[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5415 Engrossed in House (EH)]
<DOC>
115th CONGRESS
2d Session
H. R. 5415
_______________________________________________________________________
AN ACT
To require agencies to submit reports on outstanding recommendations in
the annual budget justification submitted to Congress.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Good Accounting Obligation in
Government Act'' or the ``GAO-IG Act''.
SEC. 2. REPORTS ON OUTSTANDING GOVERNMENT ACCOUNTABILITY OFFICE AND
INSPECTOR GENERAL RECOMMENDATIONS.
(a) Required Reports.--In the annual budget justification submitted
to Congress, as submitted with the budget of the President under
section 1105 of title 31, United States Code, the head of each agency
shall include the following:
(1) A report listing each public recommendation of the
Government Accountability Office that is designated by the
Government Accountability Office as ``open'' or ``closed,
unimplemented'' as of the date on which the annual budget
justification is submitted.
(2) A report listing each public recommendation for
corrective action from the Office of Inspector General of the
agency for which no final action has been taken as of the date
on which the annual budget justification is submitted.
(3) A report on the implementation status of each public
recommendation described in paragraphs (1) and (2), which shall
include the following:
(A) With respect to a public recommendation that is
designated by the Government Accountability Office as
``open'' or ``closed, unimplemented''--
(i) that the agency has decided not to
implement, a detailed justification for the
decision; or
(ii) that the agency has decided to adopt,
a timeline for full implementation.
(B) With respect to a public recommendation for
corrective action from the Office of Inspector General
of the agency--
(i) for which the agency has taken action
not recommended and considers closed, an
explanation of the reason why the agency took
different action with respect to each audit
report to which the public recommendation for
corrective action pertains; and
(ii) for which no final action has been
taken, an explanation of the reasons why no
final action was taken with respect to each
audit report to which the public recommendation
for corrective action pertains.
(C) With respect to an outstanding unimplemented
public recommendation from the Office of Inspector
General of the agency that the agency has decided to
adopt, a timeline for implementation.
(4) An explanation for any discrepancy between--
(A) the most recent semiannual report submitted by
the Inspector General of the agency and the report
submitted under paragraphs (2) and (3); and
(B) any report submitted by the Government
Accountability Office relating to public
recommendations that are designated by the Government
Accountability Office as ``open'' or ``closed,
unimplemented'' and any report submitted under
paragraph (1) and (2).
(b) Additional Report Requirements for Certain Agencies.--The head
of a covered agency shall include in the annual budget justification
described in subsection (a) a written response to each recommendation
designated by the Comptroller in the annual priority recommendation
letter sent to such head as high priority for attention by that head.
(c) Copies of Submissions.--The head of each agency or covered
agency, as applicable, shall provide a copy of the information
submitted under subsections (a) and (b) to the Comptroller General and
the Inspector General of the agency.
(d) Rule of Construction.--Nothing in this bill may be construed to
affect an authority provided to an Inspector General of an agency under
the Inspector General Act of 1978 (5 U.S.C. App.), including the
authority of such Inspector General to identify each recommendation on
which final action has not been taken.
(e) Definitions.--In this section:
(1) Agency.--the term ``agency'' means--
(A) a designated Federal entity, as defined in
section 8G(a)(2) of the Inspector General Act of 1978
(5 U.S.C. App.); and
(B) an establishment, as defined in section 12(2)
of the Inspector General Act of 1978 (5 U.S.C. App.).
(2) Covered agency.--The term ``covered agency'' means the
following:
(A) Each agency described in section 901(b) of
title 31, United States Code.
(B) The Internal Revenue Service.
(C) The Securities and the Security and Exchange
Commission.
(D) Any additional agency determined by the
Comptroller General.
(3) Semiannual report.--The term ``semiannual report''
means the semiannual report submitted to Congress by each
Inspector General under section 5 of the Inspector General Act
of 1978 (5 U.S.C. App.).
SEC. 3. NO ADDITIONAL FUNDS AUTHORIZED.
No additional funds are authorized to carry out the requirements of
this Act. Such requirements shall be carried out using amounts
otherwise authorized.
Passed the House of Representatives July 16, 2018.
Attest:
Clerk.
115th CONGRESS
2d Session
H. R. 5415
_______________________________________________________________________
AN ACT
To require agencies to submit reports on outstanding recommendations in
the annual budget justification submitted to Congress.