§2222. Biennial financial management improvement plan

(a) Biennial Plan Required.-The Secretary of Defense shall submit to Congress a biennial strategic plan for the improvement of financial management within the Department of Defense. The plan shall be submitted not later than September 30 of each even-numbered year.

(b) Concept of Operations.-Each plan under subsection (a) shall include a statement of the Secretary of Defense's concept of operations for the financial management of the Department of Defense. Each such statement shall be a clear description of the manner in which the Department's financial management operations are carried out or will be carried out under the improvements set forth in the plan under subsection (a), including identification of operations that must be performed.

(c) Matters To Be Addressed in Plan.-(1) Each plan under subsection (a) shall address all aspects of financial management within the Department of Defense, including the finance systems, accounting systems, and data feeder systems of the Department that support financial functions of the Department.

(2) For the purposes of paragraph (1), a data feeder system is an automated or manual system from which information is derived for a financial management system or an accounting system.

(Added Pub. L. 105–85, div. A, title X, §1008(a)(1), Nov. 18, 1997, 111 Stat. 1870 .)

Second Biennial Financial Management Improvement Plan

Pub. L. 106–65, div. A, title X, §1007, Oct. 5, 1999, 113 Stat. 735 , provided that Secretary of Defense was to include in the second biennial financial management improvement plan required to be submitted to Congress under this section not later than Sept. 30, 2000, an inventory of finance systems, accounting systems, and data feeder systems of Department of Defense referred to in subsec. (c) of this section, a description of each major procurement action taken within the Department to replace or improve such systems, a financial management competency plan, a detailed plan for improving the Defense Finance and Accounting Service, and an internal controls checklist.

First Financial Improvement Plan

Pub. L. 105–85, div. A, title X, §1008(b)–(d), Nov. 18, 1997, 111 Stat. 1871 , required certain information to be included in the first financial management improvement plan submitted under this section.