
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 40USC1426]

 
             TITLE 40--PUBLIC BUILDINGS, PROPERTY, AND WORKS
 
              CHAPTER 25--INFORMATION TECHNOLOGY MANAGEMENT
 
 SUBCHAPTER I--RESPONSIBILITY FOR ACQUISITIONS OF INFORMATION TECHNOLOGY
 
                       Part B--Executive Agencies
 
Sec. 1426. Accountability

    The head of each executive agency, in consultation with the Chief 
Information Officer and the Chief Financial Officer of that executive 
agency (or, in the case of an executive agency without a Chief Financial 
Officer, any comparable official), shall establish policies and 
procedures that--
        (1) ensure that the accounting, financial, and asset management 
    systems and other information systems of the executive agency are 
    designed, developed, maintained, and used effectively to provide 
    financial or program performance data for financial statements of 
    the executive agency;
        (2) ensure that financial and related program performance data 
    are provided on a reliable, consistent, and timely basis to 
    executive agency financial management systems; and
        (3) ensure that financial statements support--
            (A) assessments and revisions of mission-related processes 
        and administrative processes of the executive agency; and
            (B) performance measurement of the performance in the case 
        of investments made by the agency in information systems.

(Pub. L. 104-106, div. E, title LI, Sec. 5126, Feb. 10, 1996, 110 Stat. 
686.)

                  Section Referred to in Other Sections

    This section is referred to in section 1451 of this title.
