5 U.S. Code § 2952
5 U.S. Code § 2952 is about Time of making annual reports. It is under Part 3 (Employees) Subpart A (General Provisions) Subchapter 2 (Reports) Chapter 29 (Commissions, Oaths, Records, And Reports) of Title 5 (Government Organizations and Employees) of the Code.
Except when a different time is specifically prescribed by statute, the head of each Executive department or military department shall make the annual reports, required to be submitted to Congress, at the beginning of each regular session of Congress. The reports shall cover the transactions of the preceding year.
