Browse Arkansas Code titles and sections

38 U.S.C. § 309 — Chief Financial Officer

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

38 U.S.C. § 309 — Chief Financial Officer

The Secretary shall designate the Assistant Secretary whose functions include budgetary and financial functions as the Chief Financial Officer of the Department. The Chief Financial Officer shall advise the Secretary on financial management of the Department and shall exercise the authority and carry out the functions specified in [section 902 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section902&num=0&edition=prelim).

Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 309

Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: aebb637bbe4df1ca5f134f92635571c9477f5a57cf4b92e5448c63afcddf503b. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:record_usc_f1589b9f97b4ee75bdef18cb
Source file: Laws/federal/codes/united-states-code/title-38/section-309-chief-financial-officer--a63c9e16f6.md
Pages: Not recorded – Not recorded
Passage SHA-256: bd610017f2b761d8f674d43d51528849238326b155acade31d9edd77885adf6d

Source location: Title 38, Chapter 3, § 309; chapter-003-department-of-veterans-affairs.md

Stored source content

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

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

31 U.S.C. § 902 — Authority and functions of agency Chief Financial Officers

**(a)** An agency Chief Financial Officer shall— (1) report directly to the head of the agency regarding financial management matters; (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; (C) complies with any other requirements applicable to such systems; and (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; (ii) the development and reporting of cost information; (iii) the integration of accounting and budgeting information; and (iv) the systematic measurement of performance; (4) make recommendations to the head of the agency regarding the selection of the Deputy Chief Financial Officer of the agency; (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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3512/a/3&num=0&edition=prelim); and (ii) comply with the requirements established under sections 3515 and subsections (

Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 902

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

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

31 U.S.C. § 3515 — Financial statements of agencies

**(a)** (1) 11 So in original. No par. (2) has been enacted Except as provided in subsection (e), not later than March 1 of 2003 and each year thereafter, the head of each covered executive agency shall prepare and submit to the Congress and the Director of the Office of Management and Budget an audited financial statement for the preceding fiscal year, covering all accounts and associated activities of each office, bureau, and activity of the agency. **(b)** Each audited financial statement of a covered executive agency under this section shall reflect— (1) the overall financial position of the offices, bureaus, and activities covered by the statement, including assets and liabilities thereof; and (2) results of operations of those offices, bureaus, and activities. **(c)** The Director of the Office of Management and Budget shall identify components of covered executive agencies that shall be required to have audited financial statements meeting the requirements of subsection (b). **(d)** The Director of the Office of Management and Budget shall prescribe the form and content of the financial statements of covered executive agencies under this section, consistent with applicable accounting and financial reporting principles, standards, and requirements. **(e)** (1) The Director of the Office of Management and Budget may exempt a covered executive agency, except an agency described in section 901(b), from the requirements of this section with respect to a fiscal year if— (A) the total amount of budget authority available to the agency for the fiscal year does not exceed $25,000,000; and (B) the Director determines that requiring an annual audited financial statement for the agency with respect to the fiscal year is not warranted due to the absence of risks

Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 3515

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

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

31 U.S.C. § 1105 — Budget contents and submission to Congress

**(a)** On or after the first Monday in January but not later than the first Monday in February of each year, the President shall submit a budget of the United States Government for the following fiscal year. Each budget shall include a budget message and summary and supporting information. The President shall include in each budget the following: (1) information on activities and functions of the Government. (2) when practicable, information on costs and achievements of Government programs. (3) other desirable classifications of information. (4) a reconciliation of the summary information on expenditures with proposed appropriations. (5) except as provided in subsection (b) of this section, estimated expenditures and proposed appropriations the President decides are necessary to support the Government in the fiscal year for which the budget is submitted and the 4 fiscal years after that year. (6) estimated receipts of the Government in the fiscal year for which the budget is submitted and the 4 fiscal years after that year under— (A) laws in effect when the budget is submitted; and (B) proposals in the budget to increase revenues. (7) appropriations, expenditures, and receipts of the Government in the prior fiscal year. (8) estimated expenditures and receipts, and appropriations and proposed appropriations, of the Government for the current fiscal year. (9) balanced statements of the— (A) condition of the Treasury at the end of the prior fiscal year; (B) estimated condition of the Treasury at the end of the current fiscal year; and (C) estimated condition of the Treasury at the end of the fiscal year for which the budget is submitted if financial proposals in the budget are adopted. (10) essential information about the debt of the Government.

Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 1105

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

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

38 U.S.C. § 309 — Chief Financial Officer

Page 63 TITLE 38—VETERANS’ BENEFITS § 309 Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in section 3(d) of Pub. L. 100–527, known as the Department of Veterans Affairs Act, prior to repeal by Pub. L. 102–83, § 3(3). AMENDMENTS 1998—Pub. L. 105–368, § 403(c)(1)(A), substituted ‘‘Under Secretary for Memorial Affairs’’ for ‘‘Director of the National Cemetery System’’ in section catchline. Pub. L. 105–368, § 403(a)(3), in first sentence, sub- stituted ‘‘an Under Secretary for Memorial Affairs’’ for ‘‘a Director of the National Cemetery System’’ and, in second sentence, substituted ‘‘The Under Secretary is the head of the National Cemetery Administration’’ for ‘‘The Director is the head of the National Cemetery System’’. § 308. Assistant Secretaries; Deputy Assistant Secretaries (a)(1) There shall be in the Department not more than seven Assistant Secretaries. (2) Except as provided in paragraph (3), each Assistant Secretary appointed under paragraph (1) shall be appointed by the President, by and with the advice and consent of the Senate. (3) The following Assistant Secretaries may be appointed without the advice and consent of the Senate: (A) The Assistant Secretary for Manage- ment. (B) The Assistant Secretary for Human Re- sources and Administration. (C) The Assistant Secretary for Public and Intergovernmental Affairs. (D) The Assistant Secretary for Operations, Security, and Preparedness. (b) The Secretary shall assign to the Assistant Secretaries responsibility for the administration of such functions and duties as the Secretary considers appropriate, including the following functions: (1) Budgetary and financial functions. (2) Personnel management and labor rela- tions functions. (3)

Source: Supplied 2024 U.S. Code historical extraction · 38 U.S.C. § 309

Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.