Office of Financial Management | U.S. Department of Commerce

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href="/web/20240119085204/https://www.commerce.gov/ofm/bas-homepage/bas-youtube-channel/bas-key-meeting-recordings"> <span>BAS Key Meeting Recordings </span> </a> </li> </ul> </div> <div class="usa-col level-1"> <button class="usa-accordion__button usa-nav__link commerce-menu-sub-levels aria-expanded=" false" aria-controls="basic-nav-section-/ofm/bas-homepage/bas-training"> <span>BAS Training</span> </button> <ul id="basic-nav-section-/ofm/bas-homepage/bas-training" class="usa-nav__submenu-list" hidden=""> <div class="usa-col level-2"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/bas-homepage/bas-training/bas-train-trainer"> <span>BAS Train-the-Trainer </span> </a> </li> <div class="usa-col level-2"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/bas-homepage/bas-training/real-property-training"> <span>Real Property Training </span> </a> </li> </ul> </div> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a 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aria-controls="basic-nav-section-/ofm/publications/handbooks-and-manuals/financial-management"> <span>Financial Management Handbooks</span> </button> <ul id="basic-nav-section-/ofm/publications/handbooks-and-manuals/financial-management" class="usa-nav__submenu-list" hidden=""> <div class="usa-col level-3"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/accounting-principles-and"> <span>Accounting Principles and Standards Handbook </span> </a> </li> <div class="usa-col level-3"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/cash-management-policies-and"> <span>Cash Management Policies and Procedures Handbook </span> </a> </li> <div class="usa-col level-3"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/credit-and-debt-management"> <span>Credit and Debt Management Operating Standards and Procedures Handbook </span> </a> </li> <div class="usa-col level-3"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/standard-accounts-payable"> <span>Standard Accounts Payable Business Rules Handbook </span> </a> </li> <div class="usa-col level-3"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/quarterly-financial-statement"> <span>Quarterly Financial Reporting Templates </span> </a> </li> <div class="usa-col level-3"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/quarterly-financial-0"> <span>Quarterly Financial Reporting Guidance </span> </a> </li> <div class="usa-col level-3"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management-handbooks/undelivered-obligation-policy"> <span>Undelivered Obligation Policy </span> </a> </li> </ul> </li> <div class="usa-col level-2"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management#financial-statements"> <span>Financial Statements Guidance and Templates </span> </a> </li> </ul> </div> </div> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link aria-expanded=" false" aria-controls="basic-mega-nav-section-/ofm/payment-integrity"> <span>Payment Integrity</span> </button> <div id="basic-mega-nav-section-/ofm/payment-integrity" class="usa-nav__submenu usa-megamenu" hidden=""> <div class="usa-col level-1"> <div class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/payment-integrity/department-commerce-payment-integrity-website"> 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href="/web/20240119085204/https://www.commerce.gov/ofm/about-ofm"> <span>Overview</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/about/leadership/stephen-kunze"> <span>Deputy CFO and Director for Financial Management</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/about-ofm/ofm-organizational-chart"> <span>OFM Organizational Chart</span> </a> </li> </ul> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link " aria-expanded="false" aria-controls="basic-nav-section-2"> <span>Offices </span> </button> <ul id="basic-nav-section-2" class="usa-nav__submenu" hidden=""> <li class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/offices/office-financial-management-systems"> <span>Office of Financial Management Systems </span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/offices/office-financial-reporting-internal-controls-and-travel"> <span>Office of Financial Reporting, Policy, Internal Controls, and Travel</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/offices/office-secretary-financial-management"> <span>Office of the Secretary Financial Management</span> </a> </li> </ul> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link " aria-expanded="false" aria-controls="basic-nav-section-3"> <span>BAS Homepage </span> </button> <ul id="basic-nav-section-3" class="usa-nav__submenu" hidden=""> <li class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/bas-homepage/business-applications-solution-bas"> <span>Overview</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/bas-homepage/about-us"> <span>About Us</span> 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href="/web/20240119085204/https://www.commerce.gov/ofm/publications"> <span>Overview</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="https://web.archive.org/web/20240119085204/https://commerce.gov/ofm/agency-financial-reports"> <span>Agency Financial Reports</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/debt-collections"> <span>Debt Collections</span> </a> </li> <li class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/ofm-handbooks-and-manuals"> <span>Handbooks and Manuals</span> </a> </li> </ul> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link " aria-expanded="false" aria-controls="basic-nav-section-5"> <span>Payment Integrity </span> </button> <ul id="basic-nav-section-5" class="usa-nav__submenu" hidden=""> <li class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/payment-integrity/department-commerce-payment-integrity-website"> <span>Overview</span> </a> </li> </ul> </li> <li class="usa-nav__primary-item"> <button class="usa-accordion__button usa-nav__link " aria-expanded="false" aria-controls="basic-nav-section-6"> <span>FEEDBACK </span> </button> <ul id="basic-nav-section-6" class="usa-nav__submenu" hidden=""> <li class="usa-nav__submenu-item"> <a href="/web/20240119085204/https://www.commerce.gov/ofm/we-want-hear-you"> <span>Site Feedback</span> </a> </li> </ul> </li> </ul> </div> </div> </div> </nav> </div> </header> <section class="usa-hero"> <div class="region region-hero"> <div class="block block-fixed-block-content block-fixed-block-contentofm-hero-block-fixed-block"> <div class="field field--name-field-paragraphs field--type-entity-reference-revisions field--label-hidden field__items"> <div class="field__item"> <div class="uswds-hero-5496 paragraph paragraph--type--uswds-hero paragraph--view-mode--default usa-hero"> <div class="grid-col-fill"> </div> </div> </div> </div> </div> </div> </section> <main class="usa-section"> <a id="main-content" tabindex="-1"></a> <div class="grid-container"> <div class="grid-row grid-gap"> <div class="grid-col-12"> <div class="region region-highlighted"> <div data-drupal-messages-fallback class="hidden"></div> </div> </div> </div> <div class="grid-row grid-gap"> <div class="region-content tablet:grid-col-12"> <div class="region region-content"> <div class="office_front_teaser block block-fixed-block-content block-fixed-block-contentofm-front-teaser-fixed-block" id="block-fixed-block-content-ofm-front-teaser-fixed-block"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p class="office-teaser-text">The Office of Financial Management provides financial management information, services and systems, unparalleled in government...</p> <p class="ofm-teaser-readmore"><a href="//web.archive.org/web/20240119085204/https://www.commerce.gov/ofm/about-ofm" title="Learn more about the Office of Financial Management">Learn more about OFM</a></p> </div> <div class="field field--name-field-front-teaser-image field--type-image field--label-hidden field__item"> <img loading="lazy" src="/web/20240119085204im_/https://www.commerce.gov/sites/default/files/styles/ohrm_front_teaser/public/2020-02/OFM_front_teaser.jpg?h=1bee4208&itok=6g-mBehh" width="626" alt="Office of Financial Management front splash image" typeof="foaf:Image" class="image-style-ohrm-front-teaser"/> </div> </div> <div class="views-element-container office-popular-links block block-views block-views-blockofm-resources-block-1" id="block-views-block-ofm-resources-block-1"> <h2>Office of Financial Management Resources</h2> <div><div class="ofm-front-resources view view-ofm-resources view-id-ofm_resources view-display-id-block_1 js-view-dom-id-b1ff0b1b416901d19123b2e4baa98398121d7bf980c524ecd340baf0198e3d89"> <div class="view-content"> <div class="views-row"><div class="views-field views-field-title"><div class="field-content popular-links-title"><a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/handbooks-and-manuals/financial-management" hreflang="en">Financial Management Handbooks</a></div></div></div> <div class="views-row"><div class="views-field views-field-title"><div class="field-content popular-links-title"><a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/handbooks-and-manuals/budget-management" hreflang="en">Budget Management Handbooks</a></div></div></div> <div class="views-row"><div class="views-field views-field-title"><div class="field-content popular-links-title"><a href="/web/20240119085204/https://www.commerce.gov/ofm/publications/handbooks-and-manuals/travel-management" hreflang="en">Travel Management Handbooks</a></div></div></div> <div class="views-row"><div class="views-field views-field-title"><div class="field-content popular-links-title"><a href="/web/20240119085204/https://www.commerce.gov/ofm/about-ofm/ofm-organizational-chart" hreflang="en">OFM Organizational Chart</a></div></div></div> <div class="views-row"><div class="views-field views-field-title"><div class="field-content popular-links-title"><a href="/web/20240119085204/https://www.commerce.gov/ofm/contact/contact-ofm" hreflang="en">Contact OFM</a></div></div></div> <div class="views-row"><div class="views-field views-field-title"><div class="field-content popular-links-title"><a href="/web/20240119085204/https://www.commerce.gov/ofm/weblinks" hreflang="en">Weblinks</a></div></div></div> </div> </div> </div> </div> <div id="block-commerce-content" class="block block-system block-system-main-block"> <div class="views-element-container"><div class="office-top-stories view view-ofm-frontpage view-id-ofm_frontpage view-display-id-page_1 js-view-dom-id-fe2f4f2964ee341529bebc5cdd8686895fac25642b463e6de0173c69f503b8ad"> <div class="view-content"> <div class="top-stories"><div class="views-field views-field-field-media-image"><div class="field-content"> <img src="/web/20240119085204im_/https://www.commerce.gov/sites/default/files/styles/rectangle_thumbnail_300x150/public/2020-04/OFM_top_story03.jpg?h=f77c1bc1&itok=M_Av8qPW" width="300" alt="A travel bag unpacked with laptop, tablet, glasses, and other items" loading="lazy" typeof="foaf:Image" class="image-style-rectangle-thumbnail-300x150"/> </div></div><div class="views-field views-field-field-media-featured-image"><div class="field-content"></div></div><div><h4 class="top-stories-head"><a href="/web/20240119085204/https://www.commerce.gov/ofm/offices/office-financial-management-systems" hreflang="en">Office of Financial Management Systems </a></h4></div><div class="views-field views-field-body"><div class="field-content"><p><strong>Teresa Coppolino, Director</strong></p>  <p>This Directorate—also known as the Commerce Business Systems (CBS) Solutions Center (CSC)—is responsible for planning and managing the development, maintenance, and implementation...</p></div></div></div> <div class="top-stories"><div class="views-field views-field-field-media-image"><div class="field-content"> <img src="/web/20240119085204im_/https://www.commerce.gov/sites/default/files/styles/rectangle_thumbnail_300x150/public/2020-04/OFM_top_story00.jpg?h=f77c1bc1&itok=7njePaQr" width="300" alt="image with various icons which says Financial Reports, Policies, effective internal controls and travel" loading="lazy" typeof="foaf:Image" class="image-style-rectangle-thumbnail-300x150"/> </div></div><div class="views-field views-field-field-media-featured-image"><div class="field-content"></div></div><div><h4 class="top-stories-head"><a href="/web/20240119085204/https://www.commerce.gov/ofm/offices/office-financial-reporting-internal-controls-and-travel" hreflang="en">Office of Financial Reporting, Internal Controls, and Travel</a></h4></div><div class="views-field views-field-body"><div class="field-content"><p><strong>Julie Tao, Director</strong></p>  <p>This Directorate is responsible for formulating and prescribing Department-wide financial management, accounting and fiscal policies, procedures, standards, and controls; providing assistance to...</p></div></div></div> <div class="top-stories"><div class="views-field views-field-field-media-image"><div class="field-content"> <img src="/web/20240119085204im_/https://www.commerce.gov/sites/default/files/styles/rectangle_thumbnail_300x150/public/2020-04/OFM_top_story02_0.jpg?h=f77c1bc1&itok=qJAyKWJD" width="300" alt="Financial document with coins and a pen on top of it" loading="lazy" typeof="foaf:Image" class="image-style-rectangle-thumbnail-300x150"/> </div></div><div class="views-field views-field-field-media-featured-image"><div class="field-content"></div></div><div><h4 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