---
kind: "section"
citation: "40 U.S.C. § 11316"
title: "40"
title_heading: "Public Buildings, Property, and Works"
number: "11316"
heading: "Accountability"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/40/11316"
units:
  - "Subtitle III — Information Technology Management"
  - "Chapter 113 — Responsibility for Acquisitions of Information Technology"
  - "Subchapter II — Executive Agencies"
---

# §11316. Accountability


The head of each [executive agency](/usc/40/102.md?p=4), in consultation with the Chief Information Officer and the Chief Financial Officer of that [executive agency](/usc/40/102.md?p=4) (or, in the case of an [executive agency](/usc/40/102.md?p=4) without a chief financial officer, any comparable official), shall establish policies and procedures to ensure that—

- (1) the accounting, financial, asset management, and other [information systems](/usc/40/11101.md?p=5) of the [executive agency](/usc/40/102.md?p=4) are designed, developed, maintained, and used effectively to provide financial or program performance data for financial statements of the [executive agency](/usc/40/102.md?p=4);
- (2) financial and related program performance data are provided on a reliable, consistent, and timely basis to [executive agency](/usc/40/102.md?p=4) financial management systems; and
- (3) financial statements support—
  - (A) assessments and revisions of mission-related processes and administrative processes of the [executive agency](/usc/40/102.md?p=4); and
  - (B) measurement of the performance of investments made by the agency in [information systems](/usc/40/11101.md?p=5).

## Source credit

(Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1242.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 11316 | 40:1426. | Pub. L. 104–106, div. E, title LI, § 5126, Feb. 10, 1996, 110 Stat. 686. |