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

<DOC>

                                                       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.

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

<DELETED>SECTION 1. SHORT TITLE.</DELETED>

<DELETED>    This Act may be cited as the ``Good Accounting Obligation 
in Government Act'' or the ``GAO-IG Act''.</DELETED>

<DELETED>SEC. 2. REPORTS ON OUTSTANDING GOVERNMENT ACCOUNTABILITY 
              OFFICE AND INSPECTOR GENERAL RECOMMENDATIONS.</DELETED>

<DELETED>    (a) Definition.--In this section, the term ``agency'' 
means--</DELETED>
        <DELETED>    (1) a designated Federal entity, as defined in 
        section 8G(a)(2) of the Inspector General Act of 1978 (5 U.S.C. 
        App.); and</DELETED>
        <DELETED>    (2) an establishment, as defined in section 12(2) 
        of the Inspector General Act of 1978 (5 U.S.C. App.).</DELETED>
<DELETED>    (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--</DELETED>
        <DELETED>    (1) a report listing each public recommendation of 
        the Government Accountability Office that is classified by the 
        Government Accountability Office as ``open'' or ``closed, 
        unimplemented'' as of the date on which the annual budget 
        justification is submitted;</DELETED>
        <DELETED>    (2) a report listing each public recommendation 
        for corrective action from the Office of Inspector General of 
        the agency for which no final action has been taken as of the 
        date on which the annual budget justification is submitted; 
        and</DELETED>
        <DELETED>    (3) a report on the implementation status of each 
        public recommendation described in paragraphs (1) and (2), 
        which shall include--</DELETED>
                <DELETED>    (A) with respect to a public 
                recommendation that is classified by the Government 
                Accountability Office as ``open'' or ``closed, 
                unimplemented''--</DELETED>
                        <DELETED>    (i) that the agency has decided 
                        not to implement, a detailed justification for 
                        the decision; or</DELETED>
                        <DELETED>    (ii) that the agency has decided 
                        to adopt, a timeline for full 
                        implementation;</DELETED>
                <DELETED>    (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;</DELETED>
                <DELETED>    (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; 
                and</DELETED>
                <DELETED>    (D) an explanation for any discrepancy 
                between--</DELETED>
                        <DELETED>    (i) the reports submitted under 
                        paragraphs (1) and (2);</DELETED>
                        <DELETED>    (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</DELETED>
                        <DELETED>    (iii) reports submitted by the 
                        Government Accountability Office relating to 
                        public recommendations that are classified by 
                        the Government Accountability Office as 
                        ``open'' or ``closed, 
                        unimplemented''.</DELETED>
<DELETED>    (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.</DELETED>

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.); 
        and
            (2) an establishment, as defined in section 12(2) of the 
        Inspector General Act of 1978 (5 U.S.C. App.).
    (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'' as of 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 for which no final action has been 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;
                    (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; and
                    (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''.
    (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''.
                                                       Calendar No. 563

115th CONGRESS

  2d Session

                                S. 2276

                          [Report No. 115-331]

_______________________________________________________________________

                                 A BILL

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

_______________________________________________________________________

                           September 4, 2018

                       Reported with an amendment
```