US (United States) Code. Title 31. Subtitle I: General. Chapter 9: Agency chief financial officers

Codificación normativa de EEUU (Estados Unidos) Legislación Federal estadounidense # Money and finance

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31 USC CHAPTER 9 - AGENCY CHIEF FINANCIAL OFFICERS 01/06/03

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TITLE 31 - MONEY AND FINANCE

SUBTITLE I - GENERAL

CHAPTER 9 - AGENCY CHIEF FINANCIAL OFFICERS

-HEAD-

CHAPTER 9 - AGENCY CHIEF FINANCIAL OFFICERS

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Sec.

901. Establishment of agency Chief Financial Officers.

902. Authority and functions of agency Chief Financial

Officers.

903. Establishment of agency Deputy Chief Financial

Officers.

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CHAPTER REFERRED TO IN OTHER SECTIONS

This chapter is referred to in section 3516 of this title; title

7 section 6911; title 10 section 135; title 44 sections 3534, 3544.

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31 USC Sec. 901 01/06/03

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TITLE 31 - MONEY AND FINANCE

SUBTITLE I - GENERAL

CHAPTER 9 - AGENCY CHIEF FINANCIAL OFFICERS

-HEAD-

Sec. 901. Establishment of agency Chief Financial Officers

-STATUTE-

(a) There shall be within each agency described in subsection (b)

an agency Chief Financial Officer. Each agency Chief Financial

Officer shall -

(1) for those agencies described in subsection (b)(1) -

(A) be appointed by the President, by and with the advice and

consent of the Senate; or

(B) be designated by the President, in consultation with the

head of the agency, from among officials of the agency who are

required by law to be so appointed;

(2) for those agencies described in subsection (b)(2) -

(A) be appointed by the head of the agency;

(B) be in the competitive service or the senior executive

service; and

(C) be career appointees; and

(3) be appointed or designated, as applicable, from among

individuals who possess demonstrated ability in general

management of, and knowledge of and extensive practical

experience in financial management practices in large

governmental or business entities.

(b)(1) The agencies referred to in subsection (a)(1) are the

following:

(A) The Department of Agriculture.

(B) The Department of Commerce.

(C) The Department of Defense.

(D) The Department of Education.

(E) The Department of Energy.

(F) The Department of Health and Human Services.

(G) The Department of Housing and Urban Development.

(H) The Department of the Interior.

(I) The Department of Justice.

(J) The Department of Labor.

(K) The Department of State.

(L) The Department of Transportation.

(M) The Department of the Treasury.

(N) The Department of Veterans Affairs.

(O) The Environmental Protection Agency.

(P) The National Aeronautics and Space Administration.

(2) The agencies referred to in subsection (a)(2) are the

following:

(A) The Agency for International Development.

(B) The Federal Emergency Management Agency.

(C) The General Services Administration.

(D) The National Science Foundation.

(E) The Nuclear Regulatory Commission.

(F) The Office of Personnel Management.

(G) The Small Business Administration.

(H) The Social Security Administration.

(c)(1) There shall be within the Executive Office of the

President a Chief Financial Officer, who shall be designated or

appointed by the President from among individuals meeting the

standards described in subsection (a)(3). The position of Chief

Financial Officer established under this paragraph may be so

established in any Office (including the Office of Administration)

of the Executive Office of the President.

(2) The Chief Financial Officer designated or appointed under

this subsection shall, to the extent that the President determines

appropriate and in the interest of the United States, have the same

authority and perform the same functions as apply in the case of a

Chief Financial Officer of an agency described in subsection (b).

(3) The President shall submit to Congress notification with

respect to any provision of section 902 that the President

determines shall not apply to a Chief Financial Officer designated

or appointed under this subsection.

(4) The President may designate an employee of the Executive

Office of the President (other than the Chief Financial Officer),

who shall be deemed "the head of the agency" for purposes of

carrying out section 902, with respect to the Executive Office of

the President.

-SOURCE-

(Added Pub. L. 101-576, title II, Sec. 205(a), Nov. 15, 1990, 104

Stat. 2842; amended Pub. L. 103-296, title I, Sec. 108(j)(1), Aug.

15, 1994, 108 Stat. 1488; Pub. L. 106-58, title VI, Sec. 638(a),

Sept. 29, 1999, 113 Stat. 475.)

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AMENDMENTS

1999 - Subsec. (c). Pub. L. 106-58 added subsec. (c).

1994 - Subsec. (b)(2)(H). Pub. L. 103-296 added subpar. (H).

EFFECTIVE DATE OF 1999 AMENDMENT

Amendment by Pub. L. 106-58 effective at noon on Jan. 20, 2001,

see section 638(h) of Pub. L. 106-58, set out as a note under

section 503 of this title.

EFFECTIVE DATE OF 1994 AMENDMENT

Amendment by Pub. L. 103-296 effective Mar. 31, 1995, see section

110(a) of Pub. L. 103-296, set out as a note under section 401 of

Title 42, The Public Health and Welfare.

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TRANSFER OF FUNCTIONS

For transfer of functions, personnel, assets, and liabilities of

the Federal Emergency Management Agency, including the functions of

the Director of the Federal Emergency Management Agency relating

thereto, to the Secretary of Homeland Security, and for treatment

of related references, see sections 313(1), 551(d), 552(d), and 557

of Title 6, Domestic Security, and the Department of Homeland

Security Reorganization Plan of November 25, 2002, as modified, set

out as a note under section 542 of Title 6.

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CHIEF FINANCIAL OFFICER WITHIN EXECUTIVE OFFICE OF THE PRESIDENT

Pub. L. 106-58, title VI, Sec. 638(b)-(e), Sept. 29, 1999, 113

Stat. 475, provided that:

"(b) Plan for Implementation. - Not later than 90 days after the

effective date of this section [noon on Jan. 20, 2001], the

President shall communicate in writing, to the Chairmen of the

Committees on Appropriations, the Chairman of the Committee on

Government Reform of the House of Representatives, and the Chairman

of the Committee on Governmental Affairs of the Senate, a plan for

implementation of the provisions of, and amendments made by, this

section [amending this section and sections 503 and 1105 of this

title].

"(c) Deadline for Appointment. - The Chief Financial Officer

designated or appointed under section 901(c) of title 31, United

States Code (as added by subsection (a)), shall be so designated or

appointed not later than 180 days after the effective date of this

section [noon on Jan. 20, 2001].

"(d) Pay. - The Chief Financial Officer designated or appointed

under such section shall receive basic pay at the rate payable for

level IV of the Executive Schedule under section 5315 of title 5,

United States Code.

"(e) Transfer of Functions. - (1) The President may transfer such

offices, functions, powers, or duties thereof, as the President

determines are properly related to the functions of the Chief

Financial Officer under section 901(c) of title 31, United States

Code (as added by subsection (a)).

"(2) The personnel, assets, liabilities, contracts, property,

records, and unexpended balances of appropriations, authorizations,

allocations, and other funds employed, held, used, arising from,

available or to be made available, of any office the functions,

powers, or duties of which are transferred under paragraph (1)

shall also be so transferred."

CHIEF FINANCIAL OFFICERS OF DEPARTMENT OF VETERANS AFFAIRS AND

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

Section 205(c)(1) of Pub. L. 101-576 provided that: "The

Secretary of Veterans Affairs and the Secretary of Housing and

Urban Development may each designate as the agency Chief Financial

Officer of that department for purposes of section 901 of title 31,

United States Code, as amended by this section, the officer

designated, respectively, under section 4(c) of the Department of

Veterans Affairs Act (38 U.S.C. 201 note) and section 4(e) of the

Department of Housing and Urban Development Act (42 U.S.C.

3533(e)), as in effect before the effective date of this Act [Nov.

15, 1990]."

TRANSFER OF FUNCTIONS AND PERSONNEL OF AGENCY CHIEF FINANCIAL

OFFICERS

Section 206 of Pub. L. 101-576 provided that:

"(a) Agency Reviews of Financial Management Activities. - Not

later than 120 days after the date of the enactment of this Act

[Nov. 15, 1990], the Director of the Office of Management and

Budget shall require each agency listed in subsection (b) of

section 901 of title 31, United States Code, as amended by this

Act, to conduct a review of its financial management activities for

the purpose of consolidating its accounting, budgeting, and other

financial management activities under the agency Chief Financial

Officer appointed under subsection (a) of that section for the

agency.

"(b) Reorganization Proposal. - Not later than 120 days after the

issuance of requirements under subsection (a) and subject to all

laws vesting functions in particular officers and employees of the

United States, the head of each agency shall submit to the Director

of the Office of Management and Budget a proposal for reorganizing

the agency for the purposes of this Act [see Short Title of 1990

Amendment note set out under section 501 of this title]. Such

proposal shall include -

"(1) a description of all functions, powers, duties, personnel,

property, or records which the agency Chief Financial Officer is

proposed to have authority over, including those relating to

functions that are not related to financial management

activities; and

"(2) a detailed outline of the administrative structure of the

office of the agency Chief Financial Officer, including a

description of the responsibility and authority of financial

management personnel and resources in agencies or other

subdivisions as appropriate to that agency.

"(c) Review and Approval of Proposal. - Not later than 60 days

after receiving a proposal from the head of an agency under

subsection (b), the Director of the Office of Management and Budget

shall approve or disapprove the proposal and notify the head of the

agency of that approval or disapproval. The Director shall approve

each proposal which establishes an agency Chief Financial Officer

in conformance with section 901 of title 31, United States Code, as

added by this Act, and which establishes a financial management

structure reasonably tailored to the functions of the agency. Upon

approving or disapproving a proposal of an agency under this

section, the Director shall transmit to the head of the agency a

written notice of that approval or disapproval.

"(d) Implementation of Proposal. - Upon receiving written notice

of approval of a proposal under this section from the Director of

the Office of Management and Budget, the head of an agency shall

implement that proposal."

CHIEF FINANCIAL OFFICERS COUNCIL

Section 302 of Pub. L. 101-576 provided that:

"(a) Establishment. - There is established a Chief Financial

Officers Council, consisting of -

"(1) the Deputy Director for Management of the Office of

Management and Budget, who shall act as chairperson of the

council;

"(2) the Controller of the Office of Federal Financial

Management of the Office of Management and Budget;

"(3) the Fiscal Assistant Secretary of Treasury; and

"(4) each of the agency Chief Financial Officers appointed

under section 901 of title 31, United States Code, as amended by

this Act.

"(b) Functions. - The Chief Financial Officers Council shall meet

periodically to advise and coordinate the activities of the

agencies of its members on such matters as consolidation and

modernization of financial systems, improved quality of financial

information, financial data and information standards, internal

controls, legislation affecting financial operations and

organizations, and any other financial management matter."

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SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 503, 903, 3515 of this

title; title 5 section 1401; title 28 section 507; title 40 section

11315; title 42 section 902; title 44 section 3603.

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31 USC Sec. 902 01/06/03

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TITLE 31 - MONEY AND FINANCE

SUBTITLE I - GENERAL

CHAPTER 9 - AGENCY CHIEF FINANCIAL OFFICERS

-HEAD-

Sec. 902. Authority and functions of agency Chief Financial

Officers

-STATUTE-

(a) An agency Chief Financial Officer shall -

(1) report directly to the head of the agency regarding

financial management matters;

(2) oversee all financial management activities relating to the

programs and operations of the agency;

(3) develop and maintain an integrated agency accounting and

financial management system, including financial reporting and

internal controls, which -

(A) complies with applicable accounting principles,

standards, and requirements, and internal control standards;

(B) complies with such policies and requirements as may be

prescribed by the Director of the Office of Management and

Budget;

(C) complies with any other requirements applicable to such

systems; and

(D) provides for -

(i) complete, reliable, consistent, and timely information

which is prepared on a uniform basis and which is responsive

to the financial information needs of agency management;

(ii) the development and reporting of cost information;

(iii) the integration of accounting and budgeting

information; and

(iv) the systematic measurement of performance;

(4) make recommendations to the head of the agency regarding

the selection of the Deputy Chief Financial Officer of the

agency;

(5) direct, manage, and provide policy guidance and oversight

of agency financial management personnel, activities, and

operations, including -

(A) the preparation and annual revision of an agency plan to

-

(i) implement the 5-year financial management plan prepared

by the Director of the Office of Management and Budget under

section 3512(a)(3) of this title; and

(ii) comply with the requirements established under

sections 3515 and subsections (e) and (f) of section 3521 of

this title;

(B) the development of agency financial management budgets;

(C) the recruitment, selection, and training of personnel to

carry out agency financial management functions;

(D) the approval and management of agency financial

management systems design or enhancement projects;

(E) the implementation of agency asset management systems,

including systems for cash management, credit management, debt

collection, and property and inventory management and control;

(6) prepare and transmit, by not later than 60 days after the

submission of the audit report required by section 3521(f) of

this title, an annual report to the agency head and the Director

of the Office of Management and Budget, which shall include -

(A) a description and analysis of the status of financial

management of the agency;

(B) the annual financial statements prepared under section

3515 of this title;

(C) the audit report transmitted to the head of the agency

under section 3521(f) of this title;

(D) a summary of the reports on internal accounting and

administrative control systems submitted to the President and

the Congress under the amendments made by the Federal Managers'

Financial Integrity Act of 1982 (Public Law 97-255); and

(E) other information the head of the agency considers

appropriate to fully inform the President and the Congress

concerning the financial management of the agency;

(7) monitor the financial execution of the budget of the agency

in relation to actual expenditures, and prepare and submit to the

head of the agency timely performance reports; and

(8) review, on a biennial basis, the fees, royalties, rents,

and other charges imposed by the agency for services and things

of value it provides, and make recommendations on revising those

charges to reflect costs incurred by it in providing those

services and things of value.

(b)(1) In addition to the authority otherwise provided by this

section, each agency Chief Financial Officer -

(A) subject to paragraph (2), shall have access to all records,

reports, audits, reviews, documents, papers, recommendations, or

other material which are the property of the agency or which are

available to the agency, and which relate to programs and

operations with respect to which that agency Chief Financial

Officer has responsibilities under this section;

(B) may request such information or assistance as may be

necessary for carrying out the duties and responsibilities

provided by this section from any Federal, State, or local

governmental entity; and

(C) to the extent and in such amounts as may be provided in

advance by appropriations Acts, may -

(i) enter into contracts and other arrangements with public

agencies and with private persons for the preparation of

financial statements, studies, analyses, and other services;

and

(ii) make such payments as may be necessary to carry out the

provisions of this section.

(2) Except as provided in paragraph (1)(B), this subsection does

not provide to an agency Chief Financial Officer any access greater

than permitted under any other law to records, reports, audits,

reviews, documents, papers, recommendations, or other material of

any Office of Inspector General established under the Inspector

General Act of 1978 (5 U.S.C. App.).

-SOURCE-

(Added Pub. L. 101-576, title II, Sec. 205(a), Nov. 15, 1990, 104

Stat. 2843.)

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REFERENCES IN TEXT

The Federal Managers' Financial Integrity Act of 1982, referred

to in subsec. (a)(6)(D), is Pub. L. 97-255, Sept. 8, 1982, 96 Stat.

814, which added subsec. (d) to section 66a of former Title 31,

Money and Finance. Section 66a of former Title 31 was repealed by

Pub. L. 97-258, Sec. 5(b), Sept. 13, 1982, 96 Stat. 1068, and

reenacted by the first section thereof as section 3512 of this

title. Provisions relating to reports on internal accounting and

administrative control systems are restated in section 3512(d)(2)

and (3) of this title.

The Inspector General Act of 1978, referred to in subsec. (b)(2),

is Pub. L. 95-452, Oct. 12, 1978, 92 Stat. 1101, as amended, which

is set out in the Appendix to Title 5, Government Organization and

Employees.

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SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 901, 3512 of this title;

title 12 sections 1441a, 1821, 4703; title 38 section 309.

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31 USC Sec. 903 01/06/03

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TITLE 31 - MONEY AND FINANCE

SUBTITLE I - GENERAL

CHAPTER 9 - AGENCY CHIEF FINANCIAL OFFICERS

-HEAD-

Sec. 903. Establishment of agency Deputy Chief Financial Officers

-STATUTE-

(a) There shall be within each agency described in section 901(b)

an agency Deputy Chief Financial Officer, who shall report directly

to the agency Chief Financial Officer on financial management

matters. The position of agency Deputy Chief Financial Officer

shall be a career reserved position in the Senior Executive

Service.

(b) Consistent with qualification standards developed by, and in

consultation with, the agency Chief Financial Officer and the

Director of the Office of Management and Budget, the head of each

agency shall appoint as Deputy Chief Financial Officer an

individual with demonstrated ability and experience in accounting,

budget execution, financial and management analysis, and systems

development, and not less than 6 years practical experience in

financial management at large governmental entities.

-SOURCE-

(Added Pub. L. 101-576, title II, Sec. 205(a), Nov. 15, 1990, 104

Stat. 2845.)

-REFTEXT-

REFERENCES IN TEXT

Senior Executive Service, referred to in subsec. (a), see section

5382 of Title 5, Government Organization and Employees.

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SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 503 of this title.

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31 USC SUBTITLE II - THE BUDGET PROCESS 01/06/03

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TITLE 31 - MONEY AND FINANCE

SUBTITLE II - THE BUDGET PROCESS

-HEAD-

SUBTITLE II - THE BUDGET PROCESS

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Chap. Sec.

11. The Budget and Fiscal, Budget, and Program

Information 1101

13. Appropriations 1301

15. Appropriation Accounting 1501

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