Accounting Operations Branch
Hughie A. Thomas, Chief
The Accounting Operations Branch performs numerous general accounting and support related functions for Oak Ridge to ensure all financial transactions are recorded timely and accurately. These financial and support services are related to: general accounting, payment services, inter-entity transactions, accounts receivable, letters of credit, payroll, travel, and financial reporting and month-end and year-end closings. Members of this Branch are relied upon by other offices as subject matter experts in the various functions performed
Financial Systems and Reporting Branch
Tammy D. McDuffie, Chief
The Financial Suystems and Reporting Branch (FS&RB) is responsible for ensuring the monthly and year-end closing cycles and related financial reporting is accomplished for the Oak Ridge Office and its Integrated Contractors (IC). Monthly IC STARS files, STARS edits and any related reconciliations are accomplished for Oak Ridge National Laboratory, East Tennessee Technology Park, Pacific Northwest National Laboratory, Oak Ridge Institute for Science and Education, Stanford Linear Accelerator Center, and the Oak Ridge Office. Financial Statement analysis, footnotes, and any supplementary information is consolidated for the Oak Ridge Office for the third and fourth quarters.
In support of the financial statement audit, the FS&RB periodically reviews and validates unpaid obligation balances as part of the certification of the SF-2108. This process is a key internal control support for the financial statement audit. An analysis and certification of the 2108 report by each field CFO is required for the second, third, and fourth quarters. FS&RB is responsible for preparation of the Management Representation Letter for Oak Ridge and other sites under the Oak Ridge allotment. This is a critical step in the annual financial statement audit. The Department’s final Management Representation Letter will include detailed representations signed by the Department’s Secretary, Chief Operating Officer, and Chief Financial Officer. FS&RB is also responsible for ensuring that Cyber Security for the ORFSC enclave which hosts I-Manage systems, VIAS, VIPERS and BEARS is maintained.
Payment Services Branch
R. Scott Frank, Chief
The Oak Ridge Payment Center originated in 2005 from the Financial Services A-76 study. The PSB is responsible for processing all vendor and miscellaneous disbursements made by the Department of Energy, except for those payments made via the U.S. Department of Treasury’s Intra-Governmental Payment and Collection (IPAC) System and disbursements made by the four Power Marketing Administrations (PMAs) and the Federal Energy Regulatory Commission (FERC).
The PSB also has responsibility for issuing 1099s for all disbursements made by the ORFSC as well as disbursements made by two PMAs – the Southeastern Power Administration and the Southwestern Power Administration. Two agency payment-related systems are managed and maintained by the PSB, the Vendor Invoice Approval System (VIAS) and the Vendor Inquiry Payment Electronic Reporting System (VIPERS).
Financial Liaison Branch
Jerry M. McKeehan, Chief
The Financial Liaison Branch (FL) provides expert financial assistance, advice, and guidance to ORO, its contractors, DOE Headquarters, and other DOE offices and their contractors. FL is the primary point of contact for accounting and cost issues with the management and operating contractors under Oak Ridge’s purview (this includes contractors operating major DOE Office of Science facilities in Washington State, California, Nevada, Virginia, and Tennessee). These interactions center on cost accounting questions, lease versus purchase analysis, accounting policy interpretation, cost recovery methodologies, full cost recovery policies, rates charged for services, environmental liability recognition, and cost allowability issues.