Office of Performance, Planning, and the Chief Financial Officer

The Chief Financial Officer is responsible for the financial leadership of the Agency.


About our office

The Chief Financial Officer is responsible for the financial leadership of the Agency. This includes responsibility for all Agency disbursements, management and coordination of Agency planning, budgeting, analysis, acquisitions, risk management, program evaluation, and performance management functions.

Program information

Mission statement

The Office of the Deputy Chief Financial Officer (DCFO) provides formulation for the Agency’s budget, executes the Agency’s budget activities, estimates subsidy impact, ensures internal controls achieve the objectives of effective and efficient operations, reliable financial reporting, and compliance with applicable laws and regulations are properly designed and operating effectively, provides internal controls guidance and oversight to ensure SBA management exercises responsibilities in accordance with OMB Circular A-123, ensures compliance with the Financial Managers Financial Integrity Act, and advises the CFO on risk management. Divisions include: Budget, Financial Analysis and Modeling, Financial Reporting, Accounting Liaison, and Quality Assurance, and, Internal Controls.

Summary of Responsibilities

Budget Division

The Budget Division provides management and oversight of Agency activities for SBA’s budgetary authority:

  • Provide timely, accurate and useful budget information to SBA's senior management and program heads for budget formulation and other related issues.
  • Structure and manage a budget decision process that ensures the Administrator’s priorities are funded, emphasizes results and promotes the most efficient use of resources.
  • Coordination and review of budget execution.
  • Manage the cost allocation survey and activity-based costing to improve accountability and decision-making through a better understanding of the cost of programs.
  • Oversee all budgetary issues for loan programs.

Financial Analysis and Modeling Division

The Financial Analysis and Modeling Division analyzes loan performance data and develops models to determine the subsidy costs of SBA's loan programs. This information is collected for inclusion in the President’s Budget and supports other Agency operations. These efforts include, but are not limited to, the following:

  • Establishing, reviewing and analyzing cash flow estimates to calculate subsidy rates for Federal Credit Reform loan programs;
  • Developing and implementing new analytical approaches to enhance the Agency's budgeting process;
  • Analyzing the impact of various legislative proposals on the cost of providing small business and disaster loans;
  • Analyzing the budget and financial impact of initiatives such as asset sales, potential new programs and program changes;
  • Participating in the ongoing development and enhancement of reporting for Credit Reform loan programs; and
  • Maintaining databases of credit program information required for budgeting, financial planning and management purposes.

Financial Reporting, Accounting Liaison and Quality Assurance Division

The Financial Reporting, Accounting Liaison and Quality Assurance Division manages the Agency’s financial statement audit to ensure that the quality assurance over financial data, liaison with Federal accounting forums and sound internal controls are an integral part of SBA’s financial management and operations, and to provide quality administrative support to the Office of Chief Financial Officer staff. Additional tasks include the following:

  • Prepare monthly, quarterly, and annual financial reports, including financial statements, Governmentwide Treasury Account Symbol (GTAS) monthly reporting of cash using Treasury’s Central Accounting Reporting System, and Treasury Report on Receivables.
  • Provide an effective Quality Assurance process.
  • Conduct accounting liaison activities to ensure that the Agency is represented in various government accounting forums and facilitate liaison activities with SBA’s independent public accountant for all financial statement audit matters.
  • Coordinate with other respective DCFO divisions, program offices and Denver Finance Center on accounting/reporting matters to ensure propriety of data.

Internal Controls Division

The Internal Control Division provides oversight and guidance to managers and employees on internal controls. Specifically, we

  • Conduct internal control reviews to assess the design and effectiveness of internal controls that impact SBA’s financial reporting and compliance with laws and regulations.  The assessment of internal controls supports the Administrator’s Statement of Assurance that SBA has adequate internal controls in place and corrective actions are taken to mitigate identified deficiencies.  The results are published in the Agency Financial Report (AFR). 
  • Assist management to meet the Federal Manager’s Financial Integrity Act (FMFIA) requirements by providing training and tools to complete the Annual Assurance Statement.
  • Coordinate SBA’s reporting of improper payments in the AFR to comply with the Payment Integrity Information Act (PIIA).  Programs and activities susceptible to improper payments must obtain a statistically valid estimate of the annual amount of improper payments, determine the root cause, establish accountability, and set reduction targets to reduce improper payments.  All improper payment reporting, and plans are submitted to the Internal Controls Division, who acts as the liaison with the Office of Management and Budget (OMB).
  • Coordinate timely remediation of corrective actions related to Financial Statement Audit findings. 

Mission statement

The Office of Program Performance, Analysis, and Evaluation (OPPAE) leads SBA’s results-driven management activities, including strategic planning and performance management annual planning and reporting, dashboard and analytic support, program management, program evaluation, and economic and regulatory impact analysis. OPPAE oversees SBA’s implementation of Government Performance and Results Act (GPRA), GPRA Modernization Act, Program Management Improvement Accountability Act, the Foundations for Evidence-Based Policy Making Act (Evidence Act), and relevant Executive Orders and policies.

Summary of Responsibilities

The Office of Program Performance, Analysis, and Evaluation leads the following activities at SBA:

Strategic Planning and Performance Management

  • Agency Strategic Plan
  • Agency Annual Performance Plan and Annual Performance Report
  • Agency Financial Report
  • Agency Priority Goals and Cross-Agency Priority Goals
  • Quarterly Deep Dive Performance Reviews
  • Performance Dashboards and Analytics
  • Annual Strategic Objective Reviews
  • Performance Measures and Targets Reviews
  • Organizational Assessments
  • Data Verification and Validation

Program and Project Management

  • Program Management Improvement Plan
  • Program Management Portfolio Reviews

Program Evaluation

  • Enterprise Learning Agenda
  • Annual Evaluation Plan
  • Annual Credit Program Reviews
  • Program Evaluation Design, Monitoring, and Implementation
  • Survey Design and Analysis

Economic Analysis

  • Regulatory Impact Analysis
  • Regulatory Flexibility Analysis

Please visit the Performance Improvement Council and the President's Management Agenda for more information on the Federal Performance Management Framework.

Mission statement

The Office of Financial Systems, Innovation, and Data Transparency designs, develops, implements, and maintains financial systems; ensures the security, integrity, reliability and availability of Agency’s integrated accounting and financial systems; provides reliable, accurate, and timely information to support the Agency’s financial reporting needs. Oversees implementation of and compliance with DATA Act, Evidence Act and Federal Data Strategy, and supports data management, data analysis, and reporting.

Key Objectives

  • Manage and operate the financial systems information technology environment
  • Collect, organize, and distribute financial information for financial analysis and reporting
  • Support financial reporting
  • Implement Federal Information Security Controls Audit Manual (FISCAM)
  • Support IT systems analysis and project management

Summary of responsibilities

Financial Systems Division

  • Systems analysis, IT project management and development support for financial systems
  • Operation of the financial accounting and reporting systems
  • Financial system security and internal controls

Chief Data Officer Division

  • Evidence Act and Federal Data Strategy implementation
  • Data science and advanced analytics projects to derive value from large amounts of data or data that may be difficult to work with such as unstructured datasets
  • Financial transparency processes including DATA Act reporting of agency financial and award data to and cost allocation

Mission statement

The Office of Financial Operations and Acquisition Management, leads SBA in ensuring  accountability, integrity transparency and efficiencies by providing services for collections, disbursements, accounting for SBA's loan programs, managing the Agency’s electronic commerce, government-wide financial management initiatives and administrative accounting/system support for travel, charge card, grants, contracts, support and acquisition management (planning, contract administration and compliance).  With a diverse, collaborative team utilizing innovative, strategic, and streamlined solutions to support SBA’s mission and objectives.

Key Objectives

  • Be customer driven
  • Be a flexible, highly motivated, and skilled team
  • Ensure a strong internal control environment
  • Embrace change that results in improvement

Summary of Responsibilities

Management and Administration Division

  • Support to OCIO on distributing IT equipment
  • Building liaison
  • Management support for Human Resources actions 
  • Budget and purchasing
  • Receiving and tracking returned mail

Program Accounting Division

Consists of two branches, the Loan Accounting Branch and Revenue and Collections Branch. Responsible for the accounting on all SBA loan programs.  Provides customer service and support to all SBA Offices regarding all SBA loan programs.

 Loan Accounting Branch

  • Consists of two teams Loan Accounting Resolution Team and Loan Accounting Support Team.
  • Responsible for ensuring the accuracy of accounting records for all SBA loan programs. 
  • Reviews and Analyzes loan accounting for financial reporting purposes. 
  • Liaison with program offices to assure the accuracy of accounting is accurate for new programs.
Revenue and Collection Branch
  • ​​​​​​Reconciles and post all collections for all SBA loan programs
  • Manages the print/mail contract that mails monthly billing statements for all SBA serviced loans, IRS Tax Forms, and miscellaneous notices to borrowers and lenders.
  • Partners with Treasury on E-Commerce Activities 

Administrative Accounting Division

Consists of two branches Administrative Accounting Service Branch and Fiscal Service Branch. Provides customer service, support, and training to all SBA employees regarding all administrative functions (travel, payments, government purchase and travel cards, accounting, and end user system support).   Manages the government purchase card and travel card programs. 

Administrative Accounting Services Branch
  • Provides system and accounting support to SBA users on administrative accounting 
  • Reconciles payroll and all administrative accounting funds
  • Tests and implements accounting changes required by treasury
  • Test and implements new directives mandated by Treasury and OMB
  • Acts as a liaison between business users and technical team in the daily support of JAAMS
  • Develops and implements system changes to streamline internal processes
Fiscal Service Branch

Consists of two teams, Help Desk & Accounts Payable

Help Desk (HD)
  • Manages and provides customer service for the travel system and the travel charge card program
  • Provides customer support for administrative functions
Accounts Payable (AP)
  • Reviews and pays all travel, grants, contracts, miscellaneous and interagency agreements for SBA
  • Resolves payment issues with employees and suppliers
  • Provides support on Treasury invoice- processing Platform

Acquisition Operation Division

The Acquisition Operations Division provides acquisition services to every SBA program office.  Contracting Officers help the program offices plan, solicit, award, and manage contracts in order to support the SBA mission and in accordance with the Federal Acquisition Regulation.

Acquisition Policy Division

The Acquisition Policy Division is managed by the Senior Procurement Executive and includes Procurement Analysts who provide subject-matter expertise on acquisition regulations and policy to contracting officers, program managers and contracting officer representatives within SBA. Additionally, the Acquisition Policy Division includes the SBA Competition Advocate, Small Business Specialist and Acquisition Career Manager. 


Contact us

Office of Performance, Planning, and the Chief Financial Officer
409 3rd St. SW, Suite 6000
Washington, DC 20416

Phone: 202-205-6449

Last updated January 19, 2024