§ 11316. Accountability

Statutory text

The head of each executive agency, in consultation with the Chief Information Officer and the Chief Financial Officer of that executive agency (or, in the case of an executive agency without a chief financial officer, any comparable official), shall establish policies and procedures to ensure that—

the accounting, financial, asset management, and other information systems of the executive agency are designed, developed, maintained, and used effectively to provide financial or program performance data for financial statements of the executive agency;

financial and related program performance data are provided on a reliable, consistent, and timely basis to executive agency financial management systems; and

financial statements support—

assessments and revisions of mission-related processes and administrative processes of the executive agency; and

measurement of the performance of investments made by the agency in information systems.

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.

2002
Pub. L. 107–217 · 116 Stat. 1062
Enacted · 40 U.S.C. § 11316
(Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1242.)
Source evidence
Code source credit
(Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1242.)

0 of 1 references resolved to an enrolled provision · 1 partial

Notes

historicalAndRevision

Historical and Revision Notes
RevisedSection	Source (U.S. Code)	Source (Statutes at Large)
11316	40:1426.	Pub. L. 104–106, div. E, title LI, § 5126, Feb. 10, 1996, 110 Stat. 686.

Credits

(Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1242.)