[Congressional Record Volume 146, Number 136 (Thursday, October 26, 2000)]
[House]
[Pages H11349-H11351]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                              {time}  2130
                   REPORTS CONSOLIDATION ACT OF 2000

  Mr. HORN. Mr. Speaker, I move to suspend the rules and pass the 
Senate bill (S. 2712) to amend chapter 35 of title 31, United States 
Code, to authorize the consolidation of certain financial and 
performance management reports required of Federal agencies, and for 
other purposes.
  The Clerk read as follows:

                                S. 2712

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Reports Consolidation Act of 
     2000''.

     SEC. 2. FINDINGS AND PURPOSES.

       (a) Findings.--Congress finds that--
       (1) existing law imposes numerous financial and performance 
     management reporting requirements on agencies;
       (2) these separate requirements can cause duplication of 
     effort on the part of agencies and result in uncoordinated 
     reports containing information in a form that is not 
     completely useful to Congress; and
       (3) pilot projects conducted by agencies under the 
     direction of the Office of Management and Budget demonstrate 
     that single consolidated reports providing an analysis of 
     verifiable financial and performance management information 
     produce more useful reports with greater efficiency.
       (b) Purposes.--The purposes of this Act are--
       (1) to authorize and encourage the consolidation of 
     financial and performance management reports;
       (2) to provide financial and performance management 
     information in a more meaningful and useful format for 
     Congress, the President, and the public;
       (3) to improve the quality of agency financial and 
     performance management information; and
       (4) to enhance coordination and efficiency on the part of 
     agencies in reporting financial and performance management 
     information.

     SEC. 3. CONSOLIDATED REPORTS.

       (a) In General.--Chapter 35 of title 31, United States 
     Code, is amended by adding at the end the following:

     ``Sec. 3516. Reports consolidation

       ``(a)(1) With the concurrence of the Director of the Office 
     of Management and Budget, the head of an executive agency may 
     adjust the frequency and due dates of, and consolidate into 
     an annual report to the President, the Director of the Office 
     of Management and Budget, and Congress any statutorily 
     required reports described in paragraph (2). Such a 
     consolidated report shall be submitted to the President, the 
     Director of the Office of Management and Budget, and to 
     appropriate committees and subcommittees of Congress not 
     later than 150 days after the end of the agency's fiscal 
     year.
       ``(2) The following reports may be consolidated into the 
     report referred to in paragraph (1):
       ``(A) Any report by an agency to Congress, the Office of 
     Management and Budget, or the President under section 1116, 
     this chapter, and chapters 9, 33, 37, 75, and 91.
       ``(B) The following agency-specific reports:
       ``(i) The biennial financial management improvement plan by 
     the Secretary of Defense under section 2222 of title 10.
       ``(ii) The annual report of the Attorney General under 
     section 522 of title 28.
       ``(C) Any other statutorily required report pertaining to 
     an agency's financial or performance management if the head 
     of the agency--
       ``(i) determines that inclusion of that report will enhance 
     the usefulness of the reported information to decision 
     makers; and
       ``(ii) consults in advance of inclusion of that report with 
     the Committee on Governmental Affairs of the Senate, the 
     Committee

[[Page H11350]]

     on Government Reform of the House of Representatives, and any 
     other committee of Congress having jurisdiction with respect 
     to the report proposed for inclusion.
       ``(b) A report under subsection (a) that incorporates the 
     agency's program performance report under section 1116 shall 
     be referred to as a performance and accountability report.
       ``(c) A report under subsection (a) that does not 
     incorporate the agency's program performance report under 
     section 1116 shall contain a summary of the most significant 
     portions of the agency's program performance report, 
     including the agency's success in achieving key performance 
     goals for the applicable year.
       ``(d) A report under subsection (a) shall include a 
     statement prepared by the agency's inspector general that 
     summarizes what the inspector general considers to be the 
     most serious management and performance challenges facing the 
     agency and briefly assesses the agency's progress in 
     addressing those challenges. The inspector general shall 
     provide such statement to the agency head at least 30 days 
     before the due date of the report under subsection (a). The 
     agency head may comment on the inspector general's statement, 
     but may not modify the statement.
       ``(e) A report under subsection (a) shall include a 
     transmittal letter from the agency head containing, in 
     addition to any other content, an assessment by the agency 
     head of the completeness and reliability of the performance 
     and financial data used in the report. The assessment shall 
     describe any material inadequacies in the completeness and 
     reliability of the data, and the actions the agency can take 
     and is taking to resolve such inadequacies.''.
       (b) Special Rule for Fiscal Years 2000 and 2001.--
     Notwithstanding paragraph (1) of section 3516(a) of title 31, 
     United States Code (as added by subsection (a) of this 
     section), the head of an executive agency may submit a 
     consolidated report under such paragraph not later than 180 
     days after the end of that agency's fiscal year, with respect 
     to fiscal years 2000 and 2001.
       (c) Technical and Conforming Amendment.--The table of 
     sections for chapter 35 of title 31, United States Code, is 
     amended by inserting after the item relating to section 3515 
     the following:

``3516. Reports consolidation.''.

     SEC. 4. AMENDMENTS RELATING TO AUDITED FINANCIAL STATEMENTS.

       (a) Financial Statements.--Section 3515 of title 31, United 
     States Code, is amended--
       (1) in subsection (a), by inserting ``Congress and the'' 
     before ``Director''; and
       (2) by striking subsections (e) through (h).
       (b) Elimination of Report.--Section 3521(f) of title 31, 
     United States Code, is amended--
       (1) in paragraph (1)--
       (A) by striking ``subsections (a) and (f)'' and inserting 
     ``subsection (a)''; and
       (B) by striking ``(1)''; and
       (2) by striking paragraph (2).

     SEC. 5. AMENDMENTS RELATING TO PROGRAM PERFORMANCE REPORTS.

       (a) Report Due Date.--
       (1) In general.--Section 1116(a) of title 31, United States 
     Code, is amended by striking ``No later than March 31, 2000, 
     and no later than March 31 of each year thereafter,'' and 
     inserting ``Not later than 150 days after the end of an 
     agency's fiscal year,''.
       (2) Special rule for fiscal years 2000 and 2001.--
     Notwithstanding subsection (a) of section 1116 of title 31, 
     United States Code (as amended by paragraph (1) of this 
     subsection), an agency head may submit a report under such 
     subsection not later than 180 days after the end of that 
     agency's fiscal year, with respect to fiscal years 2000 and 
     2001.
       (b) Inclusion of Information in Financial Statement.--
     Section 1116(e) of title 31, United States Code, is amended 
     to read as follows:
       ``(e)(1) Except as provided in paragraph (2), each program 
     performance report shall contain an assessment by the agency 
     head of the completeness and reliability of the performance 
     data included in the report. The assessment shall describe 
     any material inadequacies in the completeness and reliability 
     of the performance data, and the actions the agency can take 
     and is taking to resolve such inadequacies.
       ``(2) If a program performance report is incorporated into 
     a report submitted under section 3516, the requirements of 
     section 3516(e) shall apply in lieu of paragraph (1).''.

  The SPEAKER pro tempore (Mr. Thune). Pursuant to the rule, the 
gentleman from California (Mr. Horn) and the gentleman from Texas (Mr. 
Turner) each will control 20 minutes.
  The Chair recognizes the gentleman from California (Mr. Horn).


                             General Leave

  Mr. HORN. Mr. Speaker, I ask unanimous consent that all Members may 
have 5 legislative days within which to revise and extend their remarks 
on S. 2712.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from California?
  There was no objection.
  Mr. HORN. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, S. 2712 would authorize executive branch departments and 
agencies to consolidate statutorily mandated financial and performance 
management reports into one single annual report.
  The consolidated reports would present in one document an integrated 
picture of an agency's performance. As such, they will be more useful 
to Congress, to the executive branch, and to the public.
  The Office of Management and Budget, which is part of the President's 
establishment, had temporary authority to consolidate reports on a 
pilot basis, but that authority expired in April of this year. S. 2712 
restores the reports consolidation authority and makes it permanent.
  The bill also includes provisions that would make the annual reports 
more useful. The bill would require that the reports include, one, an 
assessment by the agency head of the reliability of the agency's 
performance data; and, two, an assessment by the agency Inspector 
General of the agency's progress in addressing its most serious 
management challenges.
  The bill would also move up the deadline for submission of 
performance reports required under the Government Performance and 
Results Act, and change that from March 31 to March 1. This earlier 
deadline would provide more timely information for the budget cycle. 
Reports on department and agency performance are vital if a President 
is to have a credible budget.
  Another important part of this legislation is it requires agencies to 
submit their annual audited financial statements to Congress in 
addition to the President. An important gauge of success is whether or 
not agencies are able to produce financial statements which can be 
audited. The timely receipt of their information is critical to 
successful congressional oversight.
  As my colleagues know, Mr. Speaker, the Subcommittee on Government 
Management, Information and Technology, which I chair, is dedicated to 
the implementation of sound financial management throughout the Federal 
Government. The information contained in agency financial statements is 
used by the subcommittee to measure the effectiveness of financial 
management at the 24 largest Federal departments and agencies.
  On March 31 of this year, the subcommittee released its third annual 
financial management report card. The report card is a gauge for 
Congress to see where attention is needed to prod agencies toward 
getting their financial affairs in order. Similar to the grades issued 
in 1999, the subcommittee's report card of the most recent agencies 
were primarily D's and F's.
  This year, the subcommittee graded the Federal Government as a whole 
based on the government's consolidated audit report prepared by the 
General Accounting Office. Overall, the government earned a D-plus, the 
government being the executive branch.
  Mr. Speaker, this Congress has attempted to instill the principles of 
performance-based management throughout the Federal Government. The 
report authorized by this bill would give Congress and the American 
people a single source of information about the management of each 
Federal agency. This information is critically important if Congress is 
to hold agencies accountable for the resources it spends to do the 
people's business.
  S. 2712 was introduced by Senators Fred Thompson and Joseph 
Lieberman. It was reported by the Senate Governmental Affairs Committee 
and passed the Senate by unanimous consent.
  Mr. Speaker, I urge the adoption of this measure.
  Mr. Speaker, I reserve the balance of my time.
  Mr. TURNER. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I rise in support of S. 2712, the Reports Consolidation 
Act of 2000. This is a good government piece of legislation that would 
allow all of our Federal agencies to consolidate into a single annual 
report a whole variety of different financial and performance reports 
that they are required by law to submit. This will go a long way toward 
reducing administrative burdens within the agencies and avoid 
unnecessary duplication.
  It is a provision that will allow the public and the Congress and the 
agencies themselves to see in one document a variety of various reports 
that need to be in one place in order to adequately review them and to 
make them

[[Page H11351]]

more useful to this Congress in pursuing our goal of trying to improve 
the efficiency and the effectiveness of the Federal agencies.
  The administration has made good progress in trying to improve 
management practices and performance. Our committee carefully reviewed 
the activities of every agency.
  I commend the gentleman from California (Chairman Horn) for his work 
and his leadership in trying to be sure that the oversight function of 
the Subcommittee on Government Management, Information and Technology 
was carried out to the fullest degree possible.
  In short, this legislation is another example of a good, bipartisan 
piece of legislation that I think has been the hallmark of our 
subcommittee during this Congress.
  Mr. Speaker, I reserve the balance of my time.
  Mr. HORN. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I want to thank the gentleman from Texas (Mr. Turner), 
ranking member, for all the help and work that he has given on all of 
these issues in terms of effectiveness and efficiency and on a 
bipartisan basis. As he said, this is simply good government. So we are 
getting there, slowly, but surely.
  Mr. Speaker, I reserve the balance of my time.
  Mr. TURNER. Mr. Speaker, I yield back the balance of my time.
  Mr. HORN. Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore. The question is on the motion offered by the 
gentleman from California (Mr. Horn) that the House suspend the rules 
and pass the Senate bill, S. 2712.
  The question was taken.
  The SPEAKER pro tempore. In the opinion of the Chair, two-thirds of 
those present have voted in the affirmative.
  Mr. TURNER. Mr. Speaker, I object to the vote on the ground that a 
quorum is not present and make the point of order that a quorum is not 
present.
  The SPEAKER pro tempore. Pursuant to clause 8, rule XX and the 
Chair's prior announcement, further proceedings on this motion will be 
postponed.
  The point of no quorum is considered withdrawn.

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