Page:United States Statutes at Large Volume 104 Part 4.djvu/528

 104 STAT. 2844 PUBLIC LAW 101-576 —NOV. 15, 1990 management, debt collection, and property and inventory management and control; Reports. "(6) prepare and transmit, by not later than 60 days after the submission of the audit report required by section 3521(f) of this title, an annual report to the agency head and the Director of the Office of Management and Budget, which shall include— "(A) a description and analysis of the status of financial management of the agency; "(B) the annual financial statements prepared under section 3515 of this title; "(C) the audit report transmitted to the head of the agency under section 3521(f) of this title; "(D) a summary of the 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); and "(E) other information the head of the agency considers appropriate to fully inform the President and the Congress concerning the financial management of the agency; Reports. "(7) monitor the financial execution of the budget of the agency in relation to actual expenditures, and prepare and submit to the head of the agency timely performance reports; and "(8) review, on a biennial basis, the fees, royalties, rents, and other charges imposed by the agency for services and things of value it provides, and make recommendations on revising those charges to reflect costs incurred by it in providing those services and things of value. "(b)(1) In addition to the authority otherwise provided by this section, each agency Chief Financial Officer— "(A) subject to paragraph (2), shall have access to all records, reports, audits, reviews, documents, papers, recommendations, or other material which are the property of the agency or which are available to the agency, and which relate to programs and operations with respect to which that agency Chief Financial Officer has responsibilities under this section; "(B) may request such information or assistance as may be necessary for carrying out the duties and responsibilities provided by this section from any Federal, State, or local governmental entity; and "(C) to the extent and in such amounts as may be provided in advance by appropriations Acts, may— "(i) enter into contracts and other arrangements with public agencies and with private persons for the preparation of financial statements, studies, analyses, and other services; and "(ii) make such payments as may be necessary to carry out the provisions of this section. "(2) Except as provided in paragraph (I)(B), this subsection does not provide to an agency Chief Financial Officer any access greater than permitted under any other law to records, reports, audits, reviews, documents, papers, recommendations, or other material of any Office of Inspector General established under the Inspector General Act of 1978 (5 U.S.C. App.).

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