10 U.S.C. § 6105 — Common financial reporting system for the nuclear security enterprise

**(a) In General.—** By not later than four years after the date of the enactment of the National Defense Authorization Act for Fiscal Year 2017 (Public Law 114–328), the Administrator shall, in consultation with the National Nuclear Security Administration Council established by section 6103, complete, to the extent practicable, the implementation of a common financial reporting system for the nuclear security enterprise. **(b) Elements.—** The common financial reporting system implemented pursuant to subsection (a) shall include the following: (1) Common data reporting requirements for work performed using funds of the Administration, including reporting of financial data by standardized labor categories, labor hours, functional elements, and cost elements. (2) A common work breakdown structure for the Administration that aligns contractor work breakdown structures with the budget structure of the Administration. (3) Definitions and methodologies for identifying and reporting costs for programs of records and base capabilities within the Administration. (4) A capability to leverage, where appropriate, the Defense Cost Analysis Resource Center of the Office of Cost Assessment and Program Evaluation of the Department of Defense using historical costing data by the Administration. **(c) Reports.—** (1) Not later than March 1, 2017, and annually thereafter, the Administrator shall, in consultation with the National Nuclear Security Administration Council, submit to the congressional defense committees a report on progress of the Administration toward implementing a common financial reporting system for the nuclear security enterprise as required by subsection (a). (2) Each report under this subsection shall include the following: (A) A summary of activities, accomplishments, challenges, benefits, and costs related to the implementation of a common financial reporting system for the nuclear security enterprise during the year preceding the year in which such report is submitted. (B) A summary of planned activities in connection with the implementation of a common financial reporting system for the nuclear security enterprise in the year in which such report is submitted. (C) A description of any anticipated modifications to the schedule for implementing a common financial reporting system for the nuclear security enterprise, including an update on possible risks, challenges, and costs related to such implementation. (3) No report is required under this subsection after the completion of the implementation of a common financial reporting system for the nuclear security enterprise.