6 U.S.C. § 342

(a) In general The Chief Financial Officer shall perform functions as specified in chapter 9 of title 31 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 October 16, 2004 , 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 454(b)(2) of this title . (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 454(b)(2) of this title . (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 454 of this title . (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. (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 452(a) of this title . (B) Exemption from limitations Section 452(b) of this title 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.