---
kind: "section"
citation: "12 U.S.C. § 2257a"
title: "12"
title_heading: "Banks and Banking"
number: "2257a"
heading: "Uniform financial reporting instructions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/12/2257a"
units:
  - "Chapter 23 — Farm Credit System"
  - "Subchapter V — Farm Credit Administration Organization"
  - "Part B — Farm Credit Administration Organization"
---

# §2257a. Uniform financial reporting instructions

- (a) **In general—** Each [System institution](/usc/12/2271.md?p=3) shall comply with uniform financial reporting instructions required by the Farm [Credit](/usc/12/5481.md?p=7) Administration, to standardize and facilitate the reporting of System data.
- (b) **Computerized system—** If the financial reports are maintained by a computer system, each [System institution](/usc/12/2271.md?p=3) may develop an internal computer system or it may contract out to a vendor under open competitive bidding any or all aspects of the computerized system.
- (c) **Submission of proposal—** Within 6 months of January 6, 1988, each [System institution](/usc/12/2271.md?p=3) shall submit to the Farm [Credit](/usc/12/5481.md?p=7) Administration a report on the plan of that [institution](/usc/12/2271.md?p=3) to bring the operations of the [institution](/usc/12/2271.md?p=3) into compliance with the uniform financial reporting instructions required by the Farm [Credit](/usc/12/5481.md?p=7) Administration.

## Source credit

(Pub. L. 92–181, title V, § 5.22A, as added Pub. L. 100–233, title IV, § 429, Jan. 6, 1988, 101 Stat. 1658.)