Office of Financial Management




David Arvin, Assistant Director

David Arvin, Assistant Director

Email: david.arvin@emcbc.doe.gov

Mission

The mission of the Office of Financial Management is to serve as the focal point for its customers on financial matters by providing direction, planning, and oversight for budget formulation and execution, financial management, the management control program, internal financial controls, financial reviews and evaluations, and audit liaison.

Office of Financial Management Services Include:

Office of Financial Management Useful Tools:

Budget Tools

Finance & Accounting Tools

Internal Review Tools

Close

Budget Division

Trish Pennington, Director

Email: trish.pennington@emcbc.doe.gov

Mission

The mission of the Budget Division is to provide a comprehensive array of budget formulation, budget execution, and financial planning support services to customers across the EM complex.
Close

Finance and Internal Review Division

Darryl McFarland, Director

Email: darryl.mcfarland@emcbc.doe.gov

Mission

The mission of the Finance and Internal Review Division is to provide outstanding accounting, finance, and internal review support to varied customers. The Finance team provides financial reporting and analysis, travel, and pay support to EM Small Sites, Lexington, and Carlsbad, as well as PCS services for all EM field sites. The Internal Review team provides expert resources serving as the focal point for financial oversight of internal controls, audit liaison, compliance with applicable laws & regulations, financial reviews, evaluations of contractor EVMS accounting systems, and federal financial operations at EMCBC customer sites and as requested across the DOE complex.

Close

Frequently Asked Questions: New Appointees

The following FAQ’s apply to Agencies who follow the Federal Travel Regulations (FTR):

A new appointee is:

  • An individual who is employed with the Federal Government for the very first time
  • An employee who is returning to the Government after a break in service (except an employee separated as a result of reduction in force or transfer of functions and is re-employed within one year after such action); or
  • A student trainee assigned to the Government upon completion of his/her college work.

What is my effective transfer or appointment date?

Your effective transfer or appointment date is the date on which you report for duty at your new or first official station.

As a new appointee what relocation expenses will my agency pay?

As a new appointee being assigned to a first official station there are mandatory and discretionary relocation expenses. Once the Department of Energy (DOE) decides to pay or reimburse relocation expenses, DOE must pay or reimburse:
  • Transportation of employee & immediate family member(s)
  • Per diem for employee only
  • Transportation & temporary storage of household goods
  • Transportation of a mobile home or boat used as a primary residence in lieu of the transportation of household goods

As a new appointee, are there any expenses that DOE will not pay?

Yes. DOE will not pay for per diem for family, cost of house hunting trip, selling your home, temporary quarters, miscellaneous expense allowance, use of a relocation services company, or Relocation Income Tax Allowance (RITA).

May I relocate to my new official duty station before I receive a written travel authorization?

No, you must have the approved travel authorization (paper or electronic) before you relocate to your new official duty station.

If I am approved by DOE for relocation expenses, when should I start making my travel arrangements?

You and your immediate family member(s) may begin travel immediately upon receipt of your travel authorization (TA).

When must I complete all aspects of my relocation?

You and your immediate family member(s) must complete all aspects of your relocation within 1 year from the effective date of your transfer or appointment, except as provided in Chapter 302-2.9 or 302-3.10.

What if any of my household goods are damaged during transportation by DOE?

Immediately contact the Transportation Specialist at the moving company handling your move. The Transportation Specialist will send you a claim form with instructions for completing the form and submitting the claim. An employee has 90 days from the date of delivery to submit a claim form.

Where should I go for additional information?

DOE EMCBC Office of Financial Management:
(513) 246-0606
PCS@emcbc.doe.gov

Close

Frequently Asked Questions: Transferees

The following FAQ’s apply to Agencies who follow the Federal Travel Regulations (FTR):

What is a transferred employee?

A transferred employee is an employee who transfers from one official station to another. This may also include employees separated as a result of reduction in force or transfer of functions who are re-employed within one year after such separation.

What is my effective transfer or appointment date?

Your effective transfer or appointment date is the date on which you report for duty at your new or first official station.

As a transferred employee what relocation allowances must my agency pay or reimburse to me?

As a transferred employee there are mandatory and discretionary relocation expenses. Once the Department of Energy (DOE) decision is made to pay or reimburse relocation expenses, DOE must pay or reimburse:
  • Transportation & per diem of employee & immediate family
  • Miscellaneous moving expense
  • Sell/buy residence transactions or lease termination expense
  • Transportation & temporary storage of household goods
  • Transportation of a mobile home or boat used as a primary residence in lieu of the transportation of HHG
  • Relocation income tax allowance (RITA)
DOE has discretionary authority to pay or reimburse:
  • Househunting (HH) per diem & transportation, employee & spouse only
  • Temporary quarters subsistence expense (TQSE)
  • Shipment of privately owned vehicle (POV)
  • Use of a relocation services company
  • Use of property management services
  • Home marketing incentive

May I relocate to my new official duty station before I receive a written travel authorization?

No, you must have the approved travel authorization (paper or electronic) before you relocate to your new official duty station.

If I am approved by DOE for relocation expenses, when should I start making my travel arrangements?

You and your immediate family member(s) may begin travel immediately upon receipt of your travel authorization (TA).

When an employee transfers between Federal agencies, who is responsible for paying the employee’s relocation expenses?

When an employee transfers between Federal agencies, all allowable expenses must be paid from the funds of the agency that the employee is transferring to. However, in the case of a reduction in force or transfer of function, an agreement may be made between the agencies concerned as to what relocation allowances will be paid by either agency or split between them. This should include the payment of expenses for the extended storage of the employee’s household goods when assigned to an isolated permanent duty station within CONUS or a transfer to, from, or between foreign countries.

When must I complete all aspects of my relocation?

You and your immediate family member(s) must complete all aspects of your relocation within 1 year from the effective date of your transfer or appointment, except as provided in Chapter 302-2.9 or 302-3.10.

Do I need a receipt for individual meals if they do not exceed $75.00?

Receipts are required for lodging, regardless of amount and any individual meal, when the daily authorized amount for M&IE expense exceeds $75.00. If you have been authorized actual expense reimbursement, it is important to keep ALL receipts so you can calculate and claim actual incurred M&IE expenses when you file your travel voucher. Check the FTR website Chapter 301-11.25 & Chapter 302-6.12.

What if any of my household goods are damaged during transportation by DOE?

Immediately contact the Transportation Specialist at the moving company handling your move. The Transportation Specialist will send you a claim form with instructions for completing the form and submitting the claim. An employee has 90 days from the date of delivery to submit a claim form.

Where should I go for additional information?

DOE EMCBC Office of Financial Management:
(513) 246-0606
PCS@emcbc.doe.gov

Close

Budget Execution Functional Support

  • Provide Administrative Control of Funds
  • Ensure execution of funds are consistent with federal appropriations law
  • Interpret/implement annual appropriation language/Congressional earmarks
  • Allocate and distribute funds
  • Certify funds availability
  • Record allocations and obligations in DOE's financial systems
  • Submit Approved Funding Program (AFP) change requests
  • Submit reprogramming requests
  • Coordinate/submit budgetary data calls
  • Coordinate/perform budgetary impact drills/scenarios
  • Perform financial recasts
  • Analyze costs/obligations/trends
  • Track, report and reconcile financial data
  • Perform budget execution reviews
  • Administer Program Direction
  • Develop/maintain policies and procedures for Budget Execution activities
Close

Budget Formulation Functional Support

  • Develop and submit Program Direction budget requests
  • Develop and submit non-labor estimates
  • Analyze and determine reimbursable work estimates
  • Develop annual pre and post award budgets
  • Develop budget formulation briefings to EM Senior Management
  • Submit the Limited Fall Update, OMB Passback
  • Submit Integrated Priority Lists for the EMCBC and Closure Sites
  • Author/update budget planning reports including milestones, performance measures, and narratives.
Close

Examples of Specific Services Available

  • Certify funds availability on Purchase Requests (PRs), Inter-Entity Work Orders (IEWOs) and other miscellaneous authorization documents
  • Certify usage of funds on PRs, IEWOs and other miscellaneous authorization documents are within Congressionally-mandated purpose (scope) and time
  • Provide assistance in preparing and processing various types of funding requests/documents, such as PRs, IEWOs, and other miscellaneous authorization documents
  • Generate/submit certification of funds for withdrawal documentation to HQ for withdrawal
  • Reconcile funding allocations to the Approved Funding Program (AFP), assuring data integrity and appropriate allocation of funds within designated ceilings
  • Administer the Budget Execution and Reporting System (BEARS), assuring system is reconciled to other Departmental financial systems.
  • Coordinate/facilitate communications and deliverables between HQ/field elements responsible for budgetary and financial activities
  • Act as liaison between requestors, vendors, the paying facility, and contracting.
  • Generate monthly financial status reports
  • Perform ongoing analysis of total obligations and costs to identify potential funding issues and forecast projected end-of-year uncosted balances
  • Coordinate/generate mid-year financial review
  • Coordinate/generate/submit end-of-year analysis of uncosted obligations
  • Coordinate/review/submit fiscal year spend plan projections
  • Perform undelivered order reviews and resolve applicable processing actions
  • Perform reviews of "stale" undelivered orders and process associated closeout actions
  • Implement and maintain standard practices and procedures for budget execution activities
  • Coordinate Financial Management Development Program (FMDP) requirements
Close

Lessons Learned

TBD
Close

Other Functions and Responsibilities of EMCBC Financial/Accounting Services Team

  • Receivables Consolidation System (RECONS). The Receivables Consolidation System (RECONS) collects data on Receivables Due From the Public. The System consolidates field office and contractor data into three Departmental reports. The System produces quarterly reports which are sent to the Department of the Treasury.
  • Automated Standard Application for Payments (ASAP) Allows grantee organizations receiving federal funds to draw from accounts pre-authorized by federal agencies. Processes payments to financial agents that are performing financial services for FMS and other federal agencies.
  • Supplier Set-up
  • Financial Statements Analysis
  • Non-IC Cost Oversight and Reporting
  • Liability Reporting
    • Environmental Liability
    • Pension and Post-Retirement Benefits Liability
  • Cost variance Review - Variances between the cumulative cost and the cumulative paid (approved invoice amounts). (Integrated contractors, contractors submitting Cost Management Reports (CMRs) and pre-paid PO#s are excluded from the policy.)

    The EMCBC Financial Management will annually resolve cumulative cost variances greater than a $100,000 per PO# or 5% of the PO cumulative cost, whichever is less. The EMCBC Financial Management will resolve immaterial variances over $100, at least biennially.

  • Stale Balance Review - EMCBC has set internal resolution goals of less than $750,000 unresolved total or a 90% resolution rate of the beginning stale balances total whichever is met first.
Other DOE and Federal Regulations and References:
Close

EMCBC Internal Review Services Available

  • Answer questions regarding contractor financial issues
  • Review and analyze Requests for Equitable Adjustment (REA)
  • Review contractor invoices and perform accounting system reviews
  • Review contractor and EMCBC internal controls
  • Provide assistance and coordination with DCAA
  • Review, analyze and interpret audit reports (DCAA, OIG or GAO)
  • Make recommendations regarding allowability of costs based on contractor audit responses
  • Audit Coordination (including OIG, GAO, FMFIA, DARTS, A-123)
  • Support the Whistleblower Program
  • Request financial audits and reviews
  • Provide assistance with OIG and GAO issues
Close

How to Request a Financial Review

  • Send a request for review by e-mail to Brent Johansen (513) 246-0493.
  • Provide the name of the contractor, a point of contact and their phone number and e-mail address
  • Provide the date the review should be completed
  • Inform us how the findings should be reported (e-mail or formal memo)
  • We will keep you informed of the status of the review as it progresses
Close

How to Request a DCAA Audit

  • Send a request for review by e-mail to Brent Johansen (513) 246-0493.
  • Provide the name of the contractor, a point of contact and their phone number and e-mail address
  • Provide the date the review should be completed
  • We will keep you informed of the status of the audit and issue the report to the Contracting Officer with a copy to the requester
Close

OIG / GAO Issues or Concerns

  • If you are contacted by the OIG (Office of the Inspector General) or GAO (Government Accountability Office) please contact:
Close

Reporting Fraud, Waste and Abuse

  • To report fraud, waste, and abuse: ? Call the OIG Hotline at 1-800-541-1625; or
  • If you seek protection under the Whistleblower Act, please contact: ?Brent Johansen (513) 246-0493