Pub. L. 107-68, tit. I, sec. 132
Accounting and Financial Management System.
Sec. 132. Accounting and Financial Management System.The Architect of the Capitol shall develop and maintain an accounting and financial management system, including financial reporting and internal controls, which— (1) complies with applicable federal accounting principles, standards, and requirements, and internal control standards; (2) complies with any other requirements applicable to such systems; and (3) provides for— (A) complete, reliable, consistent, and timely information which is prepared on a uniform basis and which is responsive to financial information needs of the Architect of the Capitol; (B) the development and reporting of cost information; (C) the integration of accounting and budgeting information; and (D) the systematic measurement of performance.