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31 U.S. Code § 902. Authority and functions of agency Chief Financial Officers
(a) An agency Chief Financial Officer shall—
(1)
report directly to the head of the agency regarding financial management matters;
(2)
oversee all financial management activities relating to the programs and operations of the agency;
(3) develop and maintain an integrated agency accounting and financial management system, including financial reporting and internal controls, which—
(A)
complies with applicable accounting principles, standards, and requirements, and internal control standards;
(B)
complies with such policies and requirements as may be prescribed by the Director of the Office of Management and Budget;
(C)
complies with any other requirements applicable to such systems; and
(D) provides for—
(i)
complete, reliable, consistent, and timely information which is prepared on a uniform basis and which is responsive to the financial information needs of agency management;
(ii)
the development and reporting of cost information;
(iii)
the integration of accounting and budgeting information; and
(iv)
the systematic measurement of performance;