6 U.S.C. § 342 — Chief Financial Officer

(a) In general. The Chief Financial Officer performs the functions^* listed in chapter 9 of title 31, plus any other duties assigned over time, and reports to the Under Secretary^* for Management for all of them.

(b) Program analysis and evaluation function. (1) Within 90 days of October 16, 2004, the Secretary had to create an Office of Program Analysis and Evaluation (called "the Office" in this section). (2) The Office must: (A) analyze and evaluate the Department's plans, programs, and budgets against U.S. homeland^* security goals, projected threats, vulnerability assessments, estimated costs, resource limits, and the most recent homeland security strategy under section 454(b)(2); (B) develop and analyze alternative plans, programs, staffing levels, and budget submissions against those same factors; (C) set policies for, and oversee integration of, the Department's planning, programming, and budgeting system; (D) review the Department^* and make sure it meets the Office of Management and Budget's performance-based budget requirements; (E) guide and oversee development of the Department's Future Years Homeland Security Program under section 454; (F) make sure program costs — including classified programs — are presented accurately and completely; (G) oversee the Department's annual performance plan and the performance section of its annual report on program performance, consistent with sections 1115 and 1116 of title 31; (H) lead the development of improved analytical tools and methods for homeland security planning and resource allocation; and (I) take on any other duties the Secretary assigns that fit this program-analysis-and-evaluation role. (3) There is a Director of Program Analysis and Evaluation who (A) serves as the Chief Financial Officer's principal staff assistant for program analysis and evaluation, and (B) reports to an official no lower than the Chief Financial Officer. (4)(A) The Secretary may allocate or reallocate the Office's functions, or discontinue the Office, under section 452(a). (B) Section 452(b)'s limits don't apply to that action.

(c) Notification regarding transfer or reprogramming of funds. Whenever Department appropriations are transferred or reprogrammed and notice of that goes to Congress (including any of its officers, offices, or committees), the Chief Financial Officer must, at the same time, send that same notice to the Select Committee on Homeland Security (or its successor), the House Committee on Government Reform, and the Senate Committee on Governmental Affairs.