Executive agency accounting and other financial management reports and plans

A financial management status report under this subsection shall include— a summary of the most recently completed financial statements— a summary of the most recently completed financial statement audits and reports— Each governmentwide 5-year financial management plan prepared under this subsection shall— The head of each executive agency shall establish and maintain systems of accounting and internal controls that provide— reliable accounting results that will be the basis for— To ensure compliance with subsection (b)(3) of this section and consistent with standards the Comptroller General prescribes, the head of each executive agency shall establish internal accounting and administrative controls that reasonably ensure that— In consultation with the Comptroller General, the Director of the Office of Management and Budget— By December 31 of each year (beginning in 1983), the head of each executive agency, based on an evaluation conducted according to guidelines prescribed under paragraph (1) of this subsection, shall prepare a statement on whether the systems of the agency comply with subsection (c) of this section, including— The head of each executive agency shall sign the statement and reports required by this subsection and submit them to the President and Congress. The statement and reports are available to the public, except that information shall be deleted from a statement or report before it is made available if the information specifically is— The Comptroller General shall—