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FHWA Order M1100.1A

Order
Subject
FHWA Delegations and Organization Manual
Classification Code Date  
M1100.1A October 3, 2006

Contents

PART II (ORGANIZATION AND FUNCTIONS)

Chapter 14 (Office of the Chief Financial Officer)

Section 1. Chief Financial Officer

  1. What is the mission of the Office of the Chief Financial Officer (OCFO)? To develop Agencywide policies and procedures and provide support and assistance to the FHWA Headquarters and field offices related to formulation and execution of Agency budgets, and the proper utilization and accounting of Agency resources. To provide support and assistance to State departments of transportation and other program partners in improving financial management practices. The OCFO is responsible for the development and utilization of accounting and budget systems throughout FHWA. To provide technical support to the Congress and other program partners in deliberations regarding financial aspects of Federal surface transportation programs.

  2. What are the functions of the OCFO?

    1. Advocacy. Serves as an advocate for quality financial management practices and promotes innovative finance initiatives and systems to advance surface transportation programs and projects. Serves as the Agency focal point for these programs.

    2. Strategic Planning. Develops and executes action/business plan initiatives in support of established DOT and FHWA goals and objectives. Develops and executes system and process improvements to continuously improve the quality of financial programs, products, and services. Reflects Departmental performance goals in budget documents.

    3. Legislation/Programs. Develops legislative recommendations and implements statutory provisions relating to the financing of Federal surface transportation programs. Develops policy and program guidance for financial aspects of Federal surface transportation programs.

    4. Chief Financial Officer. Serves as the FHWA’s Chief Financial Officer (CFO) in support of departmental responsibilities established under the CFO Act of 1990.

    5. Budget Formulation and Execution. Develops budgetary levels in conjunction with other FHWA offices that support approved program plans. Allocates and administers financial and ceiling control aspects of Agency personnel resources within approved employment ceilings, fiscal constraints, internal controls and other criteria. Produces all projects and data associated with budget submissions to OST, OMB and Congress.

    6. Fiscal Management and Internal Controls. Administers a nationwide highway project reporting system (Fiscal Management Information System) and is responsible for maintaining internal controls over this reporting system. Provides information to the FHWA and Departmental management, State transportation officials, other Federal agencies, and the Congress.

    7. Accounting Services. Administers an audited accounting program for the resources and programs of FHWA.

    8. Innovative Finance. Provides consulting and advisory services to the FHWA management and to State transportation officials, Federal agencies, and other interested parties concerning program and project financing techniques.

    9. Quality Financial Management. Provides leadership in the cooperative development of modern financial management practices in the States in connection with Federal surface transportation programs carried out through those organizations.

    10. Transportation Infrastructure Finance and Innovation Act (TIFIA) Joint Program Office. Administers the Federal credit program authorized by the Transportation Infrastructure Finance and Innovation Act (TIFIA) in cooperation with the Office of the Secretary, the Federal Transit Administration, the Federal Railroad Administration, and the Maritime Administration.

  3. The Chief Financial Officer provides executive direction over the activities of the following organizational elements:

    Office of Budget
    Office of Financial Services
    Office of Financial Management
    TIFIA Joint Program Office

Section 2. Office of Budget

  1. What is the mission of the Office of Budget? To develop Agencywide policies and procedures, and provide support and assistance to the FHWA Headquarters and field offices related to formulation and execution of Agency budgets, and the proper utilization and accounting of Agency resources.

  2. What are the functions of the Office of Budget?

    1. Advocacy. Serves as an advocate for sound fiscal policy and proper utilization and accounting of Agency resources. Serves as the Agency focal point on all budgetary matters.

    2. Strategic Planning. Participates in development and execution of action and business plan initiatives in support of established DOT and FHWA goals and objectives. Develops and executes system and process improvements to continuously improve the quality of financial programs, products, and services.

    3. Legislation/Programs. Develops legislative recommendations and interprets statutory provisions relating to the financing of Federal surface transportation programs. Develops policy and program guidance for financial and budgetary aspects of Federal surface transportation programs. Provides technical advice and assistance to the Federal Highway Administrator and the FHWA’s other key officials on budgetary matters. Provides special information to the Assistant Secretary for Budget and Programs, OMB and Congressional committee staff members.

    4. Budget Formulation and Execution. Assists operating officials in developing budget estimates and justifications for program plans and expenditures. Develops budgetary levels in conjunction with other FHWA offices that support approved program plans. Allocates and administers financial and ceiling control aspects of Agency personnel resources within approved employment ceilings and fiscal constraints, and subject to other criteria.

    5. Fiscal Management, and Program Monitoring and Control. Plans and administers FHWA programs and coordinates overall fiscal management policy and program planning as related to the budget process in conformity with DOT and OMB requirements and criteria for budget development, formulation, presentation, and execution. Reviews and analyzes the interrelationships of obligations and disbursements and develops data to control the rate of obligation within limits of funds available from the Highway Trust Fund, in accordance with statutory or administrative considerations. Prepares reports for the Administrator and other top management officials reflecting the use of funds in relation to progress toward program objectives.

Section 3. Office of Financial Services

  1. What is the mission of the Office of Financial Services? To develop Agencywide policies and procedures and provide support and assistance to the FHWA Headquarters and field offices related to accounting of Agency resources. To provide support and assistance to State departments of transportation and other program partners. To provide technical support to the Congress and other program partners in deliberations regarding financial aspects of Federal surface transportation programs.

  2. What are the functions of the Office of Financial Services?

    1. Advocacy. Serves as an advocate for quality accounting and financial management practices and develops and promotes innovative finance initiatives to advance surface transportation projects. Serves as the Agency focal point for these programs.

    2. Strategic Planning. Participates in the development and execution of action and business plan initiatives in support of established DOT and FHWA goals and objectives. Develops and executes system and process improvements to continuously improve the quality of accounting and financial programs, products, and services.

    3. Legislation/Programs. Develops legislative recommendations and interprets statutory provisions relating to the financing of Federal surface transportation programs. Develops program guidance for financial aspects of Federal surface transportation programs.

    4. Accounting Services. Develops accounting policy and procedures for an internal system of accounting for the FHWA’s resources and programs. Designs, develops, implements, and maintains all facets of the FHWA’s accounting and payment systems. Promotes the continued development and enhancement of financially related electronic systems to maintain state-of- the-art communications and operation, including the electronic transmission of billings, payments, and payment certifications. Manages, coordinates, and monitors the cash management initiatives associated with government issued travel credit cards. Directs the FHWA accounts receivable and debt collection program on all debts due to the FHWA and implements collection initiatives through administrative and salary offset, credit bureau collection services, and the Internal Revenue Service offset. Plans and conducts programs to provide up-to-date information on the apportionment or allocation of funds available for the Federal-aid and other highway programs, including Forest Highways, Public Lands, Emergency Relief, Access Roads, Appalachian Highways, and Advance Acquisition of Rights-of-Way programs, and on the obligations status of those programs.

    5. Funds Management. Controls transfer of funds between apportionments and determines the maximum percentage of Federal participation on Federal-aid and emergency relief projects.

Section 4. Office of Financial Management

  1. What is the mission of the Office of Financial Management? To develop Agencywide policies and provide support and assistance to the FHWA Headquarters and field offices related to financial policy, grants management, managerial cost accounting and business practice improvements to ensure the proper utilization and stewardship of Agency resources. To provide support and assistance to State departments of transportation and other program partners in improving financial management practices.

  2. What are the functions of the Office of Financial Management?

    1. Advocacy. Serves as an advocate for quality financial management practices and develops and promotes innovative finance initiatives to advance surface transportation projects. Serves as the Agency focal point for these programs.

    2. Strategic Planning. Participates in the development and execution of action and business plan initiatives in support of established DOT and FHWA goals and objectives. Develops and executes system and process improvements to continuously improve the quality of financial programs, products, and services.

    3. Legislation/Programs. Develops legislative recommendations and interprets statutory provisions relating to the financing of Federal surface transportation programs. Develops program guidance for financial aspects of Federal surface transportation programs.

    4. Federal-aid Financing. Develops policies and procedures pertaining to the Federal-aid financing of State programs.

    5. Fiscal Management. Administers a nationwide highway project reporting system (Fiscal Management Information System). Prescribes project reporting policy and procedures and maintains the official project obligation records and statistical data for the various highway programs, including the planning and administration of a nationwide highway project reporting system on the progressive stages of individual highway projects. Provides information to the FHWA and departmental management, State transportation officials, other Federal agencies, and the Congress.

    6. Internal Controls. Implements and administers an internal control program over financial reporting and management’s related responsibilities, and identifies ways to improve the efficiency and effectiveness of operations and leverage FHWA assets. Conduct tests of internal controls and recommends improvements to policies, procedures, and systems. Provides support and assistance to Headquarters and field offices related to the proper utilization of Agency resources. Integrate managerial cost accounting system into Agency operations. Maintains the Fiscal Management Information System and is responsible for maintaining internal controls over this reporting system. Develops, directs, and coordinates the annual Federal Managers Financial Integrity Act reviews, ensuring the integrity of internal controls to conform with the OMB and Government Accountability Office standards. Administers the Financial Integrity Review and Evaluation (FIRE) and Improper Payment Review Programs. Provides information to the FHWA and Departmental management, State transportation officials, other Federal agencies, and the Congress.

    7. Quality Financial Management. Provides leadership in the cooperative development of modern financial management policy, program guidance and practices to the States in connection with their Federal surface transportation programs. Provides technical assistance to the States in improving their financial management systems in keeping with FHWA requirements; issues reports on such improvements to reflect current progress and accomplishments. Fosters the exchange of information concerning Federal and State financial management issues among FHWA program offices, States, Federal agencies, and other interested parties. Develops and conducts a continuing evaluation of the effectiveness and adequacy of Federal and State financial management systems.

Section 5. TIFIA Joint Program Office (JPO)

  1. What is the mission of the TIFIA JPO? To provide leadership, technical expertise, and program coordination in implementing and administering the TIFIA credit assistance program pursuant to Public Law 105-178, 23 U.S.C. 181 et seq.

  2. What are the functions of the TIFIA JPO?

    1. Advocacy. Serves as DOT’s advocate and national leader for Federal transportation credit assistance. Serves as the DOT focal point on all TIFIA matters and promotes the program to advance surface transportation projects. Maintains relationships with the financial community, including rating agencies, investment and financial advisory firms, bond insurers, and bond attorneys on credit-related matters.

    2. Strategic Planning. Establishes program direction for the TIFIA program under the direction of the Assistant Secretary for Budget and Programs and in support of the Department’s Strategic Plan and other key initiatives. Supports the TIFIA Steering Committee and executes the policy direction developed by that body. Participates in the development and execution of innovative finance initiatives in support of established DOT and FHWA goals and objectives.

    3. Legislation, Regulations, Policy, and Guidance. Administers the TIFIA statutory provisions. Reviews proposed legislation and develops legislative recommendations as appropriate. Develops regulations, notices, and policies necessary for the effective administration of the statutory provisions of TIFIA, coordinating with other DOT offices and appropriate Federal agencies outside of the Department. Prepares and issues manuals and guides on the TIFIA program.

    4. Federal Agency Collaboration. Collaborates with OMB and the Department of the Treasury in complying with the provisions of the Federal Credit Reform Act (FCRA) of 1990. Executes borrowing agreements with the Department of the Treasury.

    5. Coordination and Monitoring. Provides program coordination with respective modal agencies on all TIFIA-related matters, including eligibility determinations, application review and evaluation, agreement negotiation, and credit monitoring. Coordinates with the TIFIA Working Group in evaluating, selecting, and negotiating credits. Maintains liaison with DOT field personnel and FHWA division offices and the resource center. Conducts evaluations to assess program performance and effectiveness. Prepares periodic status reports on program implementation and performance. Provides internal consulting services to other DOT offices relating to Federal credit programs.

    6. Resource Management. Responsible for managing and tracking TIFIA appropriations, authorizations, and the office’s administrative budget. Develops estimates of initial subsidy costs of TIFIA credit instruments and annual re- estimates. Provides direction and coordinates all TIFIA financial activities (budgeting, accounting, fund borrowing, fund disbursements, and collections).

    7. Application Review and Evaluation. As a joint effort with the respective modal administration, performs preliminary review and evaluation of applications for TIFIA credit assistance. Prepares final project evaluations, ranks applications, and makes recommendations for selection to the TIFIA Credit Council.

    8. Credit Agreements. In cooperation with the respective modal Agency, responsible for negotiating term sheets, loan agreements, and related documents with sponsors of selected projects. Coordinates loan closings for all credit transactions.

    9. Project Monitoring. In coordination with respective modal Agency and DOT field personnel, responsible for monitoring the projects that receive TIFIA credit assistance for compliance with credit agreement terms and conditions and as a basis for assessing credit status. This responsibility involves data collection, data analysis, reporting, and coordination with other stakeholders. Prepares annual status report and credit assessment for each TIFIA project.

    10. Loan Servicing. Oversees servicing activities related to TIFIA credit instruments, including project loan set-up, loan disbursement, collecting and recording payments, filing required reports, loan analysis, loan file maintenance, delinquency and default follow-up, and management of reserve accounts.

    11. Outreach and Consultation. Communicates TIFIA program information, project awards, results, policy, and guidance through the TIFIA website, conferences, speeches, publications, and workshops. Provides technical advice to potential project applicants and other transportation stakeholders on TIFIA program parameters. Consults with the surface transportation community on credit program enhancements and innovations to advance transportation projects. Coordinates events associated with TIFIA project announcements.

    12. Innovative Finance Coordination. Coordinates with other departmental offices regarding innovative finance activities to ensure consistency with departmental objectives. Provides technical assistance and advice on proposals to enhance transportation project finance. Shares results with other modal administrations.

FHWA ORDER M 1100.1A, Chg. 48
October 3, 2006

OFFICE OF THE CHIEF FINANCIAL OFFICE

Part II, Ch. 14

Office of the Chief Financial Office organizational chart. Chief Financial Officer (footnote: The FHWA Chief Financial Office (CFO) performs business functions in support of departmental responsibilities established under the CFO Act of 1990) branches to the offices of Budget, Financial Services, and Financial Management, and to the TIFIA Joint Program Office (footnote: The Transportation Infrastructure Finance and Innovation Act Joint Program Office (TIFIA JPO), a multimodal organizational element, has a department wide role which is overseen by the Assistant Secretary for Budget and Programs and the DOT Credit Council), which is connected to the Assistant Secretary for Budget and Programs/CFO (B-1) and the DOT Credit Committee.

* The FHWA Chief Financial Office (CFO) performs business functions in support of departmental responsibilities established under the CFO Act of 1990.

** The Transportation Infrastructure Finance and Innovation Act Joint Program Office (TIFIA JPO), a multimodal organizational element, has a department wide role which is overseen by the Assistant Secretary for Budget and Programs and the DOT Credit Council.

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