Title 10 — Armed Forces
Part VI · Chapter 601 — Organizational Matters
§ 6105. Common financial reporting system for the nuclear security enterprise
Statutory text
In General.—
By not later than four years after the date of the enactment of the National Defense Authorization Act for Fiscal Year 2017 (Public Law 114–328), the Administrator shall, in consultation with the National Nuclear Security Administration Council established by section 6103, complete, to the extent practicable, the implementation of a common financial reporting system for the nuclear security enterprise.
Elements.—
The common financial reporting system implemented pursuant to subsection (a) shall include the following:
Common data reporting requirements for work performed using funds of the Administration, including reporting of financial data by standardized labor categories, labor hours, functional elements, and cost elements.
A common work breakdown structure for the Administration that aligns contractor work breakdown structures with the budget structure of the Administration.
Definitions and methodologies for identifying and reporting costs for programs of records and base capabilities within the Administration.
A capability to leverage, where appropriate, the Defense Cost Analysis Resource Center of the Office of Cost Assessment and Program Evaluation of the Department of Defense using historical costing data by the Administration.
Reports.—
Not later than , and annually thereafter, the Administrator shall, in consultation with the National Nuclear Security Administration Council, submit to the congressional defense committees a report on progress of the Administration toward implementing a common financial reporting system for the nuclear security enterprise as required by subsection (a).
Each report under this subsection shall include the following:
A summary of activities, accomplishments, challenges, benefits, and costs related to the implementation of a common financial reporting system for the nuclear security enterprise during the year preceding the year in which such report is submitted.
A summary of planned activities in connection with the implementation of a common financial reporting system for the nuclear security enterprise in the year in which such report is submitted.
A description of any anticipated modifications to the schedule for implementing a common financial reporting system for the nuclear security enterprise, including an update on possible risks, challenges, and costs related to such implementation.
No report is required under this subsection after the completion of the implementation of a common financial reporting system for the nuclear security enterprise.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 119–60 div. C title XXXI § 3111(a) · 139 Stat. 1342
Enacted · 10 U.S.C. § 6105
(Added and amended Pub. L. 119–60, div. C, title XXXI, § 3111(a), (d)(2), Dec. 18, 2025, 139 Stat. 1342, 1462.)
Unresolved: Pub. L. 119–60 was not found in the local Statutes at Large index.
Source evidence
Code source credit
(Added and amended Pub. L. 119–60, div. C, title XXXI, § 3111(a), (d)(2), Dec. 18, 2025, 139 Stat. 1342, 1462.)Pub. L. 119–60 § 3111(d)(2)(B) · 139 Stat. 1342
Changed · 10 U.S.C. § 6105
Pub. L. 119–60, § 3111(d)(2)(B), realigned margins
Unresolved: Pub. L. 119–60 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Pub. L. 119–60, § 3111(d)(2)(B), realigned margins.Pub. L. 119–60 § 3111(d)(2)(A) · 139 Stat. 1342
Struck · 10 U.S.C. § 6105(c)
Pub. L. 119–60, § 3111(d)(2)(A), struck out pars. (1) to (3) headings which read as follows: “In general”, “Report”, and “Termination”, respectively
Unresolved: Pub. L. 119–60 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Subsec. (c). Pub. L. 119–60, § 3111(d)(2)(A), struck out pars. (1) to (3) headings which read as follows: “In general”, “Report”, and “Termination”, respectively.
0 of 3 references resolved to an enrolled provision · 3 unresolved
Editorial Notes
References in Text
The date of the enactment of the National Defense Authorization Act for Fiscal Year 2017, referred to in subsec. (a), is the date of enactment of Pub. L. 114–328, which was approved .
Prior Provisions
Provisions similar to those in this section were contained in section 3113 of Pub. L. 114–328, which was set out as a note under section 2512 of Title 50, War and National Defense, prior to repeal by Pub. L. 119–60, § 3111(b)(9).
Amendments
2025—Pub. L. 119–60, § 3111(d)(2)(B), realigned margins.
Subsec. (c). Pub. L. 119–60, § 3111(d)(2)(A), struck out pars. (1) to (3) headings which read as follows: “In general”, “Report”, and “Termination”, respectively.
Credits
(Added and amended Pub. L. 119–60, div. C, title XXXI, § 3111(a), (d)(2), , 139 Stat. 1342, 1462.)