§ 331. Reports
(a)
The Secretary of the Treasury shall submit to Congress each year an annual report. The report shall include—
(3)
plans for improving and increasing public receipts to provide Congress with information on ways to raise amounts necessary to meet public expenditures;
(4)
a statement of all contracts for supplies or services made by the Secretary during the prior fiscal year;
(5)
a statement of appropriations expended to pay for miscellaneous claims not otherwise provided for;
(6)
a statement on all payments made from the fund under section
3126 of this title for the prior fiscal year; and
(b)
(1)
On the first day of each regular session of Congress, the Secretary shall submit to Congress a report for the prior fiscal year on—
(A)
the total and individual amounts of contingent liabilities and unfunded liabilities of the United States Government;
(B)
as far as practicable, trust fund liabilities, liabilities of Government corporations, indirect liabilities not included as a part of the public debt, and liabilities of insurance and annuity programs (including their actuarial status);
(c)
On the first day of each regular session of Congress, the Secretary shall submit to Congress a report for the prior fiscal year on the total amount of public receipts and public expenditures listing receipts, when practicable, by ports, districts, and States and the expenditures by each appropriation.
(d)
The Secretary shall report to either House of Congress in person or in writing, as required, on matters referred to the Secretary by that House of Congress.
(e)
(1)
Not later than March 31 of 1998 and each year thereafter, the Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget, shall annually prepare and submit to the President and the Congress an audited financial statement for the preceding fiscal year, covering all accounts and associated activities of the executive branch of the United States Government. The financial statement shall reflect the overall financial position, including assets and liabilities, and results of operations of the executive branch of the United States Government, and shall be prepared in accordance with the form and content requirements set forth by the Director of the Office of Management and Budget.