Page:United States Statutes at Large Volume 112 Part 3.djvu/270

 112 STAT. 2100 PUBLIC LAW 105-261—OCT. 17, 1998 and accounting functions of the Department of Defense from among the Defense Finance and Accounting Service of the Department of Defense and non-DFAS sources. (2) For the purposes of this section, the term "non-DFAS sources" means— (A) the military departments; (B) Federal agencies outside the Department of Defense; and (C) private sector sources. Deadline. (b) REPORT. —Not later than October 1,' 1999, the Secretary shall submit to Congress a report in writing on the results of the study. The report shall include the following: (1) A discussion of how the finance and accounting functions of the Department of Defense are performed, including the necessary operations, the operations actually performed, the personnel required for the operations, and the core competencies that are necessary for the performance of those functions. (2) A comparison of the performance of the finance and accounting functions by the Defense Finance and Accounting Service with the performance of finance and accounting functions by non-DFAS sources that exemplify the best finance and accounting practices and results, together with a comparison of the costs of the performance of those functions by the Defense Finance and Accounting Service and the estimated costs of the performance of those functions by non-DFAS sources. (3) The finance and accounting functions, if any, that are appropriate for performance by non-DFAS sources, together with a concept of operations that— (A) specifies the mission; (B) identifies the finance 2ind accounting operations to be performed; (C) describes the work force that is necessary to perform those operations; (D) discusses where the operations are to be performed; (E) describes how the operations are to be performed; and (F) discusses the relationship between how the operations are to be performed and the mission. (4) An analysis of how Department of Defense programs or processes would be siffected by the performance of the finance and accounting functions of the Department of Defense by one or more non-DFAS source. (5) The status of the efforts within the Department of Defense to consolidate and eliminate redundant finance and accounting systems and to better integrate the automated and manual systems of the department that provide input to financial management or accounting systems of the department. (6) A description of a feasible and effective process for selecting, on a competitive basis, sources to perform the finance and accounting functions of the Department of Defense from among the Defense Finance and Accounting Service and non- DFAS sources, including a discussion of the selection criteria the Secretary considers appropriate. (7) An analysis of the costs and benefits of the various policies and actions recommended.

�