OFFICE OF COMPTROLLER

l. Office of the Comptroller

a. Advises the appropriate officials on financial matters and provides liaison with internal and external organizations for financial information requests.

b. Plans, develops, maintains, and administers the Financial Management Program for GPO. Establishes and recommends systems procedures and applications related to financial management and financial information systems and serves as the principal adviser and Office representative on such matters.

c. Establishes and revises the mission, goals, and objectives of the Office of Comptroller; develops short- and long-range plans for needed resources; and develops effective organizational structures.

d. Directs and coordinates all operations of the Office of Comptroller which encompass exercising complete control over the priorities, work assignments, and administrative actions to achieve program results.

e. Maintains contact and liaison with professional, governmental, and business/industrial organizations in order to stay current with the latest techniques and methodologies regarding financial and information resource management.

a. Financial Accounting and Reporting Branch
(1) Financial Reporting and Evaluation Section
(a) Prepares financial estimates, special-purpose financial reports, and Treasury and Office of Management and Budget (OMB) Reports for the Printing and Binding and Sales of Publications Revolving Funds, and for the Salaries and Expenses and Congressional Printing and Binding Appropriations.

(b) Analyzes monthly financial results to provide reasonable assurance as to the accuracy of financial results; ensures established accounting procedures are being followed; recommends financial alternatives and actions; and recommends accounting procedure changes.

(c) Projects weekly and monthly financial operating results using branch-developed forecasting models.

(d) Prepares the Financial Statements, related tables, and explanatory footnotes for inclusion in "The Annual Report of the Public Printer."

(e) Evaluates legislation, Comptroller General decisions, and General Accounting Office (GAO), Treasury, and OMB guidelines to determine their effect on the financial reporting process. As a result, develops and recommends accounting methods affecting the financial reporting process.

(f) Maintains an independent cash journal in order to ensure appropriate internal accounting controls. Reviews and verifies various cash-related Treasury reports prepared by the Cash Management Branch.

(g) Recommends methods for the equitable allocation of costs. Maintains the overhead allocation program and conducts periodic reviews to determine adequacy of results. Controls appropriated funds through the obligation, precertification system.

(h) Monitors accounting transactions for accuracy and timeliness of data collection. Establishes edits for the various integrated systems providing financial information to ensure accuracy.

(i) Provides guidance in developing detailed accounting procedures to ensure, insofar as practical, compliance with generally accepted accounting principles and applicable Government regulations.

(j) Schedules and executes reliance testing of inventory records of paper, materials and supplies, and publications for sale. Issues findings and recommendations.

(k) Assists line and staff personnel in interpreting the results of operations on an as-requested basis.

(l) Conducts special studies and other analyses as directed by the Office of the Comptroller.

(2) General Ledger and Property Section
(a) Maintains general ledgers for Revolving Fund, Appropriated Funds, and the land, building, and other structures. Ensures that all control accounts are reconciled to subsidiary ledgers. Prepares trial balances and related reports for each fund.

(b) Administers Budgeting Accounting & Reporting System (BARS), including the maintenance of the system's security and all numbering, coding, and reporting structures used.

(c) Maintains capitalized and noncapitalized equipment inventory records. Prepares journal vouchers to reflect depreciation and disposition of assets. Maintains records related to the usage of motor vehicles and industrial trucks.

(d) Develops allocation methods for and monitors results of Program Accounting (Superintendent of Documents operations), including the allocation of indirect and overhead costs.

(e) Recommends and develops accounting systems changes to enable proper recording of accounting transactions. Updates the Branch's sections of the Accounting Manual in order to provide current documentation of accounting procedures.

(f) Represents the Comptroller on matters pertaining to the Property Management Program including oversight, improvements, and updates. Conducts property management studies and reviews. Maintains the register of GPO Property Custodians.

(g) Receives monthly summaries for work-in-process, maintenance, internal work orders, accrued expenditures, paper and materials issues from other areas, and updates BARS. Maintains the automated conversion tables for systems feeding into BARS.

(h) Prepares various journal entries to record the value of services provided to Documents' operations. Prepares Vouchers and Schedule of Withdrawals and Credits to reimburse the Revolving Fund.

(i) Develops ad hoc reports from the BARS system as requested by management.

(1) Payroll Section
(a) Controls and maintains records for the daily, weekly, and biweekly processing of data for the biweekly payroll. Maintains accountabilities of pay compensation. Verifies and corrects weekly summaries of pay and nonpay hours individually and by division/section/shift. Prepares journal vouchers (IV's) and disbursement vouchers supporting pay actions.

(b) Maintains daily accountabilities of pay and leave data. Maintains the Authorized Certifying/Approving Officer records for the Daily Time and Attendance sheets. Maintains the automated GPO employees leave system. Controls buy-back of leave including Sick Injured Administrative (SIA) and workers' compensation.

(c) Computes monies owed/indebted for separated employees.

(d) Computes, prepares, and controls the Awards Rolls for suggestions, performance awards, safety awards, etc. Verifies reemployed annuitant's data and computes amount payable to Office of Personnel Management (0PM).

(e) Verifies, changes, and reports Civil Service Retirement System (CSRS) and Federal Employees Retirement System (FERS) retirement data to ensure correct withholdings and contributions with timely payment thereof. Controls and reports Thrift Savings Plan data for employee deductions, Government contributions, and transmission to the National Finance Center. Controls and reports life and health insurance deductions and contributions. Implements and reports changes to above three functions by employee selections during open seasons or new plans.

(f) Implements, controls, and reports miscellaneous type claims for court deductions, Internal Revenue Service (IRS) levies, etc. Controls and maintains the allotment program, including paid parking, to ensure deductions are correct and designated to the correct financial institution. Processes travel data including Relocation Income Tax Allowance (RITA) into the pay systems.

(g) Writes procedures and instructions for all functions impacting Payroll. Tests and verifies random or selected data in the pay system.

(h) Controls and processes pay advances.

(i) Controls Electronic Funds Transfer (EFT) Direct Deposit for employee compensation. Maintains the database of bank account numbers. Responsible for liaison with financial institutions and employees regarding all aspects of EFT.

(j) Prepares correspondence on inquiries for Branch, Service, Division, or Agency signature.

(k) Prepares monthly JV's for pay and related transactions.

(2) Disbursing Section
(a) Responsible for the proper disbursement of all GPO funds (Symbol 6191 VOPPS for commercial printing, Symbol 6153 for payroll, Symbol 7984 for Documents refunds, and Symbol 6191 for miscellaneous payments) via check and electronic media.

(b) Collects and prepares for deposit all monies, except Documents, received for Printing and Binding invoices, spot sales, bid services, miscellaneous invoices, military redeposit, lost badges, pay parking, etc., and makes deposits to GPO's account in Treasury.

(c) Maintains records and controls of EFT disbursements, check disbursements, Imprest Funds at central and outside field locations, authorized certifying and approving officers, magnetic tape reports to Treasury, levels of blank check stock, etc.

(d) Operates and controls the Imprest Fund for main GPO, the check recertification program, the EFT disbursement system, etc.

(e) Maintains records of savings bonds contributions by employees, account balances by employee, bond denomination, etc. Provides tape of bond data to the U.S. Treasury (Philadelphia).

(f) Consolidates and issues the monthly statement of accountability and transactions for GPO, performs daily, monthly, or yearly cash management analysis as required for the Comptroller.

(g) Prepares monthly JV's for all cash receipts and disbursements.

(h) Performs miscellaneous other functions such as check distribution, development of automated systems on microcomputers to process daily work, etc.

(3) Accounts Receivable Section
(a) Maintains subsidiary records for Accounts Receivable for Government, commercial, current and former employees, etc., and reconciles them to the General Ledger.

(b) Analyzes the receivable accounts, determines collection actions warranted and, after all possible collection action has been taken, prepares documentation to write them off as uncollectible, and reports them to IRS.

(c) Controls and transmits data electronically for On-Line Payment and Collection (OPAC) invoicing and billings and maintains the OPAC records and reports (including chargebacks) to Treasury, GPO accounting, and Disbursing.

(d) Prepares JV's for collections, Accounts Receivable subsidiaries, writeoffs, restitution payments via Standard Form 1081's, account adjustments, interest and penalty collections, etc.

(e) Performs Accounts Receivable, Cash, Collection, etc., analysis for the Comptroller.

(f) Provides data requested by agencies to support invoices and, if necessary, traces questionable invoices for authenticity.

(g) Issues miscellaneous invoices as required; i.e., wastepaper and scrap iron, overpayments, etc.

(h) Issues non-OPAC Printing and Binding invoices for GPO.

a. Plant Production Branch
(1) Jacket Cost Review Section
(a) Develops Plant billing charges, reviews estimates, and exercises judgment in processing billing jackets for all Plant printing and binding orders.

(b) Compares and analyzes variances between billed amount and summary cost and analyzes and resolves irregularities in production costs and reporting.

(c) Maintains Source Report control records of data for the Congressional Printing and Binding Appropriation hearings and reports.

(d) Maintains subsidiary records for Congressional billings.

(e) Provides breakdown of billing costs for customer agency inquiries.

(2) Data Collection Section
(a) Directs the maintenance, revisions, and enhancements to the PROBE Data Collection System. Controls and maintains operation and class cards, machine and group tables, platemaking and jacket file. Establishes and maintains front-end edits for the PROBE system.

(b) Enters machine, labor for details, and CD-ROM platemaking transactions into PROBE System. Enters Platemalling, machine, and labor correction transactions via PROBE and/or CRT terminals, and verifies entries.

(c) Develops and maintains the GPO Cost Center Codes Database used in all GPO data recording and reporting systems.

(d) Prepares ad hoc reports from the Cost System as requested by management.

(e) Trains, instructs, resolves discrepancies, and troubleshoots problems for the on-line time and attendance reporting system.

(3) Plant Reporting Section
(a) Reviews, evaluates, and makes necessary corrections of labor and other production input/output data in the Cost Accounting System.

(b) Records and maintains cumulative records of operations and classes, all inclusive hourly rates, and unit costs.

(c) Prepares production and other statistical reports for management.

(d) Maintains, reviews, analyzes, and corrects labor, paper, and other input to the work-in-process files. Assures General Ledger interface for Revenue, Paper and Material, and Internal Work Orders are correct.

(e) Maintains records of repairs to major assets.

(f) Controls close-out of Billing Jackets and manages Work-in-Process (WIP) Accounting System.

(g) Prepares monthly JV's to record monthly WIP transaction.

4. Procurement Accounting Division. The division is headed by the Assistant Comptroller for Procurement Accounting who supervises the daily activities of the Commercial Examination and Billing Branch and the General Examination and Support Branch.
a. Commercial Examination and Billing Branch
(1) Commercial Examination Section
(a) Examines all commercial printing invoices, except Integrated Printing Programs, to determine that work invoiced conforms to contract terms and conditions; codes vouchers for accounting purposes; makes appropriate voucher adjustments; and approves vouchers for payment.

(b) Prepares correspondence or meets with vendors relative to disputes, interpretations of contracts, deductions, discounts, or similar matters.

(c) Reviews contract specifications and recommends changes to effect economies and efficiencies.

(2) Commercial Billing Section
(a) Reviews and approves payment vouchers examined by the Commercial Printing Examination Section and the Integrated Publishing and General Examination Section.

(b) Develops charges, reviews estimates, and processes billing jackets for all commercially-procured work.

(c) Maintains and controls the automatic billing program.

(d) Maintains subsidiary records for Finished Work.

(e) Maintains subsidiary records for Advance Billings and Collections.

(f) Prepares monthly JV's for WIP and Finished Work activity.

b. General Examination and Support Branch
(1) Integrated Publishing and General Examination Section
(a) Examines all invoices submitted on integrated publishing contracts.

(b) Provides technical and contract interpretation assistance to others in the Division.

(c) Meets with Printing Procurement, Customer Service, and vendors as necessary, on contractual problems.

(d) Examines and approves for payment all invoices for nonprinting items.

(2) Support and Analysis Section
(a) Maintains the Accounts Payable subsidiary records. Prepares all JV's for accounts payable.

(b) Provides service support to the Office for opening mail, sorting and controlling incoming vouchers, microfilming pertinent records, and file maintenance.

(c) Handles inquiries and complaints from customer agencies and vendors about payments and billings.

(d) Collects amounts due GPO for contract defaults via offset against vouchers.

(e) Resolves all invalid records on payment invoices (Invalid Record Keys - IRK's) to allow them to be processed and paid.

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Page #COMP November 1, 1995