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[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2276 Engrossed in Senate (ES)]

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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.

    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''--
                            (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
            (2) in paragraph (2), by striking ``60'' and inserting 
        ``180''.

            Passed the Senate December 6, 2018.

            Attest:

                                                             Secretary.
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.
```