Department of the Interior
Departmental Manual
Effective Date:
10/27/04
Series: Organization
Part 116: Office of Surface Mining Reclamation and
Enforcement
Chapter 4: Finance and Administration
Originating Office: Office of Surface Mining
Reclamation and Enforcement
116
DM 4
4.1 Finance and Administration Directorate. This Directorate develops policy and
coordinates and administers a comprehensive program of activities involving financial
management, human resources, and management services. The Assistant Director supports the Chief
Financial Officer (CFO) in carrying out the requirements of the CFO Act, by
ensuring that the necessary financial policies, procedures and systems are in
place and operating as intended. The Assistant Director also formulates policy,
standards, and procedures for acquisition management, property, space
management, safety and ethics; formulates policies, standards, regulations and
procedures for the audit and collection of Abandoned Mine Land (AML) fees, collection
of civil penalties, and the collection of other monies owed OSM; ensures the timely
and effective delivery of fiscal and financial services, including general accounting,
payroll accounting, travel services, financial reporting, and activity based
cost accounting; and formulates and reviews goals, programs, and functions in
these areas.
A. Division of Financial Management. The Chief, Division of Financial Management,
serves as the Deputy Chief Financial Officer on matters pertaining to the CFO
Act. The Chief, Division of Financial
Management, and the Chief, Office of Planning, Analysis and Budget also assist
and coordinate CFO activities throughout the Bureau. The CFO activities include budgeting,
accounting and financial management, management controls and audit follow-up,
and property and acquisition management.
This
Division provides a full range of fiscal services including payments,
collections, travel, cash management, cost center, and general ledger
accounting. The Division develops and
controls accounting and financial reporting systems for all OSM programs; enters
all accounting data into the bureau’s financial accounting systems, and
processes and audits payment vouchers including contract payments, grants
payments, vendor invoices, travel and transportation vouchers, and payments to
other Government agencies. The Division
maintains the Standard General Ledger, funding files, accounts current files
and subsidiary ledgers; performs ongoing analysis and reconciliation of
financial data (input/output) to ensure adequacy of supporting documentation
and integrity of financial balances to prevent Anti-Deficiency Act violations;
and prepares financial reports to Treasury, the Office of Management and Budget,
Interior, and offices within the Bureau.
The Division operates the automated AML fee collection payment system; is
responsible for the collection and management of all monies due OSM under the
provisions of the Surface Mining Control and Reclamation Act of 1977 (SMCRA);
and is responsible for managing a series of internal and external processes for
assuring that the funds owed to the Bureau under Titles IV and V of SMCRA are
collected in full. In cases where all
effective methods of collection have failed to collect a debt, the Division is
responsible for resolving and liquidating the delinquent debt through referrals
to the Treasury and Justice Departments.
B. Division of Compliance Management. This Division ensures that a high degree of
compliance is achieved with SMCRA requirements for reporting coal tonnage and
related data, and paying abandoned mine reclamation fees. To accomplish this outcome, the Division
provides coal mine operators with the information and assistance needed to
comply. The compliance staff contacts
all new operators and offers insights on record keeping and reporting. Another
facet of the compliance program involves a comprehensive audit effort. Each year, the Division conducts reviews of
coal companies’ books and records and associated controls to ensure that fee
reports are accurate. The audits are
intended to serve as a strong deterrent to noncompliance and to identify
reporting discrepancies. Should
companies dispute the audit findings, independent reviewing auditors adjudicate
the appeals. The auditors are authorized
to collect additional amounts due on-the-spot to expedite the process. The final component of the compliance program involves
enforcement. Should operators fail to
accurately report and pay fees, or make records available for audit, the Division
will issue notices of violation, which are accompanied by fines. Those notices can lead to orders to cease all
mining operations if the violations are not abated.
To promote fairness and consistency among all fee payers, the Division
monitors prevailing industry practices as they relate to coal mining operations
and sales transactions. The information thus
gathered provides a basis for determining whether policy and/or regulatory changes
are necessary to ensure fairness and consistency in compliance. The Division
also coordinates its work activities with other Federal, State, and Tribal
organizations to share information, enhance efficiency and promote mission
accomplishment.
C. Division of Human Resources. This Division is responsible for developing
national policies for personnel activities including recruitment,
classification, position management, pay and leave administration, employment
services, employee/labor management relations, incentive awards, performance
management, retirement, ethics, personnel security, employee development and
employee benefits. This Division
provides all personnel services to employees nationwide and assists managers in
administering their personnel responsibilities.
D. Division of Administration. This Division is responsible for providing
direct support to Headquarters staff, providing nation‑wide safety
management policy and leadership direction, and providing OSM administrative
policy guidance on acquisition, space, personal and real property, vehicle/fleet
management, printing, reprographics, and mail handling. The Division is responsible for liaison and
coordination with the Department on all functions within its purview including
implementation of A-76 and productivity improvement. The Division provides administrative support
to Headquarters and assists the field as required. This Division administers the Business and
Economic Development programs.
10/27/04 #3660
Replaces 6/29/01 #3367