1990Chief Financial Officers ActWord文档下载推荐.docx
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1990Chief Financial Officers ActWord文档下载推荐.docx
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SEC.102.FINDINGSANDPURPOSES.
(a)Findings.--TheCongressfindsthefollowing:
1.GeneralmanagementfunctionsoftheOfficeofManagementandBudgetneedtobesignificantlyenhancedtoimprovetheefficiencyandeffectivenessoftheFederalGovernment.
2.FinancialmanagementfunctionsoftheOfficeofManagementandBudgetneedtobesignificantlyenhancedtoprovideoveralldirectionandleadershipinthedevelopmentofamodernFederalfinancialmanagementstructureandassociatedsystems.
3.Billionsofdollarsarelosteachyearthroughfraud,waste,abuse,andmismanagementamongthehundredsofprogramsintheFederalGovernment.
4.Theselossescouldbesignificantlydecreasedbyimprovedmanagement,includingimprovedcentralcoordinationofinternalcontrolsandfinancialaccounting.
5.TheFederalGovernmentisingreatneedoffundamentalreforminfinancialmanagementrequirementsandpracticesasfinancialmanagementsystemsareobsoleteandinefficient,anddonotprovidecomplete,consistent,reliable,andtimelyinformation.
6.CurrentfinancialreportingpracticesoftheFederalGovernmentdonotaccuratelydisclosethecurrentandprobablefuturecostofoperatingandinvestmentdecisions,includingthefutureneedforcashorother,resources,donotpermitadequatecomparisonofactualcostsamongexecutiveagencies,anddonotprovidethetimelyinformationrequiredforefficientmanagementofprograms.
(b)Purposes.--ThepurposesofthisActarethefollowing:
1.BringmoreeffectivegeneralandfinancialmanagementpracticestotheFederalGovernmentthroughstatutoryprovisionswhichwouldestablishintheOfficeofManagementandBudgetaDeputyDirectorforManagement,establishanOfficeofFederalFinancialManagementheadedbyaController,anddesignateaChiefFinancialOfficerineachexecutivedepartmentandineachmajorexecutiveagencyintheFederalGovernment.
2.Provideforimprovement,ineachagencyoftheFederalGovernment,ofsystemsofaccounting,financialmanagement,andinternalcontrolstoassuretheissuanceofreliablefinancialinformationandtodeterfraud,waste,andabuseofGovernmentresources.
3.Providefortheproductionofcomplete,reliable,timely,andconsistentfinancialinformationforusebytheexecutivebranchoftheGovernmentandtheCongressinthefinancing,management,andevaluationofFederalprograms.
TITLEII--ESTABLISHMENTOFCHIEFFINANCIALOFFICERS
SEC.201.DEPUTYDIRECTORFORMANAGEMENT.
Section502oftitle31,UnitedStatesCode,asamendedbythisAct,isamended--
1.byredesignatingsubsections(c),(d),and(e),asamendedbythissection,assubsections(d),(e),and(f);
and
2.byinsertingaftersubsection(b)thefollowing:
(c)TheOfficehasaDeputyDirectorforManagementappointedbythePresident,byandwiththeadviceandconsentoftheSenate.TheDeputyDirectorforManagementshallbethechiefofficialresponsibleforfinancialmanagementintheUnitedStatesGovernment..
SEC.202.FUNCTIONSOFDEPUTYDIRECTORFORMANAGEMENT.
a.ClericalAmendments.--Sections503and504oftitle31,UnitedStatesCode,areredesignatedinorderassections505and506,respectively.
b.FunctionsofDeputyDirectorforManagement.-SubchapterIofchapter5oftitle31,UnitedStatesCode,isamendedbyinsertingaftersection502thefollowing:
Sec.503.FunctionsofDeputyDirectorforManagement
a.SubjecttothedirectionandapprovaloftheDirector,theDeputyDirectorforManagementshallestablishgovernmentwidefinancialmanagementpoliciesforexecutiveagenciesandshallperformthefollowingfinancialmanagementfunctions:
1.PerformallfunctionsoftheDirector,includingallfunctionsdelegatedbythePresidenttotheDirector,relatingtofinancialmanagement.
2.Provideoveralldirectionandleadershiptotheexecutivebranchonfinancialmanagementmattersbyestablishingfinancialmanagementpoliciesandrequirements,andbymonitoringtheestablishmentandoperationofFederalGovernmentfinancialmanagementsystems.
3.Reviewagencybudgetrequestsforfinancialmanagementsystemsandoperations,andadvisetheDirectorontheresourcesrequiredtodevelopandeffectivelyoperateandmaintainFederalGovernmentfinancialmanagementsystemsandtocorrectmajordeficienciesinsuchsystems.
4.Reviewand,whereappropriate,recommendtotheDirectorchangestothebudgetandlegislativeproposalsofagenciestoensurethattheyareinaccordancewithfinancialmanagementplansoftheOfficeofManagementandBudget.
5.Monitorthefinancialexecutionofthebudgetinrelationtoactualexpenditures,includingtimelyperformancereports.
6.Oversee,periodicallyreview,andmakerecommendationstoheadsofagenciesontheadministrativestructureofagencieswithrespecttotheirfinancialmanagementactivities.
7.DevelopandmaintainqualificationstandardsforagencyChiefFinancialOfficersandforagencyDeputyChiefFinancialOfficersappointedundersections901and903,respectively.
8.ProvideadvicetoagencyheadswithrespecttotheselectionofagencyChiefFinancialOfficersandDeputyChiefFinancialOfficers.
9.Provideadvicetoagenciesregardingthequalifications,recruitment,performance,andretentionofotherfinancialmanagementpersonnel.
10.AssesstheoveralladequacyoftheprofessionalqualificationsandcapabilitiesoffinancialmanagementstaffsthroughouttheGovernmentandmakerecommendationsonwaystocorrectproblemswhichimpairthecapacityofthosestaffs.
11.Settledifferencesthatariseamongagenciesregardingtheimplementationoffinancialmanagementpolicies.
12.ChairtheChiefFinancialOfficersCouncilestablishedbysection302oftheChiefFinancialOfficersActof1990.
13.CommunicatewiththefinancialofficersofStateandlocalgovernments,andfostertheexchangewiththoseofficersofinformationconcerningfinancialmanagementstandards,techniques,andprocesses.
14.Issuesuchotherpoliciesanddirectivesasmaybenecessarytocarryoutthissection,andperformanyotherfunctionprescribedbytheDirector.
b.SubjecttothedirectionandapprovaloftheDirector,theDeputyDirectorforManagementshallestablishgeneralmanagementpoliciesforexecutiveagenciesandperformthefollowinggeneralmanagementfunctions:
1.CoordinateandsupervisethegeneralmanagementfunctionsoftheOfficeofManagementandBudget.
2.PerformallfunctionsoftheDirector,includingallfunctionsdelegatedbythePresidenttotheDirector,relatingto--
A.managerialsystems,includingthesystematicmeasurementofperformance;
B.procurementpolicy;
C.grant,cooperativeagreement,andassistancemanagement;
D.informationandstatisticalpolicy;
E.propertymanagement;
F.humanresourcesmanagement;
G.regulatoryaffairs;
H.othermanagementfunctions,includingorganizationalstudies,long-rangeplanning,programevaluation,productivityimprovement,andexperimentationanddemonstrationprograms.
3.Providecomplete,reliable,andtimelyinformationtothePresident,theCongress,andthepublicregardingthemanagementactivitiesoftheexecutivebranch.
4.FacilitateactionsbytheCongressandtheexecutivebranchtoimprovethemanagementofFederalGovernmentoperationsandtoremoveimpedimentstoeffectiveadministration.
5.Provideleadershipinmanagementinnovation,through--
(A)experimentation,testing,anddemonstrationprograms;
(B)theadoptionofmodernmanagementconceptsandtechnologies.
6.WorkwithStateandlocalgovernmentstoimproveandstrengthenintergovernmentalrelations,andprovideassistancetosuchgovernmentswithrespecttointergovernmentalprogramsandcooperativearrangements.
7.Reviewand,whereappropriate,recommendtotheDirectorchangestothebudgetandlegislativeproposalsofagenciestoensurethattheyrespondtoprogramevaluationsby,andareinaccordancewithgeneralmanagementplansof,theOfficeofManagementandBudget.
8.Provideadvicetoagenciesonthequalification,recruitment,performance,andretentionofmanagerialpersonnel.
9.performanyotherfunctionsprescribedbytheDirector..
SEC.203.OFFICEOFFEDERALFINANCIALMANAGEMENT.
a.Establishment.--SubchapterIofchapter5oftitle31,UnitedStatesCode,asamendedbythisAct,isamendedbyinsertingaftersection503(asaddedbysection202ofthisAct)thefollowing:
Sec.504.OfficeofFederalFinancialManagement
a.ThereisestablishedintheOfficeofManagementandBudgetanofficetobeknownasthe'
OfficeofFederalFinancialManagement'
.TheOfficeofFederalFinancialManagement,underthedirectionandcontroloftheDeputyDirectorforManagementoftheOfficeofManagementandBudget,shallcarryoutthefinancialmanagementfunctionslistedinsection503(a)ofthistitle.
b.ThereshallbeattheheadoftheOfficeofFederalFinancialManagementaController,whoshallbeappointedbythePresident,byandwiththeadviceandconsentoftheSenate.TheControllershallbeappointedfromamongindividualswhopossess--
1.demonstratedabilityandprac
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