Department of the Interior

Departmental Manual

Effective Date: 8/2/04

Series: Financial Management

Part 330: General

Chapter 3: DOI Financial Management/Accounting Organization

financial management/accounting groups of positions are described: positions in the Office of

the Secretary and positions in the bureaus. Positions in the Office of the Secretary are

responsible for activities throughout DOI. Positions in the bureaus are responsible for the

activities of a specific bureau-level office. The general organization of the Department is at

www.doi.gov/org.htm. The Chief Financial Officer Organization (CFO) is at

www.doi.gov/pfm/staff.html. The presentation of positions reflects interaction only for

accounting cycle activities; it does not imply organizational relationships. The bureaus may

assign the positions described to staff who also hold another position, and may assign more than

one position to an individual, unless dual assignment is specifically prohibited. Each position

may have a staff to whom activities and authorities are delegated. However, final responsibility

(1) Bureau of Land Management

(2) Bureau of Indian Affairs

(3) Bureau of Reclamation

(4) U.S. Fish and Wildlife Service

(5) Minerals Management Service

B. Offices.

(1) Office of the Secretary

(2) Office of the Inspector General

(3) Office of the Solicitor

(4) National Business Center

financial statement purposes and have special circumstances and requirements that are different

from the bureaus. Within the Office of the Secretary, the following officials have responsibility

for accounting cycle activities: the Secretary, the Deputy Secretary, the Solicitor, the Inspector

General (IG), the Assistant Secretaries, the Chief Financial Officer (CFO), and the Deputy CFO.

For financial management policy, the Office of the Secretary is comprised of the immediate

Office of the Secretary, the offices of the Assistant Secretaries, and all organizations reporting to

the Assistant Secretary - Policy, Management, and Budget. Financial management

responsibilities for the Office of the Secretary are delegated to the Director, Office of Financial

Management (PFM).

appropriate managers for follow-up action.

B. Assistant Secretaries. Assistant Secretaries are responsible for the tasks delegated to

them by the Secretary. This includes line authority over one or more bureaus.

C. The Departmental CFO is the Assistant Secretary - Policy, Management and Budget.

The Departmental CFO does not have line authority over bureaus, but does have oversight

responsibilities as specified in the Chief Financial Officers Act of 1990 (CFO Act). The

Departmental CFO exercises oversight guidance by providing technical rather than line

authority. The authorities delegated to the Departmental CFO are provided in 207 DM 5. Figure

in particular provided for the establishment of a Departmental CFO whose primary mission is to

bring more effective financial management to the Department.

(2) The CFO's authority and functions under the CFO Act requires the following:

(a) overseeing all financial management activities relating to the programs

and operations of the Department;

(b) developing and maintaining an integrated Departmental accounting and

(ii) providing complete, reliable, consistent, and timely information

which is prepared on a uniform basis and which is responsive to the financial information needs

of the Department and its component entities;

(iii) providing for the development and reporting of cost information;

(iv) providing for the integration of accounting and budgeting

information; and

(e) developing core financial management competencies in Departmental

financial management personnel;

(f) approving and managing Departmental financial management systems

design or enhancement projects;

(g) implementing entity asset management systems, including systems for

cash management, credit management, debt collection, and property and the management and

control of inventory;

(3) In addition, the CFO chairs the DOI CFO Council. The purpose of the CFO

Council is to advise and assist the Department CFO in establishing and carrying out effective

Department-wide financial management policies and management controls, and in efficiently

and effectively implementing the CFO Act. The Council will assist in identifying bureau and

Departmental financial management issues for consideration by the CFO, including areas

requiring uniformity and consistency, initiatives crossing bureau lines, criteria for selecting and

promoting financial management personnel, financial management training, the development of

financial statements and integrated systems, the importance of internal controls, maximization of

cost recovery, selecting program performance measures, and the generation of necessary

(b) Deputy Assistant Secretary - Business Management and Wildland Fire.

(c) Deputy Chief Financial Officers.

(d) Bureau Chief Financial Officers.

(e) Directors for the Offices of Budget, Acquisition and Property

Management, and Planning and Performance Management.

(f) Chair of Finance Officers Partnership.

(4) The CFO also monitors the financial execution of the Department's budget in

relation to actual expenditures; prepares and submits timely performance reports to the Secretary;

and reviews, on a biennial basis, the fees, royalties, and other charges imposed by the

Department for services and things of value it provides and makes recommendations for revising

these charges to reflect costs incurred in providing the services and things of value.

G. The Deputy CFO for the Department is the Director, PFM. The Deputy CFO is

charged with the day-to-day development and implementation of the areas of CFO responsibility.

In that capacity, the Deputy CFO is the principal spokesperson for the CFO regarding financial

3.3 Bureau Positions. Each bureau may establish its own titles for the positions described in

this section. When the titles of bureau positions differ from the titles described, the bureau must

specify the equivalent titles in position descriptions and in the bureau issuance system. Within

the bureaus, the bureau head and bureau CFO have overall financial management responsibility.

Other responsibilities are divided into three groups for effective internal controls through the

separation of duties related to authorization, recording, and initiation. Budget activities provide

obligation authority and monitor the execution of that authority. Accounting activities record

financial events. Operations groups receive obligation authority to execute the budget and initiate

all execution events.

(1) Formulating financial management policies consistent with Federal and

Departmental policy and standards, and ensuring that such policies are implemented and

followed;

(2) Recording financial transactions in an accurate and timely fashion;

(3) Preparing and certifying all required components of the annual financial

statements;

(6) Preparing the bureau’s financial management plan and its integration into the

overall strategic plan;

(7) Establishing and maintaining an effective cost management system; and

(8) Establishing, maintaining, and evaluating financial management internal

controls, including controls in program areas for which the CFO may not have direct line

authority.

operating plan status. The bureau budget officer distributes and controls funds and resources for

the purpose intended and within legal and management limitations.

D. The bureau finance officer establishes and manages the system for recording

financial events in the accounting records, including procedures and practices necessary to

implement the DOI accounting system for bureau operations. The bureau finance officer is

responsible for assuring that the system for recording and posting transactions fully supports the

administrative funds control system.

officers.

A. The primary purpose of the FOP is to provide: (1) a means of managing and rapidly

implementing the financial recommendations of the Department's CFO Council; and (2) a

structure through which finance officers develop agreements, consensus, and priorities on

improvements in systems, operations, services, and information. The goal of the FOP is to

coordinate, cooperate, and participate in the short- and long-term improvement of the

Department's Financial Management Program while promoting efficiencies that reduce costs and

improve service. The FOP's mission is to:

(4) Advance sound financial policies and practices.

(5) Champion the establishment of a partnership relationship with program

managers.

(6) Encourage collaborative efforts across the DOI financial community.

(7) Promote consensus within the DOI finance arena and establish priorities.

(10) Establish operating structures to address data stewardship, management of

systems and other initiatives.

B. The FOP recognizes that financial management encompasses the full range of

administrative disciplines: Accounting, Budget, Personnel/Payroll, Acquisition, Property, and

Information Resources Management. To effectively accomplish its goal, the Partnership will

reach out to these disciplines to form expanded Partnership teams to address the overall complex

financial management challenges. The recommendations of the FOP are made in conjunction

(1) Software Advisory Board Team (SAB): The primary function of the SAB is to

provide analytical and technical support to the FOP in the areas of Federal Financial System

(FFS) software design, development, and implementation.

(2) Standard Accounting Classification Advisory Team (SACAT): The SACAT

establishes and maintains a common approach among Interior bureaus for addressing accounting

classification issues including standard general ledger maintenance, accounting policy and

procedures, internal controls, and reporting requirements.

(3) Operations Advisory Group (OAG): The OAG promotes a common approach

guidance, as well as correcting audit findings for the Department.

3.6 Office of the Special Trustee for American Indians (OST). The American Indian Trust

Fund Management Reform Act of 1994 affirmed the Secretary's trust responsibilities and

established the OST. The OST provides oversight for all trust reform efforts and coordinates

certain trust fund related projects within the Department. The Special Trustee is head of OST

and reports directly to the Secretary.

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