Reports Consolidation Act of 2000
PL 106-531 (S.2712), enacted 11/22/2000

PUBLIC LAW 106-531—NOV. 22, 2000 
114 STAT. 2537 
Public Law 106-531 
106th Congress 
An Act 
To amend chapter 35 of title 31, United States Code, to authorize the consoUdation 
Nov. 22, 2000 
of certain financial and performance management reports required of Federal 
[S. 2712] 
agencies, and for other purposes. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled. 
Reports 
Consolidation Act 
SECTION 1. SHORT TITLE. 
of 2000. 
31 use 3501 
This Act may be cited as the "Reports Consolidation Act of note. 
2000". 
SEC. 2. FINDINGS AND PURPOSES. 
31USC3516 
(a) FINDINGS.—Congress finds that— 
(1) existing law imposes numerous financial and perform-
ance 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 £ire— 
(1) to authorize and encourage the consolidation of financial 
and performance mginagement reports; 
(2) to provide financial and performance management 
information in a more meaningful and useful format for Con-
gress, the President, and the public; 
(3) to improve the quality of agency financial and perform-
ance management information; £ind 
(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 
114 STAT. 2538 
PUBLIC LAW 106-531—NOV. 22, 2000 
Deadline. 
Deadline. 
Deadline. 
31 use 3516 
note. 
annual report to the President, the Director of the Office of Manage-
ment 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 Manage-
ment and Budget, and to appropriate committees and subcommit-
tees of Congress not later than 150 days after the end of the 
agenc^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 deci-
sion 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 agenc^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 state-
ment, 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.—Notwith-
standing paragraph (1) of section 3516(a) of title 31, United States 
Code (as added by subsection (a) of this section), the head of 
PUBLIC LAW 106-531—NOV. 22, 2000 
114 STAT. 2539 
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 STATE-
MENTS. 
(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.—Not- 
aiusciiie 
withstanding 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 8ind 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. 
114 STAT. 2540 
PUBLIC LAW 106-531—NOV. 22, 2000 
"(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).". 
Approved November 22, 2000. 
LEGISLATIVE HISTORY—S. 2712: 
SENATE REPORTS: No. 106-337 (Comm. on Governmental Affairs). 
CONGRESSIONAL RECORD, Vol. 146 (2000): 
July 19, considered and passed Senate. 
Oct. 26, 27, considered and passed House.