TREASURY ORDER: 102-13

DATE: January 19, 1993

SUNSET REVIEW: TBD

SUBJECT: Delegation of Authority Concerning Budget Matters

By virtue of the authority vested in the Secretary of the Treasury by 31 U.S.C. 321(b) and 1514(a), I hereby delegate my functions, powers, and duties relating to preparation of the budget of the Department and control of funds in the Department as follows.

1. BUDGET FORMULATION.

a. Except as provided in paragraph 1.e., the Assistant Secretary (Management)/Chief Financial Officer (CFO) shall:

(1) develop and transmit each year budget policy guidance to the bureaus; and

(2) make all determinations regarding estimates for operating appropriations or other budget authority, requests for apportionments, and any other submissions on budgetary matters to the Office of Management and Budget (OMB).

Appeals related to these determinations within the Department shall be addressed to the Deputy Secretary.

b. No budget-related submission shall be transmitted to OMB without clearance from the Assistant Secretary (Management)/CFO: provided that, when action has been taken by the Secretary or Deputy Secretary, such clearance shall not be withheld. The Deputy Secretary shall transmit the Department's annual budget request to OMB, and the Assistant Secretary (Management)/CFO shall have the authority to sign all other transmittals.

c. Submissions to Congress regarding budgetary matters shall be processed in the same manner as described in paragraphs 1.a. and l.b., and shall be coordinated by the Assistant Secretary (Management)/CFO with the Assistant Secretary (Legislative Affairs).

d. With respect to those bureaus which are supervised by the Fiscal Assistant Secretary, Treasurer, or Assistant Secretary (Enforcement) under Treasury Order (TO) 101-05, these officers shall provide such guidance as they determine to be necessary for formulation of the annual budgets of the bureaus which they supervise. This authority extends to the review and approval of budget submissions and resource tradeoffs among the bureaus under that officer's purview prior to the submission by the bureau to the Assistant Secretary (Management)/CFO. The Assistant Secretary (Management)/CFO shall consult with these officers concerning the budgets recommended to the Deputy Secretary.

e. With respect to the Internal Revenue Service, the Deputy Secretary shall make any final decisions on budgetary matters for submission to OMB or Congress. For the Office of Inspector General, budgetary estimates and staffing levels shall be determined in accordance with TO 114-01 or any successor order. The Assistant Secretary (Management)/CFO may provide guidance and advise on such budgetary matters determined under this paragraph l.e., and shall be responsible for referring to the Deputy Secretary any matter on which action would be appropriately taken by the Secretary or Deputy Secretary.

2. ALLOCATION OF PERSONNEL POSITIONS. Except for the Office of the Comptroller of the Currency, the Office of Thrift Supervision, and as provided in paragraph 1.e. with respect to the Office of Inspector General, the Assistant Secretary (Management)/CFO shall make final determinations on all matters pertaining to the allocation of full-time equivalent positions in the bureaus and offices of the Department.

3. BUDGET EXECUTION/CONTROL OF FUNDS.

a. Heads of-bureaus (except the Comptroller of the Currency and the Director, Office of Thrift Supervision) and the Inspector General are delegated the authority to:

(1) incur obligations and make expenditures within the budgetary resources available to the bureau or office consistent with applicable OMB apportionments and reapportionments and other authority to make funds available for obligation; and

(2) issue sub-allotments or allocations of funds to components of that bureau or office.

b. The Comptroller of the Currency and Director, Office of Thrift Supervision, shall continue to exercise their statutory authorities to incur obligations and make expenditures.

c. Heads of bureaus and the Inspector General shall maintain a system of administrative control of funds for the bureau or office. Each such system shall be reviewed and approved as outlined in Treasury Directive 32-02 or any successor directive.

d. For purposes of paragraphs 3.a. and 3.c., the Assistant Secretary (Management)/CFO shall be considered the bureau head for the Departmental Offices. With regard to the Treasury Asset Forfeiture Fund maintained pursuant to 31 U.S.C. 9703, the Assistant Secretary (Enforcement) shall be the sub-allottee.

4. POLICIES. PROCEDURES AND STANDARDS. The Assistant Secretary (Management) has been designated to serve as the Department's Chief Financial Officer pursuant to the Chief Financial Officers Act of 1990, Public Law 101-576. The Assistant Secretary (Management)/ Chief Financial Officer is delegated such additional authority as may be necessary to prescribe policies, procedures, and standards for budgetary matters and funds control. Such policies, procedures, and standards shall assure administrative control of funds and allow flexibility sufficient to conduct operations.

5. REDELEGATION. The Assistant Secretary (Management)/Chief Financial Officer, heads of bureaus, and the Inspector General may redelegate any authority conferred under this Order, to the extent such redelegation is consistent with any policies, procedures, standards, and limitations established pursuant to paragraph 4.

John E. Robson

Secretary of the Treasury