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TREASURY ORDER: 102-13


DATE:  July 1, 2014

ADMISTRATIVE EDIT: December 17, 2019

SUBJECT: Delegation of Authority Concerning Budget Matters
 
1. PURPOSE.  This Order establishes the authorities relating to preparation of the budget of the Department and control of funds in the Department.  

2. SCOPE.  This Order applies to all bureaus, offices, and organizations in the Department of the Treasury, including the Offices of Inspectors General within the Department. The provisions of this Order shall not be construed to interfere with or impede the authorities or independence of the Treasury Inspector General, the Treasury Inspector General for Tax Administration, or the Special Inspector General for the Troubled Asset Relief Program. This policy applies to all Treasury employees, officials, detailees, interns, and contractor employees.

3. DELEGATION.  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 to the Assistant Secretary for Management my functions, powers, and duties pertaining to budgetary matters.

4. REDELEGATION.  The Assistant Secretary for Management, heads of bureaus, and Inspectors General may redelegate any authority conferred under this Order, to the extent such redelegation is consistent with any policies, procedures, standards, and limitations established by the Assistant Secretary for Management.

5. RESPONSIBILITIES.  
a. Budget Formulation.
 
1) Except as provided in paragraph 5(a)(4), the Assistant Secretary for Management shall:
 
a) develop and transmit budget policy guidance to the bureaus each year; and

b) 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.

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

3) Submissions to Congress regarding budgetary matters shall be processed in the same manner as described in paragraphs 5(a)(1) and 5(a)(2), and shall be coordinated by the Assistant Secretary for Management with the Assistant Secretary for Legislative Affairs. 

4) Budget submissions for the Internal Revenue Service and the Offices of Inspector General shall comply with 26 U.S.C. 7802(d) and section 6(g) of the Inspector General Act (P.L. 95-452), as amended, respectively. 
 
b. Budget Execution/Control of Funds. 

1) Heads of bureaus (except the Comptroller of the Currency) and the Inspectors General are delegated the authority to:
 
a) 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

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

2) The Comptroller of the Currency shall continue to exercise its statutory authority to incur obligations and make expenditures.

3) Heads of bureaus and the Inspectors General shall maintain a system of administrative control of funds for the bureau or office. Each such system shall meet the requirements as described in OMB Circular A-11 Sec. 150 and Appendix H.

4) For purposes of paragraphs 5(b)(1) and 5(b)(3), the Assistant Secretary for Management shall be considered the bureau head for the Departmental Offices.  
 
6. CANCELLATION.  This Order supersedes Treasury Order 102-13, “Delegation of Authority Concerning Budget Matters,” dated July 1, 2014.  

7. OFFICE OF PRIMARY INTEREST.  Office of the Assistant Secretary for Management.

 
 
 
/S/                                            
                                                                        Jacob J. Lew   
                                                                        Secretary of the Treasury

 
Last Updated: 12/23/2019 8:51 AM