31 U.S. Code § 1123 - Chief Operating Officers
(a) Establishment.— At each agency, the deputy head of agency, or equivalent, shall be the Chief Operating Officer of the agency.
(b) Function.— Each Chief Operating Officer shall be responsible for improving the management and performance of the agency, and shall—
(1) provide overall organization management to improve agency performance and achieve the mission and goals of the agency through the use of strategic and performance planning, measurement, analysis, regular assessment of progress, and use of performance information to improve the results achieved;
(2) advise and assist the head of agency in carrying out the requirements of sections 1115 through 1122 of this title and section 306 of title 5;
(3) oversee agency-specific efforts to improve management functions within the agency and across Government; and
(4) coordinate and collaborate with relevant personnel within and external to the agency who have a significant role in contributing to and achieving the mission and goals of the agency, such as the Chief Financial Officer, Chief Human Capital Officer, Chief Acquisition Officer/Senior Procurement Executive, Chief Information Officer, and other line of business chiefs at the agency.