Which of the following is NOT a responsibility of the CCM?

The responsibility that is not assigned to the Cost Center Manager (CCM) is related to the development of the cost center management guide. The CCM's primary focus is on managing the financial and operational aspects of a section, such as budgeting, justifying financial and manpower resources, and monitoring the expenditure of funds.

Developing a cost center management guide is typically a task that may involve higher management or administrative personnel rather than the CCM, who is more involved with the day-to-day management of the section's budget, resources, and expenditures. Therefore, while the CCM plays a crucial role in overseeing how funds are utilized and ensuring the section operates within its financial means, the creation of a comprehensive guide for cost center management falls outside their direct responsibilities.

This distinction highlights the CCM's role in practical financial management rather than the foundational policy or framework development which is better suited to other positions.