Congressional Record, Volume 146 Issue 136 (Thursday, October 26, 2000)

[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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