Federal Managers Financial Integrity Act of 1982
PL 97-255 (H.R.1526), enacted 09/08/1982

96 STAT. 814 
PUBLIC LAW 97-255—SEPT. 8, 1982 
Public Law 97-255 
97th Congress 
An Act 
Sept. 8, 1982 
[H.R. 1526] 
Federal 
Managers' 
Financial 
Integrity Act of 
1982. 
31 u s e 65 note. 
Internal 
accounting and 
administrative 
controls. 
Establishment. 
Evaluation 
guidelines. 
Modification. 
Compliance, 
statement. 
Report. 
To amend the Accounting and Auditing Act of 1950 to require ongoing evaluations 
and reports on the adequacy of the systems of internal accounting and administra-
tive control of each executive agency, 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. This Act may be cited as the "Federal Managers' 
Financial Integrity Act of 1982". 
SEC. 2. Section 113 of the Accounting and Auditing Act of 1950 (31 
U.S.C. 66a) is amended by adding at the end thereof the following 
new subsection: 
"(d)(1)(A) To ensure compliance with the requirements of subsec-
tion (a)(3) of this section, internal accounting and administrative 
controls of each executive agency shall be established in accordance 
with standards prescribed by the Comptroller General, and shall 
provide reasonable assurances that— 
"(i) obligations and costs are in compliance with applicable 
law; 
"(ii) funds, property, and other assets are safeguarded against 
waste, loss, unauthorized use, or misappropriation; and 
"(iii) revenues and expenditures applicable to agency oper-
ations are properly recorded and accounted for to permit the 
preparation of accounts and reliable financial and statistical 
reports and to maintain accountability over the assets. 
"(B) The standards prescribed by the Comptroller General under 
this paragraph shall include standards to ensure the prompt resolu-
tion of all audit findings. 
"(2) By December 31, 1982, the Director of the Office of Manage-
ment and Budget, in consultation with the Comptroller General, 
shall establish guidelines for the evaluation by agencies of their 
systems of internal accounting and administrative control to deter-
mine such systems' compliance with the requirements of paragraph 
(1) of this subsection. The Director, in consultation with the Comp-
troller General, may modify such guidelines from time to time as 
deemed necessary. 
"(3) By December 31,1983, and by December 31 of each succeeding 
year, the head of each executive agency shall, on the basis of an 
evaluation conducted in accordance with guidelines prescribed 
under paragraph (2) of this subsection, prepare a statement— 
"(A) that the agency's systems of internal accounting and 
administrative control fully comply with the requirements of 
paragraph (1); or 
"(B) that such systems do not fully comply with such 
requirements. 
"(4) In the event that the head of an agency prepares a statement 
described in paragraph (3)(B), the head of such agency shall include 
with such statement a report in which any material weaknesses in 
the agency's systems of internal accounting and administrative 
PUBLIC LAW 97-255—SEPT. 8, 1982 
96 STAT. 815 
control are identified and the plans and schedule for correcting any 
such weakness are described. 
"(5) The statements and reports required by this subsection shall 
be signed by the head of each executive agency and transmitted to 
the President and the Congress. Such statements and reports shall 
also be made available to the public, except that, in the case of any 
such statement or report containing information which is— 
"(A) specifically prohibited from disclosure by any provision 
of law; or 
"(B) specifically required by Executive order to be kept secret 
in the interest of national defense or the conduct of foreign 
affairs, 
such information shall be deleted prior to the report or statement 
being made available to the public". 
SEC. 3. Section 201 of the Budget and Accounting Act, 1921 (31 
U.S.C. 11), is amended by adding at the end thereof the following 
new subsection: 
"(kXD The President shall include in the supporting detail accom-
panying each Budget submitted on or after January 1, 1983, a 
separate statement, with respect to each department and establish-
ment, of the amounts of appropriations requested by the President 
for the Office of Inspector General, if any, of each such establish-
ment or department. 
"(2) At the request of a committee of the Congress, additional 
information concerning the amount of appropriations originally 
requested by any office of Inspector General, shall be submitted to 
such committee.". 
SEC. 4. Section 113(b) of the Accounting and Auditing Act of 1950 
(31 U.S.C. 66a(b)), is amended by adding at the end thereof the 
following new sentence: "Each annual statement prepared pursuant 
to subsection (d) of this section shall include a separate report on 
whether the agency's accounting system conforms to the principles, 
standards, and related requirements prescribed by the ODmptroUer 
General under section 112 of this Act.". 
Approved September 8, 1982. 
Statements and 
reports, 
transmittal to 
President and 
Congress; 
availability to 
public. 
Appropriations. 
Agency's 
accounting 
system. 
31 u s e 66a. 
LEGISLATIVE HISTORY—H.R. 1526 (S. 864): 
HOUSE REPORT No. 97-38 (Comm. on Government Operations). 
CONGRESSIONAL RECORD: 
Vol. 127 (1981): May 18, considered and passed House. 
Vol. 128 (1982): Aug. 4, considered and passed Senate, amended. 
Aug. 19, House concurred in Senate amendment.