SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Government Performance and Results 
Act Technical Amendments of 1998''.

SEC. 2. AMENDMENTS RELATING TO STRATEGIC PLANS.

    (a) Content of Strategic Plans.--Section 306(a) of title 5, United 
States Code, is amended--
            (1) in paragraph (1), by inserting before the semicolon ``, 
        that is explicitly linked to the statutory or other legal 
        authorities of the agency'';
            (2) in paragraph (2), by inserting before the semicolon ``, 
        that are explicitly linked to the statutory or other legal 
        authorities of the agency''; and
            (3) by striking ``and'' at the end of paragraph (5), by 
        striking the period at the end of paragraph (6) and inserting a 
        semicolon, and by adding at the end the following new 
        paragraphs:
            ``(7) a specific identification of any agency functions and 
        programs that are similar to those of more than one component 
        of the agency or those of other agencies, and an explanation of 
        coordination and other efforts the agency has undertaken within 
        the agency or with other agencies to ensure that such similar 
        functions and programs are subject to complementary goals, 
        strategies, and performance measures;
            ``(8) a description of any major management problems 
        (including but not limited to programs and activities at high 
        risk for waste, abuse, or mismanagement) affecting the agency 
        that have been documented by the inspector general of the 
        agency (or a comparable official, if the agency has no 
        inspector general), the General Accounting Office, and others, 
        and specific goals, strategies, and performance measures to 
        resolve those problems; and
            ``(9) an assessment by the head of the agency of the 
        adequacy and reliability of the data sources and information 
        and accounting systems of the agency to support its strategic 
        plans under this section and performance plans and reports 
        under sections 1115 and 1116 (respectively) of title 31, and, 
        to the extent that material data or system inadequacies exist, 
        an explanation by the head of the agency of how the agency will 
        resolve them.''.
    (b) Resubmission of Agency Strategic Plans.--Section 306 of title 
5, United States Code, is amended--
            (1) in subsection (b), by striking ``submitted,'' and all 
        that follows through the end of the subsection and inserting 
        the following: ``submitted. The strategic plan shall be 
        updated, revised, and resubmitted to the Director of the Office 
        of Management and Budget and the Congress by not later than 
        September 30 of 1998 and of every third year thereafter.''; and
            (2) in subsection (d), by inserting ``and updating'' after 
        ``developing'', and by adding at the end thereof: ``The agency 
        head shall provide promptly to any committee or subcommittee of 
        the Congress any draft versions of a plan or other information 
        pertinent to a plan that the committee or subcommittee 
        requests.''.
    (c) Format for Strategic Plans.--Section 306 of title 5, United 
States Code, is amended by redesignating subsection (f) as subsection 
(g), and by inserting after subsection (e) the following new 
subsection:
    ``(f)(1) The strategic plan shall be a single document that covers 
the agency as a whole and addresses each of the elements required by 
this section on an agencywide basis. The head of an agency shall format 
the strategic plans of the agency in a manner that clearly demonstrates 
the linkages among the elements of the plan.
    ``(2)(A) The head of each executive department shall submit with 
the departmentwide strategic plan a separate component strategic plan 
for each of the major mission-related components of the department. 
Such a component strategic plan shall address each of the elements 
required by this section.
    ``(B) The head of an agency that is not an executive department 
shall submit separate component plans in accordance with subparagraph 
(A) to the extent that doing so would, in the judgment of the head of 
the agency, materially enhance the usefulness of the strategic plan of 
the agency.''.
    (d) Limited Applicability to Federal Reserve Board and Banks.--(1) 
Section 306(g) of title 5, United States Code (as redesignated by 
subsection (c)), is amended by inserting ``(including the Board of 
Governors of the Federal Reserve System and the Federal Reserve banks, 
but only with respect to operations and functions that are not directly 
related to the establishment and conduct of the monetary policy of the 
United States)'' after ``105''.
    (2) Such section is further amended by adding at the end the 
following new subsection:
    ``(h) Notwithstanding subsections (a) and (b), the Board of 
Governors of the Federal Reserve System and the Federal Reserve banks 
shall not be required to submit a strategic plan under this section to 
the Director of the Office of Management and Budget.''.

SEC. 3. AMENDMENTS RELATING TO PERFORMANCE PLANS AND PERFORMANCE 
              REPORTS.

    (a) Governmentwide Program Performance Reports.--Section 1116 of 
title 31, United States Code, is amended--
            (1) by redesignating subsection (f) as subsection (g); and
            (2) by inserting after subsection (e) the following new 
        subsection:
    ``(f)(1) No later than March 31, 2000, and no later than March 31 
of each year thereafter, the Director of the Office of Management and 
Budget shall prepare and submit to the Congress an integrated Federal 
Government performance report for the previous fiscal year.
    ``(2) In addition to such other content as the Director determines 
to be appropriate, each report shall include actual results and 
accomplishments under the Federal Government performance plan required 
by section 1105(a)(29) of this title for the fiscal year covered by the 
report.''.
    (b) Inspector General Review of Agency Performance Plans and 
Performance Reports.--
            (1) In general.--Chapter 11 of title 31, United States 
        Code, is amended by adding at the end the following:
``Sec. 1120. Inspector general review of agency performance plans and 
              performance reports
    ``(a) The inspector general of each agency (or a comparable 
official designated by the head of the agency, if the agency has no 
inspector general) shall develop and implement a plan to review the 
implementation by the agency of the requirements of sections 1115 and 
1116 of this title and section 306 of title 5. The plan shall include 
examination of the following:
            ``(1) Agency efforts to develop and use performance 
        measures for determining progress toward achieving agency 
        performance goals and program outcomes described in performance 
        plans prepared under section 1115 of this title and performance 
        reports submitted pursuant to section 1116 of this title.
            ``(2) Verification and validation of selected data sources 
        and information collection and accounting systems that support 
        agency performance plans and performance reports and agency 
        strategic plans pursuant to section 306 of title 5.
    ``(b)(1) In developing the review plan and selecting specific 
performance indicators, supporting data sources, and information 
collection and accounting systems to be examined under subsection (a), 
each inspector general (or designated comparable official, as 
applicable) shall consult with appropriate congressional committees and 
the head of the agency, including in determining the scope and course 
of review pursuant to paragraph (2).
    ``(2) In determining the scope and course of review, consistent 
with available resources, each inspector general (or designated 
comparable official, as applicable) shall emphasize those performance 
measures associated with programs or activities for which--
            ``(A) there is reason to believe there exists a high risk 
        of waste, fraud, or mismanagement; and
            ``(B) based on the assessment of the inspector general, 
        review of the controls applied in developing the performance 
        data is needed to ensure the accuracy of those data.
    ``(c) Each agency inspector general (or designated comparable 
official, as applicable) shall submit the review plan to the agency 
head at least annually, beginning no later than October 31, 1998. In 
the case of reviews by an agency inspector general, such submission 
shall be made as part of the semiannual reports required under section 
5 of the Inspector General Act of 1978. Not later than 30 days after 
the date of the submission of the review plan to the agency head under 
this subsection, the agency head shall submit the review plan to 
Congress.
    ``(d) Each agency inspector general (or designated comparable 
official, as applicable) shall conduct reviews under the plan submitted 
under subsection (c), and submit findings, results, and recommendations 
based on those reviews to the head of the agency, by not later than 
April 30 and October 31 of each year. In the case of reviews by an 
agency inspector general, such submission shall be made as part of the 
semiannual reports required under section 5 of the Inspector General 
Act of 1978. Not later than 30 days after the date of the submission of 
the findings, results, and recommendations to the head of the agency 
under this subsection, the agency head shall submit the findings, 
results, and recommendations to Congress.''.
            (2) Conforming amendment.--Section 1115(f) of title 31, 
        United States Code, is amended in the matter preceding 
        paragraph (1) by striking ``1119'' and inserting ``1120''.
            (3) Clerical amendment.--The table of sections at the 
        beginning of chapter 11 of title 31, United States Code, is 
        amended by adding at the end the following new item:

``1120. Inspector general review of agency performance plans and 
                            performance reports.''.
    (c) Requirement To Use Full Costs as Performance Indicator.--
Section 1115(a)(4) of title 31, United States Code, is amended by 
inserting before the semicolon at the end the following: ``, which 
shall include determination of the full costs (as that term is used in 
the most recent Managerial Cost Accounting Standards of the Federal 
Financial Accounting Standards) of each program activity''.
    (d) Limited Applicability to Federal Reserve Board and Banks.--(1) 
Section 1115 of title 31, United States Code, is amended by adding at 
the end the following:
    ``(g) The Board of Governors of the Federal Reserve System and the 
Federal Reserve banks--
            ``(1) shall not be required to submit a performance plan to 
        the Director of the Office of Management and the Budget under 
        this section; and
            ``(2) shall submit to Congress, not later than March 1 of 
        each year, a performance plan containing the information 
        described in subsection (a), but only with respect to 
        operations and functions that are not directly related to the 
        establishment and conduct of the monetary policy of the United 
        States.''.
    (2) Section 1116 of such title is amended by adding at the end the 
following new subsection:
    ``(h) Notwithstanding subsection (a), the Federal Reserve Board and 
the Federal Reserve banks shall not be required to submit a report on 
program performance to the President under this section.''.

SEC. 4. LIMITATION ON AUTHORITY TO EXEMPT THE COUNCIL ON ENVIRONMENTAL 
              QUALITY.

    Section 1117 of title 31, United States Code, is amended by 
inserting before the period the following: ``, except that the Director 
may not exempt the Council on Environmental Quality''.

SEC. 5. SUBMISSION OF AGENCY FINANCIAL STATEMENTS.

    Section 3515(a) of title 31, United States Code, is amended--
            (1) by striking ``1997'' and inserting ``1999''; and
            (2) by inserting ``the Congress and'' after ``and submit 
        to''.

            Passed the House of Representatives March 12, 1998.

            Attest:

                                                Robin H. Carle,

                                                                 Clerk.
Government Performance and Results Act Technical Amendments of 1998 - Amends provisions of Federal law enacted by the Government Performance and Results Act of 1993 to require the annual strategic plans of agencies to:  (1) be explicitly linked to their statutory or other legal authorities; (2) identify agency functions that are similar to those of either more than one component of the agency or to those of other agencies and explain coordination efforts; (3) describe certain major management problems and measures to resolve such problems; (4) assess the reliability of the agency's data sources; (5) set forth requirements concerning the format of the plan; and (6) apply plan requirements to the Board of Governors of the Federal Reserve System and the Federal Reserve banks, but only with respect to operations and functions that are not directly related to the establishment and conduct of U.S. monetary policy. Prohibits the Federal Reserve Board and banks from being required to submit strategic plans to the Director of the Office of Management and Budget. 
Requires the Director to prepare and submit to the Congress an annual integrated Federal Government performance report which shall include actual results and accomplishments from the previous fiscal year. 
Sets forth provisions for inspector general review of annual performance plans and annual program performance reports of agencies. 
Requires the full costs of each program activity to be used as performance indicators with respect to such performance plans. 
Prohibits the Federal Reserve Board and banks from being required to submit annual performance plans to the Director.  Requires the Board and banks to submit to the Congress such performance plans containing the information required, but only with respect to operations and functions that are not directly related to the establishment and conduct of U.S. monetary policy.  Prohibits the Board and banks from being required to submit program performance reports to the President. 
Prohibits the Director from exempting the Council on Environmental Quality from agency requirements of the Act relating to performance plans, program performance reports, and strategic plans. 
Amends provisions of Federal law enacted by the Chief Financial Officers Act of 1990 to:  (1) extend the deadline for agencies to submit the first of annual audited financial statements; and (2) require that such statements be submitted to the Congress (in addition to the Director).
Government Performance and Results Act Technical Amendments of 1998