82 FR 13863 - Authority and Responsibilities for Implementation of the Chief Financial Officers Act of 1990 and Related Legislation

DEPARTMENT OF LABOR

Federal Register Volume 82, Issue 49 (March 15, 2017)

Page Range		13863-13867
FR Document		2017-05183
Federal Register, Volume 82 Issue 49 (Wednesday, March 15, 2017)
[Federal Register Volume 82, Number 49 (Wednesday, March 15, 2017)]
[Notices]
[Pages 13863-13867]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-05183]


-----------------------------------------------------------------------

DEPARTMENT OF LABOR

[Secretary's Order 02-2017]


Authority and Responsibilities for Implementation of the Chief 
Financial Officers Act of 1990 and Related Legislation

Date: January 18, 2017.

1. Purpose

    To delegate authority and assign responsibilities for 
implementation of the Chief Financial Officers Act of 1990 and related 
legislation.

2. Authorities and Directives Affected

A. Authorities

    1. Chief Financial Officers Act of 1990, as amended (Pub. L. 101-
576).
    2. Federal Managers' Financial Integrity Act of 1982 (Pub. L. 97-
255).
    3. Government Performance and Results Act of 1993 (Pub. L. 103-62).
    4. Government Management Reform Act of 1994 (Pub. L. 103-356).
    5. Clinger-Cohen Act of 1996 (Pub. L. 104-106, Division E).
    6. Federal Financial Management Improvement Act of 1996 (Pub. L. 
104-208, Title VIII).
    7. Reports Consolidation Act of 2000 (Pub. L. 106-531).
    8. Improper Payments Information Act of 2002 (Pub. L. 107-300).
    9. Accountability of Tax Dollars Act of 2002 (Pub. L. 107-289).
    10. 29 U.S.C. 563, 563a, and 564, authorizing the Working Capital 
Fund at the Department of Labor.
    11. Office of Management and Budget (OMB) Circular No. A-11, 
Preparation, Submission and Execution of the Budget (July 1, 2016).
    12. OMB Circular No. A-123, Management's Responsibility for 
Internal Control (July 15, 2016).
    13. OMB Circular No. A-134, Financial Accounting Principles and 
Standards (May 20, 1993).
    14. OMB Circular No. A-136, Financial Reporting Requirements 
(October 7, 2016).
    15. Budget Enforcement Act of 1990 (Pub. L. 101-508, Title VIII), 
as amended.
    16. Congressional Budget Act of 1974.
    17. Balanced Budget and Emergency Deficit Control Act of 1985.
    18. 31 U.S.C. Chapter 11.

B. Directives Affected

    1. Secretary's Order 04-2009 is superseded and canceled.
    2. This Order does not affect Secretary's Order 14-2006, Internal 
Control Program (June 20, 2006).
    3. All references to the Office of the Comptroller, Office of the 
Assistant Secretary for Administration and Management (OASAM), in 
Secretary's Orders, DLMS Chapters, and other Departmental issuances 
shall be considered to refer to the Office of the Chief Financial 
Officer.
    4. Directives inconsistent with this Order are rescinded to the 
extent of the inconsistency.

3. Background and Organization

    The Chief Financial Officers Act of 1990, as part of overall 
Federal financial management reforms, mandated the establishment of a 
Chief Financial Officer (CFO) and Deputy Chief Financial Officer in all 
Cabinet-level Federal agencies, including the Department of Labor 
(DOL). The CFO is appointed by the President and confirmed by the 
Senate, and by statute reports directly to the Secretary. The Deputy 
CFO is a career-reserved position in the Senior Executive Service who 
reports directly to the CFO. The CFO heads the Office of the Chief 
Financial Officer (OCFO), which has such component organization units, 
staffing, and funding as are authorized.

4. Delegation of Authority

    As specified in the CFO Act, at 31 U.S.C. 902, and as detailed in 
Paragraph 5 of this Order, the Chief Financial Officer is delegated 
authority to oversee the financial management functions of the 
Department.

5. Assignment of Responsibilities to the Chief Financial Officer

    A. As required by the CFO Act, the CFO shall--
    1. Report directly to the Secretary and Deputy Secretary regarding 
financial management matters;
    2. Oversee all financial management activities relating to the 
programs and operations of the Department;
    3. Develop and maintain an integrated Departmental accounting and 
financial

[[Page 13864]]

management system, including financial reporting and internal controls, 
which--
    a. Complies with applicable accounting principles, standards, and 
requirements, and internal control standards;
    b. Complies with such policies and requirements as may be 
prescribed by the Director of the Office of Management and Budget;
    c. Complies with any other requirements applicable to such systems; 
and
    d. Provides for--
    1. Complete, reliable, consistent, and timely information which is 
prepared on a uniform basis and which is responsive to the financial 
information needs of Departmental management;
    2. The development and reporting of cost information;
    3. The integration of accounting and budgeting information; and
    4. The systematic measurement of financial performance;
    4. Make recommendations to the Secretary regarding the selection of 
the Deputy Chief Financial Officer of the Department, who will have the 
qualifications outlined in the CFO Act at 31 U.S.C. 903;
    5. Direct, manage, and provide policy guidance and oversight of 
Departmental financial management personnel, activities, and 
operations, including--
    a. The preparation and annual revision of a Departmental plan to--
    1. Implement the 5-year financial management plan prepared by the 
Director of the Office of Management and Budget under 31 U.S.C. 
3512(a)(3); and
    2. Comply with the requirements for financial statements and audits 
established under 31 U.S.C. 3515, 3521(e), and 3521(f);
    b. The development of Departmental financial management budgets;
    c. The recruitment, selection, and training of personnel to carry 
out Departmental financial management functions;
    d. The approval and management of Departmental financial management 
systems design or enhancement projects;
    e. The implementation of Departmental asset management systems, 
including systems for cash management, credit management, debt 
collection, and property and inventory management and control;
    f. Prepare and transmit an annual report to the Secretary and the 
Director of the Office of Management and Budget, consistent with the 
requirements of OMB Circular No. A-136, which shall include--
    1. A description and analysis of the status of financial management 
of the Department;
    2. The annual financial statements prepared under 31 U.S.C. 3515;
    3. The audit report transmitted to the Secretary under 31 U.S.C. 
3521(f);
    4. A summary of the reports on internal accounting and 
administrative control systems submitted to the President and the 
Congress under the amendments made by the Federal Managers' Financial 
Integrity Act of 1982 (Pub. L. 97-255); and
    5. Other information the Secretary considers appropriate to fully 
inform the President and the Congress concerning the financial 
management of the Department;
    6. Monitor the financial execution of the budget of the Department 
in relation to actual expenditures and prepare and submit to the 
Secretary timely financial performance reports; and
    7. Review, on a biennial basis, the fees, royalties, rents, and 
other charges imposed by the Department for services and things of 
value it provides, and make recommendations on revising those charges 
to reflect costs incurred by it in providing those services and things 
of value.
    B. The CFO will have the following additional responsibilities:

1. Budget

    a. Issuing policy guidance and instructions to prepare the 
Department's performance budgets for internal decision-making, for OMB, 
and for the Congress.
    b. Reviewing and analyzing agency budget requests to the 
Department.
    c. Reviewing, analyzing, consolidating and packaging all 
Departmental budget submissions to the OMB and Congress to ensure 
technical accuracy and conformance with established policy.
    d. Coordinating all information developed in support of budget 
requests to OMB and to Congress.
    e. Providing staff support in preparing lead Departmental 
representations for press briefings and Congressional hearings on the 
Department's budget.
    f. Assisting the Office of Congressional and Intergovernmental 
Affairs in coordinating the preparation of briefing materials for the 
Secretary and Agency heads.
    g. Issuing policy guidance and instructions on the preparation of 
apportionments.
    h. Monitor the financial execution of the budget of the Department 
in relation to actual expenditures, and prepare and submit to the 
Secretary timely financial performance reports.
    i. Provide leadership, direction, coordination, and related 
services concerning budget execution for the Department and its 
component agencies.
    j. Participate with Departmental Agency heads and other staff at a 
policy and decision-making level in the Departmental budget execution 
review process.
    k. Review the budget requests for all Departmental and component 
agency financial management functions; recommend to the Secretary their 
modification as necessary to ensure that appropriate resources are 
requested to effectively and efficiently perform necessary financial 
and related functions.
    l. Promote the development and reporting of cost information in 
support of the systematic measurement of performance in appropriate 
budget documents.
    m. Manage and oversee the Department's administrative control of 
funds from the time funds are allotted to the DOL agencies.

2. Policy Duties

    a. Develop and promulgate accounting and financial management 
policies for DOL and its component agencies, and review and approve 
component agency financial policies, procedures, and structures for 
adherence to the policies of DOL and other Federal agencies.
    b. Ensure compliance throughout DOL, and its component agencies, 
with applicable accounting standards and principles, and financial 
information and system functional standards, including the standards 
promulgated by the Federal Accounting Systems Advisory Board, the 
Federal Government's Standard General Ledger, the core requirements for 
financial systems, and the financial statement form and content 
guidance issued by OMB.
    c. Exercise overall responsibility for the Department's compliance 
with FMFIA and for the Department's fiscal integrity; serve on the 
Department's Internal Control Board; report directly to the Secretary 
on internal control matters; carry out the responsibilities specified 
in Secretary's Order 14-2006, Internal Control Program, for the CFO and 
the Internal Control Principal for financial systems and mixed systems 
that are significantly financial.
    d. Ensure adequate controls are in place over asset management, 
including cash management operations, credit management and debt 
collection operations, and real property, equipment, and inventories.
    e. Participate with Departmental Agency heads and other staff in 
the policy review of proposed legislative

[[Page 13865]]

and program initiatives from a financial management perspective.
    f. Ensure that component agencies gather timely and accurate 
financial information to manage and oversee major procurements.
    g. Develop policies and procedures for investigating potential 
violations of the Anti-Deficiency Act; working under policies 
established by the CFO, and in cooperation with the ASAM and the 
Solicitor of Labor, notify the Secretary of Anti-Deficiency Act 
violations, and transmit agency reports of Anti-Deficiency Act 
violations to the Secretary for transmittal to the President, Congress, 
OMB, and the Government Accountability Office, as applicable.

3. Financial Systems Duties

    . Review and approve the design and operation of component agency 
financial, accounting, and asset systems, specifically including the 
financial aspects of grant management systems, debt collection systems, 
and other systems defined by FFMIA.
    a. Provide oversight of, and issue core requirements and standards 
related to, component agency financial systems, activities, and 
operations, including preparation and revision of agency financial 
management plans and financial performance reports.
    b. In coordination with the ASAM, establish policies, procedures, 
and other guidelines to prescribe the form, content, and frequency of 
accounting information to be reported from component agency systems to 
meet DOL and central Federal agency information requirements.
    c. Participate in the review and approval process of information 
systems that provide, at least in part, financial and/or program 
performance data.
    d. In consultation with the Chief Information Officer (CIO), ensure 
that the accounting, financial, asset management, and other information 
systems of the Department are designed, developed, maintained, and used 
effectively to provide financial or program performance data for 
financial statements of the Department.
    e. Ensure, in consultation with the CIO, that program information 
systems provide financial, budget, and programmatic data on a reliable, 
consistent and timely basis to agency financial management systems.
    f. Recommend to the Secretary any information resource management 
and budget decisions affecting financial management processes, systems, 
and operations.
    g. Consult with the CIO to ensure sufficient oversight and security 
exist to maintain the integrity of information systems that affect the 
preparation and presentation of the Department's financial statements.

4. External Reporting Duties

    . Prepare the financial management components of the annual 
Performance and Accountability Report (PAR) for transmittal to the 
Secretary and the Director of OMB. The PAR will meet the requirements 
of OMB Circular No. A-136, and shall include, in part--
    1. A description and analysis of the status of financial management 
of the Department;
    2. The Department's annual financial statements and accounting 
reports, including, where appropriate, pertinent performance measures;
    3. The audit report transmitted to the Secretary;
    4. The annual report required to be submitted to the President and 
the Congress under the FMFIA;
    5. The report required by the Improper Payments Information Act;
    6. The Management Assurance Statement required by OMB Circular No. 
A-123;
    7. The annual financial management report required by the Chief 
Financial Officers Act; and
    8. Other information the Secretary considers appropriate to fully 
inform the President and the Congress concerning the financial 
management of the Department.
    a. Prepare the semi-annual audit resolution reports required by the 
Amendments to the Inspector General Act.
    b. Coordinate and manage financial management reporting 
requirements as may be imposed by OMB, the Department of the Treasury, 
other central Federal agencies, and Congress.
    c. In coordination with the ASAM and Agency heads, develop 
reporting mechanisms that integrate program performance and financial 
data, and facilitate the display of such data in budget documents, 
financial statements, and other pertinent communications.
    d. In consultation with the CIO, ensure financial statements 
support:
    1. Assessments and revisions of mission-related and administrative 
processes of the Department; and
    2. Measurement of the performance of investments made by the 
Department in information systems.

5. Financial Management Personnel Duties

    . Provide oversight of, and issue core requirements and standards 
related to, component agency financial management personnel.
    a. Provide policy advice and assistance to DOL executives, 
including component agency heads, on all personnel matters affecting 
financial management personnel throughout the DOL and its component 
agencies, and on budget and staffing levels for component agency 
financial functions.
    b. Review all proposed personnel selections, skill requirements, 
performance standards, and position descriptions for financial 
management personnel at the GS-15 level and above throughout the DOL 
and its component agencies; discuss any problems with the component 
agency head and appeal any unresolved issue to the Secretary through 
the Deputy Secretary.
    c. Manage a comprehensive training and development program for 
budget analysts, accountants, financial managers, and financial 
technicians; ensure that staff skills are commensurate with 
requirements; and implement a Continuing Professional Education (or 
similar) program.

6. Financial Programmatic Duties

    . Manage Departmental programs on audit resolution, travel 
management, cash management, debt collection, asset management, and 
financial management activities.
    a. Manage centralized Departmental accounting functions for fund 
and cost accounting, capitalized assets accounting, grant accounting, 
DOL employee compensation and benefits, and voucher, commercial bill, 
and other payments.
    b. Exercise Departmental approval authority over interagency 
transactions involving component agency program funds, such as for 
investment or transfer.
    c. Establish and chair a CFO Advisory Council within DOL to provide 
a forum for component organizations to advise and support the CFO in 
matters affecting the financial community. The Advisory Council will 
facilitate the dissemination of financial policies established by the 
CFO to component agencies.
    d. Maintain and operate a Working Capital Fund (WCF) and related 
accounts offering, as appropriate and advantageous to the Department, a 
comprehensive program of centralized services funded by customer agency 
reimbursements in advance that:
    1. Ensures customer agencies access to meaningful information on 
the full costs of those centralized services, conditions for usage, and 
the cost allocation formulas employed in the lawful distribution of 
annual charges against the respective agency appropriation accounts; 
and

[[Page 13866]]

    2. Ensures, through the creation and regular convening of a Working 
Capital Fund Committee, the opportunities for meaningful and informed 
customer agency participation or representation in reviewing WCF 
activities, costs, and charges, and in recommending changes or 
improvements to the CFO.
    3. Is operated on the basis of agency reimbursement agreements 
between customers and service providers and timely cost assessments and 
related adjustments for services provided or offered.
    e. Provide technical reviews of finance offices in the DOL and its 
component agencies, and oversee component agency financial systems as 
defined in the FFMIA.
    f. Appraise centralized and decentralized operations and 
organizations to determine more effective and cost-efficient methods of 
performing required financial functions.
    g. Serve as the Department's Improper Payment Reduction 
Coordinator, with responsibilities including, but not limited to:
    1. Coordinating the establishment of policies and procedures for 
assessing Departmental, component agency, and program risks of improper 
payments;
    2. Coordinating Departmental, component agency, and program 
management actions to reduce improper payments. These duties include:
    i. Assigning responsibility for specific areas of improper payment-
related activities to appropriate component agency, program, or 
activity officials;
    ii. Coordinating the development of detailed action plans to 
determine the nature and extent of possible improper payments for all 
DOL programs and activities spending Federal funds;
    iii. Assisting component agency and program management in 
identifying cost-effective control activities to address identified 
risk areas;
    iv. Assisting component agency and program management in 
establishing improper payment reduction goals or targets and measuring 
performance against those goals to determine progress made and areas 
needing additional action;
    v. Developing procedures for working with OMB and the Congress to 
address barriers encountered that inhibit actions to reduce improper 
payments; and
    vi. Coordinating periodic reporting, through publicly available 
documents, to the Secretary, OMB, and the Congress on the progress made 
in achieving improper payment reduction targets and future action plans 
for controlling improper payments; and
    3. Providing a quarterly status report to the Deputy Secretary on 
Departmental activities to identify and reduce improper payments.
    C. In addition to the authority otherwise provided in this Order, 
the CFO--
    1. Shall have access to all records, reports, audits, reviews, 
documents, papers, recommendations, or other material which are the 
property of the Department or which are available to the Department, 
and which relate to programs and operations with respect to which the 
CFO has responsibilities;
    2. May request such information or assistance as may be necessary 
for carrying out the duties and responsibilities provided by this Order 
from any Federal, State, or local governmental entity; and
    3. To the extent and in such amounts as may be provided in advance 
by appropriations Acts, may--
    a. Enter into contracts and other arrangements with public agencies 
and with private persons for the preparation of financial statements, 
studies, analyses, and other services; and
    b. Make such payments as may be necessary to carry out the 
provisions of this Order.

6. Assignment of Responsibilities to Other Individuals

    A. Unless modified by this Order, the heads of component Agencies 
retain previously delegated responsibilities and authority. In the 
context of the Department's financial management program, they are 
specifically charged with the responsibility to--
    1. In consultation with the CFO and the CIO, define program 
information needs and develop strategies, systems, and capabilities to 
meet those needs.
    2. Perform transaction and operational level financial functions in 
accordance with policies, requirements, and procedures established by 
the CFO.
    3. Direct financial staffs and functions in their respective 
component agencies consistent with those policies and procedures 
established by the CFO.
    4. Facilitate the CFO's oversight responsibilities with respect to 
financial operations and component agency program financial systems by 
providing and maintaining system documentation, audit trails, summary 
or detailed transaction data, and such other information as the CFO may 
require.
    5. Fully solicit, consider, and cooperate with the CFO in the 
review of proposed appointment, promotion, and other personnel actions 
affecting financial management staff at the GS-15 level and above.
    6. Manage grants, procurement, property, debt management/accounts 
receivable, and other management systems for their respective component 
agencies, in a manner consistent with the CFO's responsibilities 
prescribed in this Order.
    B. Agency Heads are delegated authority and assigned responsibility 
for:
    1. Budget
    a. In accordance with established policies and guidelines, 
developing agency budget proposals for the budget years for 
consideration during the internal decision process and for the 
Department's submission to OMB based on the Secretary's decisions.
    b. Providing information in support of budget proposals, through 
the ASAM or identified designee, for the OMB submission and Budget 
Justifications for Congress.
    c. Ensuring information provided in the agency budget is consistent 
with the Department's strategic plan and performance requirements.
    d. Meeting with OMB staff and testifying before Congress to expand 
upon and answer questions pertaining to the Department's budget request 
in support of their respective agency programs.
    C. The Inspector General--
    1. Retains full responsibility for previously delegated budget and 
financial management activities pertaining to his or her own office, 
but will participate with the CFO in integrating such delegated 
assignments with the overall financial management program of the 
Department.
    2. Will participate, where appropriate, in joint reviews with the 
CFO of selected financial management functions, operations, and 
systems.
    3. Will participate with the CFO in the resolution of audit issues, 
findings, and recommendations, including those involved in the annual 
financial statements, consistent with its statutory responsibilities 
for managing an audit program.
    D. The Solicitor of Labor is responsible for providing legal advice 
and assistance to the Secretary, Deputy Secretary, CFO, Working Capital 
Fund Committee established pursuant to paragraph 5 above, and all other 
Department of Labor officials who are assigned responsibilities for 
implementation of this Order, except as provided in Secretary's Order 
4-2006 with respect to the Office of Inspector General.

7. Communications

    In consonance with the assignments of responsibility above, the 
Office of the Chief Financial Officer shall ensure that the Agency 
Administrative Officers are apprised of communications to

[[Page 13867]]

component agency financial staff. Similarly, component agencies shall 
keep the Chief Financial Officer apprised of directives and other 
communications affecting their financial staff.

8. Reservations of Authority

    A. Unless otherwise stated in this Order, the submission of reports 
and recommendations to the President and the Congress concerning the 
administration of statutory or administrative provisions is reserved to 
the Secretary.
    B. Except as provided in Paragraph (5)(D)(1), this Order does not 
provide to the CFO any access greater than permitted under any other 
law to records, reports, audits, reviews, documents, papers, 
recommendations, or other material of the Office of Inspector General.

9. Redelegations and Transfers of Authority

    Unless provided otherwise in this or another Secretary's Order, the 
authority delegated in this Order may be redelegated or transferred, as 
permitted by law or regulation.

10. Effective Date

    This Order is effective immediately.

Edward C. Hugler,
Acting Secretary of Labor.
[FR Doc. 2017-05183 Filed 3-14-17; 8:45 am]
 BILLING CODE P
Federal Register / Vol. 82, No. 49 / Wednesday, March 15, 2017 / Notices 13863

e. Providing data and information on General Act of 1978, as amended, or 14. OMB Circular No. A–136,
agency activity for incorporation into under Secretary’s Order 4–2006. Financial Reporting Requirements
Departmental reports; 10. Re-delegation of Authority. Unless (October 7, 2016).
f. Designating facility energy identified as non-delegable under this 15. Budget Enforcement Act of 1990
supervisors in Department operated Order, authorities delegated within this (Pub. L. 101–508, Title VIII), as
facilities and ensuring a sufficient Order may be re-delegated, provided, amended.
number of trained energy managers however, that re-delegation shall in no 16. Congressional Budget Act of 1974.
throughout the Department to way diminish the delegating official’s 17. Balanced Budget and Emergency
implement the provisions of law and responsibility. Deficit Control Act of 1985.
regulation relating to energy and water 11. Effective Date. This order is 18. 31 U.S.C. Chapter 11.
conservation; effective immediately. B. Directives Affected
g. Where programs include a project
or activity involving construction or Edward C. Hugler, 1. Secretary’s Order 04–2009 is
leasing of property, ensuring that the Acting Secretary of Labor. superseded and canceled.
responsible program manager conducts [FR Doc. 2017–05189 Filed 3–14–17; 8:45 am] 2. This Order does not affect
an environmental assessment; and, BILLING CODE P Secretary’s Order 14–2006, Internal
analyzes findings of environmental Control Program (June 20, 2006).
assessments and makes final decisions 3. All references to the Office of the
regarding the significance of DEPARTMENT OF LABOR Comptroller, Office of the Assistant
environmental consequences; Secretary for Administration and
7. Voluntary Health and Wellness [Secretary’s Order 02–2017] Management (OASAM), in Secretary’s
Programs. Supporting the Department’s Orders, DLMS Chapters, and other
Authority and Responsibilities for Departmental issuances shall be
voluntary health and occupational
Implementation of the Chief Financial considered to refer to the Office of the
wellness programs and drug-free
Officers Act of 1990 and Related Chief Financial Officer.
workplace program.
8. Commercial Services Management Legislation 4. Directives inconsistent with this
(formerly Competitive Sourcing). Date: January 18, 2017. Order are rescinded to the extent of the
a. Establishing agency procedures inconsistency.
necessary to carry out the provisions of 1. Purpose
the law, regulation and Departmental 3. Background and Organization
To delegate authority and assign
directives relating to commercial responsibilities for implementation of The Chief Financial Officers Act of
services management. the Chief Financial Officers Act of 1990 1990, as part of overall Federal financial
b. Designating an agency official as and related legislation. management reforms, mandated the
the central point of contact for establishment of a Chief Financial
commercial services management and 2. Authorities and Directives Affected Officer (CFO) and Deputy Chief
ensuring the timely and appropriate A. Authorities Financial Officer in all Cabinet-level
completion of required activities and Federal agencies, including the
notices. 1. Chief Financial Officers Act of Department of Labor (DOL). The CFO is
8. The Solicitor of Labor. The Solicitor 1990, as amended (Pub. L. 101–576). appointed by the President and
of Labor is delegated authority and 2. Federal Managers’ Financial confirmed by the Senate, and by statute
assigned responsibility for providing Integrity Act of 1982 (Pub. L. 97–255). reports directly to the Secretary. The
legal advice and assistance to all officers 3. Government Performance and Deputy CFO is a career-reserved
of the Department relating to the Results Act of 1993 (Pub. L. 103–62). position in the Senior Executive Service
administration of all of the elements of 4. Government Management Reform who reports directly to the CFO. The
this Order and the statutory provisions, Act of 1994 (Pub. L. 103–356). CFO heads the Office of the Chief
regulations, and Executive Orders listed 5. Clinger-Cohen Act of 1996 (Pub. L. Financial Officer (OCFO), which has
above. The Solicitor of Labor shall have 104–106, Division E). such component organization units,
responsibility for legal advice and 6. Federal Financial Management staffing, and funding as are authorized.
assistance through rulings and Improvement Act of 1996 (Pub. L. 104–
interpretations of applicable laws and 208, Title VIII). 4. Delegation of Authority
regulations and for drafting services. 7. Reports Consolidation Act of 2000 As specified in the CFO Act, at 31
The bringing of legal proceedings under (Pub. L. 106–531). U.S.C. 902, and as detailed in Paragraph
those authorities, the representation of 8. Improper Payments Information 5 of this Order, the Chief Financial
the Secretary and other officials of the Act of 2002 (Pub. L. 107–300). Officer is delegated authority to oversee
Department of Labor, and the 9. Accountability of Tax Dollars Act the financial management functions of
determination of whether such of 2002 (Pub. L. 107–289). the Department.
proceedings or representations are 10. 29 U.S.C. 563, 563a, and 564,
authorizing the Working Capital Fund at 5. Assignment of Responsibilities to the
appropriate in a given case, are
the Department of Labor. Chief Financial Officer
delegated exclusively to the Solicitor.
9. Reservation of Secretary’s Authority 11. Office of Management and Budget A. As required by the CFO Act, the
asabaliauskas on DSK3SPTVN1PROD with NOTICES2

and Responsibility. (OMB) Circular No. A–11, Preparation, CFO shall—
A. The submission of reports and Submission and Execution of the Budget 1. Report directly to the Secretary and
recommendations to the President and (July 1, 2016). Deputy Secretary regarding financial
the Congress is reserved to the 12. OMB Circular No. A–123, management matters;
Secretary. Management’s Responsibility for 2. Oversee all financial management
B. This Secretary’s Order does not Internal Control (July 15, 2016). activities relating to the programs and
affect the authorities and 13. OMB Circular No. A–134, operations of the Department;
responsibilities of the Office of Financial Accounting Principles and 3. Develop and maintain an integrated
Inspector General under the Inspector Standards (May 20, 1993). Departmental accounting and financial

VerDate Sep<11>2014 18:19 Mar 14, 2017 Jkt 241001 PO 00000 Frm 00076 Fmt 4703 Sfmt 4703 E:\FR\FM\15MRN1.SGM 15MRN1
13864 Federal Register / Vol. 82, No. 49 / Wednesday, March 15, 2017 / Notices

management system, including financial 1. A description and analysis of the concerning budget execution for the
reporting and internal controls, which— status of financial management of the Department and its component agencies.
a. Complies with applicable Department; j. Participate with Departmental
accounting principles, standards, and 2. The annual financial statements Agency heads and other staff at a policy
requirements, and internal control prepared under 31 U.S.C. 3515; and decision-making level in the
standards; 3. The audit report transmitted to the Departmental budget execution review
b. Complies with such policies and Secretary under 31 U.S.C. 3521(f); process.
requirements as may be prescribed by 4. A summary of the reports on k. Review the budget requests for all
the Director of the Office of internal accounting and administrative Departmental and component agency
Management and Budget; control systems submitted to the financial management functions;
c. Complies with any other President and the Congress under the recommend to the Secretary their
requirements applicable to such amendments made by the Federal modification as necessary to ensure that
systems; and Managers’ Financial Integrity Act of appropriate resources are requested to
d. Provides for— 1982 (Pub. L. 97–255); and effectively and efficiently perform
5. Other information the Secretary
1. Complete, reliable, consistent, and necessary financial and related
considers appropriate to fully inform
timely information which is prepared functions.
the President and the Congress
on a uniform basis and which is l. Promote the development and
concerning the financial management of
responsive to the financial information reporting of cost information in support
the Department;
needs of Departmental management; 6. Monitor the financial execution of of the systematic measurement of
2. The development and reporting of the budget of the Department in relation performance in appropriate budget
cost information; to actual expenditures and prepare and documents.
3. The integration of accounting and submit to the Secretary timely financial m. Manage and oversee the
budgeting information; and performance reports; and Department’s administrative control of
4. The systematic measurement of 7. Review, on a biennial basis, the funds from the time funds are allotted
financial performance; fees, royalties, rents, and other charges to the DOL agencies.
4. Make recommendations to the imposed by the Department for services 2. Policy Duties
Secretary regarding the selection of the and things of value it provides, and
Deputy Chief Financial Officer of the make recommendations on revising a. Develop and promulgate accounting
Department, who will have the those charges to reflect costs incurred by and financial management policies for
qualifications outlined in the CFO Act it in providing those services and things DOL and its component agencies, and
at 31 U.S.C. 903; of value. review and approve component agency
5. Direct, manage, and provide policy B. The CFO will have the following financial policies, procedures, and
guidance and oversight of Departmental additional responsibilities: structures for adherence to the policies
financial management personnel, of DOL and other Federal agencies.
1. Budget b. Ensure compliance throughout
activities, and operations, including—
a. The preparation and annual a. Issuing policy guidance and DOL, and its component agencies, with
revision of a Departmental plan to— instructions to prepare the Department’s applicable accounting standards and
1. Implement the 5-year financial performance budgets for internal principles, and financial information
management plan prepared by the decision-making, for OMB, and for the and system functional standards,
Director of the Office of Management Congress. including the standards promulgated by
and Budget under 31 U.S.C. 3512(a)(3); b. Reviewing and analyzing agency the Federal Accounting Systems
and budget requests to the Department. Advisory Board, the Federal
2. Comply with the requirements for c. Reviewing, analyzing, consolidating Government’s Standard General Ledger,
financial statements and audits and packaging all Departmental budget the core requirements for financial
established under 31 U.S.C. 3515, submissions to the OMB and Congress systems, and the financial statement
3521(e), and 3521(f); to ensure technical accuracy and form and content guidance issued by
b. The development of Departmental conformance with established policy. OMB.
d. Coordinating all information
financial management budgets; c. Exercise overall responsibility for
developed in support of budget requests
c. The recruitment, selection, and the Department’s compliance with
to OMB and to Congress.
training of personnel to carry out e. Providing staff support in preparing FMFIA and for the Department’s fiscal
Departmental financial management lead Departmental representations for integrity; serve on the Department’s
functions; press briefings and Congressional Internal Control Board; report directly to
d. The approval and management of hearings on the Department’s budget. the Secretary on internal control
Departmental financial management f. Assisting the Office of matters; carry out the responsibilities
systems design or enhancement Congressional and Intergovernmental specified in Secretary’s Order 14–2006,
projects; Affairs in coordinating the preparation Internal Control Program, for the CFO
e. The implementation of of briefing materials for the Secretary and the Internal Control Principal for
Departmental asset management and Agency heads. financial systems and mixed systems
systems, including systems for cash g. Issuing policy guidance and that are significantly financial.
asabaliauskas on DSK3SPTVN1PROD with NOTICES2

management, credit management, debt instructions on the preparation of d. Ensure adequate controls are in
collection, and property and inventory apportionments. place over asset management, including
management and control; h. Monitor the financial execution of cash management operations, credit
f. Prepare and transmit an annual the budget of the Department in relation management and debt collection
report to the Secretary and the Director to actual expenditures, and prepare and operations, and real property,
of the Office of Management and submit to the Secretary timely financial equipment, and inventories.
Budget, consistent with the performance reports. e. Participate with Departmental
requirements of OMB Circular No. A– i. Provide leadership, direction, Agency heads and other staff in the
136, which shall include— coordination, and related services policy review of proposed legislative

VerDate Sep<11>2014 18:19 Mar 14, 2017 Jkt 241001 PO 00000 Frm 00077 Fmt 4703 Sfmt 4703 E:\FR\FM\15MRN1.SGM 15MRN1
Federal Register / Vol. 82, No. 49 / Wednesday, March 15, 2017 / Notices 13865

and program initiatives from a financial maintain the integrity of information a. Provide policy advice and
management perspective. systems that affect the preparation and assistance to DOL executives, including
f. Ensure that component agencies presentation of the Department’s component agency heads, on all
gather timely and accurate financial financial statements. personnel matters affecting financial
information to manage and oversee management personnel throughout the
major procurements. 4. External Reporting Duties
DOL and its component agencies, and
g. Develop policies and procedures for . Prepare the financial management on budget and staffing levels for
investigating potential violations of the components of the annual Performance component agency financial functions.
Anti-Deficiency Act; working under and Accountability Report (PAR) for b. Review all proposed personnel
policies established by the CFO, and in transmittal to the Secretary and the selections, skill requirements,
cooperation with the ASAM and the Director of OMB. The PAR will meet the performance standards, and position
Solicitor of Labor, notify the Secretary requirements of OMB Circular No. descriptions for financial management
of Anti-Deficiency Act violations, and A–136, and shall include, in part— personnel at the GS–15 level and above
transmit agency reports of Anti- 1. A description and analysis of the throughout the DOL and its component
Deficiency Act violations to the status of financial management of the agencies; discuss any problems with the
Secretary for transmittal to the Department; component agency head and appeal any
President, Congress, OMB, and the 2. The Department’s annual financial unresolved issue to the Secretary
Government Accountability Office, as statements and accounting reports, through the Deputy Secretary.
applicable. including, where appropriate, pertinent c. Manage a comprehensive training
performance measures; and development program for budget
3. Financial Systems Duties 3. The audit report transmitted to the analysts, accountants, financial
. Review and approve the design and Secretary; managers, and financial technicians;
operation of component agency 4. The annual report required to be ensure that staff skills are
financial, accounting, and asset systems, submitted to the President and the commensurate with requirements; and
specifically including the financial Congress under the FMFIA; implement a Continuing Professional
aspects of grant management systems, 5. The report required by the Education (or similar) program.
debt collection systems, and other Improper Payments Information Act;
systems defined by FFMIA. 6. The Management Assurance 6. Financial Programmatic Duties
a. Provide oversight of, and issue core Statement required by OMB Circular . Manage Departmental programs on
requirements and standards related to, No. A–123; audit resolution, travel management,
component agency financial systems, 7. The annual financial management cash management, debt collection, asset
activities, and operations, including report required by the Chief Financial management, and financial management
preparation and revision of agency Officers Act; and activities.
financial management plans and 8. Other information the Secretary a. Manage centralized Departmental
financial performance reports. considers appropriate to fully inform accounting functions for fund and cost
b. In coordination with the ASAM, the President and the Congress accounting, capitalized assets
establish policies, procedures, and other concerning the financial management of accounting, grant accounting, DOL
guidelines to prescribe the form, the Department. employee compensation and benefits,
content, and frequency of accounting a. Prepare the semi-annual audit and voucher, commercial bill, and other
information to be reported from resolution reports required by the payments.
component agency systems to meet DOL Amendments to the Inspector General b. Exercise Departmental approval
and central Federal agency information Act. authority over interagency transactions
requirements. b. Coordinate and manage financial involving component agency program
c. Participate in the review and management reporting requirements as funds, such as for investment or
approval process of information systems may be imposed by OMB, the transfer.
that provide, at least in part, financial Department of the Treasury, other c. Establish and chair a CFO Advisory
and/or program performance data. central Federal agencies, and Congress. Council within DOL to provide a forum
d. In consultation with the Chief c. In coordination with the ASAM and for component organizations to advise
Information Officer (CIO), ensure that Agency heads, develop reporting and support the CFO in matters
the accounting, financial, asset mechanisms that integrate program affecting the financial community. The
management, and other information performance and financial data, and Advisory Council will facilitate the
systems of the Department are designed, facilitate the display of such data in dissemination of financial policies
developed, maintained, and used budget documents, financial statements, established by the CFO to component
effectively to provide financial or and other pertinent communications. agencies.
program performance data for financial d. In consultation with the CIO, d. Maintain and operate a Working
statements of the Department. ensure financial statements support: Capital Fund (WCF) and related
e. Ensure, in consultation with the 1. Assessments and revisions of accounts offering, as appropriate and
CIO, that program information systems mission-related and administrative advantageous to the Department, a
provide financial, budget, and processes of the Department; and comprehensive program of centralized
programmatic data on a reliable, 2. Measurement of the performance of services funded by customer agency
asabaliauskas on DSK3SPTVN1PROD with NOTICES2

consistent and timely basis to agency investments made by the Department in reimbursements in advance that:
financial management systems. information systems. 1. Ensures customer agencies access
f. Recommend to the Secretary any to meaningful information on the full
information resource management and 5. Financial Management Personnel costs of those centralized services,
budget decisions affecting financial Duties conditions for usage, and the cost
management processes, systems, and . Provide oversight of, and issue core allocation formulas employed in the
operations. requirements and standards related to, lawful distribution of annual charges
g. Consult with the CIO to ensure component agency financial against the respective agency
sufficient oversight and security exist to management personnel. appropriation accounts; and

VerDate Sep<11>2014 18:19 Mar 14, 2017 Jkt 241001 PO 00000 Frm 00078 Fmt 4703 Sfmt 4703 E:\FR\FM\15MRN1.SGM 15MRN1
Document Created: 2017-03-15 06:04:08
Document Modified: 2017-03-15 06:04:08
Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Dates		January 18, 2017.
FR Citation		82 FR 13863