Requires such a consolidated report: (1) that incorporates the agency's program performance report to be referred to as a performance and accountability report; (2) that does not incorporate the agency's program performance report to contain a summary of the most significant portions, including the agency's success in achieving key performance goals; (3) to include a statement by the agency's inspector general that summarizes the agency's most serious management and performance challenges; and (4) to include a transmittal letter from the agency head containing an assessment of the completeness and reliability of the performance and financial data used in the report.
Sets forth a special rule for the submission of such consolidated reports with respect to FY 2000 and 2001.
Amends provisions relating to financial statements of Federal agencies to: (1) require the agency head to submit to Congress (currently, just to the Director) audited financial statements covering the agency's overall financial position and operations; and (2) repeal submission requirements for certain other such statements.
Amends provisions relating to program performance reports to require that each such report contain a completeness and reliability assessment, unless such a report is incorporated into a consolidated report.
[106th Congress Public Law 531]
[From the U.S. Government Publishing Office]
<DOC>
[DOCID: f:publ531.106]
[[Page 114 STAT. 2537]]
Public Law 106-531
106th Congress
An Act
To amend chapter 35 of title 31, <<NOTE: Nov. 22, 2000 - [S.
2712]>> 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 <<NOTE: Reports Consolidation Act of
2000.>> Congress assembled,
SECTION 1. <<NOTE: 31 USC 3501 note.>> SHORT TITLE.
This Act may be cited as the ``Reports Consolidation Act of 2000''.
SEC. 2. <<NOTE: 31 USC 3516 note.>> 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:
``Sec. 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
[[Page 114 STAT. 2538]]
annual report to the President, the Director of the Office of Management
and Budget, and Congress any statutorily required reports described in
paragraph (2). <<NOTE: Deadline.>> 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. <<NOTE: Deadline.>> 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 <<NOTE: Deadline. 31 USC 3516 note.>> 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
[[Page 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 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 <<NOTE: 31 USC 1116 note.>> 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.
[[Page 114 STAT. 2540]]
``(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.
<all>
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR S7297; text: CR S7297)
Passed Senate without amendment by Unanimous Consent. (consideration: CR S7297; text: CR S7297)
Received in the House.
Message on Senate action sent to the House.
Referred to the House Committee on Government Reform.
Referred to the Subcommittee on Government Management, Information and Technology.
Mr. Horn moved to suspend the rules and pass the bill.
Considered under suspension of the rules. (consideration: CR H11349-11351)
DEBATE - The House proceeded with forty minutes of debate on S. 2712.
At the conclusion of debate, the chair put the question on the motion to suspend the rules. Mr. Turner objected to the vote on the grounds that a quorum was not present. Further proceedings on the motion were postponed. The point of no quorum was withdrawn.
Considered as unfinished business. (consideration: CR H11401-11402)
Enacted as Public Law 106-531
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Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by recorded vote (2/3 required): 385 - 0 (Roll no. 567).(text: CR 10/26/2000 H11349-11350)
Roll Call #567 (House)Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill Agreed to by recorded vote (2/3 required): 385 - 0 (Roll no. 567). (text: CR 10/26/2000 H11349-11350)
Roll Call #567 (House)Presented to President.
Presented to President.
Signed by President.
Signed by President.
Became Public Law No: 106-531.
Became Public Law No: 106-531.