§ 9106. Management reports

642 words·~3 min read·/usc/title-31/section-9106

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(1)A Government corporation shall submit an annual management report to the Congress not later than 180 days after the end of the Government corporation’s fiscal year.

(2)A management report under this subsection shall include—

(A)a statement of financial position;

(B)a statement of operations;

(C)a statement of cash flows;

(D)a reconciliation to the budget report of the Government corporation, if applicable;

(E)a statement on internal accounting and administrative control systems by the head of the management of the corporation, consistent with the requirements for agency statements on internal accounting and administrative control systems under the amendments made by the Federal Managers’ Financial Integrity Act of 1982 (Public Law 97–255);

(F)the report resulting from an audit of the financial statements of the corporation conducted under section 9105 of this title; and

(G)any other comments and information necessary to inform the Congress about the operations and financial condition of the corporation.

(b)A Government corporation shall provide the President, the Director of the Office of Management and Budget, and the Comptroller General of the United States a copy of the management report when it is submitted to Congress.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 1044; Pub. L. 101–576, title III, § 306(a), Nov. 15, 1990, 104 Stat. 2854.)

In subsection (a), before clause (1), the words “of a Government corporation” are added for clarity. In clause (5), the words “program, expenditure, or other”, “observed in the course of the audit”, and “of law” are omitted as surplus. In clause (6), the word “statement” is substituted for “report” for consistency. The words “noted in the audit” are omitted as surplus. The word “made” is substituted for “accomplished” for consistency. In clause (7), the word “other” is added for clarity because of the restatement. The words “with respect thereto” are omitted as surplus.

In subsection (b), the words “The Comptroller General” are added for clarity.

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Cited by 2 sections

U.S. Code

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U.S. Code

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Public Law 97–255
Pub. L. 97–258
96 Stat. 1044
Pub. L. 101–576, title III, § 306(a)
104 Stat. 2854
Pub. L. 97–255
96 Stat. 814
Pub. L. 97–258, § 5(b)
96 Stat. 1068
Pub. L. 101–576

Citation graph

cites case law

§ 9106

Management reports

U.S.C.×2

U.S.C.§ 9105

U.S.C.§ 3512

Pub. L.Public Law 97–255

Pub. L.Pub. L. 97–258

Stat.96 Stat. 1044

Pub. L.Pub. L. 101–576, title III, § 306(a)

Stat.104 Stat. 2854

Cites 12 · showing 7Cited by 2 across 1 source