations, web information services and database services.

    2. Serves as Contracting Officer’s Technical Representative (COTR) and provides oversight for service contracts.

    3. Provides liaison services with Facilities, GSA, and Agency-Wide Shared Services (AWSS) for the BFC.

    4. Oversees mail and file transportation activities.

    5. Coordinates safety, physical security, data security, and disaster recovery operations.

    6. Serves as liaison with Public Affairs and Information Systems.

    7. Coordinates IFS support for BFC.

    8. Coordinates fiscal and calendar year-end activities.

    9. Coordinates all BFC financial statement audit support activities.

1.1.21.1.4.2  (10-16-2008)
Office of Cost Accounting

  1. The Office of Cost Accounting has oversight of cost accounting and user fee programs for the IRS.

  2. The Director, Office of Cost Accounting, reports to the Associate CFO for Financial Management.

  3. The Office of Cost Accounting:

    1. Establishes, implements, maintains, and reviews IRS cost accounting policy.

    2. Evaluates proposed changes to existing allocation methodologies

    3. Recommends methodology changes to the Deputy Commissioner for Operations Support or delegated representatives.

    4. Implements approved allocation methodologies in IFS.

    5. Coordinates the development of standardized Managerial Cost Accounting (MCA) reports with the business units to meet reporting requirements.

    6. Defines future MCA system requirements.

    7. Ensures compliance with federal standards and regulations for cost accounting within the IFS

    8. Assesses user capabilities, identifies training needs, and develops training courses for MCA.

    9. Coordinates, reviews and oversees reporting requirements for User Fees.

    10. Reviews Business Unit biennial workpapers for User Fees and coordinates OMB A-25 waiver requests

1.1.21.1.4.3  (10-16-2008)
Office of Financial Management Policy and Business Analysis

  1. The Office of Financial Management Policy and Business Analysis establishes accounting and travel policy and procedures; develops, and implements financial management projects; and identifies and coordinates the delivery of general, technical, finance, and financial system training.

  2. The Office of Financial Management Policy and Business Analysis reports to the Associate CFO for Internal Financial Management.

  3. The Office of Financial Management Policy and Business Analysis:

    1. Establishes and maintains accounting policy and procedures.

    2. Develops and administers IRS travel and relocation policies and procedures to ensure compliance with Federal Travel Regulations.

    3. Develops and administers employee debt collection policies for non-tax debt and manages related waiver process.

    4. Coordinates with AWSS on the purchase card, travel charge card, Requisition Tracking System (RTS) /Integrated Procurement System (IPS), and other programs.

    5. Reviews and coordinates requirements, directives, and initiatives established by Federal authorities, such as GAO, Treasury, OMB, and GSA.

    6. Reviews internal management documents (e.g., Internal Revenue Manual, Delegation Orders, policy statements, memorandums) from other CFO areas and the IRS business units on behalf of the Associate CFO for Internal Financial Management and recommends comments/concurrence.

    7. Coordinates Freedom of Information Act (FOIA) requests assigned to Internal Financial Management and travel claims filed with the General Services Administration (GSA) Board of Contract Appeals.

    8. Develops and prepares reports in response to Congressional inquiries.

    9. Assists managers and other employees in interpreting and applying policies.

    10. Represents IRS on travel and relocation issues with internal and external stakeholders including Treasury and GSA.

    11. Coordinates mandatory and continuing professional education for IFM employees.

    12. Canvasses the IRS finance community to identify finance training needs and develops training plans to meet those needs.

    13. Coordinates delivery of technical finance and financial system training.

    14. Conducts special studies and analyses to identify and implement business process improvements.

1.1.21.1.4.4  (10-16-2008)
Office of Financial Management Systems

  1. The Office of Financial Management Systems administers application security, provides quality assurance, manages Help Desk and user advocate functions, and supports other critical operations and maintenance (O&M) activities for the Integrated Financial System (IFS). This includes master data coordination; disaster recovery activities; tax processing tasks; and oversight of ancillary systems such as payroll, which includes payroll audit; and fiscal year-end/annual close activities, such as the annual budget load.

  2. The Office of Financial Management Systems reports to the Associate CFO for Internal Financial Management.

  3. The Office of Financial Management Systems:

    1. Applies the System Life Cycle from requirements through accomplishment to enhancements, integration of the financial systems interfaces, and regulatory financial changes.

    2. Supports operations and maintenance activities for the IFS.

    3. Ensures the quality of systems enhancements.

    4. Manages and prioritizes the processing of IFS change requests (CRs), defect resolution requests (DRs), and service requests (SRs).

    5. Troubleshoots technical and performance issues related to CFO financial systems.

    6. Provides support for special reporting requirements, audit extracts, A-123 documentation and testing for payroll.

    7. Ensures new technologies are incorporated to improve the quality and delivery of financial systems.

    8. Manages security profiles and ensures audit trail for FISMA.

    9. Manages Service Level Agreement (SLA) and Request for Information Services (RIS) processes with the Modernization and Information Technology Services (MITS) organization.

    10. Manages operations and maintains IRS payroll interfaces with the National Finance Center.

    11. Manages IFS Help Desk and IFS User Advocate responsibilities.

  4. The Office of Financial Management Systems has two subordinate offices:

    • Operations Support Section

    • Security and Payroll Section

1.1.21.1.4.4.1  (10-16-2008)
Operations Support Section

  1. The Operations Support Section is responsible for ensuring that functional requirements are met by IFS. This section also reviews and evaluates the development and implementation process for all project deliverables; and provides the methods to ensure fitness for use, to prevent difficulties that arise during projects, to identify problems when they occur, to ensure correction and follow-up, and to help identify areas for improvement. This section also manages IFS User Advocate responsibilities.

  2. The Operations Support Section reports to the Director, Financial Management Systems.

  3. The Operations Support Section:

    1. Provides testing and functional support for all financial system interfaces and processes.

    2. Manages User Advocate activities, including coordination with user advocates to eliminate frequency of errors/issues and concerns.

    3. Applies System Life Cycle and ensures the quality of requirements/ enhancements.

    4. Identifies, coordinates and manages IFS system defect resolution; works with contractors and other CFO components to resolve defects; and communicates the impact of defect fixes and workarounds.

    5. Establishes communication and reports on IFS status, issues, and successes by managing monthly Customer Advisory Group (CAG) meetings with BU Division Finance Officers, and other members of the Finance community and CFO offices.

    6. Coordinates master data proposed changes with all IFS areas and performs regular analysis on current procedures to identify areas for improvement.

    7. Provides support for the annual appropriated budget input from Strategic Enterprise Management (SEM) to IFS.

    8. Provides support for Business Warehouse (BW) for data input and reporting.

    9. Provides support for annual close activities.

    10. Assists contractors in diagnosing and fixing system outages.

    11. Performs data quality assurance checks on interface execution.

    12. Tracks and monitors Clearquest tickets.

    13. Attends each Engineering Review Board (ERB) meeting to discuss software migrations in the system and ensures that the correct QA process is used.

    14. Tracks portal issues including downtime and service restoration team progress, including working with MITS to ensure that long term problems are addressed.

1.1.21.1.4.4.2  (10-16-2008)
Security and Payroll Section

  1. The Security and Payroll Section oversees the IFS Tivoli batch interface and processes the Automated Interface of the National Finance Center (AINFC) payroll interface. This section also ensures accuracy and implementation of secure profiles, other security processes, system security accreditation, system table updates, coordination of report requirements, and appropriate audit trails to meet FISMA requirements.

  2. The Security and Payroll Section reports to the Director, Financial Management Systems.

  3. The Security and Payroll Section:

    1. Processes bi-weekly AINFC interface payroll processing and provides payroll files for interface to IFS R/3/BW/SEM systems.

    2. Provides O&M production support for IFS that includes support for IFS Tivoli monitoring for various modules and interfaces, payroll audit, fiscal year-end/ annual close activities and support for all other IFS interfaces.

    3. Maintains Help Desk statistics for all Information Technology Asset Management System (ITAMS) tickets for IFS; performs quarterly reviews on Help Desk Tickets; reviews ticket problem categories to assess types of errors reported and identify trends.

    4. Issues IFS Alert messages for system availability/shutdown, etc.

    5. Manages security profiles.

    6. Provides processing support for daily, weekly, monthly, quarterly, and annual close operations.

    7. Manages 6653 GWA monthly process.

    8. Prepares Requests for Information Services and negotiates Service Level Agreements.

    9. Identifies and participates in critical IFS disaster recovery application activities.

    10. Assists in conducting the Certification & Accreditation (C&A) of IFS every three years or when there is a major change to the system.

    11. Manages the contract that supports AINFC and W-2s/1099s.

    12. Assists the CFO Business Systems Planner in keeping the CFO Business Resumption Plan current.

    13. Conducts annual security self-assessment of IFS to meet FISMA requirements.

    14. Performs quality assurance check of payroll data to ensure that only the approved modifications are entering the production environment.

    15. ) Provides support for Resource Access Control File (RACF) security.

1.1.21.1.4.5  (10-16-2008)
Office of Financial Reports

  1. The Office of Financial Reports issues monthly financial reports to the Treasury Department, produces the audited IRS annual financial statements, and coordinates the financial statement audit with the Government Accountability Office (GAO).

  2. The Office of Financial Reports, reports to the Associate CFO for Internal Financial Management.

  3. The Office of Financial Reports:

    1. Prepares and analyzes IRS administrative financial reports and administrative financial statements.

    2. Advises on compliance with United States Standard General Ledger (USSGL).

    3. Reviews general ledger balances and when necessary, prepares adjusting entries to correct balances.

    4. Reviews and advises on posting models and processes related to new business initiatives.

    5. Coordinates the annual financial audit conducted by GAO.

    6. Serves as liaison with BUs, field financial offices, Department of the Treasury, FMS, and OMB on financial reconciliations, reports, and implementation of reporting requirements.

    7. Prepares special purpose financial reports.

    8. Produces ad hoc analyses and issue accompanying responses as appropriate to fulfill information requests from the IRS Senior Leadership Team.

    9. Compiles data for special reporting requirements, GAO audit requirements, and financial statement and related footnote presentation.

    10. Monitors IRS financial and accounting processes.

    11. Provides financial information and support to other organizations and offices.

    12. Supports special financial projects and policy application.

    13. Performs oversight role as liaison with the Office of Financial Systems to ensure the timeliness and accuracy of recording IRS payroll interfaces delivered by the National Finance Center.

    14. Reviews proposed accounting procedures and financial reporting requirements, generally received from external organizations, including Federal Accounting Standards Advisory Board (FASAB), OMB, and Treasury, and provides comments, as appropriate.

    15. Resolves open issues pertaining to the annual audited financial statements and recorded financial transactions.

  4. The Office of Financial Reports has two subordinate offices:

    • General Ledger Review Section

    • Reports Section

1.1.21.1.4.5.1  (10-16-2008)
General Ledger Review Section

  1. The General Ledger Review Section monitors, analyzes, reconciles, and processes adjustments to all General Ledger accounts. This section prepares and records transactional adjustments as required to ensure the accuracy of reported General Ledger account balances.

  2. The General Ledger Review Section reports to the Director, Financial Reports.

  3. The General Ledger Review Section:

    1. Monitors, analyzes, reconciles and documents, where necessary, all key General Ledger accounts.

    2. Prepares transactional entries to correct or adjust General Ledger account balances whenever necessary.

    3. Prepares and reviews monthly, quarterly, and annual accrual entries.

    4. Identifies and resolves problems and areas of concern with accounting processes and transactions.

    5. Coordinates the annual financial statement audit and delivery of Prepared by Client (PBC) schedules to the GAO auditors in collaboration with the BFC Program Administration Branch.

    6. Performs quality review of all General Ledger accounts to ensure accuracy and validity of reported balances in reports provided to external stakeholders.

    7. Works with the BFC Administrative Accounting Branch to record Servicewide accrual entries in support of the Reports Section technical financial statement reporting requirements.

    8. Conducts reviews of Property and Equipment and establishes capitalization thresholds.

1.1.21.1.4.5.2  (10-16-2008)
Reports Section

  1. The Reports Section coordinates, prepares, analyzes, reviews, and delivers external financial reports, including the IRS annual audited financial statements and monthly TIER reports to Treasury. The Section works closely with the General Ledger Review Section in support of the annual financial statement audit requirements and account analysis.

  2. The Reports Section reports to the Director, Financial Reports.

  3. The Reports Section:

    1. Coordinates and prepares the IRS annual audited financial statements.

    2. Supports the annual financial statement audit through the submission of financial report deliverables to GAO.

    3. Prepares, analyzes, reviews, and delivers annual, quarterly, and monthly external financial reports to external stakeholders, principally the monthly TIER reporting to Treasury and the quarterly GOALS/FACTS financial data, including interim financial statements and SF-133.

    4. Identifies and resolves problems and areas of concern with external financial reports.

    5. Coordinates with the Office of Financial Management Systems to validate the financial reports produced from the IFS transactional database.

    6. Notifies the General Ledger Review Section of GL account balances and data quality issues

    7. Works with General Ledger Review Section on resolving data quality issues to ensure Treasury's data quality requirements are met.

1.1.21.1.5  (10-16-2008)
Revenue Financial Management

  1. The Revenue Financial Management Unit ensures proper financial management and reporting of the custodial assets received by the IRS and reported to the Department of the Treasury and other Federal agencies.

  2. The Associate Chief Financial Officer for Revenue Financial Management reports to the Deputy Chief Financial Officer.

  3. The Revenue Financial Management Unit:

    1. Accounts for all tax revenue receipt/refund activities and manages/reports unpaid assessments (taxes receivable).

    2. Issues revenue policy and procedures.

    3. Ensures compliance with the CFO Act, Federal Accounting Standards Advisory Board, Department of the Treasury, OMB, Federal System Requirements, and other financial requirements.

    4. Provides financial system modernization development support and ensures system integrity.

    5. Prepares and issues revenue (custodial) financial statements/information.

    6. Provides guidance on OMB Circular A-123 to strengthen IRS internal controls.

  4. The Revenue Financial Management Unit has two subordinate offices:

    1. Revenue Reporting Office

    2. Revenue Systems Office

1.1.21.1.5.1  (10-16-2008)
Revenue Reporting Office

  1. The Revenue Reporting Office ensures financial compliance on activities related to revenue accounting and is responsible for internal and external reporting requirements, and preparation of monthly and annual financial statements.

  2. The Revenue Reporting Office reports to the Associate CFO for Revenue Financial Management.

  3. The Revenue Reporting Office:

    1. Prepares, reviews, and issues tax revenue, refund and unpaid assessment activity reports.

    2. Prepares the Statement of Custodial Activity, the custodial portion of the Balance Sheet, associated footnotes, supplemental information and information for the Management Discussion and Analysis.

    3. Provides functional support to IRS systems improvement efforts (revenue receipts, refunds, and unpaid assessments).

    4. Manages and coordinates the GAO custodial financial statement and unpaid assessment activities.

    5. Ensures compliance with the CFO Act and other applicable financial regulations.

    6. Ensures accurate reporting for Operational and Financial purposes.

    7. Provides guidance, policies, procedures, and coordinates the necessary steps to properly report and perform the audit of tax revenue, refunds and unpaid assessments for the IRS.

    8. Provides guidance on all financial issues about reporting and properly accounting for unpaid assessments.

    9. Establishes policies and procedures about segmenting the inventory of unpaid assessments for financial reporting.

    10. Coordinates the steps necessary to audit unpaid assessments.

    11. Ensures sufficient cross-functional communication and coordination to effectively investigate and resolve problems identified during the annual audit.

  4. The Revenue Reporting Office has two subordinate sections:

    • Financial Support Section

    • Business Analysis and Support Section

1.1.21.1.5.1.1  (10-16-2008)
Financial Support Section

  1. The Financial Support Section compiles and prepares the IRS’s Statement of Custodial Activity, to accurately present to the Department of the Treasury, Congress, and the GAO, tax revenue receipt and disbursement activity administered by the Internal Revenue Service.

  2. The Financial Support Section reports to the Director, Revenue Reporting Office.

  3. The Financial Support Section:

    1. Prepares criteria, and analyzes and ensures integrity of master file extracts.

    2. Manages GAO custodial financial statement audit activities.

    3. Prepares the Statements of Custodial Activity and associated footnotes.

    4. Develops and manages the Servicewide oversight process for revenue receipt and disbursement activities used by the CFO.

    5. Reviews operational guidance (IRM) documents to ensure conformance with existing accounting standards, laws, and regulations.

    6. Issues Servicewide financial policies and procedures about custodial activity.

    7. Performs data reconciliation, analysis, and statistical evaluations.

    8. Performs statistical sampling.

    9. Performs evaluations for the GAO financial statement audit, the three-day close, and supports BUs' business decisions on unpaid assessments.

    10. Provides functional support to IRS system modernization efforts.

1.1.21.1.5.1.2  (10-16-2008)
Business Analysis and Support Section

  1. The Business Analysis and Support Section maintains the integrity and accuracy of the data and business rules used to segment the inventory of unpaid assessments for Operational and Financial reporting purposes.

  2. The Business Analysis and Support Section reports to the Director, Revenue Reporting Office.

  3. The Business Analysis and Support Section:

    1. Performs technical evaluations of unpaid assessment data, including valuation of IRS’s compliance with laws completed during the GAO custodial financial statement audit.

    2. Provides technical assistance and documentation to support several master file and non-masterfile audit samples.

    3. Provides required case file support documentation for audit samples involving liens, abatements of tax, penalty and interest transactions, trust fund recovery penalties, compliance and write-off, and taxes receivable.

    4. Reviews the functional IRM chapters, RIS, and IRS policies to determine impact of IRS assessments, abatement, and collection programs on unpaid assessments.

    5. Provides functional support to IRS system modernization efforts.

1.1.21.1.5.2  (10-16-2008)
Revenue Systems Office

  1. The Revenue Systems Office supports field and Headquarters custodial general ledger activity by maintaining and enhancing revenue accounting activities reported through the Interim Revenue Accounting Control System (IRACS), analyzing and reporting excise tax data, and overseeing the reviews of field systemic controls. The Revenue Systems Office provides expert knowledge of Federal Financial Management requirements to continuously innovate more accurate and timely reporting from the custodial financial systems.

  2. The Revenue Systems Office reports to the Associate CFO for Revenue Financial Management.

  3. The Revenue Systems Office:

    1. Establishes policy and procedures for all journal activities to produce timely and accurate reports for the Department of the Treasury and the Revenue Reporting Office.

    2. Issues procedures and directives to support field revenue accounting activities.

    3. Controls and updates the Interim Revenue Accounting Control System (IRACS).

    4. Controls and updates the Financial Management Information System (FMIS), and the Custodial Detail Database (CDDB).

    5. Supports the GAO custodial financial statement audit activities.

    6. Prepares the custodial tables for inclusion in the annual Data Book.

    7. Certifies excise tax activity for the Department of the Treasury and other customers.

    8. Issues procedures for field analysis of excise tax activity.

    9. Issues procedures and coordinates the field Management Accountability Review of systemic internal controls.

    10. Coordinates cover-over reimbursement (the repayment of federal withholding taxes to certain U.S. territories) with the LMSB International function.

    11. Provides functional support to the IRS system modernization efforts by assisting with the technical requirements to expedite the evaluation and processing of change requests and other issues, and by participating on the Architecture Review Board, Customer Technical Reviews and SAT status meetings to ensure timely systems delivery.

    12. Provides project leadership and timely technical support and expertise to ensure custodial systems modernization efforts.

    13. Provides advice and support to the CFO on custodial systems modernization and IFS issues for the CFO Information Technology Management, Executive Steering Committee.

    14. Supports the Statement of Custodial Activity preparation and annual financial audit.

    15. Provides project leadership by monitoring custodial systems modernization and related IFS project performance and identifies issues related to technical requirements, schedule scope, testing findings, staffing requirements and contractor performance.

  4. The Revenue Systems Office has one subordinate section:

    • Revenue Accounting, Excise and Compliance Section

1.1.21.1.5.2.1  (10-16-2008)
Revenue Accounting, Excise and Compliance Section

  1. The Revenue Accounting, Excise and Compliance Section coordinates all custodial revenue accounting activity. The section supports excise tax processing and prepares timely and accurate certifications, coordinates the Management Accountability Review of field systems, and supports the Data Book and cover-over reimbursement. The section ensures IRS's modernization efforts are in compliance with the CFO Act and other applicable financial regulations.

  2. The Revenue Accounting, Excise and Compliance Section reports to the Director, Revenue Systems Office.

  3. The Revenue Accounting, Excise and Compliance Section:

    1. Maintains the Headquarters custodial general ledger.

    2. Supports the field custodial general ledgers through systemic and procedural activities.

    3. Consolidates nationwide custodial revenue accounting activity and reports to Treasury and the Revenue Reporting Office.

    4. Supports modernization activities affecting IRACS, including CADE balancing and reconciliation, while ensuring project development conforms to standards.

    5. Issues excise-related procedures to the field.

    6. Analyzes data extracts to maximize data quality for excise tax certifications.

    7. Supports the GAO financial audit excise component, reviewing and responding to Matters for Further Consideration (MFCs).

    8. Issues field procedures for the Management Accountability Review.

    9. Prepares custodial statistical tables for the Data Book.

    10. Coordinates cover-over reimbursement with LMSB international function.

    11. Provides financial system modernization support.

    12. Provides expert knowledge of IRS's financial systems and processes.

    13. Ensures compliance with government financial system requirements and Federal System Requirements.

    14. Ensures quality of financial reports through continuous improvement of financial systems and processes.

    15. Issues procedures and directives to support financial reporting activities.


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