S. 2712

One Hundred Sixth Congress

of the

United States of America

AT THE SECOND SESSION

Begun and held at the City of Washington on Monday,

the twenty-fourth day of January, two thousand

An Act

To amend chapter 35 of title 31, United States Code, to authorize the consolidation

of certain financial and performance management reports required of Federal

agencies, and for other purposes.

Be it enacted by the Senate and House of Representatives of

the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘‘Reports Consolidation Act of

2000’’.

SEC. 2. FINDINGS AND PURPOSES.

(a) FINDINGS.—Congress finds that—

(1) existing law imposes numerous financial and performance management reporting requirements on agencies;

(2) these separate requirements can cause duplication of

effort on the part of agencies and result in uncoordinated

reports containing information in a form that is not completely

useful to Congress; and

(3) pilot projects conducted by agencies under the direction

of the Office of Management and Budget demonstrate that

single consolidated reports providing an analysis of verifiable

financial and performance management information produce

more useful reports with greater efficiency.

(b) PURPOSES.—The purposes of this Act are—

(1) to authorize and encourage the consolidation of financial

and performance management reports;

(2) to provide financial and performance management

information in a more meaningful and useful format for Congress, the President, and the public;

(3) to improve the quality of agency financial and performance management information; and

(4) to enhance coordination and efficiency on the part of

agencies in reporting financial and performance management

information.

SEC. 3. CONSOLIDATED REPORTS.

(a) IN GENERAL.—Chapter 35 of title 31, United States Code,

is amended by adding at the end the following:

‘‘§ 3516. Reports consolidation

‘‘(a)(1) With the concurrence of the Director of the Office of

Management and Budget, the head of an executive agency may

adjust the frequency and due dates of, and consolidate into an
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annual report to the President, the Director of the Office of Management and Budget, and Congress any statutorily required reports

described in paragraph (2). Such a consolidated report shall be

submitted to the President, the Director of the Office of Management and Budget, and to appropriate committees and subcommittees of Congress not later than 150 days after the end of the

agency’s fiscal year.

‘‘(2) The following reports may be consolidated into the report

referred to in paragraph (1):

‘‘(A) Any report by an agency to Congress, the Office of

Management and Budget, or the President under section 1116,

this chapter, and chapters 9, 33, 37, 75, and 91.

‘‘(B) The following agency-specific reports:

‘‘(i) The biennial financial management improvement

plan by the Secretary of Defense under section 2222 of

title 10.

‘‘(ii) The annual report of the Attorney General under

section 522 of title 28.

‘‘(C) Any other statutorily required report pertaining to

an agency’s financial or performance management if the head

of the agency—

‘‘(i) determines that inclusion of that report will

enhance the usefulness of the reported information to decision makers; and

‘‘(ii) consults in advance of inclusion of that report

with the Committee on Governmental Affairs of the Senate,

the Committee on Government Reform of the House of

Representatives, and any other committee of Congress

having jurisdiction with respect to the report proposed

for inclusion.

‘‘(b) A report under subsection (a) that incorporates the agency’s

program performance report under section 1116 shall be referred

to as a performance and accountability report.

‘‘(c) A report under subsection (a) that does not incorporate

the agency’s program performance report under section 1116 shall

contain a summary of the most significant portions of the agency’s

program performance report, including the agency’s success in

achieving key performance goals for the applicable year.

‘‘(d) A report under subsection (a) shall include a statement

prepared by the agency’s inspector general that summarizes what

the inspector general considers to be the most serious management

and performance challenges facing the agency and briefly assesses

the agency’s progress in addressing those challenges. The inspector

general shall provide such statement to the agency head at least

30 days before the due date of the report under subsection (a).

The agency head may comment on the inspector general’s statement, but may not modify the statement.

‘‘(e) A report under subsection (a) shall include a transmittal

letter from the agency head containing, in addition to any other

content, an assessment by the agency head of the completeness

and reliability of the performance and financial data used in the

report. The assessment shall describe any material inadequacies

in the completeness and reliability of the data, and the actions

the agency can take and is taking to resolve such inadequacies.’’.

(b) SPECIAL RULE FOR FISCAL YEARS 2000 AND 2001.—Notwithstanding paragraph (1) of section 3516(a) of title 31, United States

Code (as added by subsection (a) of this section), the head of
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an executive agency may submit a consolidated report under such

paragraph not later than 180 days after the end of that agency’s

fiscal year, with respect to fiscal years 2000 and 2001.

(c) TECHNICAL AND CONFORMING AMENDMENT.—The table of

sections for chapter 35 of title 31, United States Code, is amended

by inserting after the item relating to section 3515 the following:

‘‘3516. Reports consolidation.’’.

SEC. 4. AMENDMENTS RELATING TO AUDITED FINANCIAL STATEMENTS.

(a) FINANCIAL STATEMENTS.—Section 3515 of title 31, United

States Code, is amended—

(1) in subsection (a), by inserting ‘‘Congress and the’’ before

‘‘Director’’; and

(2) by striking subsections (e) through (h).

(b) ELIMINATION OF REPORT.—Section 3521(f) of title 31, United

States Code, is amended—

(1) in paragraph (1)—

(A) by striking ‘‘subsections (a) and (f)’’ and inserting

‘‘subsection (a)’’; and

(B) by striking ‘‘(1)’’; and

(2) by striking paragraph (2).

SEC. 5. AMENDMENTS RELATING TO PROGRAM PERFORMANCE

REPORTS.

(a) REPORT DUE DATE.—

(1) IN GENERAL.—Section 1116(a) of title 31, United States

Code, is amended by striking ‘‘No later than March 31, 2000,

and no later than March 31 of each year thereafter,’’ and

inserting ‘‘Not later than 150 days after the end of an agency’s

fiscal year,’’.

(2) SPECIAL RULE FOR FISCAL YEARS 2000 AND 2001.—Notwithstanding subsection (a) of section 1116 of title 31, United

States Code (as amended by paragraph (1) of this subsection),

an agency head may submit a report under such subsection

not later than 180 days after the end of that agency’s fiscal

year, with respect to fiscal years 2000 and 2001.

(b) INCLUSION OF INFORMATION IN FINANCIAL STATEMENT.—

Section 1116(e) of title 31, United States Code, is amended to

read as follows:

‘‘(e)(1) Except as provided in paragraph (2), each program

performance report shall contain an assessment by the agency

head of the completeness and reliability of the performance data

included in the report. The assessment shall describe any material

inadequacies in the completeness and reliability of the performance

data, and the actions the agency can take and is taking to resolve

such inadequacies.
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‘‘(2) If a program performance report is incorporated into a

report submitted under section 3516, the requirements of section

3516(e) shall apply in lieu of paragraph (1).’’.

Speaker of the House of Representatives.

Vice President of the United States and

President of the Senate.