1.1.21 Chief Financial Officer

Manual Transmittal

January 24, 2018

Purpose

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

Material Changes

(1) IRM 1.1.21.1, Overview, updated responsibilities.

(2) IRM 1.1.21.2, Background, updated background information.

(3) IRM 1.1.21.3, Authorities, updated authorities.

(4) IRM 1.1.21.4, Related Resources, updated related resources.

(5) IRM 1.1.21.5, Definitions, updated definitions.

(6) IRM 1.1.21.6, Acronyms, updated acronyms.

(7) IRM 1.1.21.7, Responsibilities, updated CFO offices.

(8) IRM 1.1.21.7.1, CFO and Deputy CFO, updated responsibilities and CFO office names.

(9) IRM 1.1.21.7.1.1, CFO Staff Office, updated responsibilities.

(10) The following new sections were added due to realignment of offices from the Planning, Programming, and Audit Coordination (PPAC) organization to the CFO organization:

  1. IRM 1.1.21.7.1.2, Director, Audit Coordination

  2. IRM 1.1.21.7.1.3.5, Director, Strategic Planning Office

(11) IRM 1.1.21.7.1.3, Associate CFO for Corporate Budget, updated responsibilities.

(12) IRM 1.1.21.7.1.3.1, Director, Budget Formulation Office, updated responsibilities.

(13) IRM 1.1.21.7.3.2, Director, Financial Planning and Analysis Office, updated responsibilities.

(14) IRM 1.1.21.7.1.3.3, Director, Budget Execution Office, updated responsibilities.

(15) IRM 1.1.21.7.1.3.4, Director, National Headquarters Budget Office, updated responsibilities.

(16) IRM 1.1.21.7.1.4, Associate CFO for Internal Controls, updated to reflect Corporate Planning and Internal Control (CPIC) name change and office realignment effective October 1, 2017, to include the following:

  1. Updated all references of CPIC to Internal Controls (IC)

  2. Updated all references of Internal Control Office to Enterprise Assurance and Controls Office

  3. Updated all references of Corporate Planning and Assessment Office to Outreach, Assessment, and Reporting Office

  4. Updated all references of A-123 Section to Financial Assurance Control Testing Office

  5. Updated responsibilities.

(17) Previous IRM 1.1.21.7.1.4.1, Deputy Associate CFO for Financial Management, revised title to Deputy Associate CFO for Custodial Financial Management and moved to IRM 1.1.21.7.1.5.1.

(18) Previous IRM 1.1.21.7.1.4.2, Director, Beckley Finance Center, deleted.

(19) Previous IRM 1.1.21.7.1.4.7.1, Chief, Travel Services - Public Transportation Subsidy Program Section, deleted due to realignment of the office from CFO to HCO.

(20) IRM 1.1.21.7.1.5, Associate CFO for Financial Management, updated responsibilities.

(21) IRM 1.1.21.7.1.5.1.1, Director, Revenue Oversight and Support Office, updated responsibilities.

(22) IRM 1.1.21.7.1.5.1.2, Chief, Revenue Transaction Analysis Section, updated responsibilities.

(23) IRM 1.1.21.7.1.5.1.3, Director, Revenue Accounting Office, updated to reflect office realignment in the Revenue Accounting Office.

(24) IRM 1.1.21.7.1.5.1.4, Chief, Revenue Reporting Section, updated responsibilities.

(25) IRM 1.1.21.7.1.5.1.5, Chief, Revenue Systems and Analysis Section, updated responsibilities.

(26) Previous IRM 1.1.21.7.1.4.1.6, Chief, Custodial Data Evaluation Section, section deleted.

(27) IRM 1.1.21.7.1.6, Deputy Associate CFO for Administrative Financial Management, added.

(28) IRM 1.1.21.7.1.6.1, Director, Accounts Payable and Funds Management Office, updated responsibilities.

(29) IRM 1.1.21.7.1.6.2, Director, Administrative Accounting Office, updated responsibilities.

(30) IRM 1.1.21.7.1.6.3, Director, Quality Assurance and Administrative Programs Office, updated responsibilities.

(31) IRM 1.1.21.7.1.6.5, Director, Financial Management Policy Office, updated responsibilities.

(32) IRM 1.1.21.7.1.6.5.1, Chief, Travel and Training Section, updated responsibilities.

(33) IRM 1.1.21.7.1.6.6, Director, Financial Management Systems Office, updated responsibilities.

(34) IRM 1.1.21.7.1.6.6.1, Chief, Operations Support Section, updated responsibilities.

(35) IRM 1.1.21.7.1.6.6.2, Chief, Security and Payroll Section, updated responsibilities.

(36) IRM 1.1.21.7.1.6.7, Director, Financial Reports Office, updated responsibilities.

(37) IRM 1.1.21.7.1.6.7.1, Chief, General Ledger Review Section, updated responsibilities.

(38) IRM 1.1.21.7.1.6.7.2, Chief, Reports Section, updated responsibilities.

(39) IRM 1.1.21.7.1.6.8, Travel Services, updated responsibilities.

(40) IRM 1.1.21.7.1.6.8.1, Chief, Travel Services - East Section, updated responsibilities.

(41) IRM 1.1.21.7.1.6.8.2, Chief, Travel Services - West Section, updated responsibilities.

(42) IRM 1.1.21.7.1.6.8.3, Chief, Travel Services - Central Section, updated responsibilities.

(43) This revision includes changes throughout the document for the following:

  1. Updated all references of Government Relocation and Accounting System (GRAS) to moveLINQ

  2. Updated title of Office of Management and Budget Circular No. A-123

  3. Added minor editorial changes

Effect on Other Documents

IRM 1.1.21, dated January 18, 2017, is superseded.

Audience

All Divisions and Functions.

Effective Date

(01-24-2018)

Ursula S. Gillis
Chief Financial Officer

Overview

  1. This IRM provides the responsibilities of the CFO. The CFO organization manages a portfolio of corporate-wide activities including budget formulation, budget execution, accounting, financial management, travel and credit card services, and internal controls.

  2. The CFO, Financial Management (FM) Unit, Financial Management Policy (FMP) Office, develops and maintains this IRM.

Background

  1. The Chief Financial Officers Act of 1990 (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 CFO.

  2. The purposes of the CFO Act are to:

    1. Bring more effective general and financial management practices to the federal government.

    2. Provide for improvement, in each federal agency of accounting systems, 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 federal government and the Congress in the financing, management, and evaluation of federal programs.

Authorities

  1. The authorities for this IRM include:

    1. Chief Financial Officers Act of 1990, Pub. L. No. 101-576, section 902

    2. E-Government Act of 2002, Pub. L. No. 107-347

    3. Federal Managers' Financial Integrity Act of 1982 (FMFIA), Pub. L. No. 97-255

    4. Government Management Reform Act of 1994 (GMRA), Pub. L. No. 103-356

    5. Government Performance and Results Act of 1993 (GPRA), Pub. L. No. 103-62

    6. Accountability of Tax Dollars Act of 2002 (ATDA), Pub. L. No. 107-289

    7. Federal Financial Management Improvement Act of 1996 (FFMIA), Pub. L. No. 104-208

    8. Federal Information Security Management Act of 2002 (FISMA), Pub. L. No. 107-347

    9. Treasury Directive 40-02, Corresponding with the General Accounting Office (GAO)

    10. Treasury Directive 40-03, Treasury Audit Resolution, Follow-Up, and Closure

    11. Treasury Directive 40-04, Treasury Internal (Management) Control Program

    12. IRS Restructuring Reform Act of 1998 (RRA 98)

    13. Government Performance Results Modernization Act of 2010

Related Resources

  1. Related resources for this IRM include:

    1. 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 Enterprise Risk Management and 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

    8. IRM 1.5.1, The IRS Balanced Performance Measurement System

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 identified specifically 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 that 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 obligated from Financial Plan 0290.

    14. Financial Plan Manager (FPM) - The person 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, and 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 FTE 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. Obligation - A binding agreement that will result in outlays, immediately or in the future. Budgetary resources must be available before an obligation can be incurred legally.

    22. Outlay - A payment to liquidate an obligation.

    23. 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.

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

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

    26. 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.

    27. Rescission - A legislative action that permanently cancels new budget authority or the availability of unobligated balances of budget authority before the authority would have expired.

    28. 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.

    29. Three-Year Rolling Forecast (3YRF) - An IFS tool for the business units 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 align the financial plan with program objectives, provide advice to management, help maintain financial controls, and determine reprogramming capabilities and needs.

    30. User Fees - Charges levied by a federal agency on individuals or entities directly benefiting from a service provided by a government program or activity. User fees are charged for federal activities that provide recipients with benefits greater than those provided to the general public.

Acronyms

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

    Acronyms Description
    AA Administrative Accounting
    ACFO associate CFO
    AINFC Automated Interface to the National Finance Center
    APFM Accounts Payable and Funds Management
    BE Budget Execution
    BF Budget Formulation
    BFC Beckley Finance Center
    BF/PD Budget Formulation/Plan Development
    BPS Business Planning and Simulation
    BW Business Warehouse
    CA Cost Accounting
    CB Corporate Budget
    CDDB Custodial Detail Database
    DCFO deputy CFO
    FFMIA Federal Financial Management Improvement Act
    FISMA Federal Information Security Management Act
    FMP Financial Management Policy
    FMS Financial Management Systems
    FP Financial Planning and Analysis
    FR Financial Reports
    FTE Full-Time Equivalent
    GAO Government Accountability Office
    GL General Ledger
    GSA General Services Administration
    IC Internal Controls
    IFS Integrated Financial System
    MD&A Management’s Discussion and Analysis
    NHQ National Headquarters
    OMB Office of Management and Budget
    O&M Operations and Maintenance
    PGLD Privacy, Government Liaison and Disclosure
    PPBES Planning, Programming, Budgeting and Execution System
    QAAP Quality Assurance and Administrative Programs
    RA Revenue Accounting
    ROS Revenue Oversight and Support
    RRACS Redesigned Revenue Accounting Control System
    SP Strategic Planning
    TIER Treasury Information Executive Repository
    TIGTA Treasury Inspector General for Tax Administration
    UWR Unified Work Request
    3YRF Three-Year Rolling Forecast

Responsibilities

  1. This section provides responsibilities for:

    1. CFO and deputy CFO

    2. CFO Staff Office

    3. Audit Coordination

    4. associate CFO (ACFO) for Corporate Budget (CB)

    5. ACFO for Internal Controls (IC)

    6. ACFO for FM

CFO and Deputy CFO

  1. The CFO organization manages a portfolio of corporate-wide activities, including budget formulation, budget execution, accounting, financial management, and internal control. The CFO manages IRS financial activities in compliance with the CFO Act and the authorities implementing that act.

  2. The CFO reports to the deputy commissioner for Operations Support (DCOS).

  3. The CFO and the deputy CFO (DCFO) head the Office of the CFO.

  4. The CFO and the DCFO are responsible for:

    1. Developing operational and performance goals, prioritizing funding for programs and investments, 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 comply with laws, regulations, and policies.

    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. Overseeing Servicewide administration of all travel programs.

    9. Overseeing the IRS audit process.

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

    11. 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.

    12. 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.

    13. Maintaining controls and safeguards over IRS resources.

    14. Advising the commissioner, DCOS, deputy commissioner for Services and Enforcement (DCSE), and IRS senior leadership on planning, budget, performance, financial management, and internal controls.

    15. Serving as the principal IRS authority on planning, budget, performance, management of financial resources, and internal controls.

  5. The CFO organization has five subordinate units:

    1. CFO Staff Office

    2. Audit Coordination

    3. ACFO for CB

    4. ACFO for IC

    5. ACFO for FM

CFO Staff Office
  1. The CFO Staff Office supports the CFO organization, accomplishing its overall mission and objectives by implementing management and operational policies and procedures.

  2. The CFO Staff Office reports to the DCFO.

  3. The CFO Staff Office responsibilities include:

    1. Human resources and workforce relations

    2. Office of Government Ethics programs

    3. Space management

    4. Internal CFO budgeting

    5. Business Performance Review process

    6. Correspondence and communications

    7. Employee Engagement

    8. Emergency Preparedness

    9. Business Systems Planning (BSP) programs

    10. IT security activities

Director, Audit Coordination
  1. The director, Audit Coordination, facilitates a collaborative enterprise approach to the IRS GAO/Treasury Inspector General for Tax Administration (TIGTA) audit process.

  2. The director, Audit Coordination, reports to the DCFO.

  3. The director, Audit Coordination, is responsible for:

    1. Serving as the IRS single point of contact for audit activity.

    2. Providing enterprise oversight and guidance throughout the life cycle of audits conducted by TIGTA or GAO, from the planning stage through the closure of planned corrective actions.

      Note:

      CFO retains executive responsibility and oversight of the GAO Financial Statement Audit along with its associated body of work.

    3. Promoting and upholding a collaborative, professional, and positive partnership with IRS oversight bodies (GAO/TIGTA) that supports their respective roles while achieving program and performance improvements across the IRS.

    4. Providing enterprise audit reports to leadership of audits in the various stages (e.g., audit fieldwork, draft report response phase, awaiting publication) through the use of the Enterprise Audit Database, as well as reporting on the volume of audits affecting the Service.

    5. Engaging with stakeholders to identify emerging areas of sensitivity, common issues and developing trends.

    6. Ensuring end-to-end accountability for audit responses and corrective actions identified during an audit, while partnering with the IRS business unit liaisons.

    7. Striving to position the IRS in a more proactive posture, as it relates to program deficiencies and encouraging organizations to self-identify program vulnerabilities and proactively identify opportunities for improvement.

Associate CFO for Corporate Budget
  1. The ACFO for CB leads the Service’s Planning, Programming, Budgeting and Execution System (PPBES) that defines and sustains the IRS vision, mission, goals, objectives, activities, performance measures and targets, and supports enterprise-wide investment decision-making. Additionally, the ACFO for CB leads the Service’s governance process.

  2. The ACFO for CB reports to the DCFO.

  3. The ACFO for CB is responsible for:

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

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

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

    4. Preparing and issuing PPBES policies and procedures.

    5. Providing support for requirements testing and the integrity of IFS data and other financial systems’ data.

    6. Representing the IRS in meetings with the Department of the Treasury (Treasury), OMB, Congress, external stakeholders, and the general public on all PPBES requirements.

    7. Advising the commissioner, DCOS, DCSE, and IRS senior leadership on all PPBES requirements.

    8. Serving as the principal IRS spokesperson on all PPBES requirements.

    9. Ensuring Servicewide investment priorities are addressed during each phase of PPBES by driving investment decisions in the immediate and long-term.

    10. Maintaining the Service’s governance structure to ensure coordinated decision-making.

    11. Implementing office policies and procedures.

  4. The ACFO for CB has five subordinate offices:

    1. director, Budget Formulation (BF) Office

    2. director, Financial Planning and Analysis (FP) Office

    3. director, Budget Execution (BE) Office

    4. director, National Headquarters (NHQ) Budget Office

    5. director, Strategic Planning (SP) Office

Director, Budget Formulation Office
  1. The director, BF 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 through the budget submissions to the Oversight Board, Treasury, OMB, and Congress.

  2. The director, BF Office, reports to the ACFO for CB.

  3. The director, BF Office, is responsible for:

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

    2. Coordinating with the business units to ensure proper content is provided for budget submissions.

    3. Preparing submission presentations for the deputy commissioners and the commissioner.

    4. Preparing IRS budget requests for the Oversight Board, Treasury, OMB, and Congress.

    5. Managing Treasury and OMB hearings, passbacks, and appeals.

    6. Serving as liaison between the IRS, Treasury, and OMB for all formulation issues.

Director, Financial Planning and Analysis Office
  1. The director, FP Office, manages the plan development process, controls continuing resolution operations, manages the exception-hire process, and develops the Unit Cost Rate (UCR) calculator for use in the formulation process. This office supports the formulation process by providing budget systems support and business unit training for the Budget Formulation/Plan Development (BF/PD) and the 3YRF components of the Business Planning and Simulation (BPS) 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, FP Office, reports to the ACFO for CB.

  3. The director, FP Office, is responsible for:

    1. Issuing guidance and managing the plan development and continuing resolution processes.

    2. Issuing guidance, reviewing requests, making recommendations, and reporting on the exception-hire request process.

    3. Providing IFS systems support for the BF/PD, Funds Management, and 3YRF modules.

    4. Assisting the IFS team with loading the financial plan from BPS into Funds Management for execution.

    5. 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.

    6. Developing and maintaining the UCR calculator.

    7. Preparing and monitoring Standard Forms (SF) 132, Apportionment and Reapportionment Schedule.

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

    9. Working with the BE Office to coordinate inter-appropriation transfer requests.

    10. Managing user fee distribution.

    11. Conducting labor analyses using the 3YRF module.

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

    13. Reconciling and reporting on FTE to OMB.

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

    15. Developing Servicewide funding level charts at the business unit, BAC, and functional area level for each budget phase.

    16. Developing analyses to help IRS leadership prioritize funds allocation.

    17. Tracking and reporting staffing levels.

    18. Coordinating Treasury’s mid-year review.

Director, Budget Execution Office
  1. The director, BE Office, monitors the execution of funds in the IRS Operating Plan. 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. This 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, BE Office, reports to the ACFO for CB.

  3. The director, BE Office, is responsible for:

    1. Monitoring and controlling IRS spending and conducting periodic reviews, including spend plans and uncommitted/unobligated balance reviews.

    2. Coordinating the internal IRS 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 the Program Budget Advisory Committee Servicewide surpluses and shortfalls.

    6. Overseeing funds-in reimbursable agreements.

    7. Preparing the Operating Plan Report to Congress.

    8. Managing reprogramming and inter-appropriation transfer requests.

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

    10. Managing and monitoring Financial Plans 1111 and 0290.

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

    12. Ensuring the integrity of budget formulation, execution, and performance data, including managing master data and reorganizations.

    13. Preparing and publishing the Financial Management Codes Handbook.

Director, National Headquarters Budget Office
  1. The director, NHQ Budget Office, manages and monitors financial plans for NHQ, CFO, and PGLD. This office performs detailed analyses of resource utilization, coordinates with the internal and external stakeholders to ensure funds are obligated in an efficient manner, and prepares monthly customer reports on the utilization of resources.

  2. The director, NHQ Budget Office, reports to the ACFO for CB.

  3. The director, NHQ Budget Office, is responsible for:

    1. Developing budget requests for resources needed by the NHQ, CFO, and PGLD financial plans.

    2. Coordinating plan development, continuing resolution, exception hiring, and UCR processes for the NHQ, CFO, and PGLD financial plans.

    3. Managing the 3YRF process for the NHQ, CFO, and PGLD financial plans.

    4. Establishing the Operating Plan for the NHQ, CFO, and PGLD financial plans.

    5. Monitoring and controlling NHQ, CFO, and PGLD spending, and producing monthly customer reports for resource utilization.

    6. Coordinating spending plans and financial reviews for the NHQ, CFO, and PGLD financial plans.

    7. Coordinating year-end close issues for the NHQ, CFO, and PGLD financial plans.

    8. Managing the reimbursable operations for the NHQ, CFO, and PGLD financial plans.

Director, Strategic Planning Office
  1. The director, SP Office, coordinates developing the IRS Strategic Plan and managing performance measurement and enhanced governance.

  2. The director, SP Office, reports to the ACFO for CB.

  3. The director, SP Office, is responsible for:

    1. Coordinating the development of the IRS Strategic Plan with annual enterprise guidance.

    2. Conducting environmental scans to develop new, or revise existing, strategic priorities examining the broader tax administration environment.

    3. Developing annual enterprise guidance based on strategic priorities and organizational capabilities.

    4. Updating the strategic plan as needed, including strategic priorities, objectives/capabilities and programs, and performance measures.

    5. Managing the IRS’s performance measurement and reporting processes.

    6. Establishing strategic-level performance measures and creating mechanisms and reports using performance data and analytics.

    7. Leading the investment prioritization process and providing corporate portfolio monitoring support.

    8. Engaging IRS senior leadership to determining the key IT and non-IT multi-year investments that support strategic outcomes, and create a prioritized investment plan.

    9. Coordinating and managing processes for tracking and monitoring corporate initiatives, as needed.

    10. Ensuring there is an enterprise-wide process to identify, document, track and report on potential investments that support our strategic goals and facilitate repurposing those resources to the Service’s highest priority investments.

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

    12. Preparing supporting performance information for IRS budget requests.

    13. Monitoring and maintaining the IRS Business Performance Review documents, including coordination of all external performance reporting.

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

    15. Administering Presidential Initiatives for the IRS to facilitate compliance with performance requirements.

    16. Managing an Enterprise Governance Maintenance Process that provides structure to standing-up, maintaining, and retiring the operations of IRS governance boards.

Associate CFO for Internal Controls
  1. The ACFO for IC administers the IRS internal control program and is responsible for coordinating and executing processes that assess the completeness and effectiveness of internal controls and support annual assurance and financial statement audit activities.

  2. The ACFO for IC reports to the DCFO.

  3. The ACFO for IC is responsible for:

    1. Establishing and maintaining guidelines for a system of internal controls to verify the IRS’s compliance with federal laws and regulations.

    2. Overseeing the development of corrective action plans for internal control weaknesses and actions required to correct identified internal control deficiencies.

    3. Coordinating the development of the annual statement of assurance related to the IRS controls over financial reporting and the Management’s Report on Internal Control over Financial Reporting.

    4. Coordinating or conducting program reviews or assessments to evaluate the effectiveness of internal controls in support of annual assurance and financial statement audit activities.

    5. Executing the A-123 program to oversee and monitor management assessments of the internal controls over financial reporting.

    6. Administering the A-123 program responsible for testing the effectiveness of internal controls over financial reporting, government charge cards, improper payments, and financial systems.

    7. Coordinating Servicewide improper payments program risk assessments, analyses, and reporting.

    8. Assessing, through program reviews and stakeholder engagement, the completeness and effectiveness of internal controls over programs throughout the IRS where potential deficiencies have been identified, either through internal IRS review or input from external stakeholders.

    9. Providing management and administrative support for the Management Controls Executive Steering Committee (MC ESC) meetings, as well as analytical support in reviewing planned presentations.

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

  4. The ACFO for IC has two subordinate offices:

    1. director, Outreach, Assessment, and Reporting Office

    2. director, Enterprise Assurance and Controls

Director, Outreach, Assessment, and Reporting Office
  1. The director, Outreach, Assessment, and Reporting Office, evaluates the effectiveness of internal controls through studies and program assessments, leads education and outreach efforts related to control activities, and coordinates development of significant year-end reporting materials for the financial statement audit.

  2. The director, Outreach, Assessment, and Reporting Office, reports to the ACFO for IC.

  3. The director, Outreach, Assessment, and Reporting Office, is responsible for:

    1. Leading education and outreach activities, including the design, development, and deployment of materials and programs that increase Servicewide awareness and understanding of internal control and assurance processes and practices.

    2. Capturing and reporting key information on Servicewide successes and challenges for the Management's Discussion and Analysis (MD&A) deliverable, which constitutes a significant component of the annual financial statement audit materials.

    3. Analyzing and developing IRS responses to GAO’s and TIGTA’s management challenges, as a component of the MD&A, and as part of the Secretary's annual response to TIGTA.

    4. Conducting program assessments to evaluate the completeness and effectiveness of internal controls over IRS programs.

    5. Coordinating with Treasury and internal IRS stakeholders to develop and publish the Department's annual Agency Financial Report.

Director, Enterprise Assurance and Controls Office
  1. The director, Enterprise Assurance and Controls Office, ensures IRS compliance with federal laws and regulations related to internal and management controls.

  2. The director, Enterprise Assurance and Controls Office, reports to the ACFO for IC.

  3. The director, Enterprise Assurance and Controls Office, is responsible for:

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

    2. Coordinating the MC ESC activities and ensuring that it remains an effective forum for IRS leadership to discuss the Servicewide control environment and existing or potential control deficiencies and related remediation plans.

    3. Coordinating the IRS annual assurance process.

    4. Overseeing and monitoring existing remediation plans to verify that all IRS financial systems achieve FFMIA compliance.

    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 Enterprise Risk Management and 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, and any FFMIA remediation plans.

    8. Monitoring and performing quality assurance reviews on GAO and TIGTA audit findings and recommendations to support timely, accurate, and comprehensive implementation of corrective actions.

    9. Planning and executing Quality Assurance Reviews (QARs) to evaluate the effectiveness of IRS’s quality assurance programs, supporting the annual assurance, A-123, and financial statement audit processes.

    10. Providing guidance on the IRS improper payments program, including risk assessments, analyses, and reporting.

    11. Coordinating CFO responses to GAO and TIGTA audit reports, and monitoring and facilitating audits that affect the CFO organization.

    12. Supporting education and outreach activities, including the design, development, and deployment of materials and programs that increase Servicewide awareness and understanding of internal control and assurance processes and practices.

  4. The Enterprise Assurance and Controls Office has one subordinate section, chief, Financial Assurance Control Testing Office.

Chief, Financial Assurance Control Testing Office
  1. The chief, Financial Assurance Control Testing Office, oversees and monitors management assessments of the internal controls over financial reporting to verify compliance with OMB Circular A-123, Appendix A, Internal Control over Financial Reporting.

  2. The chief, Financial Assurance Control Testing Office, reports to the director, Enterprise Assurance and Controls Office.

  3. The chief, Financial Assurance Control Testing Office, is responsible for:

    1. Coordinating with internal stakeholders, including the chief risk officer, business units, and other CFO functions, to identify areas of risk related to key internal controls, particularly those associated with financial management, and developing and implementing appropriate control assessments.

    2. Testing to evaluate whether internal controls are effective at managing and mitigating risk in certain IRS programs and operations, especially those related to financial management.

    3. Establishing program governance and defining scope of review.

    4. Reporting on the results of testing of internal controls, particularly those related to financial management, and prompting program managers to develop and implement corrective action plans to remediate any control weaknesses or other deficiencies identified during the course of testing.

    5. Engaging with external stakeholders, including the Treasury Department and GAO, on the development and implementation of program guidance, assessment activities, test outcomes, and formal reporting.

Associate CFO for Financial Management
  1. The ACFO for FM is responsible for the oversight of the Custodial and Administrative Financial Management functions.

  2. The ACFO for FM reports to the DCFO.

Deputy Associate CFO for Custodial Financial Management
  1. The deputy ACFO for Custodial FM ensures proper accounting and timely reporting of IRS custodial activities.

  2. The deputy ACFO for Custodial FM reports to the ACFO for FM.

  3. The deputy ACFO for Custodial FM is responsible for:

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

    2. Preparing the custodial financial statement.

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

    4. Establishing and maintaining custodial accounting policies and procedures.

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

    6. Ensuring compliance with the CFO Act, FASAB, Treasury, OMB, federal financial system requirements, and other financial requirements.

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

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

  4. The deputy ACFO for Custodial FM has two subordinate offices:

    1. director, Revenue Oversight and Support (ROS) Office

    2. director, Revenue Accounting (RA) Office

Director, Revenue Oversight and Support Office
  1. The director, ROS 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 and reporting on unpaid assessments and excise taxes.

  2. The director, ROS Office, reports to the deputy ACFO for Custodial FM.

  3. The director, ROS Office, is responsible for:

    1. Developing and managing the Servicewide oversight process for unpaid assessment inventory control.

    2. Supporting excise tax processing through timely and accurate certifications.

    3. Establishing policies and procedures for segmenting the inventory of unpaid assessments for financial and performance reporting, and overseeing the certification of excise tax refunds and trust funds.

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

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

  4. The director, ROS Office, has one subordinate section, chief, Revenue Transactional Analysis Section.

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, ROS 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 related to tax accounts reviewed during the GAO custodial financial statement audit.

    2. Providing technical assistance on unpaid assessments to resolve 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. Coordinating with GAO on methodology, Prepared by Client (PBC) items, meeting logistics, planning, etc. for audit samples.

    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, unified work requests (UWRs), and IRS policies to determine the effect of IRS assessment, abatement, and collection programs on unpaid assessments.

    8. Providing audit findings to various business operating divisions and providing technical guidance and assistance with clean-up efforts, UWRs, operational problems, etc. to improve financial reporting.

Director, Revenue Accounting Office
  1. The director, Revenue Accounting (RA) Office, ensures compliance with federal financial management and reporting activities for revenue accounting and is responsible for internal and external reporting requirements and the preparation of monthly and annual financial statements.

  2. The director, RA Office, supports field and headquarters custodial general ledger (GL) activity by maintaining and enhancing revenue accounting activities reported through RRACS and overseeing the reviews and field systemic controls.

  3. The director, RA Office, reports to the deputy ACFO for Custodial FM.

  4. The director, RA 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 MD&A.

    3. Ensuring accurate reporting for operational and financial purposes.

    4. Providing guidance, policies, procedures, and coordinating the IRS audit of tax revenue and refunds.

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

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

    7. Controlling and updating the RRACS CDDB.

    8. Preparing the custodial tables for the annual Data Book.

    9. Monitoring custodial systems modernization and identifying issues related to technical requirements, schedule scope, testing findings, staffing requirements, and contractor performance.

  5. The director, RA Office, has two subordinate sections:

    1. chief, Revenue Reporting Section

    2. chief, Revenue Systems and Analysis Section

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

  2. The chief, Revenue Reporting Section, reports to the director, RA Office.

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

    1. Preparing criteria, analyzing, and ensuring the integrity of master file 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. Reviewing operational guidance documents to ensure conformance with existing accounting standards, laws, and regulations.

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

    6. Performing data reconciliation and analyses.

    7. Preparing, analyzing, reviewing, and delivering monthly and quarterly financial reports to Treasury and OMB, including the Treasury Information Executive Repository (TIER) submission during the monthly three-day close.

    8. Submitting financial data to Treasury monthly and to OMB quarterly.

Chief, Revenue Systems and Analysis Section
  1. The chief, Revenue Systems and Analysis Section, coordinates custodial revenue accounting activities focusing on CFO headquarters’ and Submission Processing Centers’ Redesigned Revenue Accounting Center (RRACS) accounting transactions and reconciliations. 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 management and accounting regulations.

  2. The chief, Revenue Systems and Analysis Section, reports to the director, RA Office.

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

    1. Maintaining the headquarters GL.

    2. Supporting the campus custodial GL through system and procedural activities.

    3. Consolidating Servicewide custodial revenue accounting activity and reporting to Treasury.

    4. 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.

    5. Coordinating cover-over reimbursements with the Large Business and International organization.

    6. Ensuring the Centers for Medicare and Medicaid Services (CMS) Premium Tax Credit and Cost Sharing Reduction activity is recorded in the GL.

    7. Issuing field procedures for the systems accountability review.

    8. Supporting the modernization of tax administration systems efforts.

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

Deputy Associate CFO for Administrative Financial Management
  1. The deputy ACFO for Administrative FM ensures proper accounting and timely reporting of IRS appropriated funds and other administrative activities.

  2. The deputy ACFO for Administrative FM reports to the ACFO for FM.

  3. The deputy ACFO for Administrative FM is responsible for:

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

    2. Ensuring IRS compliance with federal financial reporting requirements for administrative and custodial accounting, including preparing the annual financial statements.

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

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

    5. Coordinating the annual GAO financial statement audit.

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

    7. Developing and administering IRS travel and relocation policy.

    8. Establishing and monitoring event-spending processes and procedures.

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

    10. Administering the CFO Internal Management Document (IMD) program.

    11. Ensuring compliance with the CFO Act, FASAB, Treasury, OMB, federal financial system requirements, and other financial requirements.

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

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

    14. Managing the IRS user fee program, complying with the design, establishment, and maintenance of user fees, and accounting for reporting on and reconciling user fees.

    15. Reporting to 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.

    16. Monitoring performance indicators for timeliness and accuracy.

  4. The deputy ACFO for Administrative FM has eight subordinate offices:

    1. director, Accounts Payable and Funds Management (APFM) Office

    2. director, Administrative Accounting (AA) Office

    3. director, Quality Assurance and Administrative Programs (QAAP) Office

    4. director, Cost Accounting (CA) Office

    5. director, Financial Management Policy (FMP) Office

    6. director, Financial Management Systems (FMS) Office

    7. director, Financial Reports (FR) Office

    8. director, Travel Services

Director, Accounts Payable and Funds Management Office
  1. The director, APFM Office, processes all commercial accounts payable, processes and ensures validity of obligations and deobligations, and provides financial management reports and tools to the business units for their appropriated funds.

  2. The director, APFM Office, reports to the deputy ACFO for Administrative FM.

  3. The director, APFM Office is responsible for:

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

    2. Processing non-procurement obligations.

    3. Processing Servicewide deobligations and accounting code changes.

    4. Providing reports for commercial accounts payable transactions.

    5. Providing funds management reports and tracking financial performance of business units.

    6. Maintaining the Invoice Processing Platform, including annual upgrades.

    7. Supporting the annual GAO financial statement audit, fiscal year-end, and calendar year-end.

    8. Supporting the Office of Chief Procurement Officer (OCPO) on the annual sweep of over-aged obligations.

    9. Processing all 1099 vendor corrections and employee excess federal withholding corrections.

    10. Processing monthly and quarterly electronic funds transfers (EFTs), Discount Taken/Loss Report, Small Business Report, and Prompt Pay Report for submission to Treasury.

  4. The director, APFM Office, has two subordinate sections:

    1. chief, Accounts Payable Section

    2. chief, Funds Management Section

Director, Administrative Accounting Office
  1. The director, AA Office, processes 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 GL accounts, processes federal and state tax forms, and helps ensure the integrity of IRS financial statements by coordinating fiscal and calendar year-end activities.

  2. The director, AA Office, reports to the deputy ACFO for Administrative FM.

  3. The director, AA Office, is responsible for:

    1. Maintaining government accounts payable.

    2. Processing disbursements and certifications.

    3. Posting transactions to appropriate GL accounts.

    4. Managing Servicewide administrative accounts receivable.

    5. Processing manual travel and relocation vouchers and disbursements.

    6. Preparing the monthly Fund Balance with Treasury (FBWT) reconciliation.

    7. Processing the Federal Form 941, Employer’s Quarterly Federal Tax Return, and state taxes.

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

    9. Preparing monthly accrual workpapers.

    10. Coordinating, supporting, and implementing cost accounting policies and procedures.

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

    12. Coordinating, supporting, and reporting the cost of providing services to federal trust funds.

    13. Coordinating with the FR Office to prepare and submit financial reports in TIER.

    14. Performing quarterly e-travel audits and analysis.

    15. Processing Servicewide deobligations, and accounting code changes for travel and relocation.

    16. Overseeing the long term taxable travel and relocation programs.

    17. Posting reimbursable earnings.

    18. Overseeing cash receipts.

  4. The director, AA Office, 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

Director, Quality Assurance and Administrative Programs Office
  1. The director, QAAP Office, provides support and resources for Beckley Finance Center (BFC) operations.

  2. The director, QAAP Office, reports to the deputy ACFO for Administrative FM.

  3. The director, QAAP Office, is responsible for:

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

    2. Coordinating all BFC financial statement audit support activities.

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

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

    5. Serving as a contracting officer’s representative (COR) and providing oversight for BFC service contracts.

    6. Providing services as the commissioner’s representative and alternate commissioner’s representative for BFC for issues related to building and physical security.

    7. Overseeing mail and file activities.

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

    9. Serving as BFC’s liaison with Public Affairs and IT for issues related to any external communications or any computer-related needs.

    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 Improvement Act (IPERIA)

  4. The director, QAAP Office, has one subordinate section, chief, Quality Assurance Section.

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

  2. The director, CA Office, reports to the deputy ACFO for Administrative FM.

  3. The director, CA 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. Overseeing overall coordination of the annual financial statement audit.

    3. Supporting an effective, efficient, and responsive annual financial statement audit process, including facilitating the audit opening and exit conferences, coordinating the annual fraud risk factor meeting, and coordinating the engagement letter response for the commissioner’s signature.

    4. Coordinating activities for the administrative and custodial sub-components of the audit. Key activities include managing audit deliverables, facilitating audit-related meetings, preparing official responses to GAO reports, ensuring corrective actions are developed to address audit findings, and reporting to management on the status of the audit.

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

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

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

    8. Ensuring compliance with federal laws, standards, and regulations for managerial cost accounting and user fees, including the CFO Act, applicable FASAB standards, and OMB circulars.

    9. Coordinating the biennial review of user fees.

    10. Monitoring and reporting on user fee volumes and revenues.

    11. Overseeing BFC operations for cost accounting, user fees, and trust fund reporting.

Director, Financial Management Policy Office
  1. The director, FMP 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, FMP Office, reports to the deputy ACFO for Administrative FM.

  3. The director, FMP 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 CFO Act, Treasury Financial Manual, OMB directives, and the Federal Travel Regulation.

    3. Coordinating the CFO IMD Program, including oversight of all CFO IRMs, delegation orders, policy statements, and interim guidance; and, coordinating CFO review of all IMDs from other business units and providing comments/concurrence.

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

    5. Overseeing the IRS event approval process.

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

  4. The director, FMP Office, has one subordinate section, chief, Travel and Training Section.

Chief, Travel and Training Section
  1. The chief, Travel and Training Section, develops and administers IRS travel and relocation policies and procedures to comply with federal laws and regulations.

  2. The chief, Travel and Training Section, reports to the director, FMP 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 guidance and oversight of BFC travel and relocation operations.

Director, Financial Management Systems Office
  1. The director, FMS Office, oversees application security for administrative financial systems, provides quality assurance, manages help desk and user advocate functions, and supports other critical operations and maintenance (O&M) activities for IFS. This includes master data coordination, disaster recovery activities, tax processing tasks, and oversight of ancillary systems, such as the Automated Interface to the National Finance Center (AINFC) for payroll, and fiscal year-end/annual close activities, which includes the annual budget load.

  2. The director, FMS Office, reports to the deputy ACFO for Administrative FM.

  3. The director, FMS 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 for CFO financial systems.

    6. Supporting special reporting requirements, audit extracts, OMB Circular A-123, Management's Responsibility for Enterprise Risk Management and Internal Control, and payroll documentation and testing.

    7. Incorporating new technologies to improve the quality and delivery of financial systems.

    8. Managing security profiles and ensuring a FISMA audit trail.

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

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

    11. Managing IFS help desk and IFS user advocate responsibilities.

    12. Overseeing the Security Assessment and Authorization (SA&A) of IFS and moveLINQ, and facilitating the resolution of any identified issues.

  4. The director, FMS Office, has two subordinate sections:

    1. chief, Operations Support Section

    2. chief, Security and Payroll Section

Chief, Operations Support Section
  1. The chief, Operations Support Section, ensures that functional requirements are met by providing operations and maintenance support for IFS application modules, including functional system configuration, functional defect resolution, and help desk level 3 support activities for stakeholders and the end-user community. The chief also ensures internal controls compliance of the system and oversees risk management activities.

  2. The chief, Operations Support Section, reports to the director, FMS Office.

  3. The chief, Operations Support Section, is responsible for:

    1. Providing testing and functional support for all system requirements and processes.

    2. Applying Enterprise Life Cycle (ELC) and/or Agile/Sprint methodologies and ensuring the quality of system requirements and enhancements.

    3. Supporting the annual GAO financial statement audit.

    4. Facilitating the IFS Service Request Board meetings, identifying, coordinating, and managing IFS system defect resolution, working with contractors and other CFO components to resolve defects, and evaluating requirements.

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

    6. Supporting the annual appropriated budget input from BPS to the Enterprise Central Component (ECC).

    7. Supporting the Business Warehouse (BW) data loads and reporting.

    8. Managing system closings and coordinating the fiscal year-end system processing within CFO and BFC.

    9. Performing data quality assurance checks on inbound and outbound interface execution.

    10. Ensuring timely system tax processing of calendar year Forms 1099 (1099M, 1099C, and 1099INT) and W-2.

Chief, Security and Payroll Section
  1. The chief, Security and Payroll Section, oversees the AINFC payroll interface; ensures the accuracy and implementation of secure IFS profiles, other security processes, system security accreditation, and system table updates; and coordinates report requirements and appropriate audit trails to meet FISMA standards.

  2. The chief, Security and Payroll Section, reports to the director, FMS 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 IFS Knowledge, Incident/Problem, Service and Asset Management (KISAM) tickets, performing quarterly reviews on IFS 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-assessments of IFS and moveLINQ to meet FISMA requirements.

    6. Assisting in conducting the SA&A of IFS and moveLINQ 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 and 1099 processing.

    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 GAO with payroll audit deliverables.

    12. Conducting annual reviews of external systems that feed data into IFS.

Director, Financial Reports Office
  1. The director, Financial Reports (FR) 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, FR Office, reports to the deputy ACFO for Administrative FM.

  3. The director, FR Office, is responsible for:

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

    2. Reviewing GL balances and preparing adjusting entries to correct balances, when necessary.

    3. Reviewing and advising on posting models and processes for new and existing business initiatives.

    4. Preparing special purpose financial reports.

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

    6. Monitoring IRS financial and accounting processes.

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

    8. Resolving open issues pertaining to the annual audited financial statements and recorded financial transactions.

    9. Performing COR responsibilities for accounting support contracts.

  4. The director, FR Office, has two subordinate sections:

    1. chief, General Ledger Review Section

    2. chief, Reports Section

Chief, General Ledger Review Section
  1. The chief, General Ledger Review Section, monitors, analyzes, reconciles, and processes adjustments to key 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, FR Office.

  3. The chief, General Ledger Review Section, is responsible for:

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

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

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

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

    7. Reviewing property and equipment and establishing capitalization thresholds.

    8. Overseeing the Treasury Report on Receivables, reimbursable program, Homeland Security Presidential Directive 12, and other programs related to imputed costs, prepaids, etc.

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

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, FR Office.

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

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

    2. Submitting 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’s TIER system during TIER’s quarterly three-day close and the eleven TIER resubmissions required to reconcile FBWT with 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 with external financial reports.

    5. Coordinating with the FMS Office to validate the financial reports produced from the IFS transactional database.

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

Travel Services
  1. The director, Travel Services, provides Servicewide administration of all travel programs.

  2. The director, Travel Services, reports to the deputy ACFO for Administrative FM.

  3. The director, Travel Services, is responsible for:

    1. Providing leadership and program guidance for IRS’s travel program.

    2. Improving products and services to meet current industry standards.

  4. The director, Travel Services, has three subordinate sections:

    1. chief, Travel Services - East Section

    2. chief, Travel Services - West Section

    3. chief, Travel Services - Central Section

Chief, Travel Services - East Section
  1. The chief, Travel Services - East Section, manages the IRS travel help desk, providing technical support for the IRS travel management system from the contract vendor, and E-Gov Travel Service (ETS), and providing travel policy guidance for IRS business travelers.

  2. The chief, Travel Services - East Section, reports to the director, Travel Services.

  3. The chief, Travel Services - East Section, is responsible for:

    1. Providing guidance on Federal Travel Regulations and procedures.

    2. Providing guidance on the systems and services that are used to secure travel authorizations and advances, make reservations, and file expense reimbursements.

    3. Providing system administration for ConcurGov, the IRS’s e-travel solution for processing travel and on-line reservations, including maintaining ConcurGov permission and user files; processing new user requests, group realignments, individual changes, and record corrections, as requested by the business units; assisting with replacement passwords/single sign-on (SSO); and answering customer inquiries.

Chief, Travel Services - West Section
  1. The chief, Travel Services - West Section, manages the IRS travel help desk, providing technical support for the IRS travel management system from the contract vendor (ETS), providing travel policy guidance for IRS business travelers, providing system administration for ConcurGov, and Contracting Office Representative (COR) support for IRS direct contract with Travel Management Center (TMC) for reservations.

  2. The chief, Travel Services - West Section, reports to the director, Travel Services.

  3. The chief, Travel Services - West Section, is responsible for:

    1. Providing guidance on Federal Travel Regulations and procedures.

    2. Providing guidance on the systems and services that are used to secure travel authorizations and advances, make reservations, and file expense reimbursements.

    3. Providing system administration for ConcurGov, the IRS’s e-travel solution for processing travel and on-line reservations, including maintaining ConcurGov permission and user files; processing new user requests, group realignments, individual changes, and record corrections, as requested by the business units; assisting with replacement passwords/SSO; and answering customer inquiries.

    4. Working directly with IRS TMC on business policy and practices for booking travel reservations electronically through the e-travel system.

    5. Serving as COR for IRS direct contract with TMC for reservations booked outside of the e-travel system.

Chief, Travel Services - Central Section
  1. The chief, Travel Services - Central Section, manages the IRS travel help desk, providing technical support for the IRS travel management system from the contract vendor (ETS), and providing travel policy guidance for IRS business travelers.

  2. The chief, Travel Services – Central Section, reports to the director, Travel Services.

  3. The chief, Travel Services – Central Section, is responsible for:

    1. Providing guidance on Federal Travel Regulations and procedures.

    2. Providing guidance on the systems and services that are used to secure travel authorizations and advances, make reservations, and file expense reimbursements.

    3. Providing system administration for ConcurGov, the IRS’s e-travel solution for processing travel and on-line reservations, including maintaining ConcurGov permission and user files; processing new user requests, group realignments, individual changes, and record corrections, as requested by the business units; assisting with replacement passwords/SSO; and answering customer inquiries.