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Office of Financial Management

Central Services and Accounting Branch

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About Central Services and Accounting Branch

The Central Services Accounting Branch (CSAB) within Central Services Business Operations Division (CSBOD) is responsible for the following:

  • All phases of the financial accounting and cost accounting processes for the NIH Central Service Offices and Centers (CSOCs). 
  • Serves as the NIH authority on financial and cost accounting policies, procedures, and practices for central services activities.
  • Provides financial accounting expertise to the CSOCs, coordinates and provides expert advice for establishing fee-for-service rates, including projections of consumption, conducts monthly financial performance analysis, and coordinates the monthly billings.  
  • Performs all general ledger functions for the NIH Management Fund (MF) and NIH Service and Supply Fund (SSF).
  • Provides guidance and advice to the NIH central services and the NIH leadership on maintaining systems for effective control of funds and providing assistance as a business advisor for financial matters.
  • Reviews CSOC financial operating plans.
  • Monitors ongoing status of funds and year-end spending to ensure maximum use of resources.
  • Prepares monthly obligation and cost based financial reports for each line of business comparing revenue with obligations and accruals by object class. 
  • Provides financial strategy and analysis support including, but not limited to, analyzing and compiling data to support priority initiatives requested by the Deputy Director for Management or the Management and Budget Working Group (MBWG). 
  • Provides assistance in analyzing reports concerning financial, administrative, and management functions.
  • Posts accounting entries and monitors general ledger account balances for internal use software and construction-in-progress NIH-wide.
  • Provides monthly reports on revenues, obligations, accrual, and disbursements by line of business.
  • Prepares monthly sales worksheets showing revenue earned by lines of business within the NIH SSSF from each IC customer and non-NIH customer.
  • Monitors NIH SSF and NIH MF accounts receivable.
  • Conducts cash flow analysis to ensure the fiscal integrity of the NIH SSF.   ​

Contact Us

Central Services and Accounting Branch
Suzanne Krauth, Branch Chief

National Institutes of Health,
Office of Financial Management
6701 Rockledge Drive, 3rd Floor
Bethesda, MD 20892-7784

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