(a) An agency Chief Financial Officer shall—
(2)
oversee all financial management activities relating to the programs and operations of the agency;
(3) develop and maintain an integrated agency accounting and financial management system, including financial reporting and internal controls, which—
(A)
complies with applicable accounting principles, standards, and requirements, and internal control standards;
(B)
complies with such policies and requirements as may be prescribed by the Director of the Office of Management and Budget;
(D) provides for—
(i)
complete, reliable, consistent, and timely information which is prepared on a uniform basis and which is responsive to the financial information needs of agency management;
(5) direct, manage, and provide policy guidance and oversight of agency financial management personnel, activities, and operations, including—
(A) the preparation and annual revision of an agency plan to—
(i)
implement the 5-year financial management plan prepared by the Director of the Office of Management and Budget under section 3512(a)(3) of this title; and
(ii)
comply with the requirements established under sections 3515 and subsections (e) and (f) of section 3521 of this title;
(C)
the recruitment, selection, and training of personnel to carry out agency financial management functions;
(D)
the approval and management of agency financial management systems design or enhancement projects;
(E)
the implementation of agency asset management systems, including systems for cash management, credit management, debt collection, and property and inventory management and control;
(6) prepare and transmit, by not later than 60 days after the submission of the audit report required by section 3521(f) of this title, an annual report to the agency head and the Director of the Office of Management and Budget, which shall include—
(D)
a summary of the reports on internal accounting and administrative control systems submitted to the President and the Congress under the amendments made by the Federal Managers’ Financial Integrity Act of 1982 (Public Law 97–255); and
(8)
review, on a biennial basis, the fees, royalties, rents, and other charges imposed by the agency for services and things of value it provides, and make recommendations on revising those charges to reflect costs incurred by it in providing those services and things of value.
(b)
(1) In addition to the authority otherwise provided by this section, each agency Chief Financial Officer—
(A)
subject to paragraph (2), shall have access to all records, reports, audits, reviews, documents, papers, recommendations, or other material which are the property of the agency or which are available to the agency, and which relate to programs and operations with respect to which that agency Chief Financial Officer has responsibilities under this section;
(B)
may request such information or assistance as may be necessary for carrying out the duties and responsibilities provided by this section from any Federal, State, or local governmental entity; and
(C) to the extent and in such amounts as may be provided in advance by appropriations Acts, may—
(i)
enter into contracts and other arrangements with public agencies and with private persons for the preparation of financial statements, studies, analyses, and other services; and
(2)
Except as provided in paragraph (1)(B), this subsection does not provide to an agency Chief Financial Officer any access greater than permitted under any other law to records, reports, audits, reviews, documents, papers, recommendations, or other material of any Office of Inspector General established under the Inspector General Act of 1978 (5 U.S.C. App.).