Mission Support Organization

Finance Policy & Programs Division

Heidi Morrow, Division Manager (84-27400)

Under the guidance of the Director, Mission Support Organization (MSO), the Business Analysis Division (BAD) provides subject matter experts for Reclamation-wide and the Department of the Interior programs, serves on ad-hoc teams, and performs a variety of special assignments.  BAD represents MSO as a member of the Chief Financial Officer's (CFO) Council, coordinates and develops responses to requests from the Department and the Commissioner's office, works with MSO organizations and clients to develop and facilitate the implementation of business practice improvements, and provides organizational management support for Denver and Washington Offices.

BAD serves as the Bureau of Reclamation's Audit Liaison Officer which is Reclamation's primary contact for audits with the Office of Inspector General; Government Accountability Office; the Department’s Office of Policy, Management and Budget; and Office of Financial Management (PFM).  BAD is also Reclamation's Single Audit Coordinator and serves as the point of contact for single audit findings referred by PFM for resolution.  BAD provides staff support to the CFO, the Deputy CFO, and the CFO Council.  BAD also serves as the Working Capital Fund (WCF) activity manager for Reclamation's Investment Fund and Denver and Washington's leave accounts.

Compliance and Audit Team (84-27410) - Aaron Smith, Manager

The Compliance and Audit Team (CAT) develops Reclamation financial policies to ensure conformance with regulatory guidance and applicable accounting principles and standards. CAT also maintains and updates Reclamation-wide finance and accounting policy documentation to standardize accounting policy.  CAT provides technical advice, assistance, interpretation, and guidance to Reclamation's financial management community on financial accounting and budget execution issues as well as performs a variety of special assignments to include preparation of special purpose financial reports and analyses.  CAT provides leadership for Reclamation's WCF management, internal oversight, and financial reporting in order to meet the Departmental, Office of Management and Budget (OMB), Treasury, and Reclamation's management regional, and other customer requirements. Additionally, CAT reviews and responds to proposed Departmental accounting and financial management directives, manages the financial audits of Reclamation, and reviews and makes recommendations to the Commissioner on reports of audits and investigations.  Conducts research, reviews, and analyses of a financial management nature (e.g., appropriation law, fund controls, business practices, Comptroller General decisions, financial law/regulations) in response to questions or reviews of policies.

Reporting and Accounting Team (84-27420) - Amy Humphreys, Manager

The Reporting and Accounting Team (RAT) is responsible for Reclamation’s regulatory financial reporting and general accounting functions.  RAT prepares Reclamation's reporting package which is used by the Department for preparing its Annual Financial Report required under the CFO Act of 1990, as well as monthly/quarterly financial statements and related footnote data as required by the Department.  In addition, RAT prepares regulatory financial and budget execution reports as required by the Department of the Treasury (Treasury) and the OMB, including the SF-224 "Statement of Transactions" (cash reporting) and the SF-133 "Report on Budget Execution and Budgetary Resources" via FACTS II submission.

RAT establishes and maintains controls for Reclamation’s general ledger accounts and accounting models in accordance with the United States Standard General Ledger as issued by Treasury.  RAT is responsible for ensuring Reclamation’s budget execution process is accurately recorded in the general ledger.  RAT prepares requests to Treasury for fund warrants and transfers, and enters corresponding budget execution documents for appropriations, transfers, apportionments, and allotments in the Federal Financial System (FFS).  RAT coordinates the year-end closing process in FFS.

RAT analyzes Reclamation's general ledger and other financial data, identifying errors and discrepancies, assures necessary corrections and other reconciliations are performed, and provides a combination of standard and ad-hoc reports as requested, including Project Financial Statements.  RAT provides technical expertise and support to Reclamation’s financial management community related to the proper general ledger posting of transactions.  RAT also provides cost accounting leadership and oversight of the financial data that is provided to Western Area Power Administration for Power System financial reporting requirements.

Budget Services Branch (84-27430) - Ashley Hartman, Manager

The Budget Services Branch (BSB) provides budget formulation, execution, and reporting services on behalf of all Denver Policy, Administration and Budget (PAB) Directorates and Offices utilizing all fund-types: Water and Related Resources (WRR); Policy and Administration (P&A); Working Capital Fund (WCF) including Bureau Indirect Costs (BIC), Interior Indirect Costs (IIC), Regional Indirect Costs (RIC) and Leave account; and direct charged activities. Provides mission support to bureau-wide programs and/or functions for which Mission Support Organization (MSO) has primary responsibility.

BSB’s budget formulation, execution and reporting support includes: Collaborates with customers to plan, establish, and forecast funding requests in support of mission, priority goals, and objectives; Prepares, documents, and presents budget formulation in accordance with Reclamation’s Budget Review Committee (BRC) requirements; Provides advice and management of budget processes for appropriated funds to ensure compliance with established Office of Management and Budget (OMB) and Congressional guidelines and regulations; Communicates budget decisions, status, and impacts throughout the formulation process; Provides staff support to perform all activities necessary to execute the budget such as establishing Work Breakdown Structures, certifying funds for acquisition actions, and transferring funds when required; Reviews and monitors funds allocation to ensure actual expenditures match the approved purpose and include proper documentation; Coordinates and communicates with customers on a regular basis to provide budget status and execution accomplishment; Provides customers with information and data to make informed decisions, set goals, and accomplish mission objectives.

BSB’s mission support includes management of the Government Performance and Results Act (GPRA) Modernization Act of 2010 (or as subsequently amended) and other performance measurement programs and initiatives for the Denver Policy and Programs Directorate. Provides service as the MSO Reclamation Manual (RM) Coordinator. Directs the Bureau's implementation of OMB Circular A-76 and the annual Federal Activities Inventory Report (FAIR) Act inventory. Serves as the expert and lead coordinator on the Reclamation Conference Program including coordination of the Conference Program tracking. Ensures conference approval packages are properly prepared, reviewed, and approved.