II 

Calendar No. 563 

115TH CONGRESS 

2D SESSION S. 2276 

[Report No. 115–331] 

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, Ms. WARREN, Mr. MCCAIN, Mrs. MCCASKILL, Mr. 

LANKFORD, Ms. DUCKWORTH, Mr. HOEVEN, and Ms. HASSAN) introduced the following bill; which was read twice and referred to the Committee on Homeland Security and Governmental Affairs 

SEPTEMBER 4, 2018 

Reported by Mr. JOHNSON, with an amendment 

[Strike out all after the enacting clause and insert the part printed in italic] 

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, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Good Accounting Obli3 gation in Government Act’’ or the ‘‘GAO-IG Act’’. 

4 SEC. 2. REPORTS ON OUTSTANDING GOVERNMENT AC5 COUNTABILITY OFFICE AND INSPECTOR GEN6 ERAL RECOMMENDATIONS. 

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

8 means— 

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

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

11 1978 (5 U.S.C. App.); and 

12 (2) an establishment, as defined in section 

13 12(2) of the Inspector General Act of 1978 (5 

14 U.S.C. App.). 

15 (b) REQUIRED REPORTS.—In the annual budget jus16 tification submitted to Congress, as submitted with the 

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

18 United States Code, each agency shall include— 

19 (1) a report listing each public recommendation 

20 of the Government Accountability Office that is clas21 sified by the Government Accountability Office as 

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

23 on which the annual budget justification is sub24 mitted; 

25 (2) a report listing each public recommendation 

26 for corrective action from the Office of Inspector 


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1 General of the agency for which no final action has 

2 been taken as of the date on which the annual budg3 et justification is submitted; and 

4 (3) a report on the implementation status of 

5 each public recommendation described in paragraphs 

6 (1) and (2), which shall include— 

7 (A) with respect to a public recommenda8 tion that is classified by the Government Ac9 countability Office as ‘‘open’’ or ‘‘closed, 

10 unimplemented’’— 

11 (i) that the agency has decided not to 

12 implement, a detailed justification for the 

13 decision; or 

14 (ii) that the agency has decided to 

15 adopt, a timeline for full implementation; 

16 (B) with respect to a public recommenda17 tion for corrective action from the Office of In18 spector General of the agency for which no final 

19 action or action not recommended has been 

20 taken, an explanation of the reasons why no 

21 final action or action not recommended was 

22 taken with respect to each audit report to which 

23 the public recommendation for corrective action 

24 pertains; 


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1 (C) with respect to an outstanding 

2 unimplemented public recommendation from the 

3 Office of Inspector General of the agency that 

4 the agency has decided to adopt, a timeline for 

5 implementation; and 

6 (D) an explanation for any discrepancy be7 tween— 

8 (i) the reports submitted under para9 graphs (1) and (2); 

10 (ii) the semiannual reports submitted 

11 by the Office of Inspector General of the 

12 agency under section 5 of the Inspector 

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

14 (iii) reports submitted by the Govern15 ment Accountability Office relating to pub16 lic recommendations that are classified by 

17 the Government Accountability Office as 

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

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

20 provide a copy of the information submitted under sub21 section (b) to the Government Accountability Office and 

22 the Office of Inspector General of the agency. 

23 SECTION 1. SHORT TITLE. 

24 This Act may be cited as the ‘‘Good Accounting Obliga25 tion in Government Act’’ or the ‘‘GAO-IG Act’’. 


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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 1978 

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

9 (2) an establishment, as defined in section 12(2) 

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

11 (b) REQUIRED REPORTS.—In the annual budget jus12 tification submitted to Congress, as submitted with the 

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

14 United States Code, each agency shall include— 

15 (1) a report listing each public recommendation 

16 of the Government Accountability Office that is des17 ignated by the Government Accountability Office as 

18 ‘‘open’’ or ‘‘closed, unimplemented’’ as of the date on 

19 which the annual budget justification is submitted; 

20 (2) a report listing each public recommendation 

21 for corrective action from the Office of Inspector Gen22 eral of the agency for which no final action has been 

23 taken as of the date on which the annual budget jus24 tification is submitted; and 


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

2 public recommendation described in paragraphs (1) 

3 and (2), which shall include— 

4 (A) with respect to a public recommenda5 tion that is designated 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 the 


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1 agency has decided to adopt, a timeline for im2 plementation; 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 Gen10 eral 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 designated by 

14 the Government Accountability Office as 

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

16 (c) COPIES OF SUBMISSIONS.—Each agency shall pro17 vide a copy of the information submitted under subsection 

18 (b) to the Government Accountability Office and the Office 

19 of Inspector General of the agency. 

20 SEC. 3. TIMELINE FOR AGENCY STATEMENTS. 

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

22 amended— 

23 (1) in paragraph (1), by striking ‘‘61st’’ and in24 serting ‘‘181st’’; and 


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1 (2) in paragraph (2), by striking ‘‘60’’ and in2 serting ‘‘180’’. 


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Calendar No. 563 

115TH CONGRESS 

2D SESSION S. 2276 

[Report No. 115–331] 

A BILL 

To require agencies to submit reports on outjustification submitted to Congress. standing recommendations in the annual budget 

SEPTEMBER 4, 2018 

Reported with an amendment 


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