83 FR 9700 - Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 83, Issue 45 (March 7, 2018)
Internal Revenue Service
Federal Register Volume 83, Issue 45 (March 7, 2018)
| Page Range | 9700-9701 | |
| FR Document | 2018-04231 |
[Federal Register Volume 83, Number 45 (Wednesday, March 7, 2018)] [Rules and Regulations] [Pages 9700-9701] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-04231] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 801 [TD 9831] RIN 1545-BL88 Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. ----------------------------------------------------------------------- SUMMARY: This document contains final regulations regarding management and personnel within the IRS. The final regulations relate to the ``employee satisfaction measures'' utilized by the IRS in its Balanced System for Measuring Organizational and Employee Performance. These regulations affect internal operations of the IRS and the systems employed to evaluate the performance of organizations within the IRS and individuals employed by the IRS. DATES: Effective Date: These regulations are effective on March 7, 2018. Applicability Date: These regulations are applicable for the reporting of employee satisfaction information within the meaning of 26 CFR 801.5 that occurs on or after March 7, 2018. FOR FURTHER INFORMATION CONTACT: Julie Barry, at (202) 317-5759 (not a toll free number). SUPPLEMENTARY INFORMATION: Background On November 13, 2014, the IRS published in the Federal Register (79 FR 67351) a temporary regulation (TD 9703) modifying the regulations governing the IRS Balanced System for Measuring Organizational and Employee Performance. A notice of proposed rulemaking (REG-138605-13) cross-referencing the temporary regulation was published in the Federal Register (79 FR 67396) on the same day. The text of the temporary regulation served as the text of the proposed regulation. Summary of Comments and Explanation of Revisions The IRS provided an opportunity for comment and an opportunity for a public hearing. No public hearing was requested, and the IRS received one written comment. The written comment did not substantively address the proposed change, but instead expressed appreciation for the IRS's efforts to obtain public feedback to support an open, measurable, and user-friendly government. The regulation being modified concerns ``employee satisfaction measures'' and requires the collection of information from employees through various means, including employee surveys. Once collected, the information is used to measure and report on employee satisfaction, one of three elements comprising the IRS balanced performance measurement system. To be consistent with other government-wide employee satisfaction surveys, the proposed regulation provides that employee satisfaction measures can be reported at a higher agency level. Specifically, the proposed regulation relates to the employee satisfaction measure, Sec. 801.5, of the IRS Balanced System for Measuring Organizational and Employee Performance (26 CFR part 801). As originally implemented in 1999, the employee satisfaction measure required the IRS to gauge and report the satisfaction of employees in pay and duty status (non-seasonal employees) to the first-level supervisor organizational level, as well as to all succeeding management levels of the organization. Consequently, the IRS utilized and modified a pre-existing survey to enable the reporting of data to first-level supervisors. Other surveys, such as OPM's Federal Employee Viewpoint Survey (FEVS), however, report employee satisfaction data to a level of agency management higher than that of the first-level supervisor. Consequently, the IRS conducted both the FEVS survey and the internal survey that complied with Sec. 801.5. The administration of both surveys resulted in an unnecessary expenditure of funds, an undue burden on employees, and the duplication of efforts by the IRS. The proposed regulation permits the IRS to report employee satisfaction data at higher organization levels, thereby permitting the IRS to use the FEVS and eliminate the use of its internal survey. The corresponding temporary regulation was effective on or after November 13, 2014, and expired on or before November 10, 2017. This document adopts, without modification, the proposed regulation as final and removes the corresponding temporary regulation. Special Analyses Certain IRS regulations, including this one, are exempt from the requirements of Executive Order 12866, as supplemented and reaffirmed by Executive Order 13563. Therefore, a regulatory impact assessment is not required. Because the regulation would not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to Section 7805(f) of the Internal Revenue Code, the notice of proposed rulemaking preceding this final regulation was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. No comments were received from the Small Business Administration. Drafting Information The principal author of these regulations is Julie A. Barry, Office of Associate Chief Counsel (General Legal Services). However, other personnel from the Treasury Department and the IRS participated in their development. List of Subjects in 26 CFR Part 801 Federal employees, Organization and functions (Government agencies). Adoption of Amendments to the Regulations Accordingly, 26 CFR part 801 is amended as follows: PART 801--BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE 0 Paragraph 1. The authority citation for part 801 continues to read in part as follows: Authority: 5 U.S.C. 9501 * * * 0 Par. 2. Section 801.5 is revised to read as follows: Sec. 801.5 Employee satisfaction measures. (a) The employee satisfaction numerical ratings to be given to a Business Operating Division (BOD) or equivalent office within the IRS will be determined on the basis of information gathered through various methods. For example, questionnaires, surveys, and other information gathering mechanisms may be employed to gather data regarding satisfaction. The information [[Page 9701]] gathered will be used to measure, among other factors bearing upon employee satisfaction, the quality of supervision, and the adequacy of training and support services. All full and part-time permanent employees of a BOD or equivalent office who are in pay and duty status will have an opportunity to provide information regarding employee satisfaction under conditions that guarantee them confidentiality. (b) This section applies to the reporting of employee satisfaction information that occurs on or after March 7, 2018. Sec. 801.5T [Removed] 0 Par. 3. Section 801.5 T is removed. Kirsten Wielobob, Deputy Commissioner for Services and Enforcement. Approved: January 24, 2018. David J. Kautter, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2018-04231 Filed 3-6-18; 8:45 am] BILLING CODE 4830-01-P
![9700 Federal Register / Vol. 83, No. 45 / Wednesday, March 7, 2018 / Rules and Regulations
(iii) The probable risks and benefits Register (79 FR 67396) on the same day. 2014, and expired on or before
associated with the use of the device; The text of the temporary regulation November 10, 2017. This document
(iv) Post-procedure care instructions; served as the text of the proposed adopts, without modification, the
and regulation. proposed regulation as final and
(v) Alternative treatments. removes the corresponding temporary
Summary of Comments and
Dated: February 28, 2018. Explanation of Revisions regulation.
Leslie Kux, The IRS provided an opportunity for Special Analyses
Associate Commissioner for Policy. comment and an opportunity for a Certain IRS regulations, including this
[FR Doc. 2018–04616 Filed 3–6–18; 8:45 am] public hearing. No public hearing was one, are exempt from the requirements
BILLING CODE 4164–01–P requested, and the IRS received one of Executive Order 12866, as
written comment. The written comment supplemented and reaffirmed by
did not substantively address the Executive Order 13563. Therefore, a
DEPARTMENT OF THE TREASURY proposed change, but instead expressed regulatory impact assessment is not
appreciation for the IRS’s efforts to required. Because the regulation would
Internal Revenue Service obtain public feedback to support an not impose a collection of information
open, measurable, and user-friendly on small entities, the Regulatory
26 CFR Part 801 government. Flexibility Act (5 U.S.C. chapter 6) does
[TD 9831]
The regulation being modified not apply.
concerns ‘‘employee satisfaction Pursuant to Section 7805(f) of the
RIN 1545–BL88 measures’’ and requires the collection of Internal Revenue Code, the notice of
information from employees through proposed rulemaking preceding this
Balanced System for Measuring various means, including employee final regulation was submitted to the
Organizational and Employee surveys. Once collected, the information Chief Counsel for Advocacy of the Small
Performance Within the Internal is used to measure and report on Business Administration for comment
Revenue Service employee satisfaction, one of three on its impact on small business. No
AGENCY: Internal Revenue Service (IRS), elements comprising the IRS balanced comments were received from the Small
Treasury. performance measurement system. To Business Administration.
be consistent with other government-
ACTION: Final regulations and removal of Drafting Information
wide employee satisfaction surveys, the
temporary regulations. proposed regulation provides that The principal author of these
SUMMARY: This document contains final employee satisfaction measures can be regulations is Julie A. Barry, Office of
regulations regarding management and reported at a higher agency level. Associate Chief Counsel (General Legal
personnel within the IRS. The final Specifically, the proposed regulation Services). However, other personnel
regulations relate to the ‘‘employee relates to the employee satisfaction from the Treasury Department and the
satisfaction measures’’ utilized by the measure, § 801.5, of the IRS Balanced IRS participated in their development.
IRS in its Balanced System for System for Measuring Organizational
and Employee Performance (26 CFR part List of Subjects in 26 CFR Part 801
Measuring Organizational and
Employee Performance. These 801). As originally implemented in Federal employees, Organization and
regulations affect internal operations of 1999, the employee satisfaction measure functions (Government agencies).
required the IRS to gauge and report the
the IRS and the systems employed to Adoption of Amendments to the
satisfaction of employees in pay and
evaluate the performance of Regulations
duty status (non-seasonal employees) to
organizations within the IRS and
the first-level supervisor organizational Accordingly, 26 CFR part 801 is
individuals employed by the IRS.
level, as well as to all succeeding amended as follows:
DATES: management levels of the organization.
Effective Date: These regulations are Consequently, the IRS utilized and PART 801—BALANCED SYSTEM FOR
effective on March 7, 2018. modified a pre-existing survey to enable MEASURING ORGANIZATIONAL AND
Applicability Date: These regulations the reporting of data to first-level EMPLOYEE PERFORMANCE WITHIN
are applicable for the reporting of supervisors. Other surveys, such as THE INTERNAL REVENUE SERVICE
employee satisfaction information OPM’s Federal Employee Viewpoint
within the meaning of 26 CFR 801.5 that ■ Paragraph 1. The authority citation
Survey (FEVS), however, report
occurs on or after March 7, 2018. for part 801 continues to read in part as
employee satisfaction data to a level of
FOR FURTHER INFORMATION CONTACT: Julie follows:
agency management higher than that of
Barry, at (202) 317–5759 (not a toll free the first-level supervisor. Consequently, Authority: 5 U.S.C. 9501 * * *
number). the IRS conducted both the FEVS survey ■ Par. 2. Section 801.5 is revised to read
SUPPLEMENTARY INFORMATION: and the internal survey that complied as follows:
with § 801.5. The administration of both
Background § 801.5 Employee satisfaction measures.
surveys resulted in an unnecessary
On November 13, 2014, the IRS expenditure of funds, an undue burden (a) The employee satisfaction
published in the Federal Register (79 on employees, and the duplication of numerical ratings to be given to a
FR 67351) a temporary regulation (TD efforts by the IRS. Business Operating Division (BOD) or
9703) modifying the regulations The proposed regulation permits the equivalent office within the IRS will be
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governing the IRS Balanced System for IRS to report employee satisfaction data determined on the basis of information
Measuring Organizational and at higher organization levels, thereby gathered through various methods. For
Employee Performance. A notice of permitting the IRS to use the FEVS and example, questionnaires, surveys, and
proposed rulemaking (REG–138605–13) eliminate the use of its internal survey. other information gathering mechanisms
cross-referencing the temporary The corresponding temporary regulation may be employed to gather data
regulation was published in the Federal was effective on or after November 13, regarding satisfaction. The information
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![Federal Register / Vol. 83, No. 45 / Wednesday, March 7, 2018 / Rules and Regulations 9701
gathered will be used to measure, approved the collection of information Consistent with the Paperwork
among other factors bearing upon contained in OSHA’s standards for Reduction Act (PRA) (44 U.S.C. 3501–
employee satisfaction, the quality of Occupational Exposure to Beryllium 3520), the Federal Register notice for
supervision, and the adequacy of and Beryllium Compounds in General the Occupational Exposure to Beryllium
training and support services. All full Industry, and revising OSHA’s and Beryllium Compounds final rule
and part-time permanent employees of a regulations to reflect that approval. The states that employers do not have to
BOD or equivalent office who are in pay OMB approval number is 1218–0267. comply with the collection of
and duty status will have an DATES: Effective March 7, 2018. information until OMB approves those
opportunity to provide information collections of information, and the
FOR FURTHER INFORMATION CONTACT:
regarding employee satisfaction under Department of Labor publishes a notice
Charles McCormick, OSHA, Directorate
conditions that guarantee them in the Federal Register announcing this
of Standards and Guidance, U.S.
confidentiality. approval and the control number
Department of Labor; telephone (202)
(b) This section applies to the assigned by OMB to the final rule’s
693–2222.
reporting of employee satisfaction collection of information. Under 5 CFR
information that occurs on or after SUPPLEMENTARY INFORMATION: OSHA
1320.5(b), an agency may not conduct or
March 7, 2018. published a final rule on January 9, sponsor a collection of information
2017, amending its existing standards unless: (1) The collection of information
§ 801.5T [Removed] for the Occupational Exposure to displays a current, valid OMB control
■ Par. 3. Section 801.5 T is removed. Beryllium and Beryllium Compounds. number, and (2) The Agency informs
OSHA determined that employees members of the public who are required
Kirsten Wielobob, exposed to beryllium at the previous
Deputy Commissioner for Services and
to respond to the collection of
permissible exposure limits face a information that they are not required to
Enforcement. significant risk of material impairment
Approved: January 24, 2018.
do so unless the agency displays a
to their health. The evidence in the currently valid OMB control number for
David J. Kautter, record for this rulemaking indicates that the collection of information.
Assistant Secretary of the Treasury (Tax workers exposed to beryllium are at
Policy). increased risk of developing chronic The revision of these standards is a
[FR Doc. 2018–04231 Filed 3–6–18; 8:45 am] beryllium disease and lung cancer. The technical amendment to increase public
BILLING CODE 4830–01–P final rule establishes new permissible awareness of OMB’s approval of the
exposure limits of 0.2 micrograms of collection of information. The Agency
beryllium per cubic meters (mg/m3) of notes that the public has already had the
air as an 8-hour time weighted average opportunity to comment on the
DEPARTMENT OF LABOR
and 2.0 mg/m3 as a short term exposure collections of information, and OMB has
Occupational Safety and Health limit determined over a sampling period approved them. Opportunity for public
Administration of 15 minutes. It also includes other comment on this final rule is therefore
provisions to protect employees, such as unnecessary.
29 CFR Parts 1910, 1926, and 1915 requirements for exposure assessment, The final Occupational Exposure to
[Docket No. OSHA–H005C–2006–0870]
methods for controlling exposure, Beryllium and Beryllium Compounds
respiratory protection, personal standards impose new collections of
RIN 1218–AB76 protective clothing and equipment, information for the purposes of the PRA.
housekeeping, medical surveillance, The collections of information in the
Occupational Exposure to Beryllium hazard communication, and rule are needed to assist employers in
AGENCY: Occupational Safety and Health recordkeeping. identifying and controlling exposure to
Administration (OSHA), Department of OSHA issued three separate standards beryllium and beryllium compounds in
Labor. (one for general industry, one for the workplace, and to address adverse
ACTION: Final rule; OMB information shipyards, and one for construction) in health effects related to beryllium.
collection approval. order to tailor requirements to the OSHA will also use records developed
circumstances found in these sectors. in response to these standards to
This rule is a technical
SUMMARY: The effective date of those standards determine compliance with OSHA
amendment announcing that OMB has was March 10, 2017. standards.
COLLECTIONS OF INFORMATION REQUIREMENTS IN THE FINAL STANDARD
Number General industry Construction industry Maritime industry
1 .............. § 1910.1024(d)(2) Performance Option ..... § 1926.1124(d)(2) Performance Option ..... § 1915.1024(d)(2) Performance Option.
2 .............. § 1910.1024(d)(3)(i), (ii), and (iii) Sched- § 1926.1124(d)(3)(i), (ii), and (iii) Sched- § 1915.1024(d)(3)(i), (ii), and (iii) Sched-
uled Monitoring Options. uled Monitoring Options. uled Monitoring Options.
3 .............. § 1910.1024(d)(3)(iv), (v), and (vi) Sched- § 1926.1124(d)(3)(iv), (v), and (vi) Sched- § 1915.1024(d)(3)(iv), (v), and (vi) Sched-
uled Monitoring Options. uled Monitoring Options. uled Monitoring Options.
4 .............. § 1910.1024(d)(4) Reassessment of Expo- § 1926.1124(d)(4) Reassessment of Expo- § 1915.1024(d)(4) Reassessment of Expo-
sure. sure. sure.
5 .............. § 1910.1024(d)(6)(i) and (ii) Employee No- § 1926.1124(d)(6)(i) and (ii) Employee No- § 1915.1024(d)(6)(i) and (ii) Employee No-
daltland on DSKBBV9HB2PROD with RULES
tification of Assessment Results. tification of Assessment Results. tification of Assessment Results.
6 .............. § 1910.1024(e)(2)(i) and (ii) Demarcation § 1926.1124(e)(2) Competent Person ....... § 1915.1024(e)(2) Regulated Areas—De-
of Beryllium Work Areas and Regulated marcation.
Areas.
7 .............. § 1910.1024(f)(1)(i), (ii), and (iii) Methods § 1926.1124(f)(1)(i), (ii), and (iii) Methods § 1915.1024(f)(1)(i), (ii), and (iii) Methods
of Compliance—Written Exposure Con- of Compliance—Written Exposure Con- of Compliance—Written Exposure Con-
trol Plan. trol Plan. trol Plan.
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Document Created: 2018-03-07 01:27:34
Document Modified: 2018-03-07 01:27:34
| 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 | Rules and Regulations | |
| Action | Final regulations and removal of temporary regulations. | |
| Dates | Effective Date: These regulations are effective on March 7, 2018. | |
| Contact | Julie Barry, at (202) 317-5759 (not a toll free number). | |
| FR Citation | 83 FR 9700 | |
| RIN Number | 1545-BL88 | |
| CFR Associated | Federal Employees and Organization and Functions (government Agencies) |
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