Authority and Responsibilities for Implementation of the Chief Financial Officers Act of 1990 and Related Legislation, 13863-13867 [2017-05183]

Download as PDF asabaliauskas on DSK3SPTVN1PROD with NOTICES2 Federal Register / Vol. 82, No. 49 / Wednesday, March 15, 2017 / Notices e. Providing data and information on agency activity for incorporation into Departmental reports; f. Designating facility energy supervisors in Department operated facilities and ensuring a sufficient number of trained energy managers throughout the Department to implement the provisions of law and regulation relating to energy and water conservation; g. Where programs include a project or activity involving construction or leasing of property, ensuring that the responsible program manager conducts an environmental assessment; and, analyzes findings of environmental assessments and makes final decisions regarding the significance of environmental consequences; 7. Voluntary Health and Wellness Programs. Supporting the Department’s voluntary health and occupational wellness programs and drug-free workplace program. 8. Commercial Services Management (formerly Competitive Sourcing). a. Establishing agency procedures necessary to carry out the provisions of the law, regulation and Departmental directives relating to commercial services management. b. Designating an agency official as the central point of contact for commercial services management and ensuring the timely and appropriate completion of required activities and notices. 8. The Solicitor of Labor. The Solicitor of Labor is delegated authority and assigned responsibility for providing legal advice and assistance to all officers of the Department relating to the administration of all of the elements of this Order and the statutory provisions, regulations, and Executive Orders listed above. The Solicitor of Labor shall have responsibility for legal advice and assistance through rulings and interpretations of applicable laws and regulations and for drafting services. The bringing of legal proceedings under those authorities, the representation of the Secretary and other officials of the Department of Labor, and the determination of whether such proceedings or representations are appropriate in a given case, are delegated exclusively to the Solicitor. 9. Reservation of Secretary’s Authority and Responsibility. A. The submission of reports and recommendations to the President and the Congress is reserved to the Secretary. B. This Secretary’s Order does not affect the authorities and responsibilities of the Office of Inspector General under the Inspector VerDate Sep<11>2014 18:19 Mar 14, 2017 Jkt 241001 13863 General Act of 1978, as amended, or under Secretary’s Order 4–2006. 10. Re-delegation of Authority. Unless identified as non-delegable under this Order, authorities delegated within this Order may be re-delegated, provided, however, that re-delegation shall in no way diminish the delegating official’s responsibility. 11. Effective Date. This order is effective immediately. 14. OMB Circular No. A–136, Financial Reporting Requirements (October 7, 2016). 15. Budget Enforcement Act of 1990 (Pub. L. 101–508, Title VIII), as amended. 16. Congressional Budget Act of 1974. 17. Balanced Budget and Emergency Deficit Control Act of 1985. 18. 31 U.S.C. Chapter 11. Edward C. Hugler, Acting Secretary of Labor. 1. Secretary’s Order 04–2009 is superseded and canceled. 2. This Order does not affect Secretary’s Order 14–2006, Internal Control Program (June 20, 2006). 3. All references to the Office of the Comptroller, Office of the Assistant Secretary for Administration and Management (OASAM), in Secretary’s Orders, DLMS Chapters, and other Departmental issuances shall be considered to refer to the Office of the Chief Financial Officer. 4. Directives inconsistent with this Order are rescinded to the extent of the inconsistency. [FR Doc. 2017–05189 Filed 3–14–17; 8:45 am] BILLING CODE P DEPARTMENT OF LABOR [Secretary’s Order 02–2017] Authority and Responsibilities for Implementation of the Chief Financial Officers Act of 1990 and Related Legislation Date: January 18, 2017. 1. Purpose To delegate authority and assign responsibilities for implementation of the Chief Financial Officers Act of 1990 and related legislation. 2. Authorities and Directives Affected A. Authorities 1. Chief Financial Officers Act of 1990, as amended (Pub. L. 101–576). 2. Federal Managers’ Financial Integrity Act of 1982 (Pub. L. 97–255). 3. Government Performance and Results Act of 1993 (Pub. L. 103–62). 4. Government Management Reform Act of 1994 (Pub. L. 103–356). 5. Clinger-Cohen Act of 1996 (Pub. L. 104–106, Division E). 6. Federal Financial Management Improvement Act of 1996 (Pub. L. 104– 208, Title VIII). 7. Reports Consolidation Act of 2000 (Pub. L. 106–531). 8. Improper Payments Information Act of 2002 (Pub. L. 107–300). 9. Accountability of Tax Dollars Act of 2002 (Pub. L. 107–289). 10. 29 U.S.C. 563, 563a, and 564, authorizing the Working Capital Fund at the Department of Labor. 11. Office of Management and Budget (OMB) Circular No. A–11, Preparation, Submission and Execution of the Budget (July 1, 2016). 12. OMB Circular No. A–123, Management’s Responsibility for Internal Control (July 15, 2016). 13. OMB Circular No. A–134, Financial Accounting Principles and Standards (May 20, 1993). PO 00000 Frm 00076 Fmt 4703 Sfmt 4703 B. Directives Affected 3. Background and Organization The Chief Financial Officers Act of 1990, as part of overall Federal financial management reforms, mandated the establishment of a Chief Financial Officer (CFO) and Deputy Chief Financial Officer in all Cabinet-level Federal agencies, including the Department of Labor (DOL). The CFO is appointed by the President and confirmed by the Senate, and by statute reports directly to the Secretary. The Deputy CFO is a career-reserved position in the Senior Executive Service who reports directly to the CFO. The CFO heads the Office of the Chief Financial Officer (OCFO), which has such component organization units, staffing, and funding as are authorized. 4. Delegation of Authority As specified in the CFO Act, at 31 U.S.C. 902, and as detailed in Paragraph 5 of this Order, the Chief Financial Officer is delegated authority to oversee the financial management functions of the Department. 5. Assignment of Responsibilities to the Chief Financial Officer A. As required by the CFO Act, the CFO shall— 1. Report directly to the Secretary and Deputy Secretary regarding financial management matters; 2. Oversee all financial management activities relating to the programs and operations of the Department; 3. Develop and maintain an integrated Departmental accounting and financial E:\FR\FM\15MRN1.SGM 15MRN1 asabaliauskas on DSK3SPTVN1PROD with NOTICES2 13864 Federal Register / Vol. 82, No. 49 / Wednesday, March 15, 2017 / Notices management system, including financial reporting and internal controls, which— a. Complies with applicable accounting principles, standards, and requirements, and internal control standards; b. Complies with such policies and requirements as may be prescribed by the Director of the Office of Management and Budget; c. Complies with any other requirements applicable to such systems; and d. Provides for— 1. Complete, reliable, consistent, and timely information which is prepared on a uniform basis and which is responsive to the financial information needs of Departmental management; 2. The development and reporting of cost information; 3. The integration of accounting and budgeting information; and 4. The systematic measurement of financial performance; 4. Make recommendations to the Secretary regarding the selection of the Deputy Chief Financial Officer of the Department, who will have the qualifications outlined in the CFO Act at 31 U.S.C. 903; 5. Direct, manage, and provide policy guidance and oversight of Departmental financial management personnel, activities, and operations, including— a. The preparation and annual revision of a Departmental plan to— 1. Implement the 5-year financial management plan prepared by the Director of the Office of Management and Budget under 31 U.S.C. 3512(a)(3); and 2. Comply with the requirements for financial statements and audits established under 31 U.S.C. 3515, 3521(e), and 3521(f); b. The development of Departmental financial management budgets; c. The recruitment, selection, and training of personnel to carry out Departmental financial management functions; d. The approval and management of Departmental financial management systems design or enhancement projects; e. The implementation of Departmental asset management systems, including systems for cash management, credit management, debt collection, and property and inventory management and control; f. Prepare and transmit an annual report to the Secretary and the Director of the Office of Management and Budget, consistent with the requirements of OMB Circular No. A– 136, which shall include— VerDate Sep<11>2014 18:19 Mar 14, 2017 Jkt 241001 1. A description and analysis of the status of financial management of the Department; 2. The annual financial statements prepared under 31 U.S.C. 3515; 3. The audit report transmitted to the Secretary under 31 U.S.C. 3521(f); 4. A summary of the reports on internal accounting and administrative control systems submitted to the President and the Congress under the amendments made by the Federal Managers’ Financial Integrity Act of 1982 (Pub. L. 97–255); and 5. Other information the Secretary considers appropriate to fully inform the President and the Congress concerning the financial management of the Department; 6. Monitor the financial execution of the budget of the Department in relation to actual expenditures and prepare and submit to the Secretary timely financial performance reports; and 7. Review, on a biennial basis, the fees, royalties, rents, and other charges imposed by the Department for services and things of value it provides, and make recommendations on revising those charges to reflect costs incurred by it in providing those services and things of value. B. The CFO will have the following additional responsibilities: 1. Budget a. Issuing policy guidance and instructions to prepare the Department’s performance budgets for internal decision-making, for OMB, and for the Congress. b. Reviewing and analyzing agency budget requests to the Department. c. Reviewing, analyzing, consolidating and packaging all Departmental budget submissions to the OMB and Congress to ensure technical accuracy and conformance with established policy. d. Coordinating all information developed in support of budget requests to OMB and to Congress. e. Providing staff support in preparing lead Departmental representations for press briefings and Congressional hearings on the Department’s budget. f. Assisting the Office of Congressional and Intergovernmental Affairs in coordinating the preparation of briefing materials for the Secretary and Agency heads. g. Issuing policy guidance and instructions on the preparation of apportionments. h. Monitor the financial execution of the budget of the Department in relation to actual expenditures, and prepare and submit to the Secretary timely financial performance reports. i. Provide leadership, direction, coordination, and related services PO 00000 Frm 00077 Fmt 4703 Sfmt 4703 concerning budget execution for the Department and its component agencies. j. Participate with Departmental Agency heads and other staff at a policy and decision-making level in the Departmental budget execution review process. k. Review the budget requests for all Departmental and component agency financial management functions; recommend to the Secretary their modification as necessary to ensure that appropriate resources are requested to effectively and efficiently perform necessary financial and related functions. l. Promote the development and reporting of cost information in support of the systematic measurement of performance in appropriate budget documents. m. Manage and oversee the Department’s administrative control of funds from the time funds are allotted to the DOL agencies. 2. Policy Duties a. Develop and promulgate accounting and financial management policies for DOL and its component agencies, and review and approve component agency financial policies, procedures, and structures for adherence to the policies of DOL and other Federal agencies. b. Ensure compliance throughout DOL, and its component agencies, with applicable accounting standards and principles, and financial information and system functional standards, including the standards promulgated by the Federal Accounting Systems Advisory Board, the Federal Government’s Standard General Ledger, the core requirements for financial systems, and the financial statement form and content guidance issued by OMB. c. Exercise overall responsibility for the Department’s compliance with FMFIA and for the Department’s fiscal integrity; serve on the Department’s Internal Control Board; report directly to the Secretary on internal control matters; carry out the responsibilities specified in Secretary’s Order 14–2006, Internal Control Program, for the CFO and the Internal Control Principal for financial systems and mixed systems that are significantly financial. d. Ensure adequate controls are in place over asset management, including cash management operations, credit management and debt collection operations, and real property, equipment, and inventories. e. Participate with Departmental Agency heads and other staff in the policy review of proposed legislative E:\FR\FM\15MRN1.SGM 15MRN1 Federal Register / Vol. 82, No. 49 / Wednesday, March 15, 2017 / Notices asabaliauskas on DSK3SPTVN1PROD with NOTICES2 and program initiatives from a financial management perspective. f. Ensure that component agencies gather timely and accurate financial information to manage and oversee major procurements. g. Develop policies and procedures for investigating potential violations of the Anti-Deficiency Act; working under policies established by the CFO, and in cooperation with the ASAM and the Solicitor of Labor, notify the Secretary of Anti-Deficiency Act violations, and transmit agency reports of AntiDeficiency Act violations to the Secretary for transmittal to the President, Congress, OMB, and the Government Accountability Office, as applicable. 3. Financial Systems Duties . Review and approve the design and operation of component agency financial, accounting, and asset systems, specifically including the financial aspects of grant management systems, debt collection systems, and other systems defined by FFMIA. a. Provide oversight of, and issue core requirements and standards related to, component agency financial systems, activities, and operations, including preparation and revision of agency financial management plans and financial performance reports. b. In coordination with the ASAM, establish policies, procedures, and other guidelines to prescribe the form, content, and frequency of accounting information to be reported from component agency systems to meet DOL and central Federal agency information requirements. c. Participate in the review and approval process of information systems that provide, at least in part, financial and/or program performance data. d. In consultation with the Chief Information Officer (CIO), ensure that the accounting, financial, asset management, and other information systems of the Department are designed, developed, maintained, and used effectively to provide financial or program performance data for financial statements of the Department. e. Ensure, in consultation with the CIO, that program information systems provide financial, budget, and programmatic data on a reliable, consistent and timely basis to agency financial management systems. f. Recommend to the Secretary any information resource management and budget decisions affecting financial management processes, systems, and operations. g. Consult with the CIO to ensure sufficient oversight and security exist to VerDate Sep<11>2014 18:19 Mar 14, 2017 Jkt 241001 maintain the integrity of information systems that affect the preparation and presentation of the Department’s financial statements. 4. External Reporting Duties . Prepare the financial management components of the annual Performance and Accountability Report (PAR) for transmittal to the Secretary and the Director of OMB. The PAR will meet the requirements of OMB Circular No. A–136, and shall include, in part— 1. A description and analysis of the status of financial management of the Department; 2. The Department’s annual financial statements and accounting reports, including, where appropriate, pertinent performance measures; 3. The audit report transmitted to the Secretary; 4. The annual report required to be submitted to the President and the Congress under the FMFIA; 5. The report required by the Improper Payments Information Act; 6. The Management Assurance Statement required by OMB Circular No. A–123; 7. The annual financial management report required by the Chief Financial Officers Act; and 8. Other information the Secretary considers appropriate to fully inform the President and the Congress concerning the financial management of the Department. a. Prepare the semi-annual audit resolution reports required by the Amendments to the Inspector General Act. b. Coordinate and manage financial management reporting requirements as may be imposed by OMB, the Department of the Treasury, other central Federal agencies, and Congress. c. In coordination with the ASAM and Agency heads, develop reporting mechanisms that integrate program performance and financial data, and facilitate the display of such data in budget documents, financial statements, and other pertinent communications. d. In consultation with the CIO, ensure financial statements support: 1. Assessments and revisions of mission-related and administrative processes of the Department; and 2. Measurement of the performance of investments made by the Department in information systems. 5. Financial Management Personnel Duties . Provide oversight of, and issue core requirements and standards related to, component agency financial management personnel. PO 00000 Frm 00078 Fmt 4703 Sfmt 4703 13865 a. Provide policy advice and assistance to DOL executives, including component agency heads, on all personnel matters affecting financial management personnel throughout the DOL and its component agencies, and on budget and staffing levels for component agency financial functions. b. Review all proposed personnel selections, skill requirements, performance standards, and position descriptions for financial management personnel at the GS–15 level and above throughout the DOL and its component agencies; discuss any problems with the component agency head and appeal any unresolved issue to the Secretary through the Deputy Secretary. c. Manage a comprehensive training and development program for budget analysts, accountants, financial managers, and financial technicians; ensure that staff skills are commensurate with requirements; and implement a Continuing Professional Education (or similar) program. 6. Financial Programmatic Duties . Manage Departmental programs on audit resolution, travel management, cash management, debt collection, asset management, and financial management activities. a. Manage centralized Departmental accounting functions for fund and cost accounting, capitalized assets accounting, grant accounting, DOL employee compensation and benefits, and voucher, commercial bill, and other payments. b. Exercise Departmental approval authority over interagency transactions involving component agency program funds, such as for investment or transfer. c. Establish and chair a CFO Advisory Council within DOL to provide a forum for component organizations to advise and support the CFO in matters affecting the financial community. The Advisory Council will facilitate the dissemination of financial policies established by the CFO to component agencies. d. Maintain and operate a Working Capital Fund (WCF) and related accounts offering, as appropriate and advantageous to the Department, a comprehensive program of centralized services funded by customer agency reimbursements in advance that: 1. Ensures customer agencies access to meaningful information on the full costs of those centralized services, conditions for usage, and the cost allocation formulas employed in the lawful distribution of annual charges against the respective agency appropriation accounts; and E:\FR\FM\15MRN1.SGM 15MRN1 asabaliauskas on DSK3SPTVN1PROD with NOTICES2 13866 Federal Register / Vol. 82, No. 49 / Wednesday, March 15, 2017 / Notices 2. Ensures, through the creation and regular convening of a Working Capital Fund Committee, the opportunities for meaningful and informed customer agency participation or representation in reviewing WCF activities, costs, and charges, and in recommending changes or improvements to the CFO. 3. Is operated on the basis of agency reimbursement agreements between customers and service providers and timely cost assessments and related adjustments for services provided or offered. e. Provide technical reviews of finance offices in the DOL and its component agencies, and oversee component agency financial systems as defined in the FFMIA. f. Appraise centralized and decentralized operations and organizations to determine more effective and cost-efficient methods of performing required financial functions. g. Serve as the Department’s Improper Payment Reduction Coordinator, with responsibilities including, but not limited to: 1. Coordinating the establishment of policies and procedures for assessing Departmental, component agency, and program risks of improper payments; 2. Coordinating Departmental, component agency, and program management actions to reduce improper payments. These duties include: i. Assigning responsibility for specific areas of improper payment-related activities to appropriate component agency, program, or activity officials; ii. Coordinating the development of detailed action plans to determine the nature and extent of possible improper payments for all DOL programs and activities spending Federal funds; iii. Assisting component agency and program management in identifying cost-effective control activities to address identified risk areas; iv. Assisting component agency and program management in establishing improper payment reduction goals or targets and measuring performance against those goals to determine progress made and areas needing additional action; v. Developing procedures for working with OMB and the Congress to address barriers encountered that inhibit actions to reduce improper payments; and vi. Coordinating periodic reporting, through publicly available documents, to the Secretary, OMB, and the Congress on the progress made in achieving improper payment reduction targets and future action plans for controlling improper payments; and 3. Providing a quarterly status report to the Deputy Secretary on VerDate Sep<11>2014 18:19 Mar 14, 2017 Jkt 241001 Departmental activities to identify and reduce improper payments. C. In addition to the authority otherwise provided in this Order, the CFO— 1. Shall have access to all records, reports, audits, reviews, documents, papers, recommendations, or other material which are the property of the Department or which are available to the Department, and which relate to programs and operations with respect to which the CFO has responsibilities; 2. May request such information or assistance as may be necessary for carrying out the duties and responsibilities provided by this Order from any Federal, State, or local governmental entity; and 3. To the extent and in such amounts as may be provided in advance by appropriations Acts, may— a. Enter into contracts and other arrangements with public agencies and with private persons for the preparation of financial statements, studies, analyses, and other services; and b. Make such payments as may be necessary to carry out the provisions of this Order. 6. Assignment of Responsibilities to Other Individuals A. Unless modified by this Order, the heads of component Agencies retain previously delegated responsibilities and authority. In the context of the Department’s financial management program, they are specifically charged with the responsibility to— 1. In consultation with the CFO and the CIO, define program information needs and develop strategies, systems, and capabilities to meet those needs. 2. Perform transaction and operational level financial functions in accordance with policies, requirements, and procedures established by the CFO. 3. Direct financial staffs and functions in their respective component agencies consistent with those policies and procedures established by the CFO. 4. Facilitate the CFO’s oversight responsibilities with respect to financial operations and component agency program financial systems by providing and maintaining system documentation, audit trails, summary or detailed transaction data, and such other information as the CFO may require. 5. Fully solicit, consider, and cooperate with the CFO in the review of proposed appointment, promotion, and other personnel actions affecting financial management staff at the GS–15 level and above. 6. Manage grants, procurement, property, debt management/accounts receivable, and other management PO 00000 Frm 00079 Fmt 4703 Sfmt 4703 systems for their respective component agencies, in a manner consistent with the CFO’s responsibilities prescribed in this Order. B. Agency Heads are delegated authority and assigned responsibility for: 1. Budget a. In accordance with established policies and guidelines, developing agency budget proposals for the budget years for consideration during the internal decision process and for the Department’s submission to OMB based on the Secretary’s decisions. b. Providing information in support of budget proposals, through the ASAM or identified designee, for the OMB submission and Budget Justifications for Congress. c. Ensuring information provided in the agency budget is consistent with the Department’s strategic plan and performance requirements. d. Meeting with OMB staff and testifying before Congress to expand upon and answer questions pertaining to the Department’s budget request in support of their respective agency programs. C. The Inspector General— 1. Retains full responsibility for previously delegated budget and financial management activities pertaining to his or her own office, but will participate with the CFO in integrating such delegated assignments with the overall financial management program of the Department. 2. Will participate, where appropriate, in joint reviews with the CFO of selected financial management functions, operations, and systems. 3. Will participate with the CFO in the resolution of audit issues, findings, and recommendations, including those involved in the annual financial statements, consistent with its statutory responsibilities for managing an audit program. D. The Solicitor of Labor is responsible for providing legal advice and assistance to the Secretary, Deputy Secretary, CFO, Working Capital Fund Committee established pursuant to paragraph 5 above, and all other Department of Labor officials who are assigned responsibilities for implementation of this Order, except as provided in Secretary’s Order 4–2006 with respect to the Office of Inspector General. 7. Communications In consonance with the assignments of responsibility above, the Office of the Chief Financial Officer shall ensure that the Agency Administrative Officers are apprised of communications to E:\FR\FM\15MRN1.SGM 15MRN1 Federal Register / Vol. 82, No. 49 / Wednesday, March 15, 2017 / Notices component agency financial staff. Similarly, component agencies shall keep the Chief Financial Officer apprised of directives and other communications affecting their financial staff. 8. Reservations of Authority A. Unless otherwise stated in this Order, the submission of reports and recommendations to the President and the Congress concerning the administration of statutory or administrative provisions is reserved to the Secretary. B. Except as provided in Paragraph (5)(D)(1), this Order does not provide to the CFO any access greater than permitted under any other law to records, reports, audits, reviews, documents, papers, recommendations, or other material of the Office of Inspector General. 9. Redelegations and Transfers of Authority Unless provided otherwise in this or another Secretary’s Order, the authority delegated in this Order may be redelegated or transferred, as permitted by law or regulation. 10. Effective Date This Order is effective immediately. Edward C. Hugler, Acting Secretary of Labor. [FR Doc. 2017–05183 Filed 3–14–17; 8:45 am] BILLING CODE P DEPARTMENT OF LABOR Occupational Safety and Health Administration [Docket No. OSHA–2006–0040] SGS North America, Inc.: Application for Expansion of Recognition Occupational Safety and Health Administration (OSHA), Labor. ACTION: Notice. AGENCY: In this notice, OSHA announces the application of SGS North America, Inc., for expansion of its recognition as a Nationally Recognized Testing Laboratory (NRTL) and presents the Agency’s preliminary finding to grant the application. DATES: Submit comments, information, and documents in response to this notice, or requests for an extension of time to make a submission, on or before March 30, 2017. ADDRESSES: Submit comments by any of the following methods: 1. Electronically: Submit comments and attachments electronically at http:// asabaliauskas on DSK3SPTVN1PROD with NOTICES2 SUMMARY: VerDate Sep<11>2014 18:19 Mar 14, 2017 Jkt 241001 www.regulations.gov, which is the Federal eRulemaking Portal. Follow the instructions online for making electronic submissions. 2. Facsimile: If submissions, including attachments, are not longer than 10 pages, commenters may fax them to the OSHA Docket Office at (202) 693–1648. 3. Regular or express mail, hand delivery, or messenger (courier) service: Submit comments, requests, and any attachments to the OSHA Docket Office, Docket No. OSHA–2006–0040, Technical Data Center, U.S. Department of Labor, 200 Constitution Avenue NW., Room N–3508, Washington, DC 20210; telephone: (202) 693–2350 (TTY number: (877) 889–5627). Note that security procedures may result in significant delays in receiving comments and other written materials by regular mail. Contact the OSHA Docket Office for information about security procedures concerning delivery of materials by express mail, hand delivery, or messenger service. The hours of operation for the OSHA Docket Office are 10:00 a.m.–2:30 p.m., e.t. 4. Instructions: All submissions must include the Agency name and the OSHA docket number (OSHA–2006–0040). OSHA places comments and other materials, including any personal information, in the public docket without revision, and these materials will be available online at http:// www.regulations.gov. Therefore, the Agency cautions commenters about submitting statements they do not want made available to the public, or submitting comments that contain personal information (either about themselves or others) such as Social Security numbers, birth dates, and medical data. 5. Docket: To read or download submissions or other material in the docket, go to http://www.regulations.gov or the OSHA Docket Office at the address above. All documents in the docket are listed in the http:// www.regulations.gov index; however, some information (e.g., copyrighted material) is not publicly available to read or download through the Web site. All submissions, including copyrighted material, are available for inspection at the OSHA Docket Office. Contact the OSHA Docket Office for assistance in locating docket submissions. 6. Extension of comment period: Submit requests for an extension of the comment period on or before March 30, 2017 to the Office of Technical Programs and Coordination Activities, Directorate of Technical Support and Emergency Management, Occupational Safety and Health Administration, U.S. PO 00000 Frm 00080 Fmt 4703 Sfmt 4703 13867 Department of Labor, 200 Constitution Avenue NW., Room N–3655, Washington, DC 20210, or by fax to (202) 693–1644. FOR FURTHER INFORMATION CONTACT: Information regarding this notice is available from the following sources: Press inquiries: Contact Mr. Frank Meilinger, Director, OSHA Office of Communications, U.S. Department of Labor, 200 Constitution Avenue NW., Room N–3647, Washington, DC 20210; telephone: (202) 693–1999; email: meilinger.francis2@dol.gov. General and technical information: Contact Mr. Kevin Robinson, Director, Office of Technical Programs and Coordination Activities, Directorate of Technical Support and Emergency Management, Occupational Safety and Health Administration, U.S. Department of Labor, 200 Constitution Avenue NW., Room N–3655, Washington, DC 20210; phone: (202) 693–2110 or email: robinson.kevin@dol.gov. SUPPLEMENTARY INFORMATION: I. Notice of the Application for Expansion The Occupational Safety and Health Administration is providing notice that SGS North America, Inc. (SGS), is applying for expansion of its current recognition as an NRTL. SGS requests the addition of two test standards to its NRTL scope of recognition. OSHA recognition of an NRTL signifies that the organization meets the requirements specified in 29 CFR 1910.7. Recognition is an acknowledgment that the organization can perform independent safety testing and certification of the specific products covered within its scope of recognition. Each NRTL’s scope of recognition includes (1) the type of products the NRTL may test, with each type specified by its applicable test standard; and (2) the recognized site(s) that has/have the technical capability to perform the product-testing and productcertification activities for test standards within the NRTL’s scope. Recognition is not a delegation or grant of government authority; however, recognition enables employers to use products approved by the NRTL to meet OSHA standards that require product testing and certification. The Agency processes applications by an NRTL for initial recognition and for an expansion or renewal of this recognition, following requirements in Appendix A to 29 CFR 1910.7. This appendix requires that the Agency publish two notices in the Federal Register in processing an application. In the first notice, OSHA announces the application and provides its preliminary E:\FR\FM\15MRN1.SGM 15MRN1

Agencies

[Federal Register Volume 82, Number 49 (Wednesday, March 15, 2017)]
[Notices]
[Pages 13863-13867]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-05183]


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DEPARTMENT OF LABOR

[Secretary's Order 02-2017]


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

Date: January 18, 2017.

1. Purpose

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

2. Authorities and Directives Affected

A. Authorities

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

B. Directives Affected

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

3. Background and Organization

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

4. Delegation of Authority

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

5. Assignment of Responsibilities to the Chief Financial Officer

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

[[Page 13864]]

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

1. Budget

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

2. Policy Duties

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

[[Page 13865]]

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

3. Financial Systems Duties

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

4. External Reporting Duties

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

5. Financial Management Personnel Duties

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

6. Financial Programmatic Duties

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

[[Page 13866]]

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

6. Assignment of Responsibilities to Other Individuals

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

7. Communications

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

[[Page 13867]]

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

8. Reservations of Authority

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

9. Redelegations and Transfers of Authority

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

10. Effective Date

    This Order is effective immediately.

Edward C. Hugler,
Acting Secretary of Labor.
[FR Doc. 2017-05183 Filed 3-14-17; 8:45 am]
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