- 6.10.1 IRS Personnel Staffing Accountability
- 220.127.116.11 Overview
- 18.104.22.168 IRS Human Capital Assessment and Accountability Framework (IHCAAF)
- 22.214.171.124.1 IRS Personnel Staffing Accountability Programs
- 126.96.36.199.2 Internal Placement Program Oversight Review
- 188.8.131.52.3 Delegated Examining Oversight Review
- 184.108.40.206.4 Special Programs Oversight Review
- 220.127.116.11 IRS Quality Review Process - Internal Hiring/Placement Program and Delegated Examining/External Hiring Programs
Part 6. Human Resources Management
Chapter 10. Agency Accountability Systems
Section 1. IRS Personnel Staffing Accountability
Under Executive Order 13197, on January 18, 2001, the Office of Personnel Management (OPM), established Governmentwide accountability for Merit Systems Principles. Federal agencies are required to establish and maintain an accountability system that:
Sets standards for applying Merit System Principles (MSP);
Measures the agency’s effectiveness of the system; and
Implements changes to improve deficiencies.
The OPM Human Capital Assessment and Accountability Framework (HCAAF) delegated the performance of legal accountability compliance and program effectiveness reviews to agencies. HCAAF identifies five human capital systems that together provide a consistent, comprehensive human capital management in the Federal Government:
Strategic Alignment (Planning and Goal-Setting)
Leadership and Knowledge Management (Implementation)
Results-Oriented Performance Culture (Implementation)
Talent Management (Implementation)
Accountability (Evaluating Results)
The Internal Revenue Service (IRS) Human Capital Office (HCO) designed the IRS Human Capital Assessment and Accountability Framework (IHCAAF) to fulfill regulatory and policies requirements mandated by OPM and the Department of the Treasury (Treasury).
The IHCAAF promotes a corporate approach to human capital initiatives, and embraces the following governing principles:
Utilize prescribed formats for consistency and integrity;
Apply fairness and equitability standards;
Collaborate with stakeholders;
Engage subject-matter expertise;
Provide advice and assistance;
Share best practices; and
Promote improvement opportunities.
The IHCAAF is a comprehensive structure that includes the over-arching foundation of two specific human capital evaluation and review programs, the Delegated Examining/Merit Promotion - Compliance; and the Strategic Program Assessments - Program Effectiveness. This two-pronged program design was collaboratively developed by two Human Capital Divisions - Employment, Talent and Security (ETS) and Strategic Planning and Measures (SPM).
The IHCAAF and the two accompanying evaluation and review programs require full participation from the IRS human capital community, human capital subject matter experts in HCO Divisions, embedded HR Operating Divisions, and oversight by Treasury and OPM.
HCO, ETS established Servicewide personnel staffing accountability procedures to fulfill effective and strategic management of external and internal placement programs in support of the HCAAF and IHCAAF Talent Management human capital system.
HCO, ETS, Policy and Programs Office is responsible for managing the Service’s personnel staffing accountability programs and will ensure adherence to:
Interagency Agreement Number (TREAS-1) between OPM and the Department of the Treasury 2008
Treasury HRIS, Chapter 250, TN-07-003, Accountability in Managing Treasury Human Capital Programs, dated January 9, 2007
Treasury HRIS, Chapter 332, 06-001, Competitive Examining-Delegated Examining Accountability, dated December 28, 2005
IRM 6.250.3, Delegated Examining Authority
IRM 6.335.1, Promotion and Internal Placement
5 USC § 2301(b), Merit System Principles
OPM Delegated Examining Operations Handbook (DEOH)
The intent of the IRS Personnel Staffing Accountability Program is to drive human capital recruitment and retention decisions by using the results of the assessments to improve and correct talent management practices. The findings of the assessment will provide meaningful data in which to base initiatives and training to improve human capital talent management policy and procedures. It also ensures a level of accountability from leadership and management throughout the Service.
The IRS staffing assessment reviews are coordinated and led by the Accountability Program Manager or Team Lead in the HCO, ETS, Policy and Program Office. IRS review cadre members include senior subject matter experts (SME) on internal staffing, delegated examining, and pay setting programs. The IRS review cadre include OPM staff members when assessing delegated examining activities.
Cadre members are selected from HCO, ETS, Policy and Programs Office staff and from each of the Employment Operations. Cadre members must be Senior Human Resource Specialists at the GS-12 level or above.
Accountability assessments of the Internal Placement Program activities for each employment office will be conducted on a rotational basis. The scope of these assessments may include a comprehensive review of the entire program or it may focus on one or several specific program areas where a need for such a review has been identified.
On-site or off-site reviews will ensure success in fulfilling human capital talent management initiatives. Employment offices will be notified in advance and in writing of the schedule and the primary focus of the review.
A report of the review will be released to the appropriate employment office management and management officials within 60 days of the audit date and will include findings, i.e., strengths, weaknesses, violations, discrepancies, required actions, best practices and recommendations for improvement. The employment office is required to provide a written response to the findings report within 60 days of receipt. The response must identify corrective actions taken that will address the compliance aspect of the report.
In partnership with OPM/Treasury, accountability assessments/audits of delegated examining activities at employment offices are conducted on-site to ensure success in carrying out human capital talent management initiatives. The assessments will focus on reviewing the recruitment and hiring processes of the Delegated Examining Units (DEU) and will ensure adherence to merit system principles, laws, regulations and IRS/Treasury policies and procedures. The assessments also establish a framework to ensure effective use of recruitment and retention practices that produce results and support the strategic management of IRS’ human capital talent.
A report of the review will be released to OPM, Treasury, and the appropriate employment office management and management officials within 60 days of the audit date and will include findings, i.e., strengths, weaknesses, violations, discrepancies, required actions, best practices and recommendations for improvement. The DEU management and staff are required to provide a written response to the findings report within 60 days of receipt. The response must identify corrective actions taken that will address the compliance aspect of the report.
An annual report of the audits conducted during a fiscal year will be provided to OPM and Treasury and will include all findings, best practices, identified areas of improvement, and corrective actions taken to improve human capital strategies and program integrity.
A number of special programs are available to Treasury bureau employees who meet program requirements. The evaluation of each special program ensures regulatory compliance while supporting the Service's mission. Special programs include:
Career Transition Assistance Plan
IRS Priority Placement Program
Priority Consideration Program
Reassignment Preference Program
Reemployment Priority List
Interagency Career Transition Assistance Plan
Student Educational Employment Programs
Federal Career Intern Program
Presidential Management Fellows Program
Federal Employment of People with Disabilities
Evaluation of these programs supports the IRS Personnel Staffing Accountability Program by:
Providing a method to evaluate each program;
Identifying program errors;
Addressing these errors through training or other methods; and
Providing recommendations to improve the application and administration of these programs within employment offices.
Accountability reviews of the special programs will be conducted on-site or off-site. Employment offices will be notified in advance and in writing of the schedule and primary focus of the review.
A report of the review will be released to the appropriate employment office management and management officials within 60 days of the review date and will include findings i.e., strengths, weaknesses, violations, discrepancies, required actions, best practices and recommendations for improvement. The employment office is required to provide a written response to the findings report within 60 days of receipt. The response must identify corrective actions taken that will address the compliance aspect of the report.
IRS established a Servicewide standardized quality review process to support the IRS Personnel Staffing Accountability Program. The quality review process was developed for use by employment offices while performing internal hiring/placement and delegated examining/external hiring activities.
These in-process quality reviews are conducted using checklists designed after each component or step in the internal/hiring placement and delegated examining/external hiring processes.
A copy of the checklists for the internal hiring/placement and delegated examining/external hiring processes can be found on the IRS/HCO website at: http://hco.web.irs.gov/recruitstaff/index.html under Alerts.