To reaffirm the authority of the Comptroller General to audit and evaluate the programs, activities, and financial transactions of the intelligence community, and for other purposes.

Summary: Intelligence Community Audit Act of 2006 - Reaffirms the authority of the Comptroller General to audit and evaluate financial transactions, programs, and activities of elements of the intelligence community (those elements identified in the National Security Act of 1947) and obtain access to records for such purposes.

Allows the Comptroller General to conduct an audit or evaluation of intelligence sources and methods or covert actions only upon a request of a congressional intelligence committee or the majority or minority leader of the Senate or the House of Representatives. Requires the Comptroller General to disclose the results of any such audit or evaluation only to the original requestor, the Director of National Intelligence, and the head of the relevant element of the intelligence community.

Requires the Comptroller General to establish safeguards to protect the unauthorized disclosure of all classified and other sensitive information furnished to the Comptroller General in conducting an audit or evaluation.

Requires elements of the intelligence community to cooperate with the Comptroller General in providing documentation and information necessary for audits and evaluations.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Intelligence Community Audit Act of 
2006''.

SEC. 2. COMPTROLLER GENERAL AUDITS AND EVALUATIONS OF ACTIVITIES OF 
              ELEMENTS OF THE INTELLIGENCE COMMUNITY.

    (a) Reaffirmation of Authority; Audits of Intelligence Community 
Activities.--Chapter 35 of title 31, United States Code, is amended by 
inserting after section 3523 the following:
``Sec. 3523a. Audits of intelligence community; audit requesters
    ``(a) In this section, the term `element of the intelligence 
community' means an element of the intelligence community specified in 
or designated under section 3(4) of the National Security Act of 1947 
(50 U.S.C. 401a(4)).
    ``(b) Congress finds that--
            ``(1) the authority of the Comptroller General to perform 
        audits and evaluations of financial transactions, programs, and 
        activities of elements of the intelligence community under 
        sections 712, 717, 3523, and 3524, and to obtain access to 
        records for purposes of such audits and evaluations under 
        section 716, is reaffirmed; and
            ``(2) such audits and evaluations may be requested by any 
        committee of jurisdiction (including the Committee on Homeland 
        Security of the House of Representatives and the Committee on 
        Homeland Security and Governmental Affairs of the Senate), and 
        may include but are not limited to matters relating to the 
        management and administration of elements of the intelligence 
        community in areas such as strategic planning, financial 
        management, information technology, human capital, knowledge 
        management, information sharing (including information sharing 
        by and with the Department of Homeland Security), and change 
        management.
    ``(c)(1) The Comptroller General may conduct an audit or evaluation 
of intelligence sources and methods or covert actions only upon request 
of the Select Committee on Intelligence of the Senate or the Permanent 
Select Committee on Intelligence of the House of Representatives, or 
the majority or the minority leader of the Senate or the House of 
Representatives.
    ``(2)(A) Whenever the Comptroller General conducts an audit or 
evaluation under paragraph (1), the Comptroller General shall provide 
the results of such audit or evaluation only to the original requestor, 
the Director of National Intelligence, and the head of the relevant 
element of the intelligence community.
    ``(B) The Comptroller General may only provide information obtained 
in the course of an audit or evaluation under paragraph (1) to the 
original requestor, the Director of National Intelligence, and the head 
of the relevant element of the intelligence community.
    ``(3)(A) Notwithstanding any other provision of law, the 
Comptroller General may inspect records of any element of the 
intelligence community relating to intelligence sources and methods, or 
covert actions in order to conduct audits and evaluations under 
paragraph (1).
    ``(B) If in the conduct of an audit or evaluation under paragraph 
(1), an agency record is not made available to the Comptroller General 
in accordance with section 716, the Comptroller General shall consult 
with the original requestor before filing a report under subsection 
(b)(1) of that section.
    ``(4)(A) The Comptroller General shall maintain the same level of 
confidentiality for a record made available for conducting an audit 
under paragraph (1) as is required of the head of the element of the 
intelligence community from which it is obtained. Officers and 
employees of the Government Accountability Office are subject to the 
same statutory penalties for unauthorized disclosure or use as officers 
or employees of the intelligence community element that provided the 
Comptroller General or officers and employees of the Government 
Accountability Office with access to such records.
    ``(B) All workpapers of the Comptroller General and all records and 
property of any element of the intelligence community that the 
Comptroller General uses during an audit or evaluation under paragraph 
(1) shall remain in facilities provided by that element of the 
intelligence community. Elements of the intelligence community shall 
give the Comptroller General suitable and secure offices and furniture, 
telephones, and access to copying facilities, for purposes of audits 
and evaluations under paragraph (1).
    ``(C) After consultation with the Select Committee on Intelligence 
of the Senate and with the Permanent Select Committee on Intelligence 
of the House of Representatives, the Comptroller General shall 
establish procedures to protect from unauthorized disclosure all 
classified and other sensitive information furnished to the Comptroller 
General or any representative of the Comptroller General for conducting 
an audit or evaluation under paragraph (1).
    ``(D) Before initiating an audit or evaluation under paragraph (1), 
the Comptroller General shall provide the Director of National 
Intelligence and the head of the relevant element with the name of each 
officer and employee of the Government Accountability Office who has 
obtained appropriate security clearance and to whom, upon proper 
identification, records, and information of the element of the 
intelligence community shall be made available in conducting the audit 
or evaluation.
    ``(d) Elements of the intelligence community shall cooperate fully 
with the Comptroller General and provide timely responses to 
Comptroller General requests for documentation and information.
    ``(e) Nothing in this section or any other provision of law shall 
be construed as restricting or limiting the authority of the 
Comptroller General to audit and evaluate, or obtain access to the 
records of, elements of the intelligence community absent specific 
statutory language restricting or limiting such audits, evaluations, or 
access to records.''.
    (b) Clerical Amendment.--The table of sections for chapter 35 of 
title 31, United States Code, is amended by inserting after the item 
relating to section 3523 the following:

``3523a. Audits of intelligence community; audits and requesters.''.