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[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2276 Enrolled Bill (ENR)]

        S.2276

                     One Hundred Fifteenth Congress

                                 of the

                        United States of America

                          AT THE SECOND SESSION

         Begun and held at the City of Washington on Wednesday,
           the third day of January, two thousand and eighteen

                                 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''.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.
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