U.S. DEPARTMENT OF AGRICULTURE
WASHINGTON, DC 20250
| AGENCY INTERNAL |
NUMBER: DR 1043-40 |
|
| SUBJECT: Assignment of Responsibilities for Review and Oversight of |
DATE: 960701 |
OPI: Office of the Chief Financial Officer |
Working Capital Fund Activities
DDSTEXT
1 PURPOSE
This Regulation identifies and establishes, where necessary,
individuals and organizations responsible for the financial
health of and efficient operation of activities supported by
the Departmental Working Capital Fund (WCF). It describes the
roles and responsibilities of the Chief Financial Officer
(CFO), the Assistant Secretary for Administration (ASA), the
Controller of the WCF, and others as they relate to the
financial management of the WCF and as they conform to
requirements under the Chief Financial Officers Act of 1990 and
Departmental reorganization activities.
2 BACKGROUND/CANCELLATIONS
Departmental Regulation 1043-15 (April 8, 1983) is hereby
canceled and superseded with this Regulation.
In April 1983, Departmental Regulation 1043-15 was approved,
establishing offices and processes to ensure the effective and
efficient operation and review of WCF activities. This
structure enabled the WCF to operate productively in several
ways: by establishing avenues for agency user oversight, by
providing mechanisms for making recommendations on WCF finances
and operations, by establishing an office of WCF Controller to
manage the day-to-day financial oversight requirements of the
WCF, and by defining responsibilities for staff offices and
activity centers providing services with WCF support.
However, this structure is no longer adequate to meet the new
environment both inside and outside the WCF. The Chief
Financial Officers Act of 1990 established a Chief Financial
Officer in USDA responsible for financial management and
oversight. There were no provisions in the superseded
Regulation to enable the CFO to fulfill his responsibilities
regarding the WCF. Also, over this period, the reorganization
and restructuring of the Department have changed the
environment in which the WCF operates. The scope of the WCF
expanded in such a way -- both in the number of services and
customers served -- that a more effective customer-oriented
user/provider relationship is needed. This Regulation
addresses each of these items.
3 INDIVIDUALS AND ORGANIZATIONS COVERED BY THIS REGULATION
a Chief Financial Officer and Deputy Chief Financial Officer
b Assistant Secretary for Administration and Deputy Assistant
Secretary for Administration
c Under and Assistant Secretaries (Mission Areas)
d Department-level General Officers
e WCF Controller
f Organizations managing WCF activities
g WCF Executive Committee. A high-level, senior management
group established to provide the Chief Financial Officer
with advice and counsel with regard to management of the
WCF. The Committee shall be comprised of:
(1) Chief Financial Officer, who shall serve as
Chairperson of the Committee, and Deputy Chief
Financial Officer.
(2) Assistant Secretary for Administration, who shall
serve as Vice-Chairperson of the Committee, and Deputy
Assistant Secretary for Administration.
(3) A representative of each mission area Under or
Assistant Secretary, appointed by the respective Under
or Assistant Secretaries. Each representative so
named shall serve a term of appointment until the
expiration of the fiscal year (not to exceed one
year), renewable at the discretion of the Under or
Assistant Secretary.
(4) Controller of the WCF.
(5) A representative appointed by the Director, Office of
Budget and Program Analysis.
(6) Director, Office of Operations.
(7) Ex officio: A senior individual representing
Departmental Administration policy/modernization
designated by the Assistant Secretary for
Administration.
h WCF Working Group. A group reporting to the WCF Executive
Committee, comprised of:
(1) WCF Controller, who shall serve as Executive Secretary
to the Executive Committee and this Working Group.
(2) A representative from each mission area represented on
the WCF Executive Committee to serve as spokesperson
for that mission area. Representatives are to be
selected by the respective mission area representative
on the WCF Executive Committee and may be the WCF
Executive Committee member. Other individuals may be
designated by the respective WCF Executive Committee
mission area representatives to assist the Working
Group in technical and financial analyses or other
such activities in support of the Working Group.
(3) A representative appointed by the Director, Office of
Budget and Program Analysis.
4 ASSIGNMENT OF MAJOR RESPONSIBILITIES
a General
The Chief Financial Officer, Assistant Secretary for
Administration, Controller of the WCF, staff office
directors, WCF Executive Committee, and WCF Working Group
shall cooperate to the extent practical in carrying out any
and all responsibilities including such studies, reviews,
or other internal control processes aimed at improvement or
oversight of the Fund's activities.
b The Chief Financial Officer, in addition to
responsibilities set forth in Section 4.c., below, has
ultimate responsibility for:
(1) Serving as Chairperson, WCF Executive Committee.
(2) The financial health of the WCF.
(3) Overall management authority over financial aspects of
WCF activities and that portion of organizational
service units supported by the WCF.
(4) Approval of any new or expanded centralized services
prior to submission to the Secretary for transmittal
to OMB in conformance with 7 U.S.C. 2235. Submission
of such requests will be coordinated with the Office
of Budget and Program Analysis.
c Department-level General Officers administering activities
with WCF support shall have responsibility for:
(1) Overall authority for aspects of service delivery and
activity operation over those activities and the
related organizational units supported by the WCF that
they administer, consistent with existing delegations
of authority.
(2) Preparing, subject to concurrence by the Chief
Financial Officer and approval by the Secretary,
proposals for any new or expanded centralized services
in conformance with 7 U.S.C. 2235. Submission of such
requests shall be made to the Chief Financial Officer
through the WCF Controller who will be responsible for
coordination with the Office of Budget and Program
Analysis.
d The Assistant Secretary for Administration, in addition to
responsibilities set forth in Section 4.c., above, shall
have responsibility for:
(1) Serving as Vice-Chairperson, WCF Executive Committee.
(2) Developing programs to improve the performance of
administrative service activities financed by the WCF.
e The Associate Chief Financial Officer serves as Controller
of the WCF and as such shall:
(1) Exercise day-to-day management responsibilities for
the WCF, including, but not limited to:
(a) Review of capital investment, operating, and WCF
reimbursement estimates
(b) Preparation of periodic financial reports (e.g.,
agency (i.e., Greenbook ) estimates, status of
funds reports, etc.) and financial statements
(c) Implementation of those policies, procedures,
mechanisms, and controls necessary to ensure the
effective financial performance of the WCF
(2) Serve as primary advisor to CFO on matters of WCF
financial operations and general management issues.
(3) Serve as a member of the WCF Executive Committee.
(4) Serve as Executive Secretary to the WCF Executive
Committee and WCF Working Group.
f Organizations managing WCF activities shall:
(1) Retain all previously delegated authorities and
responsibilities (under Departmental Regulation 1030-
1, as amended) for management of their respective WCF
activities.
(2) Provide the Chief Financial Officer, the Controller,
the Assistant Secretary for Administration, the WCF
Executive Committee, and the WCF Working Group with
such information and assistance as may be requested to
the fullest practical extent.
g The WCF Executive Committee serves as the primary
representative body for Departmental Under and Assistant
Secretaries whose agencies use goods and services financed
by the WCF, and as such shall:
(1) Serve as the primary representative body for mission
area agencies benefitting from WCF-supported systems
and services.
(2) Provide recommendations to the CFO on the financial
management of WCF activities, capital investment
proposals, and reimbursements.
(3) Provide recommendations to the CFO and ASA on the
management, administration, and oversight of WCF
activities.
(4) Provide, at the request of the CFO, recommendations
on:
(a) Proposals for new services in the WCF
(b) Proposals for the closing, consolidation, or
transfer of existing activities
(c) WCF policies and procedures
(5) Review findings of the WCF Working Group with respect
to capital investments, operating budgets, and WCF
reimbursements as part of the annual budget review.
(6) Provide direction and oversight to activities of the
WCF Working Group.
h The WCF Working Group serves to support the WCF Executive
Committee. Its duties include:
(1) Conducting detailed reviews of activity center capital
investment and operating estimates, proposals for new
WCF services (at the request of the CFO), and WCF
reimbursement requests.
(2) Presentation of findings and results of reviews to the
WCF Executive Committee.
(3) Conducting special reviews of WCF financial and
operational activities at the request of the WCF
Executive Committee (this responsibility does not
preclude the CFO, ASA, or WCF Controller from
conducting financial and/or operational reviews
independently of the Committee in a manner consistent
with their respective authorities and responsibilities
for WCF management).
(4) Selecting an individual from among its membership to
serve as WCF Working Group Chairperson.
(5) Other such analytical and/or administrative support
the Executive Committee deems necessary.
i Mission area Under and Assistant Secretaries shall have the
responsibility for nominating a representative to serve on
the WCF Executive Committee from among their respective
agencies.
Signed By:
DAN GLICKMAN
END