§ 804. REPORTING REQUIREMENTS.
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Reports by the Director .— No later than March 31 of each year, the Director shall submit a report to the Congress regarding implementation of this Act [title]. The Director may include the report in the financial management status report and the 5-year financial management plan submitted under section 3512(a)(1) of title 31 , United States Code. Reports by the Inspector General [.]—Each Inspector General who prepares a report under section 405(b) of title 5 , United States Code, shall report to Congress instances and reasons when an agency has not met the intermediate target dates established in the remediation plan required under section 3(c) [803(c)].
Specifically the report shall include— the entity or organization responsible for the non-compliance [sic]; the facts pertaining to the failure to comply with the requirements of subsection (a), including the nature and extent of the non-compliance [sic], the primary reason or cause for the failure to comply, and any extenuating circumstances; and a statement of the remedial actions needed to comply. Reports by the Comptroller General .— No later than October 1, 1997 , and October 1, of each year thereafter, the Comptroller General of the United States shall report to the appropriate committees of the Congress concerning— compliance with the requirements of section 3(a) of this Act [803(a) of this title], including whether the financial statements of the Federal Government have been prepared in accordance with applicable accounting standards; and the adequacy of applicable accounting standards for the Federal Government.