#aai? ,,congress  #b;d ,session  ,h4 ,r4
 #hcdj  ,,an ,,act  ,to modify !        
gov]nm5twide f9ancial managem5t plan1 & 
= o!r purposes4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,taxpay] ,funds    
,ov]sight & ,acc\ntability ,act4  #b4   
,*ief f9ancial (fic]s2 gov]nm5twide     
f9ancial managem5t plan  7a7 ,*ief      
f9ancial (fic] & deputy *ief f9ancial   
(fic] ,*apt] #i ( title #ca1 ,unit$     
,/ates ,code1 is am5d$--  7#a7 9 section
 #ijb7;a7-- 7,a7 9 ! matt] prec$+       
p>agraph 7#a71 by /rik+ ,an & ins]t+ ,x 
%all be ! duty & responsibility ( ea*   
ag5cy ,*ief ,f9ancial ,(fic] to ov]see  
&1 unless specifi$ o!rwise 9 law1       
provide lead]%ip 9 ! areas ( budget     
=mulation & execution1 plann+ &         
p]=mance1 risk managem5t1 int]nal       
controls1 f9ancial sy/ems1 acc\nt+1 &   
o!r areas z designat$ by ! ,deputy      
,director ( ,managem5t "u _! au?orities 
describ$ 9 section #ejc ( ?is title4 ,9 
c>ry+ out ! prec$+ s5t5ce1 ea*2  7,b7 9 
p>agraph 7#c7-- 7i7 9 subp>agraph 7,c71 

by ins]t+ areas & be=e sy/ems2 &  7ii7 9
 subp>agraph 7,d7-- 7,i7 9 clause 7iii71
 by /rik+ & at ! end2  7,,ii7 9 clause  
7iv71 by /rik+ p]=mance2 & ins]t+       
p]=mance & integration ( p]=mance & co/ 
in=mation2 &2 &  7,,iii7 by add+ at !   
end ! foll[+3  7v7 annual ag5cy f9ancial
 /atem5ts prep>$ 9 accordance )         
applicable acc\nt+ /&>ds2  2  7,c7 by   
r$esignat+ p>agraphs 7#e71 7#f71 7#g71 &
 7#h7 z p>agraphs 7#g71 7#h71 7#i71 &   
7#aa7 respectively2  7,d7 by ins]t+ aft]
 p>agraph 7#d7 ! foll[+3  7#e7 ov]see & 
provide lead]%ip ov] ! design1          
implem5tation1 & op]ation ( ! int]nal   
controls ( ! ag5cy ov] f9ancial report+ 
& key f9ancial managem5t in=mation      
id5tifi$ "u section #ceab7;e77#a72  7#f7
 prep>e1 9 consultation ) f9ancial      
managem5t & o!r appropriate exp]ts1 an  
ag5cy plan to implem5t ! #d-ye> f9ancial
 managem5t plan prep>$ by ! ,director ( 
! ,(fice ( ,managem5t & ,budget "u      
section #ceab7;a77#b7 ( ?is title & to  
a*ieve & su/a9 effective f9ancial       

managem5t 9 ! ag5cy1 :i* %all-- 7,a7 be 
complet$ )9 #abj days aft] ! issuance ( 
a gov]nm5twide plan "u su* section      
#ceab7;a77#b72  7,b7 be revis$ z det]m9$
 necess>y by ! ,*ief ,f9ancial ,(fic] & 
! ,director ( ! ,(fice ( ,managem5t &   
,budget2  7,c7 include f9ancial         
managem5t metrics aga9/ :i* ! f9ancial  
managem5t p]=mance ( ! ag5cy %all be    
assess$2 &  7,d7 be submitt$ ^u         
completion or revision to ! head ( !    
ag5cy1 ! ,director ( ! ,(fice (         
,managem5t & ,budget1 ! ,comptroll]     
,g5]al1 & appropriate committees (      
,congress1 & be made publicly available2
  2  7,e7 9 p>agraph 7#g71 z s          
r$esignat$--  7i7 by /rik+ subp>agraph  
7,a72  7ii7 by r$esignat+ subp>agraphs  
7,b7 ?r\gh 7,e7 z subp>agraphs 7,a7     
?r\gh 7,d71 respectively2 &  7iii7 9    
subp>agraph 7,c71 z s r$esignat$1 by    
add+ & at ! end2  7,f7 9 p>agraph 7#h71 
z s r$esignat$--  7i7 9 ! matt] prec$+  
subp>agraph 7,a71 by /rik+ & ! ,director
 ( ! ,(fice ( ,managem5t & ,budget1 &   

ins]t+ 1 ! ,director ( ! ,(fice (       
,managem5t & ,budget1 ! ,comptroll]     
,g5]al1 & appropriate committees (      
,congress1 :i* %all be made publicly    
available &2  7ii7 9 subp>agraph 7,a71  
by /rik+ ag5cy2 & ins]t+  ag5cy1        
includ+-- 7i7 ! progress ( ! ag5cy 9    
implem5t+ ! ag5cy plan describ$ 9       
p>agraph 7#e72  7ii7 ! progress ( !     
ag5cy 9 implem5t+ ! gov]nm5twide #d-ye> 
f9ancial managem5t plan prep>$ by !     
,director ( ! ,(fice ( ,managem5t &     
,budget "u section #ceab7;a77#b7 ( ?is  
title2 &  7iii7 ! p]=mance ( ! ag5cy    
aga9/ f9ancial managem5t metrics        
e/abli%$ by ! ,director ( ! ,(fice (    
,managem5t & ,budget2  2 &  7iii7 9     
subp>agraph 7,d7-- 7,i7 by /rik+ ( !    
reports & ins]t+  (-- 7i7 ! reports  2  
7,,ii7 9 clause 7i71 z s designat$1 by  
/rik+ ! am5dm5ts made by ! ,f$]al       
,manag]s' ,f9ancial ,integrity ,act (   
#aihb 7,public ,law #ig-bee72 & & ins]t+
 section #ceab7;d7 ( ?is title2 &2 &    
7,,iii7 by add+ at ! end ! foll[+3  7ii7

 ! report+ ( ! ag5cy "u ! ,f$]al        
,f9ancial ,managem5t ,improvem5t ,act ( 
#aiif 7#ca ,u4,s4,c4 #ceab note72 &  2  
7,g7 9 p>agraph 7#i71 z s r$esignat$--  
7i7 by /rik+ monitor ! & ins]t manage ! 
=mulation &2 &  7ii7 by /rik+ 1 & prep>e
 & submit to ! head ( ! ag5cy timely    
p]=mance reports2 & & ins]t+ a          
semicolon2  7,h7 by ins]t+ aft] p>agraph
 7#i71 z s r$esignat$1 ! foll[+3  7#aj7 
coord9at+ ) ! responsible ag5cy (ficial 
to ensure p]=mance & co/ in=mation are  
l9k$1 includ+ 9 ! prep>ation &          
submission to ! head ( ! ag5cy ( timely 
p]=mance reports t incorporate co/      
in=mation2  2  7,i7 9 p>agraph 7#aa71 z 
s r$esignat$-- 7i7 by ins]t+ inflation &
 be=e co/s2 &  7ii7 by /rik+ ! p]iod at 
! end & ins]t+ 2 &2 &  7,j7 by add+ at !
 end ! foll[+3  7#ab7 coord9ate ) s5ior 
ag5cy p]sonnel1 includ+ b n limit$ to1  
^? ) /atutory1 regulatory1 & relat$     
policy responsibility :i* may include ! 
,*ief ,data ,(fic]1 ,*ief ,in=mation    
,(fic]1 ,*ief ,p]=mance ,(fic]1 ,*ief   

,acquisition ,(fic]1 ,*ief ,risk ,(fic]1
 & ,*ief ,evaluation ,(fic] ( ! ag5cy   
on-- 7,a7 ! ex]cise ( au?orities "u ?is 
subsection2 &  7,b7 ! /rategic plann+1  
p]=mance measurem5t & report+1 & risk   
managem5t functions ( ! ag5cy4  2 &     
7#b7 9 section #ijc--  7,a7 9 subsection
 7a71 by ins]t+ & :o %all assi/ ! ag5cy 
,*ief ,f9ancial ,(fic] 9 ! p]=mance (   
ea* ( ! duties ( ! ag5cy ,*ief ,f9ancial
 ,(fic] "u ?is *apt] aft] matt]s2 &     
7,b7 by add+ at ! end ! foll[+3  7c7    
,not)/&+ sub*apt] ,,iii ( *apt] #cc (   
title #e1 9 ! ev5t ( a vacancy 9 !      
position ( ,*ief ,f9ancial ,(fic] ( an  
ag5cy1 ! ,deputy ,*ief ,f9ancial ,(fic] 
( ! ag5cy %all s]ve z ! act+ ,*ief      
,f9ancial ,(fic]4  4  7b7 ,gov]nm5twide 
f9ancial managem5t plan ,section #ceab (
 title #ca1 ,unit$ ,/ates ,code1 is     
am5d$--  7#a7 9 subsection 7a7-- 7,a7 9 
p>agraph 7#a71 by /rik+ a f9ancial      
managem5t /atus report & a gov]nm5twide 
#e-ye> f9ancial managem5t plan & ins]t+ 
a gov]nm5twide #d-ye> f9ancial managem5t

 plan1 to be includ$ )9 ! ,f$]al        
,gov]nm5t p]=mance plan describ$ 9      
section #aaae1 & a f9ancial managem5t   
/atus report2  7,b7 by /rik+ p>agraph   
7#b72  7,c7 by r$esignat+ p>agraph 7#c7 
z p>agraph 7#b72  7,d7 9 p>agraph 7#b71 
z s r$esignat$-- 7i7 9 subp>agraph      
7,a7--  7,i7 by /rik+ #e-ye> & ins]t+   
#d-ye>2  7,,ii7 by /rik+ %all describe &
 ins]t+ ! foll[+3  %all-- 7i7 describe  
2  7,,iii7 9 clause 7i71 z s r$esignat$1
 by /rik+ #e fiscal ye>s to improve !   
f9ancial managem5t ( ! ,f$]al ,gov]nm5t4
 & ins]t+ #d fiscal ye>s to improve !   
f9ancial managem5t ( ! ,f$]al ,gov]nm5t 
9 a mann] t is /rategic1 compreh5sive1 &
 co/-effective1 & %all also include     
/rategies = enabl+ data %>+ 9 accordance
 ) applicable law & jo9t fraud prev5tion
 initiatives ) ,/ate 7mean+ a ,/ate ( ! 
,unit$ ,/ates1 ! ,di/rict ( ,columbia1 a
 t]ritory or possession ( ! ,unit$      
,/ates1 or a f$]ally recogniz$ ,indian  
tribe7 & local gov]nm5ts t adm9i/]      
f$]ally fund$ programs or disburse      

,f$]al funds on behalf ( ! ,f$]al       
,gov]nm5t2 &2 &  7,,iv7 by add+ at ! end
 ! foll[+3  7ii7 be develop$ 9          
consultation ) ! ,*ief ,f9ancial ,(fic]s
 ,c\ncil &1 z appropriate1 o!r c\ncils &
 f9ancial managem5t exp]ts1 includ+ !   
,*ief ,in=mation ,(fic]s ,c\ncil1 !     
,*ief ,data ,(fic] ,c\ncil1 ! ,*ief     
,acquisition ,(fic]s ,c\ncil1 & !       
,gov]nm5t ,acc\ntability ,(fice1 z      
det]m9$ by ! ,director ( ! ,(fice (     
,managem5t & ,budget 9 consultation ) ! 
,*ief ,f9ancial ,(fic]s ,c\ncil4  2 &   
7ii7 9 subp>agraph 7,b7--  7,i7 9 !     
matt] prec$+ clause 7i71 by /rik+ #e-ye>
 & ins]t+ #d-ye>2  7,,ii7 9 clause      
7iii7--  7aa7 by /rik+ = develop+ &     
ins]t+ = improv+ f9ancial managem5t     
sy/ems1 includ+--  7,i7 develop+  2 &   
7bb7 by add+ at ! end ! foll[+3  7,,ii7 
describe h[ p]=mance & co/ in=mation are
 l9k$ 9 ord] to facilitate effective &  
effici5t decision mak+2  7,,iii7        
elim9at+ duplicative & unnecess>y sy/ems
 & activities2 &  7,,iv7 id5tify+       

opportunities = ag5cies to %>e sy/ems & 
s]vices & enc\rag+ ag5cies to d s :]e   
practicable2  2  7,,iii7 by /rik+ clause
 7iv72  7,,iv7 by r$esignat+ clause 7v7 
z clause 7iv72  7,v7 by ins]t+ aft]     
clause 7iv71 z s r$esignat$1 ! foll[+3  
7v7 provide a /rategy = report+ p]=mance
 & co/ in=mation2  2  7,,vi7 9 clause   
7vi71 by /rik+ #e-ye> & ins]t+ #d-ye>2  
7,,vii7 9 clause 7vii71 by /rik+ id5tify
 & ins]t+ provide a /rategy = /r5g!n+ ! 
,f$]al f9ancial managem5t work=ce1      
includ+ id5tification (2  7,,viii7 9    
clause 7viii71 by /rik+ & at ! end2     
7,,ix7 by r$esignat+ clause 7ix7 z      
clause 7x72  7,x7 by ins]t+ aft] clause 
7viii7 ! foll[+3  7ix7 include f9ancial 
managem5t metrics aga9/ :i* ! p]=mance (
 executive ag5cies c be assess$2 &  2 & 
7,,xi7 9 clause 7x71 z s r$esignat$1 by 
/rik+ #e-ye> & ins]t+ #d-ye>2  7,e7 by  
ins]t+ aft] p>agraph 7#b7 ! foll[+3     
7#c7 ,a f9ancial managem5t /atus report 
"u ?is subsection %all include--  7,a7 a
 description & analysis ( ! /atus (     

f9ancial managem5t 9 ! executive bran*1 
includ+ ! progress made t[>ds implem5t+ 
! gov]nm5twide #d-ye> f9ancial managem5t
 plan1 & ! /atus ( rema9+ *all5ges to   
implem5t+ ! gov]nm5twide #d-ye> f9ancial
 managem5t plan2  7,b7 a summ>y ( !     
p]=mance ( ag5cies aga9/ ! metrics      
develop$ & id5tifi$ by ! ,director ( !  
,(fice ( ,managem5t & ,budget 9 !       
gov]nm5twide #d-ye> f9ancial managem5t  
plan2  7,c7 a summ>y ( ! mo/ rec5tly    
complet$ f9ancial /atem5ts-- 7i7 (      
,f$]al ag5cies "u section #ceae ( ?is   
title2 &  7ii7 ( ,gov]nm5t corporations2
  7,d7 a summ>y ( ! mo/ rec5tly complet$
 f9ancial /atem5t audits & reports--    
7i7 ( ,f$]al ag5cies "u subsections 7e7 
& 7f7 ( section #ceba ( ?is title2 &    
7ii7 ( ,gov]nm5t corporations2  7,e7 a  
summ>y ( reports on int]nal acc\nt+ &   
adm9i/rative control sy/ems submitt$ to 
! ,presid5t & ,congress "u subsection   
7d72  7,f7 a li/+ ( ag5cies ^: f9ancial 
managem5t sy/ems d n comply sub/antially
 ) ! requirem5ts ( section #hjc7;a7 ( ! 

,f$]al ,f9ancial ,managem5t ,improvem5t 
,act ( #aiif 7#ca ,u4,s4,c4 #ceab note71
 & a summ>y /atem5t ( ! ef=ts und]way to
 rem$y ! noncompliance2 &  7,g7 any o!r 
in=mation ! ,director consid]s          
appropriate to fully in=m ,congress     
reg>d+ ! f9ancial managem5t ( ! ,f$]al  
,gov]nm5t4  2  7,f7 9 p>agraph 7#d7--   
7i7 9 subp>agraph 7,a7-- 7,i7 by /rik+  
#ae mon?s aft] ! date ( ! enactm5t ( ?is
 subsection & ins]t+ #ab mon?s aft] !   
date ( ! enactm5t ( ! ,taxpay] ,funds   
,ov]sight & ,acc\ntability ,act2 &      
7,,ii7 by /rik+ #e-ye> & ins]t+ #d-ye>2 
7ii7 9 subp>agraph 7,b7--  7,i7 9 clause
 7i7-- 7aa7 by /rik+ ,n lat] ?an ,janu>y
 #ca ( ea* ye> !reaft] & ins]t+ ,at a   
m9imum1 concurr5tly ) ! submission ( !  
budget ( ! ,unit$ ,/ates ,gov]nm5t "u   
section #aaje7;a7 ( ?is title made 9 !  
fir/ full fiscal ye> foll[+ any ye> 9   
:i* ! t]m ( ! ,presid5t comm5ces "u     
section #aja ( title #c2  7bb7 by /rik+ 
f9ancial managem5t /atus report & a     
revis$ gov]nm5twide #e-ye> & ins]t+     

gov]nm5twide #d-ye>2 &  7cc7 by /rik+ #e
 fiscal ye>s & all t foll[s ?r\gh !     
p]iod at ! end & ins]t+ #d fiscal ye>s42
 &  7,,ii7 9 clause 7ii7-- 7aa7 by /rik+
 revis$ gov]nm5twide #e-ye> & ins]t+    
gov]nm5twide #d-ye>2 &  7bb7 by /rik+   
p>agraph 7#c77;,b77viii7 & ins]t+       
p>agraph 7#b77;,b77viii72 &  7iii7 by   
add+ at ! end ! foll[+3  7,c7 ,ea* ye>1 
concurr5tly ) ! submission ( ! budget ( 
! ,unit$ ,/ates ,gov]nm5t "u section    
#aaje7;a7 ( ?is title1 ! ,director ( !  
,(fice ( ,managem5t & ,budget %all      
submit to ! appropriate committees (    
,congress & ! ,comptroll] ,g5]al a      
f9ancial managem5t /atus report4  2 &   
7,g7 by /rik+ p>agraph 7#e72  7#b7 9    
subsection 7d77#b7-- 7,a7 9 subp>agraph 
7,a71 by /rik+ & at ! end2  7,b7 9      
subp>agraph 7,b71 by /rik+ ! p]iod at ! 
end & ins]t+ 2 &2 &  7,c7 by add+ at !  
end ! foll[+3  7,c7 a sep>ate report on 
! results ( ! assessm5t & conclusion    
requir$ "u subsection 7e77#b74  2  7#c7 
by r$esignat+ subsections 7e71 7f71 &   

7g7 z subsections 7f71 7g71 & 7h71      
respectively2 &  7#d7 by ins]t+ aft]    
subsection 7d7 ! foll[+3  7e7 ,! head ( 
ea* executive ag5cy %all--  7#a7 9      
e/abli%+ ! int]nal acc\nt+ &            
adm9i/rative controls "u subsection 7c71
 id5tify ! key f9ancial managem5t       
in=mation ne$$ = effective f9ancial     
managem5t & decision mak+1 :i* %all     
include a consid]ation (-- 7,a7 ! ag5cy 
sp5d+ data requir$ to be publi%$ "u !   
,f$]al ,fund+ ,acc\ntability &          
,transp>5cy ,act ( #bjjf 7#ca ,u4,s4,c4 
#faja note72 &  7,b7 ! in=mation us$ by 
! ag5cy to report on improp] paym5ts "u 
section #cceb ( ?is title2 &  7#b7      
annually assess & make a conclusion on !
 effectiv5ess ( ! int]nal controls ( !  
executive ag5cy ov] f9ancial report+ &  
key f9ancial managem5t in=mation        
id5tifi$ "u p>agraph 7#a7 consi/5t )    
guidance provid$ by ! ,director ( !     
,(fice ( ,managem5t & ,budget4  4  7c7  
,te*nical & con=m+ am5dm5t ,section     
#ccdh7;e7 ( title #e1 ,unit$ ,/ates     

,code1 is am5d$-- 7#a7 9 p>agraph 7#c71 
by add+ or at ! end2  7#b7 by /rik+     
p>agraph 7#d72 &  7#c7 by r$esignat+    
p>agraph 7#e7 z p>agraph 7#d74  ,pass$ !
 ,h\se ( ,repres5tatives ,june #aj1     
#bjbf4;,cl]k4