1.1.21  Chief Financial Officer

Manual Transmittal

August 20, 2014

Purpose

(1) This transmits revised IRM 1.1.21, Organization and Staffing, Chief Financial Officer.

Material Changes

(1) Added the following new sections:

  1. 1.1.21.1, Overview.

  2. 1.1.21.2, Background.

  3. 1.1.21.3, Authorities.

  4. 1.1.21.4, Related Resources.

  5. 1.1.21.5, Definitions.

  6. 1.1.21.6, Acronyms.

  7. 1.1.21.7, Responsibilities.

  8. 1.1.21.7.1.4.1, Deputy Associate Chief Financial Officer for Financial Management.

(2) Section 1.1.21.1.5.1.2, Revenue Evaluation and Certification Section, deleted.

(3) All sections after 1.1.21.7, Responsibilities, have been renumbered.

(4) Section 1.1.21.7.1, Chief Financial Officer, updated responsibilities and updated subordinate units.

(5) Section 1.1.21.7.1.2, Associate Chief Financial Officer for Corporate Budget, updated responsibilities and updated subordinate offices.

(6) Section 1.1.21.7.1.2.1, Director, Budget Formulation Office, added.

(7) Section 1.1.21.7.1.2.2, Director, Systems and Analysis Office, added.

(8) Section 1.1.21.7.1.2.3, Director, Budget Execution Office, updated responsibilities.

(9) Section 1.1.21.7.1.3, Associate Chief Financial Officer for Corporate Planning and Internal Control, added responsibilities and updated subordinate office.

(10) Section 1.1.21.7.1.3.1, Director, Corporate Planning and Performance Office, updated responsibilities and updated office name.

(11) Section 1.1.21.7.1.3.2, Director, Internal Control Office, updated responsibilities and added subordinate section.

(12) Section 1.1.21.7.1.3.2.1, Chief, A-123 Section, added.

(13) Section 1.1.21.7.1.4, Associate Chief Financial Officer for Financial Management, updated responsibilities and updated subordinate offices.

(14) Section 1.1.21.7.1.4.1.1, Unpaid Assessments and Audit Oversight Office, updated office name and responsibilities.

(15) Section 1.1.21.7.1.4.1.2, Chief, Revenue Transactional Analysis Section, updated responsibilities.

(16) Section 1.1.21.7.1.4.1.3, Director, Revenue Accounting Office, updated responsibilities.

(17) Section 1.1.21.7.1.4.1.4, Chief, Revenue Reporting Section, updated responsibilities.

(18) Section 1.1.21.7.1.4.1.5, Chief, Revenue Systems and Analysis Section, updated responsibilities.

(19) Section 1.1.21.7.1.4.1.6, Chief, Custodial Data Evaluation Section, added.

(20) Section 1.1.21.7.1.4.2, Director, Beckley Finance Center, updated subordinate branch name.

(21) Section 1.1.21.7.1.4.2.1, Chief, Accounts Payable and Funds Management Branch, updated responsibilities and office names.

(22) Section 1.1.21.7.1.4.2.2, Chief, Administrative Accounting Branch, updated responsibilities and office names.

(23) Section 1.1.21.7.1.4.2.3, Chief, Quality Assurance and Administrative Programs Branch, updated responsibilities and office name.

(24) Section 1.1.21.7.1.4.3, Director, Cost Accounting Office, updated responsibilities.

(25) Section 1.1.21.7.1.4.4, Director, Financial Management Policy Office, updated responsibilities.

(26) Section 1.1.21.7.1.4.4.1, Chief, Travel and Training Section, updated responsibilities.

(27) Section 1.1.21.7.1.4.5, Director, Financial Management Systems Office, updated responsibilities.

(28) Section 1.1.21.7.1.4.5,1, Chief, Operations Support Section, updated responsibilities.

(29) Section 1.1.21.7.1.4.5.2, Chief, Security and Payroll Section, updated responsibilities.

(30) Section 1.1.21.7.1.4.6, Director, Financial Reports Office, updated responsibilities.

(31) Section 1.1.21.7.1.4.6.1, Chief, General Ledger Review Section, updated responsibilities.

(32) Section 1.1.21.7.1.4.6.2, Chief, Reports Section, updated responsibilities.

(33) This revision includes changes throughout this document to update the organizational name of Internal Financial Management to Financial Management, to update Chief Financial Officer office names, to update the organizational name of Modernization and Information Technology Services to Information Technology, to update all references of the Bureau of the Public Debt and Financial Management Service to Bureau of the Fiscal Service, to update all references of Working Capital Fund to Treasury Franchise Fund, to update Information Technology Asset Management System (ITAMS) to Knowledge, Incident/Problem, Service and Asset Management (KISAM), and other minor editorial changes.

Effect on Other Documents

This IRM supersedes IRM 1.1.21 dated December 10, 2010.

Audience

All Divisions and Functions.

Effective Date

(08-20-2014)

Robin L. Canady
Chief Financial Officer

1.1.21.1  (08-20-2014)
Overview

  1. This Internal Revenue Manual (IRM) provides the responsibilities of the Chief Financial Officer (CFO). The 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, Financial Management (FM) Unit, Financial Management Policy Office, develops and maintains this IRM.

1.1.21.2  (08-20-2014)
Background

  1. Congress enacted the Chief Financial Officers (CFO) Act. President George H.W. Bush signed the CFO Act into law on November 15, 1990. The CFO Act is a Federal law intended to regulate the accounting, auditing, and financial reporting practices of the Federal Government. In accordance with the CFO Act, each agency or department vests its financial management functions in its Chief Financial Officer.

  2. The purposes of the CFO Act are the following:

    1. Bring more effective general and financial management practices to the Federal Government through statutory provisions, which would establish a Deputy Director for Management in the Office of Management and Budget (OMB), establish an Office of Federal Financial Management headed by a Controller, and designate a Chief Financial Officer in each executive department and in each major executive agency in the Federal Government.

    2. Provide for improvement, in each agency of the Federal Government, of systems of accounting, financial management, and internal controls to assure the issuance of reliable financial information and to deter fraud, waste, and abuse of government resources.

    3. Provide for the production of complete, reliable, timely, and consistent financial information for use by the executive branch of the Government and the Congress in the financing, management, and evaluation of Federal programs.

1.1.21.3  (08-20-2014)
Authorities

  1. The authorities for this IRM include:

1.1.21.4  (08-20-2014)
Related Resources

  1. Related resources for this IRM include:

    1. Office of Management and Budget (OMB) Circular A-11, Preparation, Submission, and Execution of the Budget.

    2. OMB Circular A-25, User Charges.

    3. OMB Circular No. A-123, Management 's Responsibility for Internal Control.

    4. OMB Circular No. A-136, Financial Reporting Requirements.

    5. Financial Management Codes Handbook.

    6. Principles of Federal Appropriations Law (Red Book).

    7. Federal Accounting Standards Advisory Board (FASAB) Handbook of Federal Accounting Standards and Other Pronouncements, as amended.

1.1.21.5  (08-20-2014)
Definitions

  1. In this IRM, the terms below have the following meanings:

    1. Apportionment - A distribution made by OMB of amounts available for obligation or expenditure in an appropriation or Fund account into amounts available for specified time periods, programs, activities, projects, objects, or any combination of these. The apportioned amount limits the obligations that may be incurred. An apportionment may be further subdivided by an agency into allotments, sub-allotments, and allocations.

    2. Appropriation - A provision of law (not necessarily in an appropriation act) authorizing the expenditure of funds for a given purpose. Usually, but not always, an appropriation provides budget authority. In the Integrated Financial System (IFS), an appropriation is represented by the "Application of Funds" code. This is the treasury symbol. Multiple funds can point to one "Application of Funds."

    3. Asset - An item that embodies a probable future economic benefit that can be obtained or controlled by the Federal Government or a reporting entity as a result of past transactions or events.

    4. Budget - The Budget of the United States Government, which sets forth the President's comprehensive financial plan and indicates the President's priorities for the Federal Government.

    5. Budget Authority - The authority provided by law to incur financial obligations that will result in outlays. Specific forms of budget authority include appropriations, borrowing authority, contract authority, and spending authority from offsetting collections.

    6. Capitalize - To record and carry forward into one or more future periods all or any part of expenditures from which the benefits or proceeds will be realized.

    7. Depreciation - The systematic and rational allocation of the acquisition cost of an asset, less its estimated salvage or residual value, over the asset’s estimated useful life.

    8. Direct Costs - Costs incurred by the IRS that can be specifically identified with a single cost object (program, activity, or output). Such costs include salaries, other benefits, materials, and supplies used in the workplace.

    9. Division Finance Officer (DFO) - The person who has been delegated by a division commissioner or chief, the ultimate responsibility for the funds control of a financial plan, as well as managing the plan through all phases of the budget cycle and providing overall financial management guidance and direction to the organization.

    10. Exchange Revenue - When a Federal agency provides goods and/or services to the public or to another Federal agency for a price. Exchange revenue includes most user charges other than taxes. Another term for exchange revenue is "earned revenue."

    11. Financial Plan - A statement of intent to consume resources needed for accomplishing a mission during a period, typically a fiscal year. In addition to stating the resources to be consumed, the plan also states any available supplemental resources, such as user fees or reimbursements, to be used.

    12. Financial Plan 1111 - The financial plan used for any Servicewide obligations such as Unemployment Compensation for Federal Employees and Worker's Compensation which are more effectively administrated at the corporate level. A second function of Financial Plan 1111 is to record obligations which cannot be otherwise tracked to a specific financial plan (for example, back pay settlements for employees who no longer work for the IRS).

    13. Financial Plan 0290 - The financial plan used for Corporate Reserves. Any surplus funds collected from the business units are deposited in this account and funds are reallocated to business units to support mission critical unfunded needs (as determined by IRS senior leadership). Funds are never directly spent within Financial Plan 0290.

    14. Financial Plan Manager (FPM) - The person who is responsible for day-to-day operations of monitoring and controlling a financial plan's funds in the execution phase of the budget cycle.

    15. Financial Statements - The components of a Federal agency's annual financial statement, which are Balance Sheet, Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary Resources, Statement of Custodial Activity. In addition to the financial statements, Federal agencies prepare Note Disclosures, Required Supplementary Information, and Other Accompanying Information.

    16. Fiscal Year - The Federal Government's accounting period. It begins on October 1, ends on September 30, and is designated by the calendar year in which it ends.

    17. Full-Time Equivalent (FTE) - The basic measure of the levels of employment used in the budget. It is the total number of regular straight-time hours (i.e., not including overtime or holiday hours) worked by employees divided by the number of compensable hours applicable to each fiscal year. Annual leave, sick leave, compensatory time off and other approved leave categories are considered “hours worked” for purposes of defining full-time equivalent employment.

    18. Fund - A source of financing for Federal agencies. Types of funds are revolving funds, custodial funds, and direct or reimbursable appropriations.

    19. Indirect Costs - Costs incurred by the IRS that are allocated or assigned to the cost object using one or more appropriate methods.

    20. Integrated Financial System (IFS) - The IRS official administrative financial management system.

    21. Integrated Procurement System (IPS) - The IRS automated procurement system.

    22. Obligation - A binding agreement that will result in outlays, immediately or in the future. Budgetary resources must be available before an obligation can be legally incurred.

    23. Outlay - A payment to liquidate an obligation.

    24. Performance and Accountability Report (PAR) - An annual report of agency performance and financial results. The report contains the agency's audited financial statements and detailed information on efforts to achieve goals during the past fiscal year.

    25. Redesign Revenue Accounting Control System (RRACS) - The IRS automated system used to provide accounting control for all revenue accounting transactions.

    26. Reimbursable Obligation - An obligation financed by offsetting collections credited to an expenditure account in payment for goods and/or services provided by that account.

    27. Requisition - The official document submitted by an end user, a requesting or program office, or a Contracting Officer’s Representative (COR), for the purpose of acquiring supplies or services through a designated procurement office.

    28. Rescission - A legislative action that permanently cancels new budget authority or the availability of unobligated balances of budget authority prior to the time the authority would otherwise have expired.

    29. Spend Plan - A statement of intent to use both labor and non-labor resources, supplemented with an explanation of expected anomalies and funding challenges; an analysis, by age, of unliquidated commitments and obligations pending final action; proposed budget realignments; and a confirmation of spending, by budget activity code (BAC), using both "multi-year" and "no-year" funds.

    30. Three-Year Rolling Forecast (3YRF) - An IFS tool for IRS budget professionals to monitor their financial plans during the fiscal year. It projects full-time employees, permanent and temporary basic salaries, non-basic labor costs, benefits, and non-labor requirements. Projections are for the current year, the plan year, and the budget year. Budget projections are used to realign the financial plan with program objectives, provide advice to management, help maintain financial controls, and determine reprogramming capabilities and needs.

    31. User Fees - Fees charged to users of goods and/or services provided by the Government.

1.1.21.6  (08-20-2014)
Acronyms

  1. The following chart contains acronyms that are used throughout this IRM:

    Acronyms Description
    ACFO Associate Chief Financial Officer
    AINFC Automated Interface to the National Finance Center
    BFC Beckley Finance Center
    BF/PD Budget Formulation/Plan Development
    BW Business Warehouse
    CFO Chief Financial Officer
    DCFO Deputy Chief Financial Officer
    FFMIA Federal Financial Management Integrity Act
    FISMA Federal Information Security Management Act
    FTE Full-Time Equivalent
    GAO Government Accountability Office
    GL General Ledger
    GRAS Government Relocation and Accounting System
    GSA General Services Administration
    IFS Integrated Financial System
    IPERA Improper Payments Elimination and Recovery Act
    IT Information Technology
    MFCs Matters for Further Consideration
    OMB Office of Management and Budget
    O&M Operations and Maintenance
    RRACS Redesign Revenue Accounting Control System
    SEM Strategic Enterprise Management
    TIER Treasury Information Executive Repository
    UWR Unified Work Request
    3YRF Three-Year Rolling Forecast

1.1.21.7  (08-20-2014)
Responsibilities

  1. This section provides responsibilities for:

    1. Chief Financial Officer.

    2. Chief Financial Officer Staff Office.

    3. Associate Chief Financial Officer for Corporate Budget.

    4. Associate Chief Financial Officer for Corporate Planning and Internal Control.

    5. Associate Chief Financial Officer for Financial Management.

1.1.21.7.1  (08-20-2014)
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 control.

  2. The CFO manages IRS financial activities in compliance with the Chief Financial Officers Act and the authorities implementing that act.

  3. The CFO reports to the Deputy Commissioner for Operations Support (DCOS).

  4. The CFO and the Deputy CFO (DCFO) head the Office of the CFO.

  5. The CFO and the DCFO are responsible for:

    1. Developing operational and performance goals, prioritizing funding for programs and initiatives, and developing a Servicewide budget and performance plan that becomes the basis for the IRS annual budget request.

    2. Identifying, administering, and monitoring the financial resources necessary to implement the IRS mission and strategic plans.

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

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

    5. Establishing policies, procedures, standards, and controls for IRS financial processes and systems.

    6. Preparing financial reports for external stakeholders.

    7. Overseeing plans to correct IRS material weaknesses.

    8. Establishing policies, procedures, standards, and controls for event-spending.

    9. Serving as a member of the Training Review Board, providing high-level review of planned training events to ensure training is mission-critical and delivered in the most cost-effective manner.

    10. Representing the IRS in meetings with the Department of the Treasury (Treasury), OMB, Congress, external stakeholders, and the general public on the management of financial resources and cross-functional issues.

    11. Maintaining controls and safeguards over IRS resources.

    12. Advising the Commissioner, DCOS, Deputy Commissioner for Services and Enforcement, and IRS senior leadership on planning, budget, performance, and financial management.

    13. Serving as the principal IRS spokesperson on planning, budget, performance, and management of financial resources.

  6. The CFO organization has four subordinate units:

    1. CFO Staff Office.

    2. Associate Chief Financial Officer for Corporate Budget.

    3. Associate Chief Financial Officer for Corporate Planning and Internal Control.

    4. Associate Chief Financial Officer for Financial Management.

1.1.21.7.1.1  (08-20-2014)
Chief Financial Officer Staff Office

  1. The Chief Financial Officer (CFO) Staff Office includes the Chief of Staff, Executive Assistant, and Business Systems Planner. 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 to implement management and operational policies and procedures.

  2. The CFO Staff Office reports to the DCFO.

  3. The Chief of Staff is responsible for providing support and oversight for:

    1. Human Resources including Performance Management, Leadership Development and Succession Planning, CFO Cross-Functional Training, Workforce Relations, Equal Employment Opportunity, and Recruitment and Staffing.

    2. Office of Government Ethics Programs.

    3. Space Management.

  4. The Executive Assistant is responsible for providing administrative and logistical support, guidance, and oversight in the areas of:

    1. Budgeting.

    2. Business Performance Review.

    3. Correspondence Review.

    4. CFO-wide communication and website management.

    5. Employee Engagement Program.

    6. Town Hall Meetings.

    7. Emergency Preparedness including Continuity Plan, Occupant Emergency Plan, and Continuity of Operations Plan.

  5. The Business Systems Planner (BSP) is responsible for ensuring that the Information Technology (IT) needs of the CFO are satisfied. This includes:

    1. Management of Mission Vision & Strategy 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 IT Security Program Management Official (PMO) for the CFO. The IT Security PMO is responsible for CFO compliance with the E-Government Act of 2002, 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. IT security weaknesses identified are documented in a Plan of Action and Milestones (POA&M) for remediation.

1.1.21.7.1.2  (08-20-2014)
Associate Chief Financial Officer for Corporate Budget

  1. The Associate Chief Financial Officer (ACFO) for Corporate Budget (CB) leads the formulation and execution processes that sustain the IRS mission and support business unit and corporate investment decision-making.

  2. The ACFO for CB reports to the DCFO.

  3. The ACFO for CB is responsible for:

    1. Executing the IRS budget process in an integrated and cohesive manner.

    2. Providing budget and analytic expertise to business units and corporate management in support of IRS goals.

    3. Preparing budget requests and analyses in support of the IRS and Treasury missions, strategic plans, tax gap report; as well as managing the related hearings and appeals processes.

    4. Assisting business units with obtaining and allocating IRS resources and with practicing sound budgetary and investment management principles.

    5. Preparing and issuing policies and procedures for CB programs.

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

  4. The ACFO for CB has three subordinate offices:

    1. Director, Budget Formulation Office.

    2. Director, Systems and Analysis Office.

    3. Director, Budget Execution Office.

1.1.21.7.1.2.1  (08-20-2014)
Director, Budget Formulation Office

  1. The Director, Budget Formulation Office, develops and submits IRS budget requests that provide justification for the resources that the 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, Treasury, OMB, and Congress.

  2. The Director, Budget Formulation Office, reports to the ACFO for Corporate Budget.

  3. The Director, Budget Formulation Office, is responsible for:

    1. Developing the business case methodology and providing guidance for submitting IRS initiatives.

    2. Coordinating with the business units to ensure proper initiative costing and justification.

    3. Analyzing and reviewing IRS initiatives submitted by the business units to justify requests in support of the IRS mission and priorities.

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

    5. Preparing IRS budget requests to the Oversight Board, Treasury, OMB, and Congress.

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

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

    8. Serving as liaison between the IRS, Treasury, and OMB.

1.1.21.7.1.2.2  (08-20-2014)
Director, Systems and Analysis Office

  1. The Director, Systems and Analysis Office, manages the Plan Development process, controls Continuing Resolution operations, and develops the Unit Cost Rate (UCR) calculator for use in the formulation process. This office supports the formulation process with the provision of systems support and business unit training for the Budget Formulation/Plan Development (BF/PD) and the Three-Year Rolling Forecast (3YRF) components of the Strategic Enterprise Management (SEM) module. This office is responsible for developing independent ad hoc reporting tools to respond to complex inquiries from internal and external customers.

  2. The Director, Systems and Analysis Office, reports to the ACFO for Corporate Budget.

  3. The Director, Systems and Analysis Office, is responsible for:

    1. Issuing guidance and managing the Plan Development process.

    2. Issuing guidance, controlling, monitoring, and reporting on Continuing Resolution operations.

    3. Providing IFS systems support for the BF/PD, Funds Management, and 3YRF modules. This includes systems support during the formulation process through creation of budget stages and audit trail codes (for example, group and reason codes).

    4. Assisting the IFS team with loading the Plan from SEM into Funds Management for execution.

    5. Coordinating with the business units on projects, as needed.

    6. Developing independent ad hoc reporting tools to respond to complex inquiries from internal and external customers. This includes developing pivot tables for each phase of the budget and performing budget crosswalks, as needed.

    7. Managing the development and maintenance of the UCR calculator.

    8. Maintaining the allocation model of the taxpayer service/enforcement programs split.

    9. Preparing and monitoring Standard Form (SF) 132, Apportionment and Reapportionment Schedules.

    10. Reporting and reconciling FTE with the SF-113G, Monthly Report of Full-Time Equivalent/Work-Year Civilian Employment, against IFS.

    11. Managing Reprogramming and Inter-Appropriation Transfer Requests.

    12. Coordinating responses to GAO inquiries related to current year and prior year funds.

    13. Conducting labor analyses using the 3YRF.

    14. Reviewing and updating IRM 1.33.4, Financial Operating Guidelines, at least once per fiscal year.

    15. Monitoring and reporting on benefits associated with IT investments.

    16. Reconciling and reporting on FTE to OMB.

    17. Tracking budget initiatives savings and investments.

    18. Managing IRS participation in Treasury's Franchise Fund, including approval of funding, issuance of guidance to the business units, and resolution of operational issues.

    19. Developing Servicewide funding level charts at the business unit, budget activity code (BAC), and functional area level for each phase of budget.

1.1.21.7.1.2.3  (08-20-2014)
Director, Budget Execution Office

  1. The Director, Budget Execution Office, monitors the execution of funds in the IRS Operating Plan, including 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 continue for an account until the account is closed and remaining resources are returned to the General Fund. The office also maintains master data management for the IFS Funds Management module.

  2. The Director, Budget Execution Office, reports to the ACFO for Corporate Budget.

  3. The Budget Execution Office is responsible for:

    1. Monitoring and controlling IRS spending and producing reports, including the Monthly Execution Report.

    2. Coordinating the internal IRS Mid-Year Review and Treasury's Mid-Year Review.

    3. Coordinating year-end close issues with FM and the Office of Procurement, developing and issuing guidance, and monitoring and controlling spending.

    4. Managing prior year carryover, no-year, and multi-year reporting.

    5. Managing Servicewide surpluses and shortfalls.

    6. Managing User Fee revenue distribution.

    7. Managing reimbursable program operations.

    8. Preparing the Operating Plan Report to Congress.

    9. Coordinating and preparing Congressional reports.

    10. Monitoring Appropriation, BAC, and FTE utilization data.

    11. Managing and monitoring Financial Plans 1111 and 0290.

    12. Coordinating responses to GAO inquiries related to current year and prior year funds.

    13. Reviewing and updating IRM 1.33.3, Reimbursable Operating Guidelines, at least once per fiscal year.

    14. Ensuring the integrity of data for budget formulation, execution, and performance. This includes managing master data and reorganizations.

    15. Preparing and publishing the Financial Management Codes Handbook.

    16. Tracking and reporting staffing levels.

1.1.21.7.1.3  (08-20-2014)
Associate Chief Financial Officer for Corporate Planning and Internal Control

  1. The Associate Chief Financial Officer (ACFO) for Corporate Planning and Internal Control (CPIC) leads the IRS strategic planning and performance processes and administers the internal control program for the IRS.

  2. The ACFO for CPIC reports to the DCFO.

  3. The ACFO for CPIC is responsible for:

    1. Coordinating the development of the IRS Strategic Plan.

    2. Managing performance measurement and reporting processes.

    3. Establishing and maintaining guidelines for a system of internal controls to verify the IRS compliance with Federal laws and regulations.

    4. Overseeing the development of Corrective Action Plans for internal control weaknesses and actions required to correct the internal control deficiency identified.

    5. Coordinating the development of the annual Statement of Assurance related to the agency's controls over financial reporting and the Management’s Report on Internal Control over Financial Reporting.

    6. Implementing education and training efforts to ensure employee awareness and understanding of internal control standards.

    7. Providing analyses and reporting of unpaid assessments.

  4. The ACFO for CPIC has two subordinate offices:

    1. Director, Corporate Planning and Performance Office.

    2. Director, Internal Control Office.

1.1.21.7.1.3.1  (08-20-2014)
Director, Corporate Planning and Performance Office

  1. The Director, Corporate Planning and Performance Office, coordinates development of the IRS Strategic Plan, manages performance measurement and reporting processes, and provides analyses and reporting on unpaid assessments.

  2. The Director, Corporate Planning and Performance Office, reports to the ACFO for CPIC.

  3. The Corporate Planning and Performance Office is responsible for:

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

    2. Monitoring and maintaining the IRS budget level and oversight board performance measures, including reporting of performance actuals (monthly and quarterly) internally and externally.

    3. Providing analytic support to the business units and corporate management in support of IRS goals.

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

    5. Providing analyses and reporting in support of IRS strategic plans, including guidance and data for all budget-related submissions originating from the Corporate Budget Unit.

    6. Reviewing CFO and business unit compliance with performance policies and procedures and assisting in improving compliance by providing recommendations and training.

    7. Monitoring and maintaining the IRS Business Performance Review Documents, including coordination of all external reporting regarding performance.

    8. Administering Program Assessment processes for the IRS to ensure accurate evaluation of program effectiveness.

    9. Administering Presidential Initiatives for the IRS to ensure compliance with performance requirements.

    10. Coordinating, developing, and maintaining information in the budget level and oversight board performance measures data dictionaries.

    11. Coordinating and developing monthly, quarterly, and year-end reporting information and documentation.

    12. Providing analyses and reporting on unpaid tax assessments both internally and externally.

1.1.21.7.1.3.2  (08-20-2014)
Director, Internal Control Office

  1. The Director, Internal Control Office, ensures IRS compliance with Federal laws and regulations related to internal and management controls.

  2. The Director, Internal Control, reports to the ACFO for CPIC.

  3. The Internal Control Office is responsible for:

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

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

    3. Coordinating the IRS annual assurance reviews and preparing the Commissioner’s annual assurance letter and the management report on internal control over financial reporting.

    4. Overseeing and monitoring the Remediation Plan to verify that all IRS financial systems achieve compliance with the Federal Financial Management Integrity Act (FFMIA).

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

    6. Providing guidance on OMB Circular A-123, Management's Responsibility for Internal Control, to strengthen IRS internal controls.

    7. Monitoring and updating corrective action plans in Treasury’s Joint Audit Management Enterprise System (JAMES) for Material Weaknesses, Significant Deficiencies, FFMIA Remediation Plan, 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.

    8. Administering 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).

  4. The Internal Control Office has one subordinate section, Chief, A-123 Section.

1.1.21.7.1.3.2.1  (08-20-2014)
Chief, A-123 Section

  1. The Chief, A-123 Section, oversees and monitors management assessments of the internal controls over financial reporting to verify compliance with OMB Circular A-123, Management's Responsibility for Internal Control.

  2. The Chief, A-123 Section, reports to the Director, Office of Internal Control.

  3. The A-123 Section is responsible for:

    1. Overseeing the management of risk associated with Federal programs and operations.

    2. Establishing program governance and defining scope of review.

    3. Assessing and reporting on the internal controls over financial reporting.

1.1.21.7.1.4  (08-20-2014)
Associate Chief Financial Officer for Financial Management

  1. The Associate Chief Financial Officer (ACFO) for Financial Management (FM) ensures proper accounting and timely reporting of IRS appropriated funds and custodial activities.

  2. The ACFO for FM reports to the DCFO.

  3. The ACFO for FM is responsible for:

    1. Performing and managing Servicewide administrative accounting functions and operations.

    2. Ensuring IRS compliance with administrative financial reporting requirements, including preparation of the annual financial statements.

    3. Preparing and issuing revenue (custodial) financial statements/information.

    4. Ensuring proper financial management and reporting of the custodial assets received by the IRS and reported to Treasury and other Federal agencies.

    5. Processing all administrative accounts payable, accounts receivable, disbursements, and collections accurately and timely.

    6. Coordinating the annual financial statement audit with GAO.

    7. Accounting for all tax revenue receipt/refund activities and managing/reporting unpaid assessments (taxes receivable).

    8. Establishing and maintaining accounting policy and procedures for internal accounting operations and financial reporting.

    9. Issuing revenue policy and procedures.

    10. Developing and administering IRS travel and relocation policy and administering related programs, such as the relocation services contract.

    11. Establishing event-spending process and procedure guidelines for business units and offices.

    12. Reviewing requests for event-spending and packaging requests for the Deputy Commissioner’s and Commissioner’s signature.

    13. Establishing policy and managing the design, implementation, and maintenance of the managerial cost accounting function within the IRS.

    14. Administering the Internal Management Document (IMD) program for the CFO.

    15. Ensuring compliance with the CFO Act, FASAB, Treasury, OMB, Federal Financial System Requirements, and other financial requirements.

    16. Managing the IRS financial management system operations and monitoring financial systems for compliance with accounting standards and internal controls.

    17. Providing accounting system guidance and liaison assistance to IRS operating divisions, business units, and external organizations; including Treasury, Bureau of the Fiscal Service, General Services Administration (GSA), and OMB.

    18. Identifying the requirements and the best approach for upgrading, enhancing, and/or modifying the IRS financial system to meet ongoing financial management requirements.

    19. Providing financial system modernization development support and ensuring system integrity.

    20. Providing support for the design, establishment, and maintenance of user fees and providing accounting, reporting, and reconciliation support for user fees.

    21. Reporting to the Bureau of the Fiscal Service, the estimated and actual administrative costs for the Old-Age, Survivors, Disability, and Health Insurance (OASDHI), Unemployment, and Black Lung Trust Funds.

    22. Analyzing business processes and best practices to identify potential areas for operational improvement.

    23. Monitoring performance indicators for timeliness and accuracy.

  4. The ACFO for FM has six subordinate offices:

    1. Deputy ACFO for Financial Management.

    2. Director, Beckley Finance Center.

    3. Director, Cost Accounting Office.

    4. Director, Financial Management Policy Office.

    5. Director, Financial Management Systems Office.

    6. Director, Financial Reports Office.

1.1.21.7.1.4.1  (08-20-2014)
Deputy Associate Chief Financial Officer for Financial Management

  1. The Deputy Associate Chief Financial Officer (CFO) for Financial Management (FM) ensures proper accounting and timely reporting of IRS custodial activities.

  2. The Deputy ACFO for FM reports to the ACFO for FM.

  3. The Deputy ACFO for FM is responsible for:

    1. Accounting for all tax revenue receipt/refund activities and managing/reporting unpaid assessments (taxes receivable).

    2. Preparing custodial financial statement/information.

    3. Ensuring proper financial management and reporting of the custodial assets received by the IRS and reported to Treasury and other Federal agencies.

    4. Coordinating the annual financial statement audit with GAO.

    5. Establishing and maintaining custodial accounting policies and procedures.

    6. Issuing procedures and directives to support field revenue accounting activities.

    7. Ensuring compliance with the CFO Act, FASAB, Treasury, OMB, Federal Financial System Requirements, and other financial requirements.

    8. Providing financial system modernization development support and ensuring financial system integrity.

    9. Controlling and updating the Redesign Revenue Accounting Control System (RRACS) and Custodial Detail Database (CDDB).

  4. The Deputy ACFO for FM has two subordinate offices:

    1. Director, Unpaid Assessments and Audit Oversight Office.

    2. Director, Revenue Accounting Office.

1.1.21.7.1.4.1.1  (08-20-2014)
Director, Unpaid Assessments and Audit Oversight Office

  1. The Director, Unpaid Assessments and Audit Oversight Office, maintains the integrity and accuracy of the data and business rules used to segment the inventory of unpaid assessments for custodial financial reporting purposes, and is responsible for analyzing unpaid assessments. The Office is also responsible for overall coordination of the annual financial statement audit.

  2. The Director, Unpaid Assessments and Audit Oversight Office, reports to the Deputy ACFO for FM.

  3. The Director, Unpaid Assessments and Audit Oversight Office, is responsible for:

    1. Developing and managing the Servicewide oversight process for unpaid assessment inventory control and supporting excise tax processing through timely and accurate certifications.

    2. Establishing policies and procedures related to segmenting the inventory of unpaid assessments for financial reporting.

    3. Preparing criteria, analyzing, and ensuring the integrity of Master File extracts, and performing data reconciliation, analyses, statistical evaluations, and statistical sampling.

    4. Analyzing data extracts to maximize data quality for excise tax certifications.

    5. Coordinating and overseeing all annual financial statement audit activities, including development and maintenance of Prepared by Client (PBC) items; reviewing, responding to and coordinating Matters for Further Consideration (MFCs) and audit inquiries; responding to auditor reports and inquiries; monitoring open recommendations; and communication and collaboration with auditors and IRS business units.

    6. Performing evaluations for the GAO financial statement audit, the three-day close, and supporting business unit decisions on unpaid assessments.

    7. Providing functional support to IRS system modernization efforts.

  4. The Director, Unpaid Assessments and Audit Oversight Office, has one subordinate section, Chief, Revenue Transactional Analysis Section.

1.1.21.7.1.4.1.2  (08-20-2014)
Chief, Revenue Transactional Analysis Section

  1. The Chief, Revenue Transactional Analysis 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 Chief, Revenue Transactional Analysis Section, reports to the Director, Unpaid Assessments and Audit Oversight Office.

  3. The Chief, Revenue Transactional Analysis Section, is responsible for:

    1. Performing technical evaluations of unpaid assessment data, including the evaluation of IRS compliance with laws completed during the GAO custodial financial statement audit.

    2. Providing technical assistance on unpaid assessments to support resolving any open corrective actions.

    3. Providing technical assistance and documentation to support several master file audit samples, including unpaid assessments, revenue, and refunds.

    4. Providing required case file support documentation and preparing detailed data collection instruments for unpaid assessment audit samples involving abatements of tax, penalty and interest transactions; trust fund recovery penalties, memo, compliance and write-off; and taxes receivable.

    5. Performing coordination with GAO for samples above regarding methodology, PBC items, meeting logistics, planning, etc.

    6. Providing required case file documentation for revenue and refund audit samples involving the Electronic Federal Tax Payment System, manual refunds, generated refunds, lockbox, Federal Tax Deposits, etc.

    7. Reviewing the functional IRM chapters, UWR, and IRS policies to determine impact of IRS assessments, abatement, and collection programs on unpaid assessments.

    8. Providing functional support to IRS system modernization efforts.

    9. Providing audit findings to various Business Operating Divisions (BODs) and providing technical guidance and assistance with clean-up efforts, UWRs, operational problems, etc. to improve financial reporting.

1.1.21.7.1.4.1.3  (08-20-2014)
Director, Revenue Accounting Office

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

  2. The Director, Revenue Accounting Office, supports field and Headquarters custodial general ledger activity by maintaining and enhancing revenue accounting activities reported through RRACS and overseeing the reviews and field systemic controls.

  3. The Director, Revenue Accounting Office, reports to the Deputy ACFO for FM.

  4. The Director, Revenue Accounting Office, is responsible for:

    1. Preparing, reviewing, and issuing tax revenue and refund activity reports.

    2. Preparing the Statement of Custodial Activity, the custodial portion of the Balance sheet, associated footnotes, supplemental information, and information for the Management's Discussion and Analysis.

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

    4. Providing support for the annual GAO financial statement audit.

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

    6. Ensuring accurate reporting for operational and financial purposes.

    7. Providing guidance, policies, procedures, and coordinating the necessary steps to properly report and perform the audit of tax revenue and refunds for the IRS.

    8. Establishing policy and procedures for all journal activities to produce timely and accurate reports for Treasury and the Revenue Reporting Section.

    9. Issuing procedures and directives to support field revenue accounting activities.

    10. Controlling and updating the RRACS Custodial Detail Database (CDDB).

    11. Preparing the custodial tables for inclusion in the annual Data Book.

    12. Providing expert knowledge of Federal financial management requirements to continuously innovate more accurate and timely reporting from the custodial financial systems.

    13. Providing project leadership by monitoring custodial systems modernization and identifying issues related to technical requirements, schedule scope, testing findings, staffing requirements, and contractor performance.

  5. The Director, Revenue Accounting Office, has three subordinate sections:

    1. Chief, Revenue Reporting Section.

    2. Chief, Revenue Systems and Analysis Section.

    3. Chief, Custodial Data Evaluation Section.

1.1.21.7.1.4.1.4  (08-20-2014)
Chief, Revenue Reporting Section

  1. The Chief, Revenue Reporting Section, compiles and prepares the IRS Statement of Custodial Activity to accurately present to Treasury, Congress, and GAO the tax revenue receipt and disbursement activity administered by the IRS.

  2. The Chief, Revenue Reporting Section, reports to the Director, Revenue Accounting Office.

  3. The Chief, Revenue Reporting Section, is responsible for:

    1. Preparing criteria, analyzing, and ensuring the integrity of master files extracts.

    2. Preparing the Statement of Custodial Activity and associated footnotes.

    3. Developing and managing the Servicewide oversight process for revenue receipt and disbursement activities used by the CFO.

    4. Providing support for the annual GAO financial statement audit.

    5. Supporting GAO custodial financial statement audit activities.

    6. Reviewing operational guidance documents (for example, IRMs) to ensure conformance with existing accounting standards, laws, and regulations.

    7. Issuing Servicewide financial policies and procedures about custodial activity.

    8. Performing data reconciliation and analyses.

    9. Preparing, analyzing, reviewing, and delivering monthly and quarterly financial reports to Treasury and OMB, including the TIER submission during the monthly three-day close.

    10. Providing functional support to IRS system modernization efforts.

    11. Submission of monthly financial data to Treasury and quarterly to OMB.

    12. Ensuring implementation of legislation (for example, sequestration, Improper Payments Elimination and Recovery Act (IPERA).

1.1.21.7.1.4.1.5  (08-20-2014)
Chief, Revenue Systems and Analysis Section

  1. The Chief, Revenue Systems and Analysis Section, coordinates all custodial revenue accounting activity. The section coordinates the Systems Accountability Review of field systems and ensures IRS modernization efforts are in compliance with the CFO Act and other applicable financial regulations.

  2. The Chief, Revenue Systems and Analysis Section, reports to the Director, Revenue Accounting Office.

  3. The Revenue Systems and Analysis Section is responsible for:

    1. Maintaining the Headquarters general ledger.

    2. Supporting the campus custodial general ledgers through system and procedural activities.

    3. Providing support for the annual GAO financial statement audit.

    4. Consolidating nationwide custodial revenue accounting activity and reporting to Treasury and the Revenue Reporting Section.

    5. Supporting modernization activities affecting RRACS, including the Customer Account Data Engine (CADE) balancing and reconciliation, while ensuring project development conforms to Federal System requirements and standards.

    6. Coordinating cover-over reimbursement with the Large Business and International organization.

    7. Ensuring the Centers for Medicare and Medicaid Services (CMS) Premium Tax Credit and Cost Sharing Reduction activity is recorded into the general ledger.

    8. Issuing field procedures for the Systems Accountability Review.

    9. Providing support to the modernization of tax administration systems efforts.

    10. Providing expert knowledge of IRS financial systems and processes.

    11. Ensuring the quality of financial reports through continuous improvement of financial systems and processes.

    12. Issuing procedures and directives to support financial reporting activities.

1.1.21.7.1.4.1.6  (08-20-2014)
Chief, Custodial Data Evaluation Section

  1. The Chief, Custodial Data Evaluation Section, analyzes and evaluates custodial accounting data used for financial reporting.

  2. The Chief, Custodial Data Evaluation Section, reports to the Director, Revenue Accounting Office.

  3. The Chief, Custodial Data Evaluation Section, is responsible for:

    1. Analyzing and evaluating custodial accounting data related to tax revenue and refund activities.

    2. Providing support for the annual GAO financial statement audit.

    3. Developing and maintaining ongoing and ad hoc custodial reports.

    4. Performing data analysis related to Affordable Care Act reporting including the Premium Tax Credit outlay determination.

1.1.21.7.1.4.2  (08-20-2014)
Director, Beckley Finance Center

  1. The Director, 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 ACFO for FM.

  3. BFC is responsible for:

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

    2. Performing and managing Servicewide administrative and financial reporting.

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

    4. Serving as liaison with business unit finance offices, Treasury, the Bureau of the Fiscal Service, and OMB on financial reconciliations, reports, and reporting requirements.

    5. Providing support for the annual GAO financial statement audit.

    6. Providing customer assistance to business unit finance staffs.

    7. Preparing ad hoc financial reports.

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

    9. Reconciling all financial reports to ensure data integrity.

    10. Delivering funds management products and tracking performance within the business units.

    11. Processing manual travel and relocation vouchers and disbursements.

  4. The Director, BFC, has three subordinate branches:

    1. Chief, Accounts Payable and Funds Management Branch.

    2. Chief, Administrative Accounting Branch.

    3. Chief, Quality Assurance and Administrative Programs Branch.

1.1.21.7.1.4.2.1  (08-20-2014)
Chief, Accounts Payable and Funds Management Branch

  1. The Chief, 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 business units on their appropriated funds.

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

  3. The Chief, Accounts Payable and Funds Management Branch, is responsible for:

    1. Processing all commercial accounts payable disbursements for commercial vendors, bank card purchases, government bills of lading/commercial bills of lading, out-service training, imprest funds, settlements, liens, summonses, torts, witness fees, representation of funds, and blanket purchase agreements.

    2. Providing support for the annual GAO financial statement audit.

    3. Processing non-procurement obligations.

    4. Processing Servicewide de-obligations and accounting code changes.

    5. Providing a variety of reports for commercial accounts payable transactions.

    6. Providing funds management reports and tracking performance of business units.

    7. Maintaining the Invoice Processing Platform.

  4. The Chief, Accounts Payable and Funds Management Branch, has two subordinate sections:

    1. Chief, Commercial Payables Section.

    2. Chief, Funds Management Section.

1.1.21.7.1.4.2.2  (08-20-2014)
Chief, Administrative Accounting Branch

  1. The Chief, 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 Branch fiscal and calendar year-end activities.

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

  3. The Administrative Accounting Branch is responsible for:

    1. Maintaining government administrative accounts payable.

    2. Processing disbursements and certifications.

    3. Posting transactions to appropriate general ledger accounts.

    4. Managing Servicewide administrative accounts receivable.

    5. Processing manual travel and relocation vouchers and disbursements.

    6. Preparing the monthly Fund Balance with Treasury reconciliation.

    7. Processing the Federal Form 941 and state taxes.

    8. Managing debt collection program for emergency salary payments, travel, and relocation advances.

    9. Providing support for the annual GAO financial statement audit.

    10. Preparing monthly accrual workpapers.

    11. Coordinating, supporting, and implementing cost accounting policy and procedures.

    12. Coordinating, supporting, reconciling, and reporting Servicewide user fee collections.

    13. Coordinating, supporting, and reporting the cost of providing government trust fund services on behalf of other agencies.

    14. Coordinating with the Financial Reports Office; preparing and submitting financial reports in the Treasury Information Executive Repository (TIER).

    15. Performing quarterly E-Travel audits and analysis.

    16. Processing Servicewide de-obligations and accounting code changes for travel and relocation.

    17. Overseeing the taxable Relocation Income Tax Allowance and Income Tax Reimbursement Allowance programs.

    18. Providing analytic support to the business units and management in support of travel and relocation practices and systems.

  4. The Chief, Administrative Accounting Branch, has four subordinate sections:

    1. Chief, Cost Section.

    2. Chief, Government Payables and Receivables Section.

    3. Chief, Reports and Reconciliation Section.

    4. Chief, Travel Management Section.

1.1.21.7.1.4.2.3  (08-20-2014)
Chief, Quality Assurance and Administrative Programs Branch

  1. The Chief, Quality Assurance and Administrative Programs Branch, provides support and resources for BFC operations.

  2. The Chief, Quality Assurance and Administrative Programs Branch, reports to the Director, BFC.

  3. The Chief, Quality Assurance and Administrative Programs Branch, is responsible for:

    1. Coordinating fiscal and calendar year-end activities for BFC.

    2. Coordinating all GAO financial statement audit support activities for BFC.

    3. Coordinating implementation and testing of BFC processes in accordance with OMB Circular A-123, Management’s Responsibility for Internal Control.

    4. Coordinating all administrative functions of BFC; including budget, personnel, training, labor relations, web information services, and database services.

    5. Serving as Contracting Officer's Representative (COR) and providing oversight for service contracts.

    6. Providing liaison services with GSA and Agency-Wide Shared Services (AWSS) for the BFC.

    7. Overseeing mail and file activities.

    8. Coordinating safety, physical security, data security, and disaster recovery operations.

    9. Serving as liaison with Public Affairs and Information Technology.

    10. Coordinating IFS support for BFC.

    11. Performing quality reviews on BFC programs and processes.

    12. Preparing various reports for Treasury such as Improper Payments Elimination and Recovery Act (IPERA).

  4. The Chief, Quality Assurance and Administrative Programs Branch, has one subordinate section, Chief, Quality Assurance Section.

1.1.21.7.1.4.3  (08-20-2014)
Director, Cost Accounting Office

  1. The Director, Cost Accounting Office, oversees managerial cost accounting and user fee programs for the IRS.

  2. The Director, Cost Accounting Office, reports to the ACFO for FM.

  3. The Director, Cost Accounting Office, is responsible for:

    1. Establishing, maintaining, interpreting, and ensuring compliance with policies and procedures for cost accounting, user fees, and trust fund administrative costs.

    2. Developing and maintaining ongoing and ad hoc cost/benefit studies for major IRS programs, processes, and new initiatives to support decision-making.

    3. Developing, communicating, and updating cost allocation methodologies, overhead rates, and standards for direct/indirect costs and sustaining/support costs.

    4. Collaborating with other CFO offices and IRS business units to develop cost-based performance measures and metrics.

    5. Ensuring compliance with Federal laws, standards, and regulations for managerial cost accounting and user fees, including the Chief Financial Officers Act, applicable FASAB standards, and OMB circulars.

    6. Collaborating with other CFO offices and IRS business units to develop cost-based performance measures and metrics.

    7. Coordinating the Biennial Review of User Fees.

    8. Monitoring and reporting on user fees volumes and revenues.

    9. Overseeing Beckley Finance Center operations related to cost accounting, user fees, and trust fund reporting.

    10. Providing support for the annual GAO financial statement audit.

1.1.21.7.1.4.4  (08-20-2014)
Director, Financial Management Policy Office

  1. The Director, Financial Management Policy Office, establishes and maintains agency-wide accounting, travel, and relocation policies and procedures; provides policy support to the IRS E-travel system; and coordinates the delivery of finance training.

  2. The Director, Financial Management Policy Office, reports to the ACFO for FM.

  3. The Director, Financial Management Policy Office, is responsible for:

    1. Establishing, maintaining, interpreting, and ensuring compliance with policies and procedures for accounting, travel, relocation, event-spending, and non-tax employee debt collection.

    2. Ensuring compliance with Federal laws, regulations, policies, and standards including the Chief Financial Officers Act, Treasury Financial Manual, OMB directives, and the Federal Travel Regulation.

    3. Providing support for the annual GAO financial statement audit.

    4. Coordinating the CFO Internal Management Document (IMD) Program, including oversight of all CFO Internal Revenue Manuals (IRMs), Delegation Orders, Policy Statements, and Interim Guidance; and, coordinating CFO review of all IMDs from other business units and providing comments/concurrence.

    5. Coordinating new and modified policies with General Legal Services (GLS) and Servicewide Labor Relations, as appropriate.

    6. Providing support and coordinating with AWSS on policies and procedures related to the Servicewide E-travel system and travel card programs.

    7. Overseeing the event approval process for IRS.

    8. Reviewing and coordinating requirements, directives, and initiatives established by Federal authorities, including GAO, OMB, Treasury, and GSA.

    9. Coordinating travel claims filed with the GSA Board of Contract Appeals.

    10. Representing the IRS on accounting, travel, and relocation issues with internal and external stakeholders including Treasury and GSA.

    11. Coordinating the development and delivery of Servicewide finance training and providing Contracting Officer Representative support for the training contract.

  4. The Director, Financial Management Policy Office, has one subordinate section, Chief, Travel and Training Section.

1.1.21.7.1.4.4.1  (08-20-2014)
Chief, Travel and Training Section

  1. The Chief, Travel and Training Section, develops and administers IRS travel and relocation policies and procedures to ensure compliance with Government-wide laws and regulations. This Section also manages Servicewide finance-related training.

  2. The Chief, Travel and Training Section, reports to the Director, Financial Management Policy Office.

  3. The Chief, Travel and Training Section, is responsible for:

    1. Establishing, maintaining, interpreting, and ensuring compliance with policies and procedures for travel, relocation, and event-spending and reporting.

    2. Coordinating new and modified travel and relocation policies with GLS and Servicewide Labor Relations, as appropriate.

    3. Providing support for the annual GAO financial statement audit.

    4. Reviewing and coordinating requirements, directives, and initiatives established by Federal authorities, including GAO, OMB, Treasury, and GSA.

    5. Representing the IRS on travel and relocation issues with internal and external stakeholders including Treasury and GSA.

    6. Providing guidance and oversight of Beckley Finance Center operations related to travel and relocation.

    7. Developing and preparing reports in response to Congressional inquiries and Treasury requests.

    8. Coordinating the development and delivery of Servicewide finance training and providing Contracting Officer Representative support for the training contract.

1.1.21.7.1.4.5  (08-20-2014)
Director, Financial Management Systems Office

  1. The Director, Financial Management Systems Office, oversees application security for administrative and custodial financial systems, 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 Director, Financial Management Systems Office, reports to the ACFO for FM.

  3. The Director, Financial Management Systems Office, is responsible for:

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

    2. Supporting IFS O&M activities.

    3. Ensuring the quality of systems enhancements.

    4. Managing and prioritizing the processing of IFS change requests, defect resolution requests, and service requests.

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

    6. Providing support for the annual GAO financial statement audit.

    7. Providing support for special reporting requirements, audit extracts, OMB Circular A-123, Management's Responsibility for Internal Control, and documentation and testing for payroll.

    8. Ensuring new technologies are incorporated to improve the quality and delivery of financial systems.

    9. Managing security profiles and ensuring FISMA audit trail.

    10. Managing Service Level Agreement (SLA) and UWR processes with the IT organization.

    11. Managing operations and maintaining the IRS payroll interfaces with the National Finance Center.

    12. Managing IFS Help Desk and IFS User Advocate responsibilities.

    13. Overseeing the Security Assessment and Authorization (SA&A) of IFS, the Government Relocation and Accounting System (GRAS), Automated Quarterly Excise Tax Listing (AQETL), Business Performance Management System (BPMS), Custodial Audit Support Tracking System (CASTS), Financial Management Information System (FMIS), and RRACS, and also facilitating the resolution of any identified issues.

  4. The Director, Financial Management Systems Office, has two subordinate sections:

    1. Chief, Operations Support Section.

    2. Chief, Security and Payroll Section.

1.1.21.7.1.4.5.1  (08-20-2014)
Chief, Operations Support Section

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

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

  3. The Operations Support Section is responsible for:

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

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

    3. Applying System Life Cycle and ensuring the quality of requirements/ enhancements.

    4. Providing support for the annual GAO financial statement audit.

    5. Facilitating the IFS Service Request Board meetings to identify, coordinate, and manage IFS system defect resolution, working with contractors and other CFO components to resolve defects, and communicating the impact of defect fixes.

    6. Coordinating proposed master data changes with all IFS areas and performing regular analyses on current procedures to identify areas for improvement.

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

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

    9. Providing support for annual close activities.

    10. Assisting contractors in diagnosing and fixing system outages.

    11. Performing data quality assurance checks on interface execution.

    12. Attending each Engineering Review Board meeting to discuss software migrations in the system and ensuring that the correct quality assurance process is used.

    13. Tracking portal issues including downtime and service restoration team progress, including working with IT to ensure that long-term problems are addressed.

    14. Ensuring Forms 1099 and W-2 are processed timely and accurately at calendar year-end.

1.1.21.7.1.4.5.2  (08-20-2014)
Chief, Security and Payroll Section

  1. The Chief, Security and Payroll Section, processes the Automated Interface to 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 Chief, Security and Payroll Section, reports to the Director, Financial Management Systems Office.

  3. The Chief, Security and Payroll Section, is responsible for:

    1. Processing bi-weekly AINFC interface payroll processing and providing payroll files for interface to IFS ECC and BW systems.

    2. Managing IFS security profiles.

    3. Maintaining Help Desk statistics for all Knowledge, Incident/Problem, Service and Asset Management (KISAM) tickets for IFS, performing quarterly reviews on Help Desk Tickets, and reviewing ticket problem categories to assess types of errors reported and to identify trends.

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

    5. Conducting annual security self-assessment of IFS, AQETL, BPMS, CASTS, FMIS, RRACS, and GRAS to meet FISMA requirements.

    6. Assisting in conducting the SA&A of IFS, AQETL, BPMS, CASTS, FMIS, RRACS, and GRAS every three years, or when there is a major change to a system.

    7. Identifying and participating in critical IFS disaster recovery application activities.

    8. Managing the contract that supports AINFC and Forms W-2/1099.

    9. Performing quality assurance checks of payroll data to ensure that only approved modifications enter the production environment.

    10. Providing processing support for daily, weekly, monthly, quarterly, and annual close operations.

    11. Providing support for the annual GAO financial statement audit and providing GAO with payroll audit deliverables.

    12. Provide user support to business units, as well as other CFO organizations.

1.1.21.7.1.4.6  (08-20-2014)
Director, Financial Reports Office

  1. The Director, Financial Reports Office, issues monthly financial reports to Treasury, produces the audited IRS annual financial statements, supports the annual GAO financial statement audit, and maintains financial integrity through reconciliations and reviews.

  2. The Director, Financial Reports Office, reports to the ACFO for FM.

  3. The Director, Financial Reports Office, is responsible for:

    1. Preparing and analyzing IRS administrative financial reports and administrative financial statements.

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

    3. Reviewing General Ledger balances, and when necessary, preparing adjusting entries to correct balances.

    4. Reviewing and advising on posting models and processes related to new and existing business initiatives.

    5. Serving as liaison with business units, field financial offices, Treasury, FMS, and OMB on financial reconciliations, reports, and implementation of reporting requirements.

    6. Providing support for the annual GAO financial statement audit.

    7. Preparing special purpose financial reports.

    8. Compiling data for special reporting requirements, GAO audit requirements, and financial statement and related footnote presentation.

    9. Monitoring IRS financial and accounting processes.

    10. Providing financial information and support to other organizations and offices.

    11. Supporting special financial projects and policy application.

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

    13. Reviewing and providing comments, as appropriate, to proposed accounting procedures and financial reporting requirements received from internal and external organizations, including FASAB, OMB, and Treasury.

    14. Facilitating the resolution of open issues pertaining to the annual audited financial statements and recorded financial transactions.

    15. Performing COR responsibilities for accounting support contracts.

  4. The Director, Financial Reports Office, has two subordinate sections:

    1. Chief, General Ledger Review Section.

    2. Chief, Reports Section.

1.1.21.7.1.4.6.1  (08-20-2014)
Chief, General Ledger Review Section

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

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

  3. The General Ledger Review Section is responsible for:

    1. Monitoring, analyzing, reconciling, and documenting all key GL accounts, where necessary.

    2. Preparing transactional entries to correct or adjust GL account balances, where necessary.

    3. Preparing and reviewing accrual entries monthly, quarterly, and annually.

    4. Identifying and resolving problems and areas of concern with internal controls over accounting processes and transactions.

    5. Providing support for the annual GAO financial statement audit.

    6. Performing quality review of all GL accounts to ensure the accuracy and validity of reported balances in reports provided to external stakeholders.

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

    8. Conducting reviews of Property and Equipment and establishing capitalization thresholds.

    9. Providing oversight for the Treasury Report on Receivables, reimbursables, Homeland Security Presidential Directive 12, and other programs related to imputed costs, prepaids, etc.

    10. Working with the Reports Section to resolve data quality issues.

    11. Serving as COR and providing oversight for the accounting support contract.

1.1.21.7.1.4.6.2  (08-20-2014)
Chief, Reports Section

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

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

  3. The Chief, Reports Section, is responsible for:

    1. Coordinating and preparing the IRS annual administrative audited financial statements.

    2. Providing support for the annual GAO financial statement audit through the submission of financial report deliverables to GAO.

    3. Preparing, analyzing, reviewing and delivering monthly, quarterly, and annual external financial reports to external stakeholders. This includes delivering the IRS financial Trial Balance data to Treasury via Treasury’s TIER system during TIER’s monthly three-day close (except PD 01) and the eleven TIER resubmissions required to reconcile Fund Balance with Treasury (FBWT) with the Department of the Treasury’s Central Accounting Reporting System (CARS)/Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS). The reported IRS financial Trial Balance data is also required to produce interim financial statements and the SF-133, Report of Budget Execution and Budgetary Resources.

    4. Identifying and resolving problems and areas of concern with external financial reports.

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

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

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


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