31 U.S.C. § 9106 : US Code - Section 9106: Management reports

Search 31 U.S.C. § 9106 : US Code - Section 9106: Management reports

(a)(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.