10 U.S.C. § 6105 — Common financial reporting system for the nuclear security enterprise
submitted 1 year ago by Pub. L. 119-60 to r/title-10-ARMED-FORCES · 380 words · no verdicts yet
The Administrator must, to the extent practicable, implement a common financial-reporting system for the nuclear security enterprise. The system must include common data and cost methods, a shared work structure, and a capability to use a specified Department of Defense resource when appropriate.
(a) No later than 4 years after the National Defense Authorization Act for Fiscal Year 2017 was enacted, the Administrator* must, in consultation with the National Nuclear Security Administration* Council established by section 6103, complete implementation of a common financial-reporting system for the nuclear security enterprise*, to the extent practicable.
(b) The common financial-reporting system must include the following:
(1) Common data-reporting requirements for work performed with Administration funds. These requirements must include financial data reported by standardized labor categories, labor hours, functional elements, and cost elements.
(2) A common work-breakdown structure for the Administration that aligns contractor work-breakdown structures with the Administration's budget structure.
(3) Definitions and methods for identifying and reporting costs for "programs of records" and base capabilities within the Administration. This section does not define the term "programs of records."
(4) A capability, when appropriate, to use the Defense Cost Analysis Resource Center, which is the center of the Department of Defense's Office of Cost Assessment and Program Evaluation, together with historical costing data held by the Administration.
(c)(1) No later than March 1, 2017, and every year after that, the Administrator must, in consultation with the National Nuclear Security Administration Council, submit to the congressional defense committees* a report on the Administration's progress toward implementing the common financial-reporting system for the nuclear security enterprise as required by subsection (a).
(c)(2) Each report under this subsection must include:
(A) A summary of activities, accomplishments, challenges, benefits, and costs related to implementing the common financial-reporting system during the year before the year in which the report is submitted.
(B) A summary of planned activities connected with implementing the common financial-reporting system in the year in which the report is submitted.
(C) A description of any expected changes to the schedule for implementing the common financial-reporting system, including an update on possible risks, challenges, and costs related to implementation.
(c)(3) No report is required under this subsection after implementation of the common financial-reporting system is complete.
By not later than four years after the date of the enactment of the National Defense Authorization Act for Fiscal Year 2017 (Public Law 114–328), the Administrator* shall, in consultation with the National Nuclear Security Administration* Council established by section 6103, complete, to the extent practicable, the implementation of a common financial reporting system for the nuclear security enterprise*.
The common financial reporting system implemented pursuant to subsection (a) shall include the following:
Common data reporting requirements for work performed using funds of the Administration, including reporting of financial data by standardized labor categories, labor hours, functional elements, and cost elements.
A common work breakdown structure for the Administration that aligns contractor work breakdown structures with the budget structure of the Administration.
Definitions and methodologies for identifying and reporting costs for programs of records and base capabilities within the Administration.
A capability to leverage, where appropriate, the Defense Cost Analysis Resource Center of the Office of Cost Assessment and Program Evaluation of the Department of Defense using historical costing data by the Administration.
Not later than March 1, 2017, and annually thereafter, the Administrator shall, in consultation with the National Nuclear Security Administration Council, submit to the congressional defense committees* a report on progress of the Administration toward implementing a common financial reporting system for the nuclear security enterprise as required by subsection (a).
Each report under this subsection shall include the following:
A summary of activities, accomplishments, challenges, benefits, and costs related to the implementation of a common financial reporting system for the nuclear security enterprise during the year preceding the year in which such report is submitted.
A summary of planned activities in connection with the implementation of a common financial reporting system for the nuclear security enterprise in the year in which such report is submitted.
A description of any anticipated modifications to the schedule for implementing a common financial reporting system for the nuclear security enterprise, including an update on possible risks, challenges, and costs related to such implementation.
No report is required under this subsection after the completion of the implementation of a common financial reporting system for the nuclear security enterprise.
Source credit: (Added and amended Pub. L. 119–60, div. C, title XXXI, § 3111(a), (d)(2), Dec. 18, 2025, 139 Stat. 1342, 1462.)
- 2025Enacted · Pub. L. 119-60 · 139 Stat. 1342, 1462
A history note hasn’t been published yet. The record shows enactment by Pub. L. 119-60 on 2025-12-18.
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