The Bureau of Fiscal Operations is organized into three units:
Budget Division
This division is supervised by Erin Dorritie and is:
Responsible for developing the RRB's annual budget requests to the Office of Management and Budget (OMB), and providing supporting information needed for OMB and Congressional review. Responsible for budget execution, including apportionment of funds for the RRB accounts, allocation of administrative funding for the bureau/office administrative budgets, and coordination with OMB for reporting purposes.
Accounting, Financial Operations, and Systems Division
This division is supervised by Mario M. Moreno, Jr. and consists of the following sections:
Accounting: Responsible for the agency's financial accounting and cost accounting programs including design, review, and implementation of automated accounting and financial management systems; providing advisory services to operating officials, both within and outside the agency; and furnishing financial statements, reports, and other financial data on all aspects of the RRB's accounting operations.
Debt Recovery: Responsible for managing the agency's accounts receivable program in an effective, efficient manner. Ensures that all recovered funds are deposited and posted accurately and timely; delinquent receivables are referred to appropriate collection programs; waiver requests are adjudicated timely and uniformly; and, uncollectible debt is written-off.
Financial Management and Systems: Responsible for reviewing accounts payable documents for proper authorization and processing payment documents accurately and timely. Performs payroll related functions such as the RRB’s Transit Benefit Program and recording employee related payroll overpayments and collections. This section is also responsible for approving and ensuring payment for travel; and expensing relocation and change of station allowances. Designs, establishes, and maintains a single agency-wide, integrated financial management system. Develops and maintains a plan for operating an integrated financial management system in accordance with applicable directives.
Audit Affairs and Compliance
This division is supervised by Danielle M. Clark and consists of the following sections:
Management Controls and Compliance: Plans and develops systems of internal controls in accordance with OMB Circular No. A-123 and other requirements. Establishes and maintains a quality assurance program with these objectives: a) improve the quality, accuracy, and timeliness of financial services and reports, b) improve financial methods and procedures, c) preclude loss or misuse of resources, d) ensure accounting and budget systems provide timely and accurate managerial information in accordance with prescribed accounting and budget principles and standards and e) ensure implementation and maintenance of the Enterprise Risk Management program.
Audit and Compliance: Conducts external audits of railroad employers to determine whether creditable compensation and financial reporting requirements of the Railroad Retirement and Railroad Unemployment Insurance Acts are met; performs annual reconciliation of railroad unemployment insurance contributions and executes contributions collection actions.