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Office of Financial Management

Central Services Business Operations

Responsible for overseeing the formulation, monitoring and execution of the NIH Service and Supply Fund (SSF) and Management Fund (MF) budgets in concert with the Central Service Offices and Centers

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​About Central Services Business Operations Division

The Central Services Business Operations Division (CSBOD) carries out the NIH-wide stewardship and fiduciary responsibilities associated with the budget and financial operations of the Central Service Offices and Centers (CSOC) funded by the NIH Service and Supply Fund (SSF) and the NIH Management Fund (MF).  CSBOD is responsible for overseeing the formulation, monitoring and execution of $2.5B of the NIH SSF and MF budgets in concert with the CSOCs. These two funds receive no appropriations and are 100% financed by reimbursable activities from within and external to the NIH. This Division provides guidance and advice to the NIH central services activities and NIH leadership on maintaining systems for effective control of funds and provides assistance as a business advisor for financial matters related to the SSF and MF.

Enterprise Budget Formulation

CSBOD provides enterprise level budget formulation, budget execution, accounting, and financial reporting  support for NIH CSOCs funded by the NIH SSF and MF.  The CSBOD provides budget formulation support to the NIH Steering Committee and the NIH Management and Budget Work Group (MBWG) for establishing annual budgets for the CSOCs. The CSBOD also provides budget support for all NIH Gift Funds, Royalties, Cooperative Research and Development Agreements (CRADAs), Inter-Departmental Delegations of Authority (IDDAs), and other trans-NIH collections, such as the Patient Centered Outcomes Research Initiative (PCORI).

President's Budget Preparation

CSBOD prepares the annual President's Budget (PB) and Congressional Budget Justification (CBJ) narrative and all required budget tables for the SSF and MF.  Once the fiscal year begins, the CSBOD provides budget execution support for the SSF and MF, which includes providing budget allocations to each CSOC, collecting resources, monitoring commitments, obligations, accruals, and disbursements for each CSOC, including reimbursable agreements with other Federal agencies or with NIH ICs.  CSBOD also provides monthly reports on revenues, obligations, accruals, and disbursements by line of business.  The CSBOD provides budget guidance for carrying out the budget decisions of the NIH leadership and monitors compliance with those decisions. CSBOD apportions funds in compliance with public law, including OMB Circular A-11 and ensures that the CSOCs use funds appropriately.  In addition, the CSBOD prepares the IC by IC allocations for each of over 80 different CSOC or centrally funded assessments.

NIH Central Service Office and Centers Guidance

The CSBOD staff provides guidance and advice to the NIH CSOCs and the NIH leadership on maintaining systems for effective control of funds and provides assistance as a business advisor for financial matters. CSBOD reviews central services' financial operating plans, provides financial strategy and analysis support for the NIH CSOCs.  In addition, the Division supports the development of plans and recommends solutions to management throughout the fiscal year on an array of finance and budget issues, and provides assistance in analyzing reports concerning financial, administrative, and management functions.  CSBOD also monitors cash flows within the SSF to ensure sufficient working capital exists for day-to-day activities.

CSBOD supports reporting and data calls from the NIH Office of Budget, the Department of Health and Human Services (DHHS), or the Office of Management and Budget (OMB), responds to audit requests, including OMB A-123 reviews and the annual CFO Audit.  CSBOD also prepares information on current or historical budget-related data for Congressional inquiries and preparation for budget hearings.

For CSOC activities that recover their cost using a fee-for-service approach, the CSBOD staff provide financial analytics support, including historical data on costs and consumption to aid the CSOCS in developing their fees and rates.  The CSBOD publishes an annual product and service catalog with the fee-for-service rates by CSOC for each of the CSOC activities.  The CSBOD staff process monthly billings for fee-for-service activities, monitor accounts receivable, and conduct performance management reviews of CSOC activities. 

The CSBOD staff prepare tables reflecting collections, and interest earnings if applicable, for all NIH Gift Funds, Royalties, and CRADAs.  The CSBOD staff prepare accounting entries to collect funds from outside sources such as PCORI.  The CSBOD staff also review the SSF and MF trial balance and ensure balances are appropriate.

NIH Assessment Tables, SSF Rate Books, Interagency Forms (7600) and Instructions can be found on the Central Services SharePoint Site.  Note: you must have an NIH network account in order to access the SharPoint site.

 

Contact Us

Central Services Business Operations Division
David Heller, Director

National Institutes of Health,
Office of Financial Management
2115 East Jefferson Street
Rockville, MD 20852
Phone: (301) 496-9115

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