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Financial Operations


The Associate Chief Financial Officer for Financial Operations provides direction to USDA agencies for financial reporting through the Accounting Policy and Consolidated Reporting Division (APCRD) and the Transparency and Accountability Reporting Division (TARD).

The APCRD is responsible for:

  • Developing departmental accounting policies and procedures to comply with Federal Accounting Standards Advisory Board (FASAB) standards and government-wide reporting requirements;
  • Coordinating preparation and audit of the annual USDA consolidated financial statements and data for the government-wide financial report;
  • Representing the department on matters related to these assignments with internal and external organizations; and
  • Conducting biennial review of charges for things of value.

The TARD is responsible for:

  • Developing, coordinating, and addressing Federal financial assistance policy;
  • DATA Act reporting, which provides the public with Federal financial assistance and contracts data; and
  • Supporting Prize and Competition policy, Federal Travel reporting, publication of the Annual Financial Report, other new financial assistance, and other financial reporting initiatives as they arise.

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