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

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

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

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Stable record: federal_law:legal_authorities:record_usc_d086affb089b148bb9c374bc
Source file: Laws/federal/codes/united-states-code/title-10/section-8025-financial-management--ae7a8911bd.md
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Source location: Title 10, Chapter 803, § 8025; chapter-803-department-of-the-navy.md

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**(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 General under [section 3512 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3512&num=0&edition=prelim). (2) Such systems shall provide for— (A) complete, reliable, consistent, and timely information which is prepared on a uniform basis and which is responsive to the financial information needs of department management; (B) the development and reporting of cost information; (C) the integration of accounting and budgeting information; and (D) the systematic measurement of performance. **(c)** The Assistant Secretary shall maintain a five-year plan describing the activities the Department of the Navy proposes to conduct over the next five fiscal years to improve financial management. Such plan shall be revised annually. **(d)** The Assistant Secretary of the Navy for Financial Management shall transmit to the Secretary of the Navy a report each year on the activities of the Assistant Secretary during the preceding year. Each such report shall include a description and analysis of the status of Department of the Navy financial management.

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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.

Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 3511

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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. § 3001 — Defense acquisition system; element of the defense acquisition system

**(a) Defense Acquisition System.—** In this part, the term “defense acquisition system” means— (1) the workforce engaged in carrying out the acquisition of property and services for the Department of Defense; (2) the management structure responsible for directing and overseeing the acquisition of property and services for the Department of Defense; and (3) the statutory, regulatory, and policy framework that guides the acquisition of property and services for the Department of Defense. **(b) Element of the Defense Acquisition System.—** In this part, the term “element of the defense acquisition system” means an organization that— (1) employs members of the acquisition workforce; (2) carries out acquisition functions; and (3) focuses primarily on acquisition. **(c) Acquisition.—** In this part, the term “acquisition” has the meaning provided in [section 131 of title 41](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title41-section131&num=0&edition=prelim).

Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 3001

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

10 U.S.C. § 7016 — Assistant Secretaries of the Army

**(a)** There are five Assistant Secretaries of the Army. They shall be appointed from civilian life by the President, by and with the advice and consent of the Senate. **(b)** (1) The Assistant Secretaries shall perform such duties and exercise such powers as the Secretary of the Army may prescribe. (2) One of the Assistant Secretaries shall be the Assistant Secretary of the Army for Manpower and Reserve Affairs. He shall have as his principal duty the overall supervision of manpower and reserve component affairs of the Department of the Army. (3) One of the Assistant Secretaries shall be the Assistant Secretary of the Army for Civil Works. He shall have as his principal duty the overall supervision of the functions of the Department of the Army relating to programs for conservation and development of the national water resources, including flood control, navigation, shore protection, and related purposes. (4) (A) One of the Assistant Secretaries shall be the Assistant Secretary of the Army for Financial Management. (B) The Assistant Secretary shall be appointed from among persons who have significant budget, financial management, or audit experience in complex organizations. (C) The principal responsibility of the Assistant Secretary shall be the exercise of the comptroller functions of the Department of the Army, including financial management functions. The Assistant Secretary shall be responsible for all financial management activities and operations of the Department of the Army and shall advise the Secretary of the Army on financial management. (5) (A) One of the Assistant Secretaries shall be the Assistant Secretary of the Army for Acquisition, Logistics, and Technology. The principal duty of the Assistant Secretary shall be the overall supervi

Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 7016

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

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

Page 3151 TITLE 10—ARMED FORCES § 8025 Naval Research after the date of the enactment of this Act [Sept. 23, 1996].’’ DEMONSTRATION PROJECT TO INCREASE SMALL BUSI- NESS AND UNIVERSITY PARTICIPATION IN OFFICE OF NAVAL RESEARCH EFFORTS TO EXTEND BENEFITS OF SCIENCE AND TECHNOLOGY RESEARCH TO FLEET Pub. L. 107–107, div. A, title II, § 262, Dec. 28, 2001, 115 Stat. 1044, directed the Secretary of the Navy to carry out a demonstration project, during the three-year pe- riod beginning on Dec. 28, 2001, to increase access to Navy facilities of small businesses and universities that are engaged in science and technology research beneficial to the fleet and provided that the Secretary would submit a report on the demonstration project to Congress by Feb. 1, 2004. § 8023. Office of Naval Research: appropriations; time limit (a) Sums appropriated for the Office of Naval Research may be used to pay the cost of per- forming its duties under section 8022 of this title including the cost of— (1) administration; (2) conduct of research and development work in Government facilities; and (3) conduct of research and development work under contracts with individuals, cor- porations, and educational or scientific insti- tutions. (b) Sums appropriated for the purposes of this section, if obligated during the fiscal year for which appropriated, remain available for ex- penditure for four years after the end of that fis- cal year. Any balance not spent after that four- year period shall be carried to the surplus fund and covered into the Treasury. (Aug. 10, 1956, ch. 1041, 70A Stat. 291, § 5152; re- numbered § 5023 and amended Pub. L. 99–433, title V, §§ 511(d), 514(c)(2), Oct. 1, 1986, 100 Stat. 1048, 1055; renumbered § 8023 and amended Pub. L. 115–232, div. A, titl

Source: Supplied 2024 U.S. Code historical extraction · 10 U.S.C. § 8025

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