II 

115TH CONGRESS 

2D SESSION S. 2276 

To require agencies to submit reports on outstanding recommendations in 

the annual budget justification submitted to Congress. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 4, 2018 

Mr. YOUNG (for himself and Ms. WARREN) introduced the following bill; which 

was read twice and referred to the Committee on Homeland Security and 

Governmental Affairs 

A BILL 

To require agencies to submit reports on outstanding recommendations in the annual budget justification submitted to Congress. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Good Accounting Obli5 gation in Government Act’’ or the ‘‘GAO-IG Act’’. 


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•S 2276 IS

1 SEC. 2. REPORTS ON OUTSTANDING GOVERNMENT AC2 COUNTABILITY OFFICE AND INSPECTOR GEN3 ERAL RECOMMENDATIONS. 

4 (a) DEFINITION.—In this section, the term ‘‘agency’’ 

5 means— 

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

7 section 8G(a)(2) of the Inspector General Act of 

8 1978 (5 U.S.C. App.); and 

9 (2) an establishment, as defined in section 

10 12(2) of the Inspector General Act of 1978 (5 

11 U.S.C. App.). 

12 (b) REQUIRED REPORTS.—In the annual budget jus13 tification submitted to Congress, as submitted with the 

14 budget of the President under section 1105 of title 31, 

15 United States Code, each agency shall include— 

16 (1) a report listing each public recommendation 

17 of the Government Accountability Office that is clas18 sified by the Government Accountability Office as 

19 ‘‘open’’ or ‘‘closed, unimplemented’’ as of the date 

20 on which the annual budget justification is sub21 mitted; 

22 (2) a report listing each public recommendation 

23 for corrective action from the Office of Inspector 

24 General of the agency for which no final action has 

25 been taken as of the date on which the annual budg26 et justification is submitted; and 


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1 (3) a report on the implementation status of 

2 each public recommendation described in paragraphs 

3 (1) and (2), which shall include— 

4 (A) with respect to a public recommenda5 tion that is classified by the Government Ac6 countability Office as ‘‘open’’ or ‘‘closed, 

7 unimplemented’’— 

8 (i) that the agency has decided not to 

9 implement, a detailed justification for the 

10 decision; or 

11 (ii) that the agency has decided to 

12 adopt, a timeline for full implementation; 

13 (B) with respect to a public recommenda14 tion for corrective action from the Office of In15 spector General of the agency for which no final 

16 action or action not recommended has been 

17 taken, an explanation of the reasons why no 

18 final action or action not recommended was 

19 taken with respect to each audit report to which 

20 the public recommendation for corrective action 

21 pertains; 

22 (C) with respect to an outstanding 

23 unimplemented public recommendation from the 

24 Office of Inspector General of the agency that 


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1 the agency has decided to adopt, a timeline for 

2 implementation; and 

3 (D) an explanation for any discrepancy be4 tween— 

5 (i) the reports submitted under para6 graphs (1) and (2); 

7 (ii) the semiannual reports submitted 

8 by the Office of Inspector General of the 

9 agency under section 5 of the Inspector 

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

11 (iii) reports submitted by the Govern12 ment Accountability Office relating to pub13 lic recommendations that are classified by 

14 the Government Accountability Office as 

15 ‘‘open’’ or ‘‘closed, unimplemented’’. 

16 (c) COPIES OF SUBMISSIONS.—Each agency shall 

17 provide a copy of the information submitted under sub18 section (b) to the Government Accountability Office and 

19 the Office of Inspector General of the agency. 

Æ 


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