(1) the accounting, financial, asset management, 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) financial and related program performance data are provided on a reliable, consistent, and timely basis to executive agency financial management systems; and
(3) financial statements support—(A) assessments and revisions of mission-related processes and administrative processes of the executive agency; and
(B) measurement of the performance of investments made by the agency in information systems.
Structure US Code
Title 40— PUBLIC BUILDINGS, PROPERTY, AND WORKS
SUBTITLE III— INFORMATION TECHNOLOGY MANAGEMENT
CHAPTER 113— RESPONSIBILITY FOR ACQUISITIONS OF INFORMATION TECHNOLOGY
SUBCHAPTER II— EXECUTIVE AGENCIES
§ 11312. Capital planning and investment control
§ 11313. Performance and results-based management
§ 11314. Authority to acquire and manage information technology
§ 11315. Agency Chief Information Officer