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Title 31 — Money and FinanceRelease 119-73

§1112 Fiscal, budget, and program information

Title 31 › Subtitle SUBTITLE II— - THE BUDGET PROCESS › Chapter CHAPTER 11— - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION › § 1112

Last updated Apr 6, 2026|Official source

Summary

Require standard computer systems and data for fiscal, budget, and program information. The Secretary of the Treasury and the Director of the Office of Management and Budget must set up and keep those systems, working with the Comptroller General. The Comptroller General, with the Treasury, OMB, and the Director of the Congressional Budget Office, must create and publish standard terms and categories for government fiscal and program data. The Comptroller General can report to Congress and suggest laws and should pay special attention to the needs of the Appropriations and Budget committees in both Houses, the House Ways and Means Committee, the Senate Finance Committee, and the CBO. Agencies must use those standard terms when giving fiscal and program information to Congress. "Agency" means a U.S. department, agency, or instrumentality, but not a mixed-ownership government corporation. Heads of executive agencies, with the President, must try to make budget and accounting categories consistent, match them to how the agency is organized, and provide unit-level information on performance and program costs to support budget requests. OMB, working with the CBO, the Comptroller General, and state and local representatives, should give states and local governments the fiscal and program information they need to see how federal aid will affect their budgets, as much as practicable.

Full Legal Text

Title 31, §1112

Money and Finance — Source: USLM XML via OLRC

(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.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (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.Sept. 12, 1950, ch. 946, 64 Stat. 832, § 106; added Aug. 1, 1956, ch. 814, § 2(a), 70 Stat. 782; Reorg. Plan No. 2 of 1970, eff. July 1, 1970, § 102(a), 84 Stat. 2085. 1112(f)31:1153(d). In the section, the words “program information” are substituted for “program-related data and information” to eliminate unnecessary words. 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 section 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 subsections (b) and (c)(1), the word “develop” is omitted as being included in “establish”. In subsection (b), the words “The development, establishment, and maintenance of such systems shall be carried out so as” are omitted as unnecessary because of the restatement. In subsection (c)(1) and (2), the words “terms and classifications” are substituted for “terminology, definitions, classifications, and codes” to eliminate unnecessary words. In clause (1), the words “The authority contained in this section shall include, but not be limited to” are omitted as surplus. In clause (2), the words “After June 30, 1975” are omitted as executed. The word “additional” is omitted as surplus. The words “establishment, maintenance, and use of” are substituted for “development, establishment, and maintenance, modification . . . implementation” to eliminate unnecessary words and for consistency in the revised section. The words “by the executive branch of the Government” are substituted for “executive” for clarity. The text of 31:1152(a)(2)(1st sentence) is omitted as executed. In clause (3), the words “this subsection” are substituted for “this responsibility” because of the restatement. 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. In subsection (e), the word “President” is substituted for “Director of the Office of Management and Budget” because section 101 and 102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970, 84 Stat. 2085) designated the Bureau of the Budget as the Office of Management and Budget and transferred all functions of the Bureau to the President.

Reference

Citations & Metadata

Citation

31 U.S.C. § 1112

Title 31 — Money and Finance

Last Updated

Apr 6, 2026

Release point: 119-73