115TH CONGRESS 

2D SESSION S. 2276 

AN ACT 

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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†S 2276 ES

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.); 

12 (2) an establishment, as defined in section 

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

14 U.S.C. App.); and 

15 (3) legislative branch agencies, including the 

16 Government Publishing Office, the Library of Con17 gress, the Office of the Architect of the Capitol, and 

18 the United States Capitol Police. 

19 (b) REQUIRED REPORTS.—In the annual budget jus20 tification submitted to Congress, as submitted with the 

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

22 United States Code, each agency shall include— 

23 (1) a report listing each public recommendation 

24 of the Government Accountability Office that is des25 ignated by the Government Accountability Office as 

26 ‘‘open’’ or ‘‘closed, unimplemented’’ for a period of 
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1 not less than 1 year preceding the date on which the 

2 annual budget justification is submitted; 

3 (2) a report listing each public recommendation 

4 for corrective action from the Office of Inspector 

5 General of the agency that— 

6 (A) was published not less than 1 year be7 fore the date on which the annual budget jus8 tification is submitted; and 

9 (B) for which no final action was taken as 

10 of the date on which the annual budget jus11 tification is submitted; and 

12 (3) a report on the implementation status of 

13 each public recommendation described in paragraphs 

14 (1) and (2), which shall include— 

15 (A) with respect to a public recommenda16 tion that is designated by the Government Ac17 countability Office as ‘‘open’’ or ‘‘closed, 

18 unimplemented’’— 

19 (i) that the agency has decided not to 

20 implement, a detailed justification for the 

21 decision; or 

22 (ii) that the agency has decided to 

23 adopt, a timeline for full implementation, 

24 to the extent practicable, if the agency de-
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1 termines that the recommendation has 

2 clear budget implications; 

3 (B) with respect to a public recommenda4 tion for corrective action from the Office of In5 spector General of the agency for which no final 

6 action or action not recommended has been 

7 taken, an explanation of the reasons why no 

8 final action or action not recommended was 

9 taken with respect to each audit report to which 

10 the public recommendation for corrective action 

11 pertains; 

12 (C) with respect to an outstanding 

13 unimplemented public recommendation from the 

14 Office of Inspector General of the agency that 

15 the agency has decided to adopt, a timeline for 

16 implementation; 

17 (D) an explanation for any discrepancy be18 tween— 

19 (i) the reports submitted under para20 graphs (1) and (2); 

21 (ii) the semiannual reports submitted 

22 by the Office of Inspector General of the 

23 agency under section 5 of the Inspector 

24 General Act of 1978 (5 U.S.C. App.); and 
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1 (iii) reports submitted by the Govern2 ment Accountability Office relating to pub3 lic recommendations that are designated by 

4 the Government Accountability Office as 

5 ‘‘open’’ or ‘‘closed, unimplemented’’; and 

6 (E) for the first 12 months after a public 

7 recommendation is made, if the agency is deter8 mining whether to implement the public rec9 ommendation, a statement describing that the 

10 agency is doing so, which shall exempt the 

11 agency from the requirements under subpara12 graphs (B) and (C) with respect to that public 

13 recommendation. 

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

15 provide a copy of the information submitted under sub16 section (b) to the Government Accountability Office and 

17 the Office of Inspector General of the agency. 

18 SEC. 3. TIMELINE FOR AGENCY STATEMENTS. 

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

20 amended— 

21 (1) in paragraph (1), by striking ‘‘61st’’ and in22 serting ‘‘181st’’; and 
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1 (2) in paragraph (2), by striking ‘‘60’’ and in2 serting ‘‘180’’. 

Passed the Senate December 6, 2018. 

Attest: 

Secretary. 

115TH CONGRESS 

2D SESSION S. 2276 

AN ACT 

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