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NARA 101, PART 13. Office of the Chief Financial Officer

PART 13. OFFICE OF THE CHIEF FINANCIAL OFFICER
ORGANIZATION

1.    Chief Financial Officer

  1. Reports directly to the Archivist of the United States regarding financial management matters, including formulation and execution of the budget, and serves as the principal advisor to the Archivist for budget, financial management, and all aspects of the management of NARA resources.
  2. Represents the Archivist on budget and financial management matters before the Department of Treasury, Office of Management and Budget (OMB), other Federal agencies, and Congressional appropriations committees; and serves as NARA’s principal point of contact with OMB.
  3. Establishes policy governing all budget, accounting, and financial management activities and operations consistent with the requirements of law and regulation; oversees the development, administration, and coordination of NARA budget, accounting, and financial management functions; and is accountable for and carries out the duties enumerated for agency Chief Financial Officers in the Chief Financial Officers Act of 1990 (Public Law 101-576, 31 U.S.C. 902). 
  4. Serves as the principal advisor to the Archivist in matters relating to budget formulation and execution; advises and assists program offices in their budgetary responsibilities and appraises the effectiveness of these activities; administers staffing ceilings and monitors staff usage in the Agency; and ensures that NARA’s budget evaluation and fiscal priority decision-making processes are transparent, participatory, documented, and reinvented for effectiveness as needed.
  5. Ensures the effectiveness of the NARA system of administrative funds control, including working with program offices to strengthen internal controls to prevent or mitigate any potential violations of the Antideficiency Act (31 U.S.C. 1341 et seq.). 
  6. Maintains an integrated accounting and financial management system for NARA which complies with applicable accounting principles, standards, and requirements, internal control standards, and standards for credit, cash and debt management; complies with such policies and requirements as may be prescribed by the Director of OMB and any other requirements applicable to such systems; and provides for complete, reliable, consistent, and timely information which is prepared on a uniform basis and is responsive to the financial information needs of NARA management.
  7. Manages preparation of the NARA consolidated financial statements consistent with statutory requirements and OMB and Federal Accounting Standards Advisory Board (FASAB) guidelines, and coordinates with the Office of Inspector General (OIG) and external auditors to facilitate the independent review and enhance the auditability of the statements; coordinates with the OIG to ensure that adopted recommendations related to NARA financial management issues are promptly implemented; and improves financial management systems for audit compliance and to strengthen internal accounting and administrative controls to prevent waste, fraud, and abuse in NARA programs.
  8. Provides general oversight of the operations of the National Archives Trust and Gift Funds based on decisions and policies of the National Archives Trust Fund Board, direction from the Archivist, and applicable Federal Government and NARA policies; guides assessment of the financial viability of the Trust and Gift Funds; and ensures that Trust and Gift Fund policies and direction are compatible with customer needs and the operational needs of NARA program areas.
  9. Establishes policies for rate setting and cost estimation; determines the appropriate allocation of common costs between NARA fund accounts; and recommends to the Archivist approval, modification, or rejection of changes to all rates and fees charged to other agencies and the public for property and services provided through NARA Fund accounts.
  10. Ensures that the “open NARA” principle of seeking input and participation from stakeholders and customers (internal and external) is actively pursued, and that the input is considered in making decisions.
  11. Ensures program coordination and direction by collaborating and consulting with colleague executives, the Chief of Management and Administration, the Chief Operating Officer, the Deputy Archivist, the Archivist, and staff across NARA to address agency-wide lifecycle responsibilities; evaluates feedback from key subordinates and considers evaluation reports from the Government Accountability Office (GAO), NARA’s Inspector General, the Office of Management and Budget (OMB), and other relevant bodies.  
  12. Participates on the Executive Leadership Team and the Management Team, shaping NARA’s strategic direction beyond fiscal concerns and producing practical and creative high-level approaches to address related matters such as: agency-wide aligned outcomes/goals and priorities, customer- and stakeholder-focused needs and expectations, internal change management, employee satisfaction, outreach and relationship-building, “one-voice” communication, and problem resolution.

2.    Office of Budget

  1. Formulates NARA budget submissions to OMB and the Congress, including summaries, schedules and justifications, and supporting material, including testimony and briefing books; coordinates the compilation of budget estimates supporting operational and program business cases; reviews resource requests for adherence to NARA policies and approved planning assumptions, and for adequacy of justification; and discusses budget plans and options at meetings with senior management.
  2. Maintains the NARA system of administrative funds control, including preparation of apportionment and reapportionment requests, allotments, and allowances; implements funds control and employment ceiling procedures; monitors budget execution of  NARA appropriated and revolving funds, analyzes variances against plans, and makes necessary adjustments; and regularly analyzes expenditures to assess NARA’s achievement of overarching financial plans and ensure that funds are available to support program objectives as expected.  
  3. Manages preparation of NARA financial plans and supports development of operating program plans to ensure compliance with Federal financial laws and regulations; analyzes the financial implications of proposed policies, procedures, and investments to determine the business implications, costs, and benefits.
  4. Serves as the NARA representative to and coordinates with the OMB Resource Management Office for budgetary policies and procedures; reviews external reports and communications with OMB, Treasury, and congressional entities for all matters with financial management impact; and develops NARA budget policy and guidelines to implement legislation or OMB regulations that affect the budget process.  

3.    Accounting Policy and Operations

  1. Establishes policies governing financial management activities and operations, evaluates financial management processes, and provides guidance concerning financial and accounting procedures. 
  2. Manages, administers, and coordinates NARA financial management functions; works closely with NARA program offices to ensure timely and accurate processing of obligation documents, acknowledgment of receipt and acceptance of goods and services, and payment of invoices; analyzes accounting data for accuracy, maintains internal controls for financial management processes, and manages financial review processes.
  3. Serves as the principal liaison with the accounting services provider concerning accounting, financial, and payroll services and associated reporting requirements for appropriated and revolving funds.
  4. Provides payroll support and time-and-attendance controls for NARA; assists employees with payroll-related personal debt collection or reimbursement issues, including correction over- and under-payments; administers and maintains NARA’s time and attendance systems, including system access and instruction, along with payroll data integrity.
  5. Manages the NARA travel program: establishes policies governing travel and government travel cards; provides guidance concerning travel management policies and procedures; works closely with NARA program offices to ensure timely and accurate processing of travel authorizations and vouchers; analyzes travel data for accuracy and maintains internal controls for travel management processes; manages financial review processes for the travel card program; and serves as liaison with the travel management system provider.
  6. Manages the NARA purchase card program: establishes policies governing government purchase cards; provides guidance concerning purchase card policies and procedures; works closely with NARA program offices to ensure timely and accurate processing of purchase card statements; analyzes purchase card obligation data for accuracy and maintains internal controls for purchase card processes; manages financial review processes for the purchase card program; and serves as liaison with the purchase card vendor.
  7. Prepares and reviews financial reports and supporting documentation for the appropriated and revolving funds, as required by the Department of the Treasury, Office of Government Ethics, and OMB; supports the audit of NARA appropriated and revolving funds and financial management practices, reviews audit reports for deficiencies in financial management procedures, and recommends or initiates corrective actions; ensures the implementation of corrective actions relating to audit recommendations and financial management controls to guard against fraud, waste, and abuse.   
  8. Reviews rates for allocating common costs between NARA appropriated and revolving funds and recommends changes to the Chief Financial Officer; and reviews proposals and recommends to the Chief Financial Officer changes to the rates and fees charged to other agencies for services provided through the Records Centers Revolving Fund. 
  9. Manages revenue subsidiary accounting for the Records Centers Revolving Fund; ensures that cash management practices and procedures are followed and that sufficient operating funds are available for Federal Records Centers Program operations; serves as billing liaison with the accounting service provider for Records Center Revolving Fund activities; and prepares all required regulatory and financial reports for the Revolving Fund.

4.    Financial Reporting and Analysis

  1. Plans for and prepares the NARA consolidated financial statements, disclosures, and accompanying information required by the Chief Financial Officers Act (CFO Act), as amended by the Reports Consolidation Act of 2000, and the Accountability of Tax Dollars Act of 2002, and related OMB and FASAB guidance; and serves as the principal liaison to the NARA Inspector General and external auditors in support of the annual audit of the NARA financial statements.
  2. Establishes policies related to financial reporting; and provides guidance concerning financial and accounting procedure to ensure compliance with generally accepted accounting principles and Federal financial reporting requirements.  
  3. Reviews financial and other data for conformance with generally accepted accounting principles and Federal financial reporting requirements and coordinates with the accounting service provider and NARA reporting entities to resolve discrepancies.
  4. Determines required adjustments to accounting records and incorporates the adjustments into the financial statements; evaluates and recommends improvements to NARA business processes and internal controls impacting or related to NARA financial statements; and reviews internal and external audit reports and recommends improvements to address deficiencies disclosed through audit findings.
  5. Maintains effective working relationships with NARA program offices and reporting entities and the accounting services provider to ensure needed financial data is generated and reported in a timely manner.
  6. Coordinates with OMB, GAO, Treasury Department officials and other agencies to resolve financial management issues affecting NARA financial statements and the financial audit.
  7. Interprets new legislation and regulations and provides effective guidance to NARA reporting entities, program areas, and the accounting services provider; and participates in NARA information technology projects and initiatives that will impact NARA financial data.  
  8. Manages subsidiary accounting for property, plant, and equipment acquired through NARA appropriated and revolving funds.
  9. Coordinates NARA’s internal control program to ensure compliance with OMB Circular A-123, including: collection, review, and analysis of program submissions; coordinating self-testing and independent testing of management controls; and reporting statements of assurance over controls, in compliance with the Federal Managers’ Financial Integrity Act of 1982 (“FMFIA”, Public Law 97-255).  

5.    Secretary of the National Archives Trust Fund Board

  1. Provides input to the preparation of the Trust Fund and Gift Fund portions of the OMB and Congressional budget estimates.
  2. Develops the Trust Fund and Gift Fund budget, accounting, and financial policy, including the call for Trust Fund and Gift Fund operating budgets; prepares or concurs in allowances and related funding documents, and maintains records of budgetary and financial controls.
  3. Reviews National Archives Trust Fund resource requirements for adherence to approved planning assumptions and for adequacy of justification, and develops short- and long-range financial plans.
  4. Exercises the trustee authority of the National Archives Trust Fund Board (“the Board”) with respect to the property and funds administered by the Board; manages the National Archives Trust Fund and Gift Fund investment portfolios to maximize return and ensure the integrity of the Fund accounts; and controls and protects Trust Fund assets.
  5. Exercises the procurement authority of the Board and processes all Trust Fund and Gift Fund expenditures by Washington, DC, area units, including obligating documents, acknowledgment of receipt for, and acceptance of, goods or services, for payment of invoices, and travel authorizations and expenditures.
  6. Exercises the authority of the Board to utilize reimbursable services and personnel of NARA; negotiates and implements reimbursable agreements between the Board and NARA programs; reviews and approves requests for new fees and changes to existing fees; reviews and approves all requests for overtime work to be reimbursed from the National Archives Trust Fund; and reviews and approves all requests for Trust Fund reimbursement and monitors status of payments.
  7. Coordinates all Trust Fund and Gift Fund accounting and financial management functions with the accounting shared services provider and manages the Trust Fund and Gift Fund subsidiary accounting, order fulfillment, and payment processing system; evaluates accounting reports and data; prepares all required financial statements for Trust Fund and Gift Funds and prepares required regulatory reports; and reviews internal and external audit reports for deficiencies in Trust Fund and Gift Fund financial management procedures and recommends corrective actions.
  8. Sets the agenda for the National Archives Trust Fund Board meetings, briefs the Chairman and members of the Board, and maintains all records of Board meetings and actions; prepares periodic reports of Trust Fund activities to the Board members, prepares the National Archives Trust Fund annual report to the Board, and edits the report for inclusion in the NARA Consolidated Financial Statement.
  9. Processes orders and payments for reproductions of records in the National Archives of the United States, donated historical materials in NARA custody in the Washington, DC, area, and products sold by NARA to the public in the Washington, DC, area; manages the revenue-generating reproduction equipment program;  plans, develops, maintains, and operates information technology systems that support Trust Fund and Gift Fund programs; evaluates existing systems and procedures and implements revised and improved processes for Trust Fund and Gift Fund activities.
  10. Exercises other authorities delegated by the Chairman of the National Archives Trust Fund Board.

DELEGATION OF AUTHORITIES

Authorities Delegated to the Office of the Chief Financial Officer by the Archivist

6.    Chief Financial Officer

  1. Execute the duties enumerated for agency Chief Financial Officers in the Chief Financial Officers Act of 1990, as amended (Public Law 101-576, 31 U.S.C. 902).  This authority is delegated from the Archivist of the United States to the Chief Financial Officer.    
    1. Report directly to the Archivist of the United States regarding financial management matters.
    2. Oversee all financial management activities relating to NARA programs and operations.
    3. Maintain an integrated accounting and financial system, which
      1. Complies with applicable accounting principles, standards, and requirements, and internal control standards;
      2. Complies with such policies and requirements as may be prescribed by the Director of the Office of Management and Budget;
      3. Complies with any other requirements applicable to such systems; and
      4. Provides for complete, reliable, consistent, and timely information which is prepared on a uniform basis and which is responsive to the financial information needs of NARA management and for the development and reporting of cost information, the integration of accounting and budget information, and the systematic measurement of performance.
    4. Direct, manage, and provide policy guidance and oversight of NARA financial management personnel, activities, and operations, including:
      1. Preparing and annually revising an Agency plan to 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 comply with the requirements established for agency financial statements under 31 U.S.C. 3515 and with the requirements for audits of NARA financial statements established in subsections (e) and (f) of section 31 U.S.C. 3521. 
      2. Developing agency financial management budgets; 
      3. Recruitment, selection, and training of personnel to carry out agency financial management functions; 
      4. Approving and managing financial management systems design or enhancement projects; and 
      5. Approving NARA and component organization asset management systems, including systems for cash management, credit management, debt collection, and property and inventory management and control.
    5. Prepare and transmit, by not later than 60 days after the submission of the audit report required by 31 U.S.C. 3521(f), an annual report to the Archivist and the Director of the Office of Management and Budget, including:
      1. A description and analysis of the status of NARA financial management;
      2. The annual financial statements prepared under 31 U.S.C. 3521;
      3. The audit report transmitted to the Archivist under 31 U.S.C. 3521;
      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 (31 U.S.C. 1113, 3512); and
      5. Other information the Archivist considers appropriate to fully inform the President and the Congress concerning NARA financial management.
    6. Monitor the financial execution of the budget of the Agency in relation to projected and actual expenditures, and prepare and submit to the Archivist timely financial reports.
    7. Review, on a regular basis, NARA rates and fees for property and services provided, and make recommendations to the Archivist to change those rates as needed.
    8. Access all records, reports, audits, reviews, documents, papers, recommendations, or other material that are the property of NARA or that are available to NARA, and that relate to programs and operations with respect to which the Chief Financial Officer has responsibilities, except that this grant allows no access greater than that permitted under any other law to records, reports, audits, reviews, documents, papers, recommendations, or other material of the Office of Inspector General.
    9. Request such information or assistance as may be necessary for carrying out the duties and responsibilities granted the Chief Financial Officer by the Chief Financial Officers Act of 1990, as amended (P.L. 101-576), from any Federal, State, or local governmental entity. 
  2. In addition to the above responsibilities, the following delegations of authority are made by the Archivist of the United States to the Chief Financial Officer:
    1. Formulate policy governing budgeting, accounting, and financial management within NARA; establish necessary controls to ensure compliance with NARA financial policies; and coordinate NARA financial programs with OMB, Congressional committees, and other Federal agencies (31 U.S.C. 3512; OMB Circular A127).  
    2. Process and sign apportionment and reapportionment requests for NARA fund accounts; prepare and issue advice of allotments, allowances, and sub-allowances (31 U.S.C. 1513, OMB Circular A-11).  This authority may not be redelegated.
    3. Approve financial transactions, including obligations, costs, revenues, and expenses, to ensure they are recorded, accounted for properly, and comply with applicable law (31 U.S.C. 3512(c)). This authority is redelegated to the Office of Budget, Accounting Policy and Operations, and the Secretary of the National Archives Trust Fund Board.   
    4. Carry out the responsibilities assigned to the Archivist with respect to prompt payments (31 U.S.C., chapter 39).  This authority is redelegated to Accounting Policy and Operations, and the Secretary of the National Archives Trust Fund Board.  
    5. Approve reports on budget execution on an obligation basis and accrual basis, as required by the Antideficiency Act (31 U.S.C. 1341).  This authority may not be redelegated.
    6. Certify vouchers and provide written authorization to NARA employees to certify vouchers (31 U.S.C. 3325; 44 U.S.C. 2307); notify the Department of the Treasury of the certifying officer designations (I TFM 41135).  This authority is redelegated to Accounting Policy and Operations and the Secretary of the National Archives Trust Fund Board.  
    7. In accordance with the Department of Justice's Office of Legal Counsel opinion, Comptroller General's Authority to Relieve Disbursing and Certifying Officials From Liability, 15 Op. O.L.C. 80 (1991), grant relief from accountability for losses or deficiencies of disbursing officers, cashiers, or other accountable officers from cash errors of less than $3,000.  This authority may not be redelegated.
    8. Exercise the duties and responsibilities of the Archivist for authorizing and approving travel and establishing policies and procedures on behalf of the Archivist with respect to employee travel and relocation allowances (5 U.S.C., chapter 57, and the Federal Travel Regulation).  This authority is redelegated to Accounting Policy and Operations.
    9. Where not inconsistent with regulations pertaining to proceedings before administrative judges, to establish and maintain policies and procedures for claims collection and coordinate claims collection activities; and maintain write-off procedures to identify and remove uncollectible accounts from receivables and close-out procedures to terminate collection activity (31 U.S.C. 3711).  This authority is redelegated to Accounting Policy and Operations the Secretary of the National Archives Trust Fund Board. 
    10. Exercise the authority of the Archivist related to the waiver of claims arising out of an erroneous payment for travel, transportation or relocation allowances, an erroneous payment of pay and allowances to a former NARA employee (5 U.S.C. 5584), or an erroneous payment of pay and allowances to a current employee of $5,000 or less; and process the payment of claims (31 U.S.C. 3721).  This authority may not be redelegated. 
    11. Determine the rate and cycle of installment deductions for indebtedness of employees resulting from erroneous payment to or on behalf of the employees by NARA (5 U.S.C. 5514). This authority is redelegated to the Accounting Officer. Also see General Counsel’s responsibilities in NARA 101, Part 1, para. 4. 
    12. Administers contracts and other arrangements with public agencies and with private persons for the provision of accounting and financial management services and systems, travel management services and systems, travel and purchase card services, preparation of financial statements, studies and analysis, and other services, and making such payments as may be necessary to carry out the duties of the Chief Financial Officer. 

7.    Secretary of the National Archives Trust Fund Board

The following delegations of authority are made by the bylaws of the National Archives Trust Fund Board or the Archivist of the United States, as the Chairman of the National Archives Trust Fund Board, to the Secretary of the National Archives Trust Fund Board. 

  1. Solicit and receive gifts or bequests of money, securities, or other personal property, for the benefit of, or in connection with, the national archival and records administration activities administered by NARA (44 U.S.C. 2112, 2305).  This delegation of authority is subject to the requirements of NARA 404, National Archives Gift Fund.
  2. Receive money or securities given or bequeathed to the National Archives Trust Fund Board and deposit them in the National Archives Gift Fund (44 U.S.C. 2112, 2305) and invest, reinvest, or retain the money or securities as the Board determines (44 U.S.C. 2306; NATFB Resolution of 3/15/84).  This delegation of authority is subject to the requirements of NARA 404, National Archives Gift Fund.
  3. Make payments from trust funds for costs incurred by the National Archives Trust Fund Board in carrying out its duties (44 U.S.C. 2304).  
  4. Recommend a reproduction price schedule for fees or for sales of copies or reproductions of historical materials, catalogs, or other items, and determine the expenses to be paid from trust funds (44 U.S.C. 2307).  National Archives Trust Fund fee schedules are subject to the approval of the Archivist.
  5. Approve deviations from the Federal Acquisition Regulations to procure goods or services with money from Gift or Trust Funds.  This delegation of authority is subject to the requirements of NARA 404, National Archives Gift Fund.
  6. Deposit the proceeds from fees or from sales of copies or reproductions of historical materials, catalogs, or other items, and determine expenses to be paid from trust funds (44 U.S.C. 2307).  This delegation of authority is subject to the requirements of NARA 404, National Archives Gift Fund. 

8.    General Administration

  1. Accept and use voluntary and uncompensated personal services for NARA (44 U.S.C. 2105(d)).  This authority is redelegated to unit heads.  
  2. Solicit and accept gifts or bequests of money, securities, or other personal property, for the benefit of, or in connection with, the national archival and records activities administered by NARA (44 U.S.C. 2305).  This authority is retained by the Chief Financial Officer and may not be redelegated, except that the Secretary of the National Archives Trust Fund has been conferred this authority through separate delegation.  This delegation of authority is subject to the requirements of NARA 404, National Archives Gift Fund.
  3. Accept orders from other departments, establishments, bureaus, or offices for materials, supplies, equipment, work, or service pursuant to the Economy Act (31 U.S.C. 1535), and make agreements as to cost adjustments in connection therewith.  
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