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31 U.S.C. § 3511 — Prescribing accounting requirements and developing accounting systems

Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3511 — Prescribing accounting requirements and developing accounting systems

**(a)** The Comptroller General shall prescribe the accounting principles, standards, and requirements that the head of each executive agency shall observe. Before prescribing the principles, standards, and requirements, the Comptroller General shall consult with the Secretary of the Treasury and the President on their accounting, financial reporting, and budgetary needs, and shall consider the needs of the heads of the other executive agencies. **(b)** Requirements prescribed under subsection (a) of this section shall— (1) provide for suitable integration between the accounting process of each executive agency and the accounting of the Department of the Treasury; (2) allow the head of each agency to carry out [section 3512 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3512&num=0&edition=prelim); and (3) provide a method of— (A) integrated accounting for the United States Government; (B) complete disclosure of the results of the financial operations of each agency and the Government; and (C) financial information and control the President and Congress require to carry out their responsibilities. **(c)** Consistent with subsections (a) and (b) of this section— (1) the authority of the Comptroller General continues under [section 121(b) of title 40](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title40-section121/b&num=0&edition=prelim); and (2) the Comptroller General may prescribe the forms, systems, and procedures that the judicial branch of the Government (except the Supreme Court) shall observe. **(d)** The Comptroller General, the Secretary, and the President shall conduct a continuous program for improving accounting and financial reporting in the Government.

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Stable record: federal_law:legal_authorities:record_usc_334e396d5c3c1de6d2ac2d1c
Source file: Laws/federal/codes/united-states-code/title-31/section-3511-prescribing-accounting-requirements-and-developing-accounting-systems--972091c03f.md
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Passage SHA-256: 90b635aaed22a9ceeb056bc6c3333b363959dfd321fc9b259cab5c1f70cf8748

Source location: Title 31, Chapter 35, § 3511; chapter-035-accounting-and-collection.md

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3512 — Executive agency accounting and other financial management reports and plans

**(a)** (1) The Director of the Office of Management and Budget shall prepare and submit to the appropriate committees of the Congress and make available on a website described in section 1122 a financial management status report and a governmentwide 5-year financial management plan. (2) A financial management status report under this subsection shall include— (A) a description and analysis of the status of financial management in the executive branch; (B) a summary of the most recently completed financial statements— (i) of Federal agencies under [section 3515 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3515&num=0&edition=prelim); and (ii) of Government corporations; (C) a summary of the most recently completed financial statement audits and reports— (i) of Federal agencies under section 3521(e) and (f) of this title; and (ii) of Government corporations; (D) a summary of 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); (E) a listing of agencies whose financial management systems do not comply substantially with the requirements of Section 11 So in original. Probably should not be capitalized. 3(a) 22 So in original. Probably should be followed by “of”. See References in Text note below. the Federal Financial Management Improvement Act of 1996, and a summary statement of the efforts underway to remedy the noncompliance; and (F) any other information the Director considers appropriate to fully inform the Congress regarding the financial management of the Federal Government. (3) (A) A governmentwide 5-year financial mana

Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 3512

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Federal law — U.S. Code and appendices · legal_authorities

10 U.S.C. § 7022 — Financial management

**(a)** The Secretary of the Army shall provide that the Assistant Secretary of the Army for Financial Management shall direct and manage financial management activities and operations of the Department of the Army, including ensuring that financial management systems of the Department of the Army comply with subsection (b). The authority of the Assistant Secretary for such direction and management shall include the authority to— (1) supervise and direct the preparation of budget estimates of the Department of the Army and otherwise carry out, with respect to the Department of the Army, the functions specified for the Under Secretary of Defense (Comptroller) in [section 135(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section135/c&num=0&edition=prelim); (2) approve and supervise any project to design or enhance a financial management system for the Department of the Army; and (3) approve the establishment and supervise the operation of any asset management system of the Department of the Army, including— (A) systems for cash management, credit management, and debt collection; and (B) systems for the accounting for the quantity, location, and cost of property and inventory. **(b)** (1) Financial management systems of the Department of the Army (including accounting systems, internal control systems, and financial reporting systems) shall be established and maintained in conformance with— (A) the accounting and financial reporting principles, standards, and requirements established by the Comptroller General under [section 3511 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3511&num=0&edition=prelim); and (B) the internal control standards established by the Comptroller Ge

Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 7022

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Federal law — U.S. Code and appendices · legal_authorities

10 U.S.C. § 8025 — Financial management

**(a)** The Secretary of the Navy shall provide that the Assistant Secretary of the Navy for Financial Management shall direct and manage financial management activities and operations of the Department of the Navy, including ensuring that financial management systems of the Department of the Navy comply with subsection (b). The authority of the Assistant Secretary for such direction and management shall include the authority to— (1) supervise and direct the preparation of budget estimates of the Department of the Navy and otherwise carry out, with respect to the Department of the Navy, the functions specified for the Under Secretary of Defense (Comptroller) in [section 135(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section135/c&num=0&edition=prelim); (2) approve and supervise any project to design or enhance a financial management system for the Department of the Navy; and (3) approve the establishment and supervise the operation of any asset management system of the Department of the Navy, including— (A) systems for cash management, credit management, and debt collection; and (B) systems for the accounting for the quantity, location, and cost of property and inventory. **(b)** (1) Financial management systems of the Department of the Navy (including accounting systems, internal control systems, and financial reporting systems) shall be established and maintained in conformance with— (A) the accounting and financial reporting principles, standards, and requirements established by the Comptroller General under [section 3511 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3511&num=0&edition=prelim); and (B) the internal control standards established by the Comptroller Ge

Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 8025

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Federal law — U.S. Code and appendices · legal_authorities

10 U.S.C. § 9022 — Financial management

**(a)** The Secretary of the Air Force shall provide that the Assistant Secretary of the Air Force for Financial Management shall direct and manage financial management activities and operations of the Department of the Air Force, including ensuring that financial management systems of the Department of the Air Force comply with subsection (b). The authority of the Assistant Secretary for such direction and management shall include the authority to— (1) supervise and direct the preparation of budget estimates of the Department of the Air Force and otherwise carry out, with respect to the Department of the Air Force, the functions specified for the Under Secretary of Defense (Comptroller) in [section 135(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section135/c&num=0&edition=prelim); (2) approve and supervise any project to design or enhance a financial management system for the Department of the Air Force; and (3) approve the establishment and supervise the operation of any asset management system of the Department of the Air Force, including— (A) systems for cash management, credit management, and debt collection; and (B) systems for the accounting for the quantity, location, and cost of property and inventory. **(b)** (1) Financial management systems of the Department of the Air Force (including accounting systems, internal control systems, and financial reporting systems) shall be established and maintained in conformance with— (A) the accounting and financial reporting principles, standards, and requirements established by the Comptroller General under [section 3511 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3511&num=0&edition=prelim); and (B) the internal contro

Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 9022

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3513 — Financial reporting and accounting system

**(a)** The Secretary of the Treasury shall prepare reports that will inform the President, Congress, and the public on the financial operations of the United States Government. The reports shall include financial information the President requires. The head of each executive agency shall give the Secretary reports and information on the financial conditions and operations of the agency the Secretary requires to prepare the reports. **(b)** The Secretary may— (1) establish facilities necessary to prepare the reports; and (2) reorganize the accounting functions and procedures and financial reports of the Department of the Treasury to develop an effective and coordinated system of accounting and financial reporting in the Department that will integrate the accounting results for the Department and be the operating center for consolidating accounting results of other executive agencies with accounting results of the Department. **(c)** The Comptroller General shall— (1) cooperate with the Secretary in developing and establishing the reporting and accounting system under this section; and (2) approve the system when the Comptroller General considers it to be adequate and in conformity with the principles, standards, and requirements prescribed under [section 3511 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3511&num=0&edition=prelim).

Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 3513

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Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 262 — Regulation of biological products

**(a) Biologics license** (1) No person shall introduce or deliver for introduction into interstate commerce any biological product unless— (A) a biologics license under this subsection or subsection (k) is in effect for the biological product; and (B) each package of the biological product is plainly marked with— (i) the proper name of the biological product contained in the package; (ii) the name, address, and applicable license number of the manufacturer of the biological product; and (iii) the expiration date of the biological product. (2) (A) The Secretary shall establish, by regulation, requirements for the approval, suspension, and revocation of biologics licenses. (B) *Pediatric studies.—* — A person that submits an application for a license under this paragraph shall submit to the Secretary as part of the application any assessments required under section 505B of the Federal Food, Drug, and Cosmetic Act [[21 U.S.C. 355c](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title21-section355c&num=0&edition=prelim)]. (C) The Secretary shall approve a biologics license application— (i) on the basis of a demonstration that— (I) the biological product that is the subject of the application is safe, pure, and potent; and (II) the facility in which the biological product is manufactured, processed, packed, or held meets standards designed to assure that the biological product continues to be safe, pure, and potent; and (ii) if the applicant (or other appropriate person) consents to the inspection of the facility that is the subject of the application, in accordance with subsection (c). (D) *Postmarket studies and clinical trials; labeling; risk evaluation and mitigation strategy.—* — A person that sub

Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 262

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3511 — Prescribing accounting requirements and

Page 269 TITLE 31—MONEY AND FINANCE § 3511 1 Editorially supplied. Sec. 3555. Regulations; authority of Comptroller Gen- eral to verify assertions. 3556. Nonexclusivity of remedies; matters included in agency record. 3557. Expedited action in protests of public-private competitions. SUBCHAPTER VI—RECOVERY AUDITS 1 [3561. Repealed.] 3562. Disposition of recovered funds.1 [3563 to 3567. Repealed.] Editorial Notes AMENDMENTS 2010—Pub. L. 111–204, § 2(h)(6)(B)(i), July 22, 2010, 124 Stat. 2231, struck out subchapter VI heading ‘‘RECOV- ERY AUDITS’’ and items 3561 ‘‘Identification of errors made by executive agencies in payments to contractors and recovery of amounts erroneously paid’’, 3562 ‘‘Dis- position of recovered funds’’, 3563 ‘‘Sources of recovery services’’, 3564 ‘‘Management improvement programs’’, 3565 ‘‘Relationship to authority of Inspectors General’’, 3566 ‘‘Privacy protections’’, and 3567 ‘‘Definition of ex- ecutive agency’’. 2008—Pub. L. 110–417, [div. A], title X, § 1061(c)(3), Oct. 14, 2008, 122 Stat. 4613, struck out item 3557 ‘‘Expedited action in protests for public-private competitions’’, as added by Pub. L. 110–161. Pub. L. 110–181, div. A, title III, § 326(b)(2), Jan. 28, 2008, 122 Stat. 63, added item 3557 ‘‘Expedited action in protests of public-private competitions’’. 2007—Pub. L. 110–161, div. D, title VII, § 739(c)(1)(B)(ii), Dec. 26, 2007, 121 Stat. 2031, added item 3557. 2001—Pub. L. 107–107, div. A, title VIII, § 831(a)(2), Dec. 28, 2001, 115 Stat. 1188, added subchapter VI heading and items 3561 to 3567. 2000—Pub. L. 106–531, § 3(c), Nov. 22, 2000, 114 Stat. 2539, added item 3516. 1996—Pub. L. 104–316, title I, § 115(f)(2), Oct. 19, 1996, 110 Stat. 3834, struck out item 3531 ‘‘Property returns’’. 1990—Pu

Source: Supplied 2024 U.S. Code historical extraction · 31 U.S.C. § 3511

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