# Iraq Reconstruction Accountability Act of 2006

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An Act To extend oversight and accountability related to United States reconstruction funds and efforts in Iraq by extending the termination date of the Office of the Special Inspector General for Iraq Reconstruction.
    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 ``Iraq Reconstruction Accountability Act of 2006´´.

#### Sec. 2. Modification of the Termination Date for the Office of The Special Inspector General for Iraq Reconstruction.

    Section 3001(o) of the Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 2004 (Public Law 108-106; 117 Stat. 1238; 5 U.S.C. App., note to section 8G of Public Law 95-452), as amended by section 1054(b) of the John Warner National Defense Authorization Act for Fiscal Year 2007 (Public Law 109-364), is amended to read as follows:
    ``(o) Termination.—
          ``(1)
                ``(A) The Office of the Inspector General shall terminate 10 months after 80 percent of the funds appropriated or otherwise made available to the Iraq Relief and Reconstruction Fund have been expended.
                ``(B) For purposes of calculating the termination of the Office of the Inspector General under this subsection, any United States funds appropriated or otherwise made available for fiscal year 2006 for the reconstruction of Iraq, irrespective of the designation of such funds, shall be deemed to be amounts appropriated or otherwise made available to the Iraq Relief and Reconstruction Fund.
          ``(2) The Special Inspector General for Iraq Reconstruction shall, prior to the termination of the Office of the Special Inspector General under paragraph (1), prepare a final forensic audit report on all funds deemed to be amounts appropriated or otherwise made available to the Iraq Relief and Reconstruction Fund.´´.
Approved December 20, 2006.

## Legislative History

* S. 4046, (H.R. 6341)
   * CONGRESSIONAL RECORD, Vol. 152 (2006):
   ** Dec. 6, considered and passed Senate.
   ** Dec. 8, considered and passed House.
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