1.1.21 Chief Financial Officer

1.1.21.1 (08-04-2006)
Chief Financial Officer

  1. The Chief Financial Officer (CFO) organization manages a portfolio of corporate-wide activities including strategic planning, performance measurement, budget formulation, budget execution, accounting, financial management, and internal controls. The CFO’s mission is to be “Partners in funding freedom by accounting for America’s tax dollars and managing IRS resources wisely.”
  2. The CFO manages IRS financial activities in compliance with the Chief Financial Officers Act of 1990 (Pub. L. 101-576) as amended, and the authorities implementing that act.
  3. Exhibit 1.1.21-1 shows the Chief Financial Officer organization, and the function of each office is described below.
  4. The CFO reports to the Deputy Commissioner for Operations Support. The Office of the CFO includes the CFO and Deputy CFO who:
    1. Manage the process for determining the IRS’ overall strategic direction, including the development of operational and performance goals, prioritization of funding for programs and initiatives, and development of a service-wide budget and performance plan that becomes the basis for the IRS’ annual budget request.
    2. Identify, administer, and monitor the financial resources necessary to carry out the mission and strategic plans of the IRS.
    3. Ensure the accuracy and validity of IRS financial records and performance data.
    4. Ensure the IRS financial management practices are consistent with law, regulation, and policy.
    5. Establish practices, procedures, standards, and controls for the IRS financial processes and system.
    6. Prepare financial reports for external stakeholders.
    7. Oversee plans to correct the IRS’ material weaknesses.
    8. Serve as principal IRS spokesperson on planning, budget, performance, and management of IRS’ financial resources.
    9. Represent the IRS in meetings with Treasury, Office of Management and Budget, Congress, other external stakeholders, and the general public on the management of financial resources and other cross-functional issues.
    10. Maintain controls and safeguards over IRS resources.
    11. Advise the Commissioner, Deputy Commissioners for Operations Support and Services and Enforcement, and IRS senior leadership on planning, budget, performance, and financial management.
  5. The CFO organization consists of five subordinate units:
    • CFO Staff Office
    • Corporate Performance Budgeting
    • Corporate Planning and Internal Control
    • Internal Financial Management
    • Revenue Financial Management

1.1.21.1.1 (08-24-2006)
CFO Staff Office

  1. The CFO Staff office includes the Chief of Staff and the Business Systems Planner (BSP).
  2. The Chief of Staff reports to both the CFO and the Deputy CFO. The Chief of Staff provides support to the CFO organization to ensure accomplishment of the overall CFO mission and its objectives, as well as the implementation of its policies, to support the management, operations, and effective functioning of the CFO organization. The Chief of Staff also provides administrative and logistical support, guidance, and oversight to the CFO organization in the areas of:
    • Human Resources
    • Budgeting
    • Project Coordination, Management, and Tracking
    • Correspondence Management
    • Space Management
    • Emergency Preparedness
    • CFO-wide communication and web site management
  3. The BSP reports to both the CFO and the Deputy CFO. The Business Systems Planner ensures that the information technology needs of the CFO are satisfied. This includes CFO financial applications development, operation, and maintenance; as well as desktop services to all CFO employees. The BSP serves as the Business Resumption Team Leader and is responsible for the development and maintenance of the CFO’s Business Resumption Plan (BRP). The BSP also serves as the Continuity of Operations (COOP) liaison for the CFO organization. The BSP serves as the CFO’s IT Security Program Management Official (PMO). The PMO ensures that the CFO is compliant with all aspects of the Federal Information Security Management Act (FISMA). This includes ensuring that:
    • All CFO systems have current certifications and accreditations;
    • CFO employees receive appropriate IT security training;
    • All CFO systems have current Privacy Impact Assessments (PIAs);
    • Annual security risk assessments are conducted for all CFO systems; and
    • Plans of action and milestones are developed and maintained to mitigate all outstanding security weaknesses for CFO systems.
  4. The BSP reports to both the Chief Financial Officer and the Deputy.

1.1.21.1.2 (08-04-2006)
Corporate Performance Budgeting

  1. The Corporate Performance Budgeting Unit leads the IRS’ formulation and execution processes needed to accomplish the IRS mission and supports BU and corporate investment decision-making.
  2. The Associate CFO for Corporate Performance Budgeting reports to the Chief Financial Officer.
  3. The Corporate Performance Budgeting Unit:
    1. Executes the IRS budget process in an integrated fashion.
    2. Provides budget and analytic expertise to BUs and corporate management in support of IRS goals.
    3. Prepares budget requests and analysis in support of the IRS strategic plan and manages the related hearings and appeals processes.
    4. Assists BUs with obtaining and allocating IRS resources through sound budgeting and investment management principles.
    5. Prepares and issues policies and procedures related to all Corporate Performance Budgeting programs.
    6. Maintains budget systems and provides support to the development of the Integrated Financial System (IFS).
  4. The Corporate Performance Budgeting Unit has two subordinate offices.
    • Budget Formulation and Systems Integration Office
    • Budget Execution and Reporting Office

1.1.21.1.2.1 (08-04-2006)
Budget Formulation and Systems Integration Office

  1. The Budget Formulation and Systems Integration Office develops and submits the IRS budget requests that provide justification for the resources the IRS needs to accomplish its mission and goals. This office directs the budget formulation cycle from the development of initiatives to the budget submissions to the Oversight Board, Treasury, OMB, and Congress. It also provides systems support related to Budget Formulation/Plan Development (BFPD) and Three-Year Rolling Forecast (3YRF), both of which are components of the Servicewide Enterprise Module (SEM) and master data management for the Funds Management Module (FM).
  2. The Director of the Budget Formulation and Systems Integration Office reports to the Associate CFO for Corporate Performance Budgeting.
  3. The Budget Formulation and Systems Integration Office:
    1. Develops the business case methodology and provides guidance for submitting IRS initiatives.
    2. Coordinates with the BUs to ensure proper initiative costing and justification.
    3. Analyzes and reviews the IRS initiatives submitted by the BUs to provide justification for the requests in support of IRS priorities.
    4. Prepares presentation of initiatives for the Strategy & Resource Committee (S&RC).
    5. Prepares the IRS budget requests to the Oversight Board, Treasury, OMB, and Congress.
    6. Manages Departmental and OMB hearings, passbacks, and appeals.
    7. Responds to inquiries about the budget formulation year, including answering all external Questions for the Record (QFR).
    8. Serves as liaison between the IRS, Treasury, and OMB to meet budgetary requirements.
    9. Ensures the integrity of data as they relate to budget formulation, execution, and performance. This includes managing Master Data, ORG-A Table, FM Derive, and re-organizations.
    10. Prepares and issues procedures for updating the Financial Codes Handbook.
    11. Creates the Initiative Calculator.
    12. Provides systems support related to the IFS for BFPD, FM, and 3YRF modules. This includes providing systems support during the Plan Development stage by creating the stage and uploading the financial plan into IFS-FM for execution.
    13. Coordinates with the BUs on projects as needed.
    14. Develops independent ad hoc reporting tools to respond to complex inquiries from internal and external customers. This includes creating data kernels for the budget submissions and performing budget crosswalks as needed.
  4. The Budget Formulation and Systems Integration Office has two subordinate sections:
    • Formulation Analysis and Review Office.
    • Budget Integration and Systems Office.

1.1.21.1.2.2 (08-04-2006)
Budget Execution and Reporting Office

  1. The Budget Execution and Reporting Office is responsible for budget execution reporting for the current and prior years. The budget execution responsibilities begin during the plan development process and end after year-end closeout procedures are completed. The office provides leadership and guidance in the management of the IRS operating budget, develops execution policies, establishes controls on appropriated budget levels, and provides reports mandated by relevant outside parties.
  2. The Director of the Budget Execution and Reporting Office reports to the Associate CFO for Corporate Performance Budgeting.
  3. The Budget Office:
    1. Plans development guidance, control, monitoring, and reporting including the CFO Plan Management and monthly execution reports (BEAR).
    2. Coordinates IRS Mid-Year/Spend Plans and Treasury Mid-Year Review.
    3. Issues guidance and procedures, monitors, and executes year-end close.
    4. Issues guidance and controls, monitors and reports Continuing Resolution operations.
    5. Monitors Apportionments (SF-132s) and Business Accounting Code (BAC) Controls.
    6. Manages prior year carryover, no year and multiyear reporting.
    7. Manages Servicewide surplus and shortfalls.
    8. Manages User Fee revenue distribution and Reimbursable program operations.
    9. Prepares initial Operational Plan Report to Congress.
    10. Coordinates and prepares Congressional Reports.
    11. Monitors monthly Appropriation, BAC, and Full Time Employee (FTE) Control.
    12. Reports and reconciles FTE with SF-113G and against IFS.
    13. Manages Reprogramming and Inter-Appropriation Requests.
    14. Manages and monitors Plans 1111 and 0290.
    15. Coordinates Working Capital Fund payments.
    16. Coordinates ad hoc external reporting requirements to GAO, including budget year requests.
    17. Conducts labor analyses using Three Year Rolling Forecast.
    18. Prepares the annual Financial Operating Guidelines.
    19. Tracks and reports resources for enforcement staffing.
    20. Validates E-300 business cases and non-major IT (Tier B) investments.
    21. Monitors and reports competitive sourcing costs and savings.
    22. Manages the budget systems interface.
  4. The Budget Execution and Reporting Office has three subordinate sections:
    • Appropriations Reporting and Control
    • Execution Analysis and Review
    • Operational Policy and Labor Analysis

1.1.21.1.3 (08-04-2006)
Corporate Planning and Internal Control

  1. The Corporate Planning and Internal Control Unit administers the internal management control program for the IRS and leads the IRS strategic planning and performance management processes.
  2. The Associate CFO for Corporate Planning and Internal Control reports to the Chief Financial Officer.
  3. Corporate Planning and Internal Control fulfills its role through two subordinate offices:
    1. Office of Internal Control
    2. Office of Corporate Planning and Performance

1.1.21.1.3.1 (08-04-2006)
Office of Internal Control

  1. The Office of Internal Control ensures the IRS adherence to:
    1. The Federal Managers’ Financial Integrity Act (FMFIA) of 1982. This act requires that each executive agency conduct annual evaluations of its systems of internal accounting and administrative controls using guidelines established by OMB and that each executive agency submit an annual assurance statement to the President and Congress on the status of its internal management controls.
    2. The Federal Financial Management Improvement Act (FFMIA) of 1996. This act requires agency heads to report annually on their financial management systems in accordance with Federal Accounting Standards Board (FASB) /U.S. Standard General Ledger (SGL) requirements and develop remediation plans to address any deficiencies.
    3. OMB Circular A-123,Management’s Responsibility for Internal Control, Appendix A, Internal Control Over Financial Reporting. This circular defines management responsibilities related to internal control, the process for assessing internal control effectiveness, and the documentation and testing of internal controls required for financial reporting.
  2. The Office of Internal Control:
    1. Administers the internal management control program for the IRS Chief Financial Officer who is Treasury’s designated Bureau Internal Control Officer.
    2. Provides administrative support for the Financial and Management Controls Executive Steering Committee (FMC ESC).
    3. Coordinates the IRS annual assurance reviews and prepares the Commissioner’s annual assurance letter.
    4. Oversees and monitors the Remediation Plans required by the Federal Financial Management Improvement Act (FFMIA) of 1996 to ensure that all IRS financial systems achieve compliance with FFMIA.
    5. Oversees the development and implementation of corrective action plans to remedy internal control weaknesses.
    6. Oversees and monitors management assessment of the internal controls over financial reporting to ensure compliance with OMB Circular A-123.
    7. Monitors and updates corrective action plans in Treasury’s Joint Audit Management Enterprise System (JAMES) for Material Weaknesses, Reportable Conditions, FFMIA Remediation Plans and Government Accountability Office (GAO), and the Treasury Inspector General for Tax Administration (TIGTA) audit findings and recommendations to ensure timely and accurate implementation of corrective actions.
    8. Recommends and develops internal control and policy for the IRS and provide training where applicable.
    9. Administers the Section 1204 Program for the IRS to ensure timely and accurate compliance with Section 1204 requirements of the IRS Restructuring and Reform Act of 1998 (RRA 98) by coordinating the quarterly self-certification process; conducting annual Section 1204 independent reviews; monitoring organizational application and use of performance measures as required in IRS Regulation 801; facilitating issuance of IRM guidelines to provide clarity, consistent interpretation and compliance with Section 1204 laws and regulations; providing central oversight coordination for managing the Section 1204 program by serving as the primary contact for external stakeholders; and coordinating Servicewide data analysis and reporting to identify systemic problems, implement appropriate remedial actions, and recommend process improvements to ensure compliance and improve program effectiveness.

1.1.21.1.3.2 (08-04-2006)
Office of Planning and Performance

  1. The Office of Planning and Performance manages the IRS strategic planning and performance management processes in an integrated fashion.
  2. The Planning and Performance Office:
    1. Develops and maintains the IRS’ strategic planning process, including development/updates of the IRS Strategic Plan.
    2. Monitors and maintains the development of the IRS’ critical strategic and operational performance measures.
    3. Provides analytic support to the BUs and corporate management in support of IRS goals.
    4. Prepares supporting performance information for the IRS budget requests.
    5. Provides analysis and reporting in support of the IRS strategic plans, including guidance/data for all budget related submissions originating from the CFO Office of Corporate Performance Budgeting.
    6. Develops and implements Servicewide managerial cost accounting policies and procedures.
    7. Reviews CFO and BU compliance with financial policies and procedures and assists in improving compliance by providing recommendations and offering training.
    8. Provides support for the IRS Oversight Board Performance Sub-committee.
    9. Monitors and maintains the IRS’ Performance Review Systems, including coordination of all external reporting regarding performance.

1.1.21.1.4 (08-04-2006)
Internal Financial Management

  1. The Internal Financial Management Unit makes payments, accounts for appropriated funds, issues financial reports, establishes and maintains Servicewide internal financial management policy and procedures, and manages the Finance Training Institute for the CFO.
  2. The Associate CFO for Internal Financial Management reports to the Deputy Chief Financial Officer.
  3. The Internal Financial Management Unit:
    1. Establishes and maintains accounting policy and procedures for internal accounting operations and financial reporting.
    2. Manages the IRS financial management system operations.
    3. Ensures IRS compliance with financial reporting requirements, including preparation of the annual financial statements.
    4. Analyzes business processes and best practices to identify potential areas for operational improvement.
    5. Establishes and monitors performance indicators.
    6. Monitors financial systems for compliance with accounting standards and internal controls.
    7. Provides accounting system guidance and liaison assistance to IRS Operating Divisions, Business Units, and external organizations, including the Treasury Department, Financial Management Service (FMS), General Services Administration (GSA) and OMB.
    8. Develops and administers IRS travel and relocation policy, and administers related programs such as the relocation service contract.
    9. Accurately and timely processes all administrative accounts payable, accounts receivable, and collections.
    10. Performs and manages Servicewide administrative accounting functions and operations.
    11. Identifies the requirements and the best approach for upgrading, enhancing, and or modifying the IRS financial system to meet ongoing financial management requirements.
  4. The Internal Financial Management Unit has five subordinate offices:
    • Beckley Finance Center
    • Office of Financial Reports
    • Office of Financial Management Policy and Improvement
    • Office of Financial Systems
    • Office of Business System Requirements/IFS Operations

1.1.21.1.4.1 (08-04-2006)
Beckley Finance Center

  1. The Beckley Finance Center (BFC) processes administrative accounts payable, accounts receivable, and collections; and prepares and reconciles financial reports and accounts to ensure integrity and accuracy.
  2. The Director, BFC, reports to the Associate CFO for Internal Financial Management.
  3. The BFC:
    1. Processes Servicewide accounts payable, accounts receivable, disbursements, and cash receipts.
    2. Performs and manages Servicewide administrative and financial reporting.
    3. Ensures the accuracy and integrity of financial accounting records and related reports through quality assurance and sound internal controls.
    4. Serves as liaison with BU finance offices, Treasury, FMS, and OMB on financial reconciliations, reports, and reporting requirements.
    5. Provides customer assistance to BU finance staffs.
    6. Prepares ad hoc financial reports.
    7. Maintains the inventory of financial reports and statements prepared by the CFO organization.
    8. Reconciles all financial reports to ensure data integrity.
    9. Delivers funds management products and tracks performance within the BUs.
    10. Processes manual travel and relocation vouchers and disbursements.
  4. BFC has three subordinate offices:
    • Program Administration Staff
    • Accounts Payable and Funds Management Branch
    • Administrative Accounting Branch

1.1.21.1.4.1.1 (08-04-2006)
Program Administration Staff

  1. The Program Administration Staff provides support and resources for BFC operations.
  2. The Program Administration Staff reports to the Director, BFC.
  3. The Program Administration Staff:
    1. Coordinates all administrative functions of BFC, including budget, personnel, training, labor relations, web information services and database services.
    2. Serves as Contracting Officer’s Technical Representative (COTR) and provides oversight for service contracts.
    3. Provides liaison services with Facilities, GSA, and Agency-Wide Shared Services (AWSS) for the BFC.
    4. Oversees mail and file transportation activities.
    5. Coordinates safety, physical security, data security, and disaster recovery operations.
    6. Serves as liaison with Public Affairs and Information Systems.
    7. Coordinates IFS support for BFC.

1.1.21.1.4.1.2 (08-04-2006)
Accounts Payable and Funds Management Branch

  1. The Accounts Payable and Funds Management Branch processes all commercial accounts payable; processes and ensures validity of obligations and de-obligations; and provides financial management reports/tools to the BUs on their appropriated funds.
  2. The Accounts Payable and Funds Management Branch reports to the Director, BFC.
  3. The Accounts Payable and Funds Management Branch:
    1. Processes all commercial accounts payable, including obligations, disbursements, and quality review for commercial vendors, bank card purchases, government bills of lading/commercial bills of lading, outservice training, imprest funds, settlements, liens, summonses, and blanket purchase agreements.
    2. Processes Servicewide obligations, de-obligations, and accounting code changes.
    3. Provides a variety of reports for commercial accounts payable transactions.
    4. Provides funds management reports and track performance of BUs.
  4. The Accounts Payable and Funds Management Branch has three subordinate offices:
    • Accounts Payable Section
    • Funds Management Section
    • Accounts Payable and Funds Management Quality Assurance Section

1.1.21.1.4.1.3 (08-04-2006)
Administrative Accounting Branch

  1. The Administrative Accounting Branch processes government administrative accounts payable, Servicewide administrative accounts receivable and collections; processes and ensures the validity of manual travel and relocation vouchers; prepares reports and reconciliations for general ledger accounts; processes all Federal and state tax forms; and helps ensure the integrity of IRS financial statements by coordinating fiscal and calendar year-end activities for the BFC.
  2. The Administrative Accounting Branch reports to the Director, BFC.
  3. The Administrative Accounting Branch:
    1. Maintains government administrative accounts payable.
    2. Processes disbursements and certifications.
    3. Posts transactions to appropriate general ledger accounts.
    4. Manages Servicewide administrative accounts receivable.
    5. Processes manual travel and relocation vouchers and disbursements.
    6. Prepares the monthly Fund Balance with Treasury Reconciliation.
    7. Processes Federal Form 941 and state taxes.
    8. Coordinates fiscal and calendar year-end activities.
    9. Manages debt collection program for Emergency Salary Payments (ESPs), travel, and relocation advances.
    10. Coordinates implementation and performs A-123 internal control testing for Administrative Accounting Branch processes.
    11. Prepares monthly accrual workpapers.
    12. Coordinates, supports, and implements cost accounting policy and procedures.
    13. Coordinates with the Office of Financial Reports; prepares and submits financial reports in TIER.
  4. The Administrative Accounting Branch has four subordinate offices:
    • Government Accounting Section
    • TRAS/Travel Management Section
    • Reports and Reconciliation Section
    • Administrative Accounting Quality Assurance Section

1.1.21.1.4.2 (08-04-2006)
Office of Financial Reports

  1. The Office of Financial Reports issues monthly financial reports to the Treasury Department, produces the audited IRS annual financial statements, and coordinates the financial statement audit with the Government Accountability Office (GAO).
  2. The Office of Financial Reports, reports to the Associate CFO for Internal Financial Management.
  3. The Office of Financial Reports:
    1. Prepares and analyzes IRS administrative financial reports and administrative financial statements.
    2. Coordinates the annual financial audit conducted by GAO.
    3. Serves as liaison with BUs, field financial offices, Department of the Treasury, Financial Management Service (FMS), and OMB on financial reconciliations, reports, and implementation of reporting requirements.
    4. Prepares special purpose financial reports.
    5. Produces ad hoc analyses and issue accompanying responses as appropriate to fulfill information requests from the IRS Senior Leadership Team.
    6. Compiles data for special reporting requirements, GAO audit requirements, and financial statement and related footnote presentation.
    7. Monitors IRS financial and accounting processes.
    8. Provides financial information and support to other organizations and offices.
    9. Supports special financial projects and policy application.
    10. Performs oversight role as liaison with the Office of Financial Systems to ensure the timeliness and accuracy of recording IRS payroll interfaces delivered by the National Finance Center.
    11. Reviews proposed accounting procedures and financial reporting requirements, generally received from external organizations, including Federal Accounting Standards Advisory Board (FASAB), OMB, and Treasury, and provides comments, as appropriate.
    12. Resolves open issues pertaining to the annual audited financial statements and recorded financial transactions.
  4. The Office of Financial Reports has two subordinate offices:
    • Reports Section
    • General Ledger Review Section

1.1.21.1.4.2.1 (08-04-2006)
Reports Section

  1. The Reports Section coordinates, prepares, analyzes, and reviews external financial reports, including the IRS annual audited financial statements and monthly TIER reports to Treasury. The Section works closely with the General Ledger Review Section in support of the annual financial statement audit requirements and account analysis.
  2. The Reports Section reports to the Director, Financial Reports.
  3. The Reports Section:
    1. Coordinates and prepares the IRS annual audited financial statements.
    2. Supports the annual financial statement audit through the submission of financial report deliverables to GAO.
    3. Prepares, analyzes, and reviews external financial reports to external stakeholders, principally the monthly TIER reporting to Treasury and the quarterly GOALS/FACTS financial data, including interim financial statements and SF-133.
    4. Identifies and resolves problems and areas of concern with external financial reports.
    5. Coordinates with the Office of Business System Requirements/IFS Operations to validate the financial reports produced from the IFS transactional database.
    6. Notifies the General Ledger Review Section of GL account balances and data quality issues
    7. Works with General Ledger Review Section on resolving data quality issues to ensure Treasury’s data quality requirements are met.

1.1.21.1.4.2.2 (08-04-2006)
General Ledger Review Section

  1. The General Ledger Review Section monitors, analyzes, reconciles, and processes adjustments to all General Ledger accounts. This section prepares and records transactional adjustments as required to ensure the accuracy of reported General Ledger account balances.
  2. The General Ledger Review Section reports to the Director, Financial Reports.
  3. The General Ledger Review Section:
    1. Monitors, analyzes, reconciles and documents, where necessary, all key General Ledger accounts.
    2. Prepares transactional entries to correct or adjust General Ledger account balances whenever necessary.
    3. Prepares and reviews monthly, quarterly, and annual accrual entries.
    4. Identifies and resolves problems and areas of concern with accounting processes and transactions.
    5. Coordinates the annual financial statement audit and delivery of Prepared by Client (PBC) schedules to the GAO auditors in collaboration with the BFC Administrative Accounting Branch.
    6. Performs quality review of all General Ledger accounts to ensure accuracy and validity of reported balances in reports provided to external stakeholders.
    7. Works with the BFC Administrative Branch to record Servicewide accrual entries in support of the Reports Section technical financial statement reporting requirements.

1.1.21.1.4.3 (08-04-2006)
Office of Financial Management Policy and Business Analysis

  1. The Office of Financial Management Policy and Business Analysis establishes accounting and travel policy and procedures; develops, and implements financial management projects; and identifies and coordinates the delivery of general, technical, finance, and financial system training.
  2. The Office of Financial Management Policy and Business Analysis reports to the Associate CFO for Internal Financial Management.
  3. The Office of Financial Management Policy and Business Analysis:
    1. Establishes and maintains accounting policy and procedures.
    2. Develops and administers IRS travel and relocation policies and procedures to ensure compliance with Federal Travel Regulations.
    3. Coordinates with AWSS on the purchase card, travel charge card, Requisition Tracking System (RTS) /Integrated Procurement System (IPS), and other programs.
    4. Reviews and coordinates requirements, directives, and initiatives established by Federal authorities, such as GAO, Treasury, OMB, and GSA.
    5. Reviews internal management documents (e.g., Internal Revenue Manual, Delegation Orders, policy statements, memorandums) from other CFO areas and the IRS business units on behalf of the Associate CFO for Internal Financial Management and recommends comments/concurrence.
    6. Coordinates Freedom of Information Act (FOIA) requests assigned to Internal Financial Management and travel claims filed with the General Services Administration (GSA) Board of Contract Appeals.
    7. Develops and prepares reports in response to Congressional inquiries.
    8. Assists managers and other employees in interpreting and applying policies.
    9. Represents IRS on travel and relocation issues with internal and external stakeholders, including Treasury and GSA.
    10. Coordinates mandatory and continuing professional education for IFM employees.
    11. Canvasses the IRS finance community to identify finance training needs and develops training plans to meet those needs.
    12. Coordinates delivery of technical finance and financial system training.
    13. Conducts special studies and analyses to identify and implement business process improvements.
    14. Develops and maintains IFM business measures, performance indicators, and trends.

1.1.21.1.4.4 (08-04-2006)
Office of Financial Systems

  1. The Office of Financial Systems administers application security, provides quality assurance, manages Help Desk and user advocate functions, and supports other critical operations and maintenance (O&M) activities for the Integrated Financial System (IFS). This includes master data coordination; disaster recovery activities; tax processing tasks; and oversight of ancillary systems such as payroll, which includes payroll audit; and fiscal year-end/annual close activities, such as the annual budget load.
  2. The Office of Financial Systems reports to the Associate CFO for Internal Financial Management.
  3. The Office of Financial Systems:
    1. Applies the System Life Cycle from requirements through accomplishment to enhancements, integration of the financial systems interfaces, and regulatory financial changes.
    2. Supports operations and maintenance activities for the IFS, including payroll audit, fiscal year-end/annual close, and IFS transition activities.
    3. Ensures the quality of systems enhancements.
    4. Troubleshoots technical and performance issues related to CFO financial systems.
    5. Provides support for special reporting requirements, audit extracts, A-123 documentation and testing for payroll.
    6. Ensures new technologies are incorporated to improve the quality and delivery of financial systems.
    7. Manages security profiles and ensures audit trail for FISMA.
    8. Answers field questions on operations of the administrative accounting system and ancillary systems.
    9. Manages Service Level Agreement (SLA) and Request for Information Services (RIS) processes with the Modernization and Information Technology Services (MITS) organization.
    10. Manages operations and maintains IRS payroll interfaces with the National Finance Center.
    11. Manages IFS Level II and III Help Desk and IFS User Advocate responsibilities.
  4. The Office of Financial Systems has two subordinate offices:
    • Quality Assurance/Master Data/Security Section
    • Payroll/Operations/Help Desk Section

1.1.21.1.4.4.1 (08-04-2006)
Quality Assurance/Master Data/Security Section

  1. The Quality Assurance/Master Data/Security Section reviews and evaluates the development and implementation process for all project deliverables; and provides the methods to ensure fitness for use, to prevent difficulties that arise during projects, to identify problems when they occur, to ensure correction and follow-up, and to help identify areas for improvement. This section also ensures accuracy and implementation of secure profiles, other security processes, system security accreditation, system table updates, coordination of report requirements, and appropriate audit trails to meet FISMA requirements.
  2. The Quality Assurance/Master Data/Security Section reports to the Director, Financial Systems.
  3. The Quality Assurance/Master Data/Security Section:
    1. Provides testing and functional support for all financial system interfaces.
    2. Processes W-2s/1099s.
    3. Applies System Life Cycle for all requirements/enhancements.
    4. Provides subject matter expert support for the IFS interfaces, Travel Reimbursement and Accounting System (TRAS) , Request Tracking System (RTS), etc. and security.
    5. Provides testing and financial support for payment of interest on travel vouchers.
    6. Provides ad hoc reports for Congressional inquiries and TIGTA audits.
    7. Coordinates master data proposed changes with all IFS areas and performs regular analysis on current procedures to identify areas for improvement.
    8. Provides support for the annual appropriated budget input from Strategic Enterprise Management (SEM) to IFS.
    9. Provides support for Business Warehouse (BW) for data input and reporting.
    10. Provides support for annual close activities such as the TRAS, RTS, and other interface files processing/testing.
    11. Tests the annual HR support package for regulatory changes.
    12. Tests new functionalities in TRAS and its subsequent releases.
    13. Provides support for security accreditation for administrative accounting systems.
    14. Manages security profiles.
    15. Provides support for Resource Access Control File (RACF) security.
    16. Performs data quality assurance checks on interface execution.
    17. Participates in weekly IFS User Advocate meetings to address reporting or processing issues, as required.
    18. Tracks new Clearquest tickets to ensure that each of them has been routed to the correct location and is being addressed at the correct priority level.
    19. Attends each Engineering Review Board (ERB) meeting to discuss software migrations in the system and ensures that the correct QA process is used.
    20. Tracks portal issues including downtime and service restoration team progress, including working with MITS to ensure that long term problems are addressed.
    21. Prepares requirements for new reports and new interfaces as requested by the Business Requirements Director.
    22. Performs quality assurance check of payroll data, (e.g., an ORGA comparison report) to ensure that only the approved modifications are entering the production environment.
    23. Conducts annual security self-assessment of IFS using OMB prescribed self-assessment questionnaire; documents security weaknesses found during this review and other reviews (e.g., TIGTA, GAO, etc.) on the IFS Plan of Actions and Milestones (POA&M); provides quarterly updates to the IFS POA&M to meet FISMA requirements.
    24. Assists Mission Assurance in conducting the Certification & Accreditation (C&A) of IFS every three years or when there is a major change to the system.
    25. Assists the CFO Business Systems Planner in keeping the CFO Business Resumption Plan current.

1.1.21.1.4.4.2 (08-04-2006)
Payroll/Operations/IFS Help Desk Section

  1. The Payroll/Operations/IFS Help Desk Section oversees the IFS Tivoli batch interface and processes the Automated Interface of the National Finance Center (AINFC) payroll interface to ensure accurate posting of labor dollars and FTE to the administrative accounting system. This section also manages IFS User Advocate responsibilities.
  2. The Payroll Operations/Help Desk Section reports to the Director, Financial Systems.
  3. The Payroll/Operations/Help Desk Section:
    1. Processes bi-weekly AINFC interface payroll processing and provides payroll files for interface to IFS R/3/BW/SEM systems.
    2. Provides O&M production support for IFS that includes continued IFS transition activities, support for IFS Tivoli monitoring for various modules and interfaces including payroll, BW, and SEM, payroll audit, fiscal year-end/annual close activities and support for all other IFS interfaces.
    3. Maintains Help Desk statistics for all Information Technology Asset Management System (ITAMS) tickets for IFS; performs quarterly reviews on Help Desk Tickets; reviews ticket problem categories to assess types of errors reported and identify trends.
    4. Issues IFS Alert messages for system availability/shutdown, etc.
    5. Manages User Advocate activities, including coordination with user advocates to eliminate frequency of errors/issues and concerns.
    6. Provides processing support for daily, weekly, monthly, quarterly, and annual close operations.
    7. Manages 6653 GWA monthly process.
    8. Prepares RIS for MITS and negotiates SLAs.
    9. Supports payroll special processing such as split pay period processing at fiscal year-end.
    10. Provides subject matter expert support for IFS (e.g., Tivoli and AINFC payroll.
    11. Identifies critical disaster recovery application activities for the IFS.
    12. Manages web-based AINFC Knowledgebase.
    13. Manages the CSC Total Information Processing Support Services (TIPPS3) contract that supports AINFC and W-2s/1099s.
    14. Provides GAO audit deliverables for payroll.
    15. Provides A-123 testing support for payroll.
    16. Tracks and reports on portal issues, including downtime, and works with MITS to ensure long term problems are addressed.
    17. Reviews draft policies and procedures for system issues.

1.1.21.1.4.5 (08-04-2006)
Office of Business System Requirements/IFS Operations

  1. The Office of Business System Requirements/IFS Operations is responsible for ensuring that functional requirements are met by IFS — the Service’s core accounting system of record — providing budget preparation, general ledger, accounts payable, accounts receivable, financial reporting, and purchasing functions.
  2. The Office of Business System Requirements/IFS Operations reports to the Associate CFO for Internal Financial Management.
  3. The Office of Business System Requirements/IFS Operations:
    1. Identifies, coordinates and manages IFS system defect resolution; works with contractors and other CFO components to resolve defects; and communicates the impact of defect fixes and work-arounds.
    2. Establishes communication and reports on IFS status, issues and successes by managing monthly Customer Advisory Group (CAG) meetings with BU Deputy Finance Officers, and other members of the BU community and CFO offices.
    3. Tracks CAG action items and assigns to appropriate offices for resolution.
    4. Assists contractors and the Office of Financial Systems in diagnosing and fixing system outages.

1.1.21.1.5 (08-04-2006)
Revenue Financial Management

  1. The Revenue Financial Management Unit ensures proper financial management and reporting of the custodial assets received by the IRS and reported to the Department of the Treasury and other Federal agencies.
  2. The Associate Chief Financial Officer for Revenue Financial Management reports to the Chief Financial Officer.
  3. The Revenue Financial Management Unit:
    1. Accounts for all tax revenue receipt/refund activities and manages/reports unpaid assessments (taxes receivable).
    2. Issues revenue policy and procedures.
    3. Ensures compliance with the CFO Act, Federal Accounting Standards Advisory Board, Department of the Treasury, Office of Management and Budget, Joint Financial Management Improvement Program, and other financial requirements.
    4. Provides financial system modernization development support and ensures system integrity.
    5. Prepares and issues revenue (custodial) financial statements/information.
    6. Provides guidance on OMB circular A-123 to strengthen IRS internal controls.
  4. The Revenue Financial Management Unit has two subordinate offices:
    • Revenue Reporting Office
    • Revenue Systems Office

1.1.21.1.5.1 (08-04-2006)
Revenue Reporting Office

  1. The Revenue Reporting Office ensures financial compliance on activities related to revenue accounting and is responsible for internal and external reporting requirements, preparation of monthly and annual financial statements.
  2. The Revenue Reporting Office reports to the Associate CFO for Revenue Financial Management.
  3. The Revenue Reporting Office:
    1. Prepares, reviews, and issues tax revenue, refund and unpaid assessment activity reports.
    2. Prepares the Statement of Custodial Activity, custodial portion of the Balance Sheet, associated footnotes, supplemental information and information for the Management Discussion and Analysis.
    3. Provides functional support to IRS systems improvement efforts (revenue receipts, refunds, and unpaid assessments).
    4. Manages and coordinates the GAO custodial financial statement and unpaid assessment activities.
    5. Ensures compliance with the CFO Act and other applicable financial regulations.
    6. Ensures accurate reporting for Operational and Financial purposes.
    7. Provides guidance, policies, procedures, and coordinates the necessary steps to properly report and perform the audit of tax revenue, refunds and unpaid assessments for the IRS.
    8. Provides guidance on all financial issues about reporting and properly accounting for unpaid assessments.
    9. Establishes policies and procedures about segmenting the inventory of unpaid assessments for financial reporting.
    10. Coordinates the steps necessary to audit unpaid assessments.
    11. Ensures sufficient cross-functional communication and coordination to effectively investigate and resolve problems identified during the annual audit.
  4. The Revenue Reporting Office has two subordinate sections:
    • Financial Support Section
    • Business Analysis and Support Section

1.1.21.1.5.1.1 (08-04-2006)
Financial Support Section

  1. The Financial Support Section compiles and prepares the IRS’ Statement of Custodial Activity to accurately present to the Department of the Treasury, Congress, and the GAO, tax revenue receipt and disbursement activity administered by the Internal Revenue Service.
  2. The Financial Support Section reports to the Director, Revenue Reporting Office.
  3. The Financial Support Section:
    1. Prepares criteria, and analyzes and ensures integrity of master file extracts.
    2. Manages GAO custodial financial statement audit activities.
    3. Prepares the Statements of Custodial Activity and associated footnotes.
    4. Develops and manages the Servicewide oversight process for revenue receipt and disbursement activities used by the CFO.
    5. Reviews operational guidance (IRM) documents to ensure conformance with existing accounting standards, laws, and regulations.
    6. Issues Servicewide financial policies and procedures about custodial activity.
    7. Performs data reconciliation, analysis, and statistical evaluations.
    8. Performs statistical sampling.
    9. Performs evaluations for the GAO financial statement audit, the three-day close, and supports BUs’ business decisions on unpaid assessments.
    10. Provides functional support to IRS system modernization efforts.

1.1.21.1.5.1.2 (08-04-2006)
Business Analysis and Support Section

  1. The Business Analysis and Support 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 Business Analysis and Support Section reports to the Director, Revenue Reporting Office.
  3. The Business Analysis and Support Section:
    1. Performs technical evaluations of unpaid assessment data, including valuation of IRS’ compliance with laws completed during the GAO custodial financial statement audit.
    2. Provides technical assistance and documentation to support several master file and non-masterfile audit samples.
    3. Provides required case file support documentation for audit samples involving liens, abatements of tax, penalty and interest transactions, trust fund recovery penalties, compliance and write-off, and taxes receivable.
    4. Reviews the functional IRM chapters, RIS, and IRS policies to determine impact of IRS assessments, abatement, and collection programs on unpaid assessments.
    5. Provides functional support to IRS system modernization efforts.

1.1.21.1.5.2 (08-04-2006)
Revenue Systems Office

  1. The Revenue Systems Office supports field and Headquarters custodial general ledger activity by: maintaining and enhancing revenue accounting activities reported through the Interim Revenue Accounting Control System (IRACS), analyzing and reporting excise tax data, and overseeing the reviews of field systemic controls. The Revenue Systems Office provides expert knowledge of Federal Financial Management requirements to continuously innovate more accurate and timely reporting from the custodial financial systems.
  2. The Revenue Systems Office reports to the Associate CFO for Revenue Financial Management.
  3. The Revenue Systems Office:
    1. Establishes policy and procedures for all journal activities to produce timely and accurate reports for the Department of the Treasury and the Revenue Reporting Office.
    2. Issues procedures and directives to support field revenue accounting activities.
    3. Controls and updates the Interim Revenue Accounting Control System (IRACS).
    4. Controls and updates the Financial Management Information System (FMIS).
    5. Supports the GAO custodial financial statement audit activities.
    6. Prepares the custodial tables for inclusion in the annual Data Book.
    7. Certifies excise tax activity for the Department of the Treasury and other customers.
    8. Issues procedures for field analysis of excise tax activity.
    9. Issues procedures and coordinates the field Management Accountability Review of systemic internal controls.
    10. Coordinates cover-over reimbursement (the repayment of federal withholding taxes to certain U.S. territories) with LMSB’s International function.
    11. Provides functional support to the IRS’ system modernization efforts by assisting with the technical requirements to expedite the evaluation and processing of change requests and other issues and by participating on the Architecture Review Board, Customer Technical Reviews, and SAT status meetings to ensure timely systems delivery.
    12. Provides project leadership and timely technical support and expertise to ensure custodial systems modernization efforts.
    13. Provides advice and support to the CFO on custodial systems modernization and IFS issues for the CFO Information Technology Management, Executive Steering Committee.
    14. Supports the Statement of Custodial Activity preparation and annual financial audit.
    15. Provides project leadership by monitoring custodial systems modernization and related IFS project performance and identifies issues related to technical requirements, schedule scope, testing findings, staffing requirements and contractor performance.
  4. The Revenue Systems Office has one subordinate section:
    • Revenue Accounting, Excise and Compliance Section

1.1.21.1.5.2.1 (08-04-2006)
Revenue Accounting, Excise and Compliance Section

  1. The Revenue Accounting, Excise and Compliance Section coordinates all custodial revenue accounting activity. The section supports excise tax processing and prepares timely and accurate certifications, coordinates the Management Accountability Review of field systems, and supports the Data Book and cover-over reimbursement. The section ensures IRS modernization efforts are in compliance with the CFO Act and other applicable financial regulations.
  2. The Revenue Accounting, Excise and Compliance Section reports to the Director, Revenue Systems Office.
  3. The Revenue Accounting, Excise and Compliance Section:
    1. Maintains the Headquarters custodial general ledger.
    2. Supports the field custodial general ledgers through systemic and procedural activities.
    3. Consolidates nationwide custodial revenue accounting activity and reports to Treasury and the Revenue Reporting Office.
    4. Supports modernization activities affecting IRACS, including CADE balancing and reconciliation, while ensuring project development conforms to standards.
    5. Issues excise-related procedures to the field.
    6. Analyzes data extracts to maximize data quality for excise tax certifications.
    7. Supports the GAO financial audit excise component, reviewing and responding to Matters for Further Consideration (MFCs).
    8. Issues field procedures for the Management Accountability Review.
    9. Prepares custodial statistical tables for the Data Book.
    10. Coordinates cover-over reimbursement with LMSB international function.
    11. Provides financial system modernization support.
    12. Provides expert knowledge of IRS financial systems and processes.
    13. Ensures compliance with government financial system requirements and the Joint Financial Management Improvement Program.
    14. Ensures quality of financial reports through continuous improvement of financial systems and processes.
    15. Issues procedures and directives to support financial reporting activities.
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