PUBLIC LAW 115–414—JAN. 3, 2019 

GOOD ACCOUNTING OBLIGATION IN 

GOVERNMENT ACT 


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132 STAT. 5430 PUBLIC LAW 115–414—JAN. 3, 2019 

Public Law 115–414 

115th Congress 

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) DEFINITION.—In this section, the term ‘‘agency’’ means— 

(1) a designated Federal entity, as defined in section 

8G(a)(2) of the Inspector General Act of 1978 (5 U.S.C. App.); 

(2) an establishment, as defined in section 12(2) of the 

Inspector General Act of 1978 (5 U.S.C. App.); and 

(3) legislative branch agencies, including the Government 

Publishing Office, the Library of Congress, the Office of the 

Architect of the Capitol, and the United States Capitol Police. 

(b) 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, each agency 

shall include— 

(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’’ for a period of not less than 1 year preceding 

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 

that— 

(A) was published not less than 1 year before the 

date on which the annual budget justification is submitted; 

and 

(B) for which no final action was taken as of the 

date on which the annual budget justification is submitted; 

and 

(3) a report on the implementation status of each public 

recommendation described in paragraphs (1) and (2), which 

shall include— 

(A) with respect to a public recommendation that is 

designated by the Government Accountability Office as 

‘‘open’’ or ‘‘closed, unimplemented’’— 

Time period. 

31 USC 1105 

note. 

Good Accounting 

Obligation in 

Government Act. 

31 USC 1101 

note. 

Jan. 3, 2019 

[S. 2276] 


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PUBLIC LAW 115–414—JAN. 3, 2019 132 STAT. 5431 

(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, to the extent practicable, if 

the agency determines that the recommendation has 

clear budget implications; 

(B) with respect to a public recommendation for corrective action from the Office of Inspector General of the 

agency for which no final action or action not recommended 

has been taken, an explanation of the reasons why no 

final action or action not recommended 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; 

(D) an explanation for any discrepancy between— 

(i) the reports submitted under paragraphs (1) and 

(2); 

(ii) the semiannual reports submitted by the Office 

of Inspector General of the agency under section 5 

of the Inspector General Act of 1978 (5 U.S.C. App.); 

and 

(iii) reports submitted by the Government Accountability Office relating to public recommendations that 

are designated by the Government Accountability 

Office as ‘‘open’’ or ‘‘closed, unimplemented’’; and 

(E) for the first 12 months after a public recommendation is made, if the agency is determining whether to 

implement the public recommendation, a statement 

describing that the agency is doing so, which shall exempt 

the agency from the requirements under subparagraphs 

(B) and (C) with respect to that public recommendation. 

(c) COPIES OF SUBMISSIONS.—Each agency shall provide a copy 

of the information submitted under subsection (b) to the Government Accountability Office and the Office of Inspector General 

of the agency. 

SEC. 3. TIMELINE FOR AGENCY STATEMENTS. 

Section 720(b) of title 31, United States Code, is amended— 

(1) in paragraph (1), by striking ‘‘61st’’ and inserting 

‘‘181st’’; and 

Time period. 


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132 STAT. 5432 PUBLIC LAW 115–414—JAN. 3, 2019 

LEGISLATIVE HISTORY—S. 2276 (H.R. 5415): 

HOUSE REPORTS: No. 115–823 (Comm. on Oversight and Government Reform) accompanying H.R. 5415. 

SENATE REPORTS: No. 115–331 (Comm. on Homeland Security and Governmental 

Affairs). 

CONGRESSIONAL RECORD, Vol. 164 (2018): 

Dec. 6, considered and passed Senate. 

Dec. 21, considered and passed House. 

Æ 

(2) in paragraph (2), by striking ‘‘60’’ and inserting ‘‘180’’. 

Approved January 3, 2019. 


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