Title 31, U.S. Code (Selected)

31 U.S.C § 1112

Subtitle II—The Budget Process

Chapter 11—The Budget and Fiscal, Budget, and Program Information

§1112. Fiscal, budget, and program information

(a) In this section, “agency” means a department, agency, or instrumentality of the United States Government except a mixed-ownership Government corporation.

(b) In cooperation with the Comptroller General, the Secretary of the Treasury and the Director of the Office of Management and Budget shall establish and maintain standard data processing and information systems for fiscal, budget, and program information for use by agencies to meet the needs of the Government, and to the extent practicable, of State and local governments.

(c) The Comptroller General—

(1) in cooperation with the Secretary, the Director of the Office of Management and Budget, and the Director of the Congressional Budget Office, shall establish, maintain, and publish standard terms and classifications for fiscal, budget, and program information of the Government, including information on fiscal policy, receipts, expenditures, programs, projects, activities, and functions;

(2) when advisable, shall report to Congress on those terms and classifications, and recommend legislation necessary to promote the establishment, maintenance, and use of standard terms and classifications by the executive branch of the Government; and

(3) in carrying out this subsection, shall give particular consideration to the needs of the Committees on Appropriations and on the Budget of both Houses of Congress, the Committee on Ways and Means of the House, the Committee on Finance of the Senate, and the Congressional Budget Office.

(d) Agencies shall use the standard terms and classifications published under subsection (c)(1) of this section in providing fiscal, budget, and program information to Congress.

(e) In consultation with the President, the head of each executive agency shall take actions necessary to achieve to the extent possible—

(1) consistency in budget and accounting classifications;

(2) synchronization between those classifications and organizational structure; and

(3) information by organizational unit on performance and program costs to support budget justifications.

(f) In cooperation with the Director of the Congressional Budget Office, the Comptroller General, and appropriate representatives of State and local governments, the Director of the Office of Management and Budget (to the extent practicable) shall provide State and local governments with fiscal, budget, and program information necessary for accurate and timely determination by those governments of the impact on their budgets of assistance of the United States Government.

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Counsel Notes

Codification Background

This section was added by section 2 of a bill (Pub. L. 84-863, 70 Stat. 782; Aug. 1, 1956, ch. 814, §2(a)) amending the Budget and Accounting Procedures Act of 1950 (Pub. L. 81-784; 64 Stat. 832; September 12, 1950, ch. 946) thereby adding a new section 106 to that Act.

GAO Compliance with Section 1112(c)4

In order to comply with section 1112(c)(1), the Government Accountability Office issues its Glossary of Terms Used in the Federal Budget Process (the latest issued in 2005). Included in that document is the following:

This fifth edition of A Glossary of Terms Used in the Federal Budget Process replaces the 1993 Exposure Draft. It fulfills part of GAO’s responsibility (31 U.S.C.  1112) to publish standard terms, definitions, and classifications for the government’s fiscal, budget, and program information. It was developed in cooperation with the Secretary of the Treasury and the Directors of the Office of Management and Budget (OMB) and the Congressional Budget Office (CBO). This glossary is a basic reference document for the Congress, federal agencies, and others interested in the federal budget-making process. Like previous editions, this revision emphasizes budget terms, but relevant economic and accounting terms are also defined to help the user appreciate the dynamics of the budget process and its relationship to other key activities (e.g., financial reporting). It also distinguishes between any differences in budgetary and nonbudgetary meanings of terms.

[A Glossary of Terms Used in the Federal Budget Process (September 2005), Government Accountability Office, Preface, p. 1.]

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LEGISLATIVE HISTORY NOTES

PUBLIC LAWS

Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 913 (Title 31 Codification and Revision Law of 1982).

Historical and Revision Notes

Revised Section	Source (U.S.Code)	Source (Statutes at Large)
1112(a)	31:1157.	Oct. 26, 1970, Pub. L. 91–510, §207, 84 Stat. 1168 .
1112(b)	31:1151.	Oct. 26, 1970, Pub. L. 91–510, §§201, 202(a), (b), 203(d), 84 Stat. 1167 , 1168; restated July 12, 1974, Pub. L. 93–344, §801(a), 88 Stat. 327 , 328, 329.
1112(c)	31:1152(a)(1)(1st, 2d sentences), (2), (b).
1112(d)	31:1152(a)(1)(last sentence).
1112(e)	31:18c.	This section was added by section 2 of the Pub. L. 84-863, 70 Stat. 782; Aug. 1, 1956, ch. 814, §2(a) added a new section 106 to the Budget and Accounting Procedures Act of 1950 (Pub. L. 81-784; 64 Stat. 832; September 12, 1950, ch. 946;  Reorg. Plan No. 2 of 1970, eff. July 1, 1970, §102(a), 84 Stat. 2085.
1112(f)	31:1153(d).

Administrative Drafting Variations from Enacted Text to Classified Text

In subsection (a), the words “‘agency’ . . . of the United States Government except a mixed-ownership Government corporation” are substituted for ” ‘Federal agency’ . . . wholly owned Government corporation” for clarity and consistency in the revised title and with other titles of the United States Code. The word “establishment” is omitted as surplus. The words “government of the District of Columbia” are omitted as superseded by sections 441–455, 501, and 736 of the District of Columbia Self-Government and Governmental Reorganization Act (Pub. L. 93–198, 87 Stat. 798 , 812, 823).

In subsection (c)(1), the word “revenues” is omitted as being included in “receipts”. The word “spending” is substituted for “expenditures” for consistency in the revised title.

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[BCR § 312]