DATE: August 14, 2023

SUBJECT: Department of the Treasury Orders and Directives Program

  1. PURPOSE. This Directive establishes policy and assigns responsibilities for issuing Treasury Orders, Treasury Directives, and Treasury Publications in the Treasury Orders and Directives Program. It also authorizes the release of the Department of the Treasury Directive Publication (TD P) 00-05.
  2. SCOPE. This Directive applies to all bureaus, offices, and organizations in the Department of the Treasury, including the Offices of Inspector General within the Department. The provisions of this Directive shall not be construed to interfere with or impede the authorities or independence of the Inspectors General.
  3. POLICY. The Treasury Orders and Directives Program is comprised of official documents issued at the Departmental level that convey the Department’s policies, procedures, and delegations of authority and/or responsibility to managers and employees. The Department shall:
    1. limit the content of Treasury Orders and Treasury Directives to delegations of authority and/or responsibility, statements of Department policy, and descriptions of Essential Procedures;
    2. disseminate Essential Procedures through a Treasury Publication rather than a Treasury Order or Directive when such Essential Procedures are extensive; and
    3. grant responsible officials in the bureaus discretion to determine how to implement policies at the bureau level.
  4. DEFINTIONS. For additional definitions, see TD P 00-05.
    1. Policy is a statement of important, high-level direction that guides decisions and actions throughout the Department.
    2. Secretarial Officer refers to the Secretary, Deputy Secretary, an Under Secretary, an Assistant Secretary, the Fiscal Assistant Secretary, Treasurer, Inspectors General, General Counsel, or Chief Financial Officer.
    3. A Treasury Order (TO) is a document, signed by the Secretary or Deputy Secretary, that:
      1. 1) establishes policy with Department-wide significance;
      2. 2) delegates authority and/or responsibility residing in the Secretary to a Secretarial Officer, bureau head, or another Treasury official; or
      3. 3) sets forth reporting relationships.
    4. A Treasury Directive (TD) is a document, signed by a Secretarial Officer other than the Secretary or Deputy Secretary, that:
      1. 1) conveys Treasury policy and/or reporting requirements;
      2. 2) delegates authority below the Secretarial Officer level or among or between Secretarial Officers other than the Secretary or Deputy Secretary; or
      3. 3) describes a high-level process or Essential Procedure.
    5. A Publication (PUB) is a detailed reference or process document authorized to be published in support of a specific order or directive. A PUB:
      1. 1) is issued by the responsible office;
      2. 2) is authorized by the companion Order or Directive;
      3. 3) contains procedures to implement policy, not establish policy; and
      4. 4) requires a review five years from the date of issuance.
    6. Administrative Edits are minor modifications to a document to correct errors, update references, clarify existing language, or make other technical or structural changes.
    7. Essential Procedures are procedures required by external authority or public law; for health or safety reasons; or for standardization of practices or systems throughout the Department.
    8. The Office of Primary Responsibility (OPR) is the Treasury Bureau or Departmental Office responsible for the subject matter of a document.
    1. The Assistant Secretary for Management (ASM) is responsible for the overall administration of the Treasury Orders and Directives Program. The ASM is responsible for reviewing and approving all new and revised Treasury Orders and Directives and reviewing Publications, as appropriate, to assure items included within are aligned with the policies and mission of the Department of Treasury. The ASM reviews and clears all documents in the Program that are prepared for the signature of Secretarial Officers. The ASM may delegate this authority to a Deputy Assistant Secretary, as appropriate.
    2. The Deputy Assistant Secretary for Privacy, Transparency, and Records (DASPTR) has executive oversight of the Treasury Orders and Directives Program. The DASPTR has the authority to:
      1. 1) review, clear, and approve Administrative Edits to documents prepared in the Program after consultation with the Office of the General Counsel. Once the DASPTR approves Administrative Edits for a document, the Administrative Edits become final, and the pre-existing Treasury Official Signature and the document’s effective date remain the same.
      2. 2) review, clear, and approve the reaffirmation of a Treasury Order or Treasury Directive requested by the OPR after consultation with the Office of the General Counsel.
      3. 3) clear requests by the OPR to cancel an Order or Directive and forward such requests to the Secretarial Officer named in the relevant document for final approval after consultation with the Office of the General Counsel.
      4. 4) review, clear, and approve Publications and updates to Publications requested by the OPR. In addition, at the DASPTR’s discretion, in consultation with the ASM, publications may be reviewed by the ASM and/or the Office of General Counsel.
      5. 5) The DASPTR, in consultation with The Office of General Counsel and, as appropriate, the ASM, will make policy ownership determinations.
    3. The Treasury Orders and Directives Program (TOD) is designed to achieve the policy objectives in this TD. TOD will:
      1. 1) notify the OPR for each Order Directive, or Publication requiring a review under the schedule set forth in paragraph 5(f) below;
      2. 2) provide assistance and support for OPR review of documents and facilitate the clearance process for all documents prepared in the program;
      3. 3) circulate the new, revised, reaffirmed, or cancelled Orders, Directives and Publications to the affected bureaus and offices for coordination and approval;
      4. 4) forward a final document (or cancellation determination) to the appropriate official for signature; and
      5. 5) post the Orders, Directives, and Publications on either Treasury’s external or internal websites and retain all official copies of the documents.
    4. Secretarial Officers and bureau heads will:
      1. 1) ensure that documents prepared by their staff adhere to the definitions as outlined in TD P 00-05; and
      2. 2) ensure that offices under their supervision promptly initiate necessary steps to revise, reaffirm, administratively edit, or cancel an Order, Directive or Publication.
    5. The Office of the General Counsel is responsible for reviewing and clearing all proposed actions on any Order or Directive and for reviewing Publications, to assure their legal sufficiency and to determine if they must be published in the Federal Register.
    6. The OPR shall conduct periodic reviews of each Order, Directive, and Publication to determine whether it should be reaffirmed, revised, administratively edited, or cancelled. Such review should take place no less than every five years. However, the Order, Directive, or Publication shall remain effective notwithstanding the failure to engage in or complete such review. In addition, OPR shall ensure edits to Orders, Directives, and Publications are consolidated into a single update.
  6. AUTHORITY. 5 USC 301.
  7. CANCELLATION. TD 00-05, “Department of the Treasury Orders and Directives System,” dated November 18, 2013, is superseded.
  8. OFFICE OF PRIMARY INTEREST. Office of the Deputy Assistant Secretary for Privacy, Transparency, and Records, Office of the Assistant Secretary for Management.


Anna Canfield Roth 
Assistant Secretary for Management