101 STAT. 784
PUBLIC LAW 100-119—SEPT. 29, 1987 Omnibus Budget Reconciliation Act of 1986 (relating to periodi* interim payments). (c)
42 USC l320b-8 note.
DELAY
IN
ORGAN
PROCUREMENT REQUIREMENTS.—Section
9318(b) of the Omnibus Budget Reconciliation Act of 1986 is amended by striking "October 1, 1987" each place it appears and inserting "November 21, 1987".
TITLE II—BUDGET PROCESS REFORM 2 USC 621 note.
SEC. 201. 2-YEAR APPROPRIATIONS.
It is the sense of the Congress that the Congress should undertake an experiment with multiyear authorizations and 2-year appropriations for selected agencies and accounts. An evaluation of the efficacy and desirability of such experiment should be conducted at the end of the 2-year period. The appropriate committees are directed to develop a plan in consultation with the leadership of the House and Senate to implement this experiment. 2 USC 909.
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SEC. 202. PROHIBITION OF COUNTING AS SAVINGS THE TRANSFER OF GOVERNMENT ACTIONS FROM ONE YEAR TO ANOTHER.
f (a) IN GENERAL.—Except as otherwise provided in this section, any "..• law or regulation that has the effect of transferring an outlay, receipt, or revenue of the United States from one fiscal year to an adjacent fiscal year shall not be treated as altering the deficit or producing net deficit reduction in any fiscal year for purposes of the Congressional Budget Act of 1974 and the Balanced Budget and Emergency Deficit Control Act of 1985. (b) EXCEPTIONS.—Subsection (a) shall not apply if the law making the transfer stipulates that such transfer— ,,,, (1) is a necessary (but secondary) result of a significant policy change; (2) provides for contingencies; or (3) achieves savings made possible by changes in program requirements or by greater efficiency of operations.
2 USC 621 note.
SEC. 203. FINANCIAL MANAGEMENT REFORM.
It is the sense of the Congress that the Congress should undertake a coordinated effort to identify problems and develop specific recommendations to reform the financial management systems of the United States Government, including consideration of the use of generally accepted accounting principles. 2 USC 653 note.
SEC. 204. EXTENSION OF STATE AND LOCAL COST ESTIMATES.
The State and Local Government Cost Estimate Act of 1981 is amended by striking out section 4. SEC. 205. EXTRANEOUS PROVISIONS IN THE SENATE. (a) PROHIBITION OF EXTRANEOUS MATTERS IN RECONCILIATION MEASURES IN THE SENATE.—Section 20001 of the Consolidated Omni-
100 Stat. 1949.
bus Budget Reconciliation Act of 1985, as amended by section 7006 of the Omnibus Budget Reconciliation Act of 1986, is amended in subsection (c) by striking out "January 2, 1988" and inserting in lieu thereof "September 30, 1992". (b) PROVISIONS CONSIDERED To BE EXTRANEOUS IN THE SENATE.—
Subsection (d)(1)(A) of such section is amended by inserting before the period at the end thereof "; and (E) a provision shall be consid-
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