1.1.21  Chief Financial Officer

1.1.21.1  (12-10-2010)
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 (DCFO)

  5. The CFO and the DCFO 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 Budget.

    3. Corporate Planning and Internal Control.

    4. Internal Financial Management.

    5. Revenue Financial Management.

1.1.21.1.1  (12-10-2010)
CFO Staff Office

  1. The 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 implement management and operational policies and procedures.

  2. The CFO Staff Office reports to the DCFO.

  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, Equal Employment Opportunity (EEO), and Recruitment and Staffing.

    2. Office of Government Ethics (OGE) Programs.

    3. Space Management.

  4. The Executive Assistant (EA) provides 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 web site management.

    5. Employee Engagement Program.

    6. Town Hall Meetings.

    7. Emergency Preparedness including Continuity Plan (CP), Occupant Emergency Plan (OEP), and Continuity of Operations (COOP)

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

1.1.21.1.2  (12-10-2010)
Corporate Budget

  1. The Corporate Budget 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 (ACFO) for Corporate Budget reports to the DCFO.

  3. The Corporate Budget 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 Budget programs.

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

  4. The Corporate Budget Unit has two subordinate offices.

    1. Budget Formulation and Systems Integration Office.

    2. Budget Execution Office.

1.1.21.1.2.1  (12-10-2010)
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, Budget Formulation and Systems Integration, reports to the ACFO for Corporate Budget.

  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 Section.

    2. Budget Integration and Systems Section.

1.1.21.1.2.2  (12-10-2010)
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, Budget Execution, reports to the ACFO for Corporate Budget.

  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, Budget Activity 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 3YRF.

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

    20. Reviews and updates the Reimbursable Operating Guidelines (ROG) 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 Section.

    2. Execution Analysis Section.

1.1.21.1.3  (12-10-2010)
Corporate Planning and Internal Control

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

  2. The ACFO for Corporate Planning and Internal Control reports to the DCFO.

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

    1. Corporate Planning Office.

    2. Internal Control Office.

1.1.21.1.3.1  (12-10-2010)
Corporate Planning Office

  1. The Director, Corporate Planning Office, reports to the ACFO for Corporate Planning and Internal Control.

  2. The Corporate Planning Office:

    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 and 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 Corporate Budget Unit.

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

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

    8. Administers the Program Assessment process for the IRS to ensure accurate evaluation of program effectiveness.

    9. Administers the Presidential Initiatives update process for the IRS to ensure compliance with requirements.

1.1.21.1.3.2  (12-10-2010)
Internal Control Office

  1. The Internal Control Office ensures IRS compliance with federal laws and regulations related to internal and management controls including the Federal Managers' Financial Integrity Act (FMFIA) of 1982 (Pub. L. No. 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 (Pub. .L. No 104-208, 31 USC 3512 note) 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 (Pub. l. No. 107-208, 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 Director, Internal Control, reports to the ACFO for Corporate Planning and Internal Control.

  3. The Internal Control Office:

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

1.1.21.1.4  (12-10-2010)
Internal Financial Management

  1. The Internal Financial Management Unit ensures proper accounting and timely reporting of the appropriated funds received by IRS.

  2. The ACFO for Internal Financial Management reports to the DCFO.

  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 administrative financial reporting requirements, including preparation of the annual financial statements.

    5. Coordinates the annual financial statement audit with 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), 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.

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

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

    1. Beckley Finance Center.

    2. Cost Accounting Office.

    3. Financial Management Policy Office.

    4. Financial Management Systems Office.

    5. Financial Reports Office.

1.1.21.1.4.1  (12-10-2010)
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 ACFO 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 branches:

    1. Accounts Payable and Funds Management Branch.

    2. Administrative Accounting Branch.

    3. Program Administrative Branch.

1.1.21.1.4.1.1  (12-10-2010)
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 Chief, 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 sections:

    1. Accounts Payable and Funds Management Quality Assurance Section.

    2. Accounts Payable Section.

    3. Funds Management Section.

1.1.21.1.4.1.2  (12-10-2010)
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 Chief, 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 OMB Circular 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 five subordinate sections:

    1. Administrative Accounting Branch Quality Assurance.

    2. Cost Accounting Section.

    3. Government Payables and Receivables Section.

    4. Reports and Reconciliation Section.

    5. Travel Management Section.

1.1.21.1.4.1.3  (12-10-2010)
Program Administration Branch

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

  2. The Chief, 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 Officers Technical Representative (COTR) and provides oversight for service contracts.

    3. Provides liaison services with 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  (12-10-2010)
Cost Accounting Office

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

  2. The Director, Cost Accounting, reports to the ACFO for Internal Financial Management.

  3. The Cost Accounting Office:

    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 IRS.

    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 Circular A-25, User Charges, waiver requests.

1.1.21.1.4.3  (12-10-2010)
Financial Management Policy Office

  1. The Financial Management Policy Office 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 Director, Financial Management Policy, reports to the ACFO for Internal Financial Management.

  3. The Financial Management Policy Office:

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

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

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

  4. The Financial Management Policy Office has one subordinate section:

    1. Travel and Training Section.

1.1.21.1.4.3.1  (12-10-2010)
Travel and Training Section

  1. The Travel and Training Section is responsible for developing and administering IRS travel, relocation, and debt collection policies and procedures to ensure compliance with laws and Government-wide regulations. In addition, the Travel and Training Section manages Servicewide finance training.

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

  3. The Travel and Training Section:

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

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

    3. Canvasses IRS Finance community to identify finance training needs and develops training plans to meet those needs.

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

1.1.21.1.4.4  (12-10-2010)
Financial Management Systems Office

  1. The Financial Management Systems Office 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 Director, Financial Management Systems, reports to the ACFO 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 O&M 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, OMB Circular 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 Unified Work Requests (UWRs). 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.

    12. Oversees the Certification and Accreditation (C&A) of IFS and facilitates resolution of any identified issues.

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

    1. Operations Support Section.

    2. Security and Payroll Section.

1.1.21.1.4.4.1  (12-10-2010)
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 Customer Advisory Group (CAG) meetings with BU Division Finance Officers, and other members of the Finance community and CFO offices.

    6. Coordinates proposed master data 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.

    15. Ensures 1099s and W-2s are processed timely and accurately every calendar year-end.

1.1.21.1.4.4.2  (12-10-2010)
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 IFS security profiles.

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

    7. Prepares UWRs and negotiates SLAs.

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

    9. Assists in conducting the C&A of IFS every three years or when there is a major change to the system.

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

    11. Assists the CFO Executive Assistant in keeping the CFO Continuity Plan current.

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

    13. Performs quality assurance check of payroll data to ensure that only approved modifications enter the production environment.

1.1.21.1.4.5  (12-10-2010)
Financial Reports Office

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

  2. The Director, Financial Reports, reports to the ACFO for Internal Financial Management.

  3. The Financial Reports Office:

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

    2. Advises on compliance with the 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 and existing business initiatives.

    5. Coordinates the annual administrative financial audit conducted by GAO including responses to all Matters for Further Consideration (MFCs) and audit inquiries.

    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 issues accompanying responses as appropriate to fulfill information requests from the IRS Senior Executive 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 Management 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 received from internal and external organizations, including Federal Accounting Standards Advisory Board (FASAB), OMB, and Treasury, and provides comments, as appropriate.

    15. Facilitates resolution of open issues pertaining to the annual audited financial statements and recorded financial transactions.

  4. The Financial Reports Office has two subordinate sections:

    1. General Ledger Review Section.

    2. Reports Section.

1.1.21.1.4.5.1  (12-10-2010)
General Ledger Review Section

  1. The 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.

  3. The General Ledger Review Section:

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

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

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

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

    5. Coordinates the annual administrative 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 GL 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.

    9. Provides oversight for Treasury Report on Receivables (TROR), reimbursables, HSPD-12, and other programs related to imputed costs, prepaids, etc.

    10. Works with Reports Section to resolve data quality issues.

1.1.21.1.4.5.2  (12-10-2010)
Reports Section

  1. The 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 Section works closely with the General Ledger Review Section in support of the annual financial statement audit requirements and account analysis.

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

  3. The Reports Section:

    1. Coordinates and prepares the IRS annual administrative 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.

    8. Performs COTR responsibilities for accounting support and audit contracts.

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 ACFO for Revenue Financial Management reports to the DCFO.

  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, FASAB, 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 Oversight and Support Office

    2. Revenue Accounting Office

1.1.21.1.5.1  (12-10-2010)
Revenue Oversight and Support Office

  1. The Revenue Oversight and Support Office 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 and is responsible for analyzing unpaid assessment and excise activity to accurately present inventory data to the Department of the Treasury, Congress and GAO.

  2. The Revenue Oversight and Support Office reports to the ACFO for Revenue Financial Management.

  3. The Revenue Oversight and Support Office has two subordinate sections:

    1. Revenue Transactional Analysis Section.

    2. Business Analysis and Support Section.

1.1.21.1.5.1.1  (12-10-2010)
Revenue Transactional Analysis Section

  1. The 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 Revenue Transactional Analysis Section reports to the Director, Revenue Oversight and Support.

  3. The Revenue Transactional Analysis Section:

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

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

    3. Provides required case file support documentation and prepares 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.

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

    5. Provides required case file documentation for revenue and refund audit samples involving the Electronic Federal Tax Payment System (EFTPS), manual refunds, generated refunds, lockbox, Federal Tax Deposits (FTDs), etc.

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

    7. Provides functional support to IRS system modernization efforts.

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

1.1.21.1.5.1.2  (12-10-2010)
Revenue Evaluation and Certification Section

  1. The Revenue Evaluation and Certification Section compiles and analyzes unpaid assessment and excise activity to accurately present inventory data to the Department of the Treasury, Congress, and GAO.

  2. The Revenue Evaluation and Certification Section reports to the Director, Revenue Oversight and Support.

  3. The Revenue Evaluation and Certification Section::

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

    2. Develops and manages the servicewide oversight process for unpaid assessment inventory control and supports excise tax processing through timely and accurate certifications.

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

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

    5. Coordinates the steps necessary to audit unpaid assessments.

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

    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 BU decisions on unpaid assessments.

    10. Provides functional support to IRS system modernization efforts.

    11. Issues excise-related procedures to the field.

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

    13. Supports the GAO financial audit excise component by reviewing and responding to MFCs.

1.1.21.1.5.2  (12-10-2010)
Revenue Accounting Office

  1. The Revenue Accounting 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 Accounting Office supports field and Headquarters custodial general ledger activity by maintaining and enhancing revenue accounting activities reported through the Redesign Revenue Accounting Control System (RRACS), and overseeing the reviews and field systemic controls.

  3. The Revenue Accounting Office reports to the Associate CFO for Revenue Financial Management.

  4. The Revenue Accounting 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.

    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. 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.

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

    10. Controls and updates RRACS Custodial Detail Database (CDDB).

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

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

    13. 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.

  5. The Revenue Accounting Office has two subordinate sections:

    1. Revenue Reporting Section.

    2. Revenue System and Analysis Section.

1.1.21.1.5.2.1  (12-10-2010)
Revenue Reporting Section

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

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

  3. The Revenue Reporting Section:

    1. Prepares criteria, analyzes and ensures integrity of master files 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 and analysis.

    8. Performs evaluations for the GAO financial statement audit and the three-day close.

    9. Provides functional support to IRS system modernization efforts.

    10. Coordinates cover-over reimbursement with Large Business and International (LB&I) international function.

1.1.21.1.5.2.2  (12-10-2010)
Revenue Systems and Analysis

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

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

  3. The Revenue Systems and Analysis Section:

    1. Maintains the Headquarters general ledger.

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

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

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

    5. Issues field procedures for the Management Accountability Review.

    6. Provides support to the modernization of tax administration systems.

    7. Provides expert knowledge of IRS financial systems and processes.

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

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


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