Federal agencies. (5) Additional guidance The Chief Information Officer of the Department may provide additional or modified guidance for the role of Deputy Chief Information Officer for Electronic Health Record and Health Information Technology of the Department. (d) Administrative matters (1) Accountability and oversight for program The Deputy Secretary shall be the accountable official for the Program, oversee the Program, and may direct resources, subject to appropriations, throughout the Department, particularly to the Veterans Health Administration and the Office of Information and Technology of the Department, to facilitate successful planning, management, oversight, and execution of the Program. (2) Responsibility for program and office The Under Secretary shall be the responsible official for the Program and the Office, working together with the Executive Director of the Office. The Under Secretary and the Executive Director of the Office shall be directly responsible and in charge of the daily work of the Program and the Office. (3) Tracking and reporting of funds Any funds directed by the Deputy Secretary to other entities of the Department to support the Program or the Office shall be tracked and reported as falling under the Program regardless of the office that manages and executes those particular funds. 102. Establishment of Department of Veterans Affairs advisory subcommittee on electronic health record and health information technology modernization (a) In general Not later than 60 days after the date of the enactment of this Act, the Secretary, acting in coordination with and through the Under Secretary, shall establish a permanent subcommittee of the special medical advisory group established under section 7312 of title 38, United States Code, focused on electronic health record and health information technology modernization of the Department, to be known as the Subcommittee on Electronic Health Record and Health Information Technology Modernization (in this section referred to as the