US Code

Public Law 119-73 (01/23/2026)

6 U.S.C. § 342

Chief Financial Officer

(a)

In general

The Chief Financial Officer shall perform functions as specified in chapter 9 of title 31 and, with respect to all such functions and other responsibilities that may be assigned to the Chief Financial Officer from time to time, shall also report to the Under Secretary for Management.

(b)

Program analysis and evaluation function

(1)

Establishment of Office of Program Analysis and Evaluation

Not later than 90 days after , the Secretary shall establish an Office of Program Analysis and Evaluation within the Department (in this section referred to as the “Office”).

(2)

Responsibilities

The Office shall perform the following functions:
(A)
section 454(b)(2) of this title Analyze and evaluate plans, programs, and budgets of the Department in relation to United States homeland security objectives, projected threats, vulnerability assessments, estimated costs, resource constraints, and the most recent homeland security strategy developed pursuant to .
(B)
section 454(b)(2) of this title Develop and perform analyses and evaluations of alternative plans, programs, personnel levels, and budget submissions for the Department in relation to United States homeland security objectives, projected threats, vulnerability assessments, estimated costs, resource constraints, and the most recent homeland security strategy developed pursuant to .
(C)
Establish policies for, and oversee the integration of, the planning, programming, and budgeting system of the Department.
(D)
Review and ensure that the Department meets performance-based budget requirements established by the Office of Management and Budget.
(E)
section 454 of this title Provide guidance for, and oversee the development of, the Future Years Homeland Security Program of the Department, as specified under .
(F)
Ensure that the costs of Department programs, including classified programs, are presented accurately and completely.
(G)
Oversee the preparation of the annual performance plan for the Department and the program and performance section of the annual report on program performance for the Department, consistent with sections 1115 and 1116, respectively, of title 31.
(H)
Provide leadership in developing and promoting improved analytical tools and methods for analyzing homeland security planning and the allocation of resources.
(I)
Any other responsibilities delegated by the Secretary consistent with an effective program analysis and evaluation function.
(3)

Director of Program Analysis and Evaluation

There shall be a Director of Program Analysis and Evaluation, who—
(A)
shall be a principal staff assistant to the Chief Financial Officer of the Department for program analysis and evaluation; and
(B)
shall report to an official no lower than the Chief Financial Officer.
(4)

Reorganization

(A)

In general

section 452(a) of this titleThe Secretary may allocate or reallocate the functions of the Office, or discontinue the Office, in accordance with .

(B)

Exemption from limitations

Section 452(b) of this title shall not apply to any action by the Secretary under this paragraph.

(c)

Notification regarding transfer or reprogramming of funds

In any case in which appropriations available to the Department or any officer of the Department are transferred or reprogrammed and notice of such transfer or reprogramming is submitted to the Congress (including any officer, office, or Committee of the Congress), the Chief Financial Officer of the Department shall simultaneously submit such notice to the Select Committee on Homeland Security (or any successor to the jurisdiction of that committee) and the Committee on Government Reform of the House of Representatives, and to the Committee on Governmental Affairs of the Senate.

Pub. L. 107–296, title VII, § 702116 Stat. 2219Pub. L. 108–330118 Stat. 1276(, , ; , §§ 3(d)(1)(B), 6, 7, , , 1278, 1279.)

Editorial Notes

Amendments

Pub. L. 108–3302004—, §§ 6, 7, designated existing provisions as subsec. (a), inserted heading, and added subsecs. (b) and (c).

Pub. L. 108–330, § 3(d)(1)(B), substituted “shall perform functions as specified in chapter 9 of title 31 and, with respect to all such functions and other responsibilities that may be assigned to the Chief Financial Officer from time to time, shall also report to the Under Secretary for Management” for “shall report to the Secretary, or to another official of the Department, as the Secretary may direct”.

Statutory Notes and Related Subsidiaries

Change of Name

Select Committee on Homeland Security, which was established by House Resolution 449, One Hundred Seventh Congress, , and reestablished by section 4 of House Resolution 5, One Hundred Eighth Congress, , was not reestablished in the One Hundred Ninth Congress. Rule X(1)(i) of the Rules of the House of Representatives, One Hundred Ninth Congress, as amended by section 2 of House Resolution 5, One Hundred Ninth Congress, , established a Committee on Homeland Security. For jurisdiction of the Select Committee on Homeland Security and of the Committee on Homeland Security, see section 4 of House Resolution 5, One Hundred Eighth Congress, and Rule X(1)(i) of the Rules of the House, One Hundred Ninth Congress.

Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, . Committee on Oversight and Government Reform of House of Representatives changed to Committee on Oversight and Reform of House of Representatives by House Resolution No. 6, One Hundred Sixteenth Congress, . Committee on Oversight and Reform of House of Representatives changed to Committee on Oversight and Accountability of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Congress, .

Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective , by Senate Resolution No. 445, One Hundred Eighth Congress, .

Findings

Pub. L. 108–330, § 2118 Stat. 1275

“The Congress finds the following:
“(1)
Influential financial management leadership is of vital importance to the mission success of the Department of Homeland Security. For this reason, the Chief Financial Officer of the Department must be a key figure in the Department’s management.
“(2)
Public Law 101–576section 501 of Title 31 To provide a sound financial leadership structure, the provisions of law enacted by the Chief Financial Officers Act of 1990 () [see Short Title of 1990 Amendment note set out under , Money and Finance] provide that the Chief Financial Officer of each of the Federal executive departments is to be a Presidential appointee who reports directly to the Secretary of that department on financial management matters. Because the Department of Homeland Security was only recently created, the provisions enacted by that Act must be amended to include the Department within these provisions.
“(3)
The Department of Homeland Security was created by consolidation of 22 separate Federal agencies, each with its own accounting and financial management system. None of these systems was developed with a view to executing the mission of the Department of Homeland Security to prevent terrorist attacks within the United States, reduce the Nation’s vulnerability to terrorism, and minimize the damage and assist in the recovery from terrorist attacks. For these reasons, a strong Chief Financial Officer is needed within the Department both to consolidate financial management operations, and to insure that management control systems are comprehensively designed to achieve the mission and execute the strategy of the Department.
“(4)
The provisions of law enacted by the Chief Financial Officers Act of 1990 require agency Chief Financial Officers to improve the financial information available to agency managers and the Congress. Those provisions also specify that agency financial management systems must provide for the systematic measurement of performance. In the case of the Department of Homeland Security, therefore, it is vitally important that management control systems be designed with a clear view of a homeland security strategy, including the priorities of the Department in addressing those risks of terrorism deemed most significant based upon a comprehensive assessment of potential threats, vulnerabilities, criticality, and consequences. For this reason, Federal law should be amended to clearly state the responsibilities of the Chief Financial Officer of the Department of Homeland Security to provide management control information, for the benefit of managers within the Department and to help inform the Congress, that permits an assessment of the Department’s performance in executing a homeland security strategy.”
, , , provided that: