PUBLIC LAW 105-85 —NOV. 18, 1997 111 STAT. 1871 (2) The table of sections at the beginning of such chapter is amended by adding at the end the following new item: "2222. Biennial financial management improvement plan.". (b) ADDITIONAL CONTENT OF FIRST PLAN.—The first financial lo use 2222 management improvement plan submitted under section 2222 of note. title 10, United States Code (as added by subsection (a)), shall include the following: (1) A description of the costs and benefits of integrating the various finance and accounting systems of the Department of Defense and reducing the total number of such systems, together with the Secretary's assessment of the feasibility of implementing such an integration. (2) Identification of problems with the accuracy of data included in the finance systems, accounting systems, and data feeder systems that support fingincial functions of the Department of Defense, together with a description of the actions that the Secretary CEUI take to address those problems. (3) Identification of weaknesses in the internal controls of the systems referred to in paragraph (2), together with a description of the actions that the Secretary can take to address those weaknesses. (4) A description of actions that the Secretary can take to eliminate negative unliquidated obligations, unmatched disbursements, and in-transit disbursements and to avoid such obligations and disbursements in the future. (5) A description of the status of the efforts being undertaken in the Department to consolidate and eliminate— (A) redundant or unneeded finance systems; and (B) redundant or unneeded accounting systems. (6) A description of efforts being undertaken to consolidate or eliminate redundant personnel data systems, acquisition data systems, asset accounting systems, time and attendance systems, and other data feeder systems of the Department. (7) A description of efforts being undertaken to integrate the data feeder systems of the Department with the finance and accounting systems of the Department. (8) A description of problems with the organization or performance of the Operating Locations and Service Centers of the Defense Finance and Accounting Service, together with a description of the actions the Secretary can take to address those problems. (9) A description of the costs and benefits of reorganizing the Operating Locations and Service Centers of the Defense Finance and Accounting Service according to function, together with the Secretary's assessment of the feasibility of carrying out such a reorganization. (10) A description of the costs and benefits of contracting for private-sector performance of specific functions currently performed by the Defense Finance and Accounting Service, together with the Secretary assessment of the feasibility of contracting for such performance. (11) A description of actions that can be taken to ensure that each comptroller position (and comparable position) in the Department of Defense, whether filled by a member of the Armed Forces or by a civilian employee, is held by a person who, by reason of education, technical competence, and
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