The Administrator shall establish procedures to ensure that the planning, programming, budgeting, and financial activities of the Administration comport with sound financial and fiscal management principles. Those procedures shall, at a minimum, provide for the planning, programming, and budgeting of activities of the Administration using funds that are available for obligation for a limited number of years.
50 U.S. Code § 2452 - Planning, programming, and budgeting process
(a) Procedures required
(b) Annual plan for obligation of funds
Each year, the Administrator shall prepare a plan for the obligation of the amounts that, in the President’s budget submitted to Congress that year under section 1105(a) of title 31, are proposed to be appropriated for the Administration for the fiscal year that begins in that year (in this section referred to as the “budget year”) and the two succeeding fiscal years.
For each program element and construction line item of the Administration, the plan shall provide the goal of the Administration for the obligation of those amounts for that element or item for each fiscal year of the plan, expressed as a percentage of the total amount proposed to be appropriated in that budget for that element or item.
(c) Submission of plan and reportThe Administrator shall submit to Congress each year, at or about the time that the President’s budget is submitted to Congress under section 1105(a) of title 31, each of the following:
(2) A report on the plans prepared with respect to the preceding years’ budgets, which shall include, for each goal provided in those plans—
(Pub. L. 106–65, div. C, title XXXII, § 3252, Oct. 5, 1999, 113 Stat. 966; Pub. L. 106–398, § 1 [div. C, title XXXI, § 3158(a)], Oct. 30, 2000, 114 Stat. 1654, 1654A–469.)
2000—Pub. L. 106–398 designated existing provisions as subsec. (a), inserted heading, and added subsecs. (b) and (c).
First Report on Assessment of Prior Plans; GAO Report
Pub. L. 106–398, § 1 [div. C, title XXXI, § 3158(b), (c)], Oct. 30, 2000, 114 Stat. 1654, 1654A–469, provided that:
“(b) Effective Date of Requirement to Assess Prior Plan.—
The first report submitted under paragraph (2) of subsection (c) of such section [subsec. (c)(2) of this section] (as added by subsection (a)) shall be the report on the plan prepared with respect to the budget submitted in calendar year 2001.
“(c) GAO Report.—
Not later than March 15, 2001, the Comptroller General shall submit to the congressional defense committees [Committees on Armed Services and Appropriations of the Senate and the House of Representatives] an assessment of the adequacy of the planning, programming, and budgeting processes of the National Nuclear Security Administration.”