(a) In General.--The Chief Financial Officer shall perform
functions as specified in chapter 9 of title 31, United States
Code, 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 date of
enactment of this subsection, 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) 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 section 874(b)(2).
(B) 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 section 874(b)(2).
(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) Provide guidance for, and oversee the
development of, the Future Years Homeland
Security Program of the Department, as
specified under section 874.
(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, United States
Code.
(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.--The Secretary may allocate
or reallocate the functions of the Office, or
discontinue the Office, in accordance with
section 872(a).
(B) Exemption from limitations.--Section
872(b) 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.