(Added Pub. L. 106–531, § 3(a),Nov. 22, 2000, 114 Stat. 2537; amended Pub. L. 108–330, § 4(a),Oct. 16, 2004, 118 Stat. 1277.)
References in Text
, referred to in subsec. (a)(2)(B)(i), was repealed by Pub. L. 107–314
, div. A, title X, § 1004(h)(1),Dec. 2, 2002, 116 Stat. 2631
Section 874(b)(2) of the Homeland Security Act of 2002, referred to in subsec. (f)(3)(A), is classified to section
, Domestic Security.
2004—Subsec. (f). Pub. L. 108–330
added subsec. (f).
Change of Name
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9. 2004.
Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007.
Audit Opinion and Internal Controls by Secretary of Homeland Security
Pub. L. 108–330
, § 4(b), (c),Oct. 16, 2004, 118 Stat. 1277
, provided that:
“(b) Implementation of Audit Opinion Requirement.—The Secretary of Homeland Security shall include audit opinions in performance and accountability reports under section
, United States Code, as amended by subsection (a), only for fiscal years after fiscal year 2005.
“(c) Assertion of Internal Controls.—The Secretary of Homeland Security shall include in the performance and accountability report for fiscal year 2005 submitted by the Secretary under section
, United States Code, an assertion of the internal controls that apply to financial reporting by the Department of Homeland Security.”
Findings and Purposes
Pub. L. 106–531
, § 2,Nov. 22, 2000, 114 Stat. 2537
, provided that:
“(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 [see Short Title of 2000 Amendment note set out under section
of this title] 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.”
Special Rule for Fiscal Years 2000 and 2001
Pub. L. 106–531
, § 3(b),Nov. 22, 2000, 114 Stat. 2538
, provided that: “Notwithstanding paragraph (1) of section
, United States Code (as added by subsection (a) of this section), the head of 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.”