Authority and functions of agency Chief Financial Officers

An agency Chief Financial Officer shall— develop and maintain an integrated agency accounting and financial management system, including financial reporting and internal controls, which— provides for— direct, manage, and provide policy guidance and oversight of agency financial management personnel, activities, and operations, including— the preparation and annual revision of an agency plan to— prepare and transmit, by not later than 60 days after the submission of the audit report required by section 3521(f) of this title, an annual report to the agency head and the Director of the Office of Management and Budget, which shall include— In addition to the authority otherwise provided by this section, each agency Chief Financial Officer— to the extent and in such amounts as may be provided in advance by appropriations Acts, may—