II 

Calendar No. 901 

110TH CONGRESS 

2D SESSION H. R. 5683 

IN THE SENATE OF THE UNITED STATES 

JUNE 10, 2008 

Received; read twice and referred to the Committee on Homeland Security and 

Governmental Affairs 

JULY 26, 2008 

Reported by Mr. LIEBERMAN, with amendments 

[Omit the part struck through and insert the part printed in italic] 

AN ACT 

To make certain reforms with respect to the Government 

Accountability Office, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE; REFERENCES; TABLE OF CON4 TENTS. 

Sec. 1. Short title; references; table of contents. 

Sec. 2. Provisions relating to future annual pay adjustments. 

Sec. 3. Pay adjustment relating to certain previous years. 

Sec. 4. Lump-sum payment for certain performance-based compensation. 

Sec. 5. Inspector General. 

Sec. 6. Reimbursement of audit costs. 

Sec. 7.6. Financial disclosure requirements. 

Sec. 8.7. Highest basic pay rate. 

Sec. 9.8. Addition al authorities. 

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1 (a) SHORT TITLE.—This Act may be cited as the 

2 ‘‘Government Accountability Office Act of 2008’’. 

3 (b) REFERENCES.—Except as otherwise expressly 

4 provided, whenever in this Act an amendment is expressed 

5 in terms of an amendment to a section or other provision, 

6 the reference shall be considered to be made to a section 

7 or other provision of title 31, United States Code. 

8 (c) TABLE OF CONTENTS.—The table of contents for 

9 this Act is as follows: 

10 SEC. 2. PROVISIONS RELATING TO FUTURE ANNUAL PAY 

11 ADJUSTMENTS. 

12 (a) IN GENERAL.—Section 732 is amended by adding 

13 at the end the following: 

14 ‘‘(j)(1) For purposes of this subsection— 

15 ‘‘(A) the term ‘pay increase’, as used with re16 spect to an officer or employee in connection with a 

17 year, means the total increase in the rate of basic 

18 pay (expressed as a percentage) of such officer or 

19 employee, taking effect under section 731(b) and 

20 subsection (c)(3) in such year; 

21 ‘‘(B) the term ‘required minimum percentage’, 

22 as used with respect to an officer or employee in 

23 connection with a year, means the percentage equal 

24 to the total increase in rates of basic pay (expressed 

25 as a percentage) taking effect under sections 5303 

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1 and 5304–5304a of title 5 in such year with respect 

2 to General Schedule positions within the pay locality 

3 (as defined by section 5302(5) of title 5) in which 

4 the position of such officer or employee is located; 

5 ‘‘(C) the term ‘covered officer or employee’, as 

6 used with respect to a pay increase, means any indi7 vidual— 

8 ‘‘(i) who is an officer or employee of the 

9 Government Accountability Office, other than 

10 an officer or employee described in subpara11 graph (A), (B), or (C) of section 4(c)(1) of the 

12 Government Accountability Office Act of 2008, 

13 determined as of the effective date of such pay 

14 increase; and 

15 ‘‘(ii) whose performance is at least at a 

16 satisfactory level, as determined by the Comp17 troller General under the provisions of sub18 section (c)(3) for purposes of the adjustment 

19 taking effect under such provisions in such 

20 year; and 

21 ‘‘(D) the term ‘nonpermanent merit pay’ means 

22 any amount payable under section 731(b) which 

23 does not constitute basic pay. 

24 ‘‘(2)(A) Notwithstanding any other provision of this 

25 chapter, if (disregarding this subsection) the pay increase 

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1 that would otherwise take effect with respect to a covered 

2 officer or employee in a year would be less than the re3 quired minimum percentage for such officer or employee 

4 in such year, the Comptroller General shall provide for a 

5 further increase in the rate of basic pay of such officer 

6 or employee. 

7 ‘‘(B) The further increase under this subsection— 

8 ‘‘(i) shall be equal to the amount necessary to 

9 make up for the shortfall described in subparagraph 

10 (A); and 

11 ‘‘(ii) shall take effect as of the same date as the 

12 pay increase otherwise taking effect in such year. 

13 ‘‘(C) Nothing in this paragraph shall be considered 

14 to permit or require that a rate of basic pay be increased 

15 to an amount inconsistent with the limitation set forth in 

16 subsection (c)(2). 

17 ‘‘(D) If (disregarding this subsection) the covered of18 ficer or employee would also have received any nonperma19 nent merit pay in such year, such nonpermanent merit pay 

20 shall be decreased by an amount equal to the portion of 

21 such officer’s or employee’s basic pay for such year which 

22 is attributable to the further increase described in sub23 paragraph (A) (as determined by the Comptroller Gen24 eral), but to not less than zero. 

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1 ‘‘(3) Notwithstanding any other provision of this 

2 chapter, the effective date of any pay increase (within the 

3 meaning of paragraph (1)(A)) taking effect with respect 

4 to a covered officer or employee in any year shall be the 

5 same as the effective date of any adjustment taking effect 

6 under section 5303 of title 5 with respect to statutory pay 

7 systems (as defined by section 5302(1) of title 5) in such 

8 year.’’. 

9 (b) EFFECTIVE DATE.—The amendment made by 

10 this section shall apply with respect to any pay increase 

11 (as defined by such amendment) taking effect on or after 

12 the date of the enactment of this Act. 

13 SEC. 3. PAY ADJUSTMENT RELATING TO CERTAIN PRE14 VIOUS YEARS. 

15 (a) APPLICABILITY.—This section applies in the case 

16 of any individual who, as of the date of the enactment 

17 of this Act, is an officer or employee of the Government 

18 Accountability Office, excluding— 

19 (1) an officer or employee described in subpara20 graph (A), (B), or (C) of section 4(c)(1); and 

21 (2) an officer or employee who received both a 

22 2.6 percent pay increase in January 2006 and a 2.4 

23 percent pay increase in February 2007. 

24 (b) PAY INCREASE DEFINED.—For purposes of this 

25 section, the term ‘‘pay increase’’, as used with respect to 

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1 an officer or employee in connection with a year, means 

2 the total increase in the rate of basic pay (expressed as 

3 a percentage) of such officer or employee, taking effect 

4 under sections 731(b) and 732(c)(3) of title 31, United 

5 States Code, in such year. 

6 (c) PROSPECTIVE EFFECT.—Effective with respect to 

7 pay for service performed in any pay period beginning 

8 after the end of the 6-month period beginning on the date 

9 of the enactment of this Act (or such earlier date as the 

10 Comptroller General may specify), the rate of basic pay 

11 for each individual to whom this section applies shall be 

12 determined as if such individual had received both a 2.6 

13 percent pay increase for 2006 and a 2.4 percent pay in14 crease for 2007, subject to subsection (e). 

15 (d) LUMP-SUM PAYMENT.—Not later than 6 months 

16 after the date of the enactment of this Act, the Comp17 troller General shall, subject to the availability of appro18 priations, pay to each individual to whom this section ap19 plies a lump-sum payment. Subject to subsection 

20 (e),Subject to subsections (e) and (f)(2), such lump-sum 

21 payment shall be equal to— 

22 (1) the total amount of basic pay that would 

23 have been paid to the individual, for service per24 formed during the period beginning on the effective 

25 date of the pay increase for 2006 and ending on the 

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1 day before the effective date of the pay adjustment 

2 under subsection (c) (or, if earlier, the date on which 

3 the individual retires or otherwise ceases to be em4 ployed by the Government Accountability Office), if 

5 such individual had received both a 2.6 percent pay 

6 increase for 2006 and a 2.4 percent pay increase for 

7 2007, minus 

8 (2) the total amount of basic pay that was in 

9 fact paid to the individual for service performed dur10 ing the period described in paragraph (1). 

11 Eligibility for a lump-sum payment under this subsection 

12 shall be determined solely on the basis of whether an indi13 vidual satisfies the requirements of subsection (a) (to be 

14 considered an individual to whom this section applies), and 

15 without regard to such individual’s employment status as 

16 of any date following the date of the enactment of this 

17 Act or any other factor. 

18 (e) CONDITIONS.—Nothing in subsection (c) or (d) 

19 shall be considered to permit or require— 

20 (1) the payment of any rate (or lump-sum 

21 amount based on a rate) for any pay period, to the 

22 extent that such rate would be (or would have been) 

23 inconsistent with the limitation that applies (or that 

24 applied) with respect to such pay period under sec25 tion 732(c)(2) of title 31, United States Code; or 

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1 (2) the payment of any rate or amount based 

2 on the pay increase for 2006 or 2007 (as the case 

3 may be), if— 

4 (A) the performance of the officer or em5 ployee involved was not at a satisfactory level, 

6 as determined by the Comptroller General 

7 under paragraph (3) of section 732(c) of such 

8 title 31 for purposes of the adjustment under 

9 such paragraph for that year; or 

10 (B) the individual involved was not an offi11 cer or employee of the Government Account12 ability Office on the date as of which that in13 crease took effect. 

14 As used in paragraph (2)(A), the term ‘‘satisfactory’’ in15 cludes a rating of ‘‘meets expectations’’ (within the mean16 ing of the performance appraisal system used for purposes 

17 of the adjustment under section 732(c)(3) of such title 31 

18 for the year involved). 

19 (f) RETIREMENT.— 

20 (1) IN GENERAL.—The lump-sum payment paid 

21 under subsection (d) to an officer or employee shall, 

22 for purposes of any determination of the average pay 

23 (as defined by section 8331 or 8401 of title 5, 

24 United States Code) which is used to compute an 

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1 annuity under subchapter III of chapter 83 or chap2 ter 84 of such title— 

3 (A) be treated as basic pay (as defined by 

4 section 8331 or 8401 of such title); and 

5 (B) be allocated to the biweekly pay peri6 ods covered by subsection (d). 

7 (2) CONTRIBUTIONS.—Notwithstanding section 

8 8334, 8422, 8423, or any other provision of title 5, 

9 United States Code, no employee or agency contribu10 tion shall be required for purposes of this subsection. 

11 (2) CONTRIBUTIONS TO CIVIL SERVICE RETIRE12 MENT AND DISABILITY RETIREMENT FUND.— 

13 (A) EMPLOYEE CONTRIBUTIONS.—The Gov14 ernment Accountability Office shall deduct and 

15 withhold from the lump-sum payment paid to 

16 each employee under subsection (d)— 

17 (i) an amount equal to the difference 

18 between— 

19 (I) employee contributions that 

20 would have been deducted and withheld 

21 from pay under section 8334 or 8422 

22 of title 5, United States Code, if such 

23 lump-sum payment had been addition24 ally paid as basic pay during the pemstockstill on PROD1PC66 with BILLS

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1 riod described under subsection (d)(1) 

2 of this section; and 

3 (II) employee contributions that 

4 were actually deducted and withheld 

5 from pay under section 8334 or 8422 

6 of title 5, United States Code, during 

7 that period; and 

8 (ii) interest as prescribed under section 

9 8334(e) of title 5, United States Code, based 

10 on the amount determined under clause(i). 

11 (B) AGENCY CONTRIBUTIONS AND PAYMENT

12 TO THE FUND.— 

13 (i) IN GENERAL.—Not later than 9 

14 months after the Government Accountability 

15 Office makes the lump-sum payments under 

16 subsection (d), the Government Account17 ability Office shall pay into the Civil Serv18 ice Retirement and Disability Fund— 

19 (I) the amount of each deduction 

20 and withholding under subparagraph 

21 (A); and 

22 (II) an amount for applicable 

23 agency contributions under section 

24 8334 or 8423 of title 5, United states 

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1 Code, based on payments made under 

2 subclause (I). 

3 (ii) SOURCE.—Amounts paid under 

4 clause (i)(II) shall be contributed from the 

5 appropriation or fund used to pay the em6 ployee. 

7 (C) REGULATIONS.—The Office of Personnel 

8 Management may prescribe regulations to carry 

9 out this paragraph. 

10 (g) EXCLUSIVE REMEDY.—This section constitutes 

11 the exclusive remedy that any individuals to whom this 

12 section applies (as described in subsection (a)) have for 

13 any claim that they are owed any monies denied to them 

14 in the form of a pay increase for 2006 or 2007 under sec15 tion 732(c)(3) of title 31, United States Code, or any 

16 other law. Notwithstanding any other provision of law, no 

17 court or administrative body, including the Government 

18 Accountability Office Personnel Appeals Board, shall have 

19 jurisdiction to entertain any civil action or other civil pro20 ceeding based on the claim of such individuals that they 

21 were due money in the form of a pay increase for 2006 

22 or 2007 pursuant to such section 732(c)(3) or any other 

23 law. 

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1 SEC. 4. LUMP-SUM PAYMENT FOR CERTAIN PERFORMANCE2 BASED COMPENSATION. 

3 (a) IN GENERAL.—Not later than 6 months after the 

4 date of the enactment of this Act, the Comptroller General 

5 shall, subject to the availability of appropriations, pay to 

6 each qualified individual a lump-sum payment equal to the 

7 amount of performance-based compensation such indi8 vidual was denied for 2006, as determined under sub9 section (b). 

10 (b) AMOUNT.—The amount payable to a qualified in11 dividual under this section shall be equal to— 

12 (1) the total amount of performance-based com13 pensation such individual would have earned for 

14 2006 (determined by applying the Government Ac15 countability Office’s performance-based compensa16 tion system under GAO Orders 2540.3 and 2540.4, 

17 as in effect in 2006) if such individual had not had 

18 a salary equal to or greater than the maximum for 

19 such individual’s band (as further described in sub20 section (c)(2)), less 

21 (2) the total amount of performance-based com22 pensation such individual was in fact granted, in 

23 January 2006, for that year. 

24 (c) QUALIFIED INDIVIDUAL.—For purposes of this 

25 section, the term ‘‘qualified individual’’ means an indi26 vidual who— 

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1 (1) as of the date of the enactment of this Act, 

2 is an officer or employee of the Government Ac3 countability Office, excluding— 

4 (A) an individual holding a position subject 

5 to section 732a or 733 of title 31, United 

6 States Code (disregarding section 732a(b) and 

7 733(c) of such title); 

8 (B) a Federal Wage System employee; and 

9 (C) an individual participating in a devel10 opment program under which such individual 

11 receives performance appraisals, and is eligible 

12 to receive permanent merit pay increases, more 

13 than once a year; and 

14 (2) as of January 22, 2006, was a Band I staff 

15 member with a salary above the Band I cap, a Band 

16 IIA staff member with a salary above the Band IIA 

17 cap, or an administrative professional or support 

18 staff member with a salary above the cap for that 

19 individual’s pay band (determined in accordance 

20 with the orders cited in subsection (b)(1)). 

21 (d) EXCLUSIVE REMEDY.—This section constitutes 

22 the exclusive remedy that any officers and employees (as 

23 described in subsection (c)) have for any claim that they 

24 are owed any monies denied to them in the form of merit 

25 pay for 2006 under section 731(b) of title 31, United 

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1 States Code, or any other law. Notwithstanding any other 

2 provision of law, no court or administrative body in the 

3 United States, including the Government Accountability 

4 Office Personnel Appeals Board, shall have jurisdiction to 

5 entertain any civil action or other civil proceeding based 

6 on the claim of such officers or employees that they were 

7 due money in the form of merit pay for 2006 pursuant 

8 to such section 731(b) or any other law. 

9 (e) DEFINITIONS.—For purposes of this section— 

10 (1) the term ‘‘performance-based compensa11 tion’’ has the meaning given such term under the 

12 Government Accountability Office’s performance13 based compensation system under GAO Orders 

14 2540.3 and 2540.4, as in effect in 2006; and 

15 (2) the term ‘‘permanent merit pay increase’’ 

16 means an increase under section 731(b) of title 31, 

17 United States Code, in a rate of basic pay. 

18 SEC. 5. INSPECTOR GENERAL. 

19 (a) IN GENERAL.—Subchapter I of chapter 7 is 

20 amended by adding at the end the following: 

21 ‘‘§ 705. Inspector General for the Government Ac22 countability Office 

23 ‘‘(a) ESTABLISHMENT OF OFFICE.—There is estab24 lished an Office of the Inspector General in the Govern25 ment Accountability Office, to— 

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1 ‘‘(1) conduct and supervise audits consistent 

2 with generally accepted government auditing stand3 ards and investigations relating to the Government 

4 Accountability Office; 

5 ‘‘(2) provide leadership and coordination and 

6 recommend policies, to promote economy, efficiency, 

7 and effectiveness in the Government Accountability 

8 Office; and 

9 ‘‘(3) keep the Comptroller General and Con10 gress fully and currently informed concerning fraud 

11 and other serious problems, abuses, and deficiencies 

12 relating to the administration of programs and oper13 ations of the Government Accountability Office. 

14 ‘‘(b) APPOINTMENT, SUPERVISION, AND REMOVAL.— 

15 ‘‘(1) The Office of the Inspector General shall 

16 be headed by an Inspector General, who shall be ap17 pointed by the Comptroller General without regard 

18 to political affiliation and solely on the basis of in19 tegrity and demonstrated ability in accounting, au20 diting, financial analysis, law, management analysis, 

21 public administration, or investigations. The Inspec22 tor General shall report to, and be under the general 

23 supervision of, the Comptroller General. 

24 ‘‘(2) The Inspector General may be removed 

25 from office by the Comptroller General. The Compmstockstill on PROD1PC66 with BILLS

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1 troller General shall, promptly upon such removal, 

2 communicate in writing the reasons for any such re3 moval to each House of Congress. 

4 ‘‘(3) The Inspector General shall be paid at an 

5 annual rate of pay equal to $5,000 less than the an6 nual rate of pay of the Comptroller General, and 

7 may not receive any cash award or bonus, including 

8 any award under chapter 45 of title 5. 

9 ‘‘(c) AUTHORITY OF INSPECTOR GENERAL.—In addi10 tion to the authority otherwise provided by this section, 

11 the Inspector General, in carrying out the provisions of 

12 this section, may— 

13 ‘‘(1) have access to all records, reports, audits, 

14 reviews, documents, papers, recommendations, or 

15 other material that relate to programs and oper16 ations of the Government Accountability Office; 

17 ‘‘(2) make such investigations and reports relat18 ing to the administration of the programs and oper19 ations of the Government Accountability Office as 

20 are, in the judgment of the Inspector General, nec21 essary or desirable; 

22 ‘‘(3) request such documents and information 

23 as may be necessary for carrying out the duties and 

24 responsibilities provided by this section from any 

25 Federal agency; 

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1 ‘‘(4) in the performance of the functions as2 signed by this section, obtain all information, docu3 ments, reports, answers, records, accounts, papers, 

4 and other data and documentary evidence from a 

5 person not in the United States Government or from 

6 a Federal agency, to the same extent and in the 

7 same manner as the Comptroller General under the 

8 authority and procedures available to the Comp9 troller General in section 716 of this title; 

10 ‘‘(5) administer to or take from any person an 

11 oath, affirmation, or affidavit, whenever necessary in 

12 the performance of the functions assigned by this 

13 section, which oath, affirmation, or affidavit when 

14 administered or taken by or before an employee of 

15 the Office of Inspector General designated by the In16 spector General shall have the same force and effect 

17 as if administered or taken by or before an officer 

18 having a seal; 

19 ‘‘(6) have direct and prompt access to the 

20 Comptroller General when necessary for any purpose 

21 pertaining to the performance of functions and re22 sponsibilities under this section; 

23 ‘‘(7) report expeditiously to the Attorney Gen24 eral whenever the Inspector General has reasonable 

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1 grounds to believe there has been a violation of Fed2 eral criminal law; and 

3 ‘‘(8) provide copies of all reports to the Audit 

4 Advisory Committee of the Government Account5 ability Office and provide such additional informa6 tion in connection with such reports as is requested 

7 by the Committee. 

8 ‘‘(d) COMPLAINTS BY EMPLOYEES.— 

9 ‘‘(1) The Inspector General— 

10 ‘‘(A) subject to subparagraph (B), may re11 ceive, review, and investigate, as the Inspector 

12 General considers appropriate, complaints or in13 formation from an employee of the Government 

14 Accountability Office concerning the possible 

15 existence of an activity constituting a violation 

16 of any law, rule, or regulation, mismanagement, 

17 or a gross waste of funds; and 

18 ‘‘(B) shall refer complaints or information 

19 concerning violations of personnel law, rules, or 

20 regulations to established investigative and ad21 judicative entities of the Government Account22 ability Office. 

23 ‘‘(2) The Inspector General shall not, after re24 ceipt of a complaint or information from an em25 ployee, disclose the identity of the employee without 

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1 the consent of the employee, unless the Inspector 

2 General determines such disclosure is unavoidable 

3 during the course of the investigation. 

4 ‘‘(3) Any employee who has authority to take, 

5 direct others to take, recommend, or approve any 

6 personnel action, shall not, with respect to such au7 thority, take or threaten to take any action against 

8 any employee as a reprisal for making a complaint 

9 or disclosing information to the Inspector General, 

10 unless the complaint was made or the information 

11 disclosed with the knowledge that it was false or 

12 with willful disregard for its truth or falsity. 

13 ‘‘(e) SEMIANNUAL REPORTS.—(1) The Inspector 

14 General shall submit semiannual reports summarizing the 

15 activities of the Office of the Inspector General to the 

16 Comptroller General. Such reports shall include, but need 

17 not be limited to— 

18 ‘‘(A) a summary of each significant report 

19 made during the reporting period, including a de20 scription of significant problems, abuses, and defi21 ciencies disclosed by such report; 

22 ‘‘(B) a description of the recommendations for 

23 corrective action made with respect to significant 

24 problems, abuses, or deficiencies described pursuant 

25 to subparagraph (A); 

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1 ‘‘(C) a summary of the progress made in imple2 menting such corrective action described pursuant to 

3 subparagraph (B); and 

4 ‘‘(D) information concerning any disagreement 

5 the Comptroller General has with a recommendation 

6 of the Inspector General. 

7 ‘‘(2) The Comptroller General shall transmit the 

8 semiannual reports of the Inspector General, together with 

9 any comments the Comptroller General considers appro10 priate, to Congress within 30 days after receipt of such 

11 reports. 

12 ‘‘(f) INDEPENDENCE IN CARRYING OUT DUTIES AND

13 RESPONSIBILITIES.—The Comptroller General may not 

14 prevent or prohibit the Inspector General from carrying 

15 out any of the duties or responsibilities of the Inspector 

16 General under this section. 

17 ‘‘(g) AUTHORITY FOR STAFF.— 

18 ‘‘(1) IN GENERAL.—The Inspector General 

19 shall select, appoint, and employ such personnel as 

20 may be necessary to carry out this section consistent 

21 with the provisions of this title governing selections, 

22 appointments, and employment in the Government 

23 Accountability Office. Such personnel shall be ap24 pointed, promoted, and assigned only on the basis of 

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1 sions of title 5 governing appointments and other 

2 personnel actions in the competitive service, except 

3 that no personnel of the Office may be paid at an 

4 annual rate greater than $1,000 less than the an5 nual rate of pay of the Inspector General. 

6 ‘‘(2) EXPERTS AND CONSULTANTS.—The In7 spector General may procure temporary and inter8 mittent services under section 3109 of title 5 at 

9 rates not to exceed the daily equivalent of the annual 

10 rate of basic pay for level V of the Executive Sched11 ule under section 5315 of such title. 

12 ‘‘(3) INDEPENDENCE IN APPOINTING STAFF.— 

13 No individual may carry out any of the duties or re14 sponsibilities of the Office of the Inspector General 

15 unless the individual is appointed by the Inspector 

16 General, or provides services obtained by the Inspec17 tor General, pursuant to this paragraph. 

18 ‘‘(4) LIMITATION ON PROGRAM RESPONSIBIL19 ITIES.—The Inspector General and any individual 

20 carrying out any of the duties or responsibilities of 

21 the Office of the Inspector General are prohibited 

22 from performing any program responsibilities. 

23 ‘‘(h) OFFICE SPACE.—The Comptroller General shall 

24 provide the Office of the Inspector General— 

25 ‘‘(1) appropriate and adequate office space; 

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1 ‘‘(2) such equipment, office supplies, and com2 munications facilities and services as may be nec3 essary for the operation of the Office of the Inspec4 tor General; 

5 ‘‘(3) necessary maintenance services for such 

6 office space, equipment, office supplies, and commu7 nications facilities; and 

8 ‘‘(4) equipment and facilities located in such of9 fice space. 

10 ‘‘(i) DEFINITION.—As used in this section, the term 

11 ‘Federal agency’ means a department, agency, instrumen12 tality, or unit thereof, of the Federal Government.’’. 

13 (b) INCUMBENT.—The individual who serves in the 

14 position of Inspector General of the Government Account15 ability Office on the date of the enactment of this Act shall 

16 continue to serve in such position subject to removal in 

17 accordance with the amendments made by this section. 

18 (c) CLERICAL AMENDMENT.—The table of sections 

19 for chapter 7 is amended by inserting after the item relat20 ing to section 704 the following: 

‘‘705. Inspector General for the Government Accountability Office.’’. 

21 SEC. 6. REIMBURSEMENT OF AUDIT COSTS. 

22 (a) IN GENERAL.—Section 3521 is amended by add23 ing at the end the following: 

24 ‘‘(i)(1) If the Government Accountability Office au25 dits any financial statement or related schedule which is 

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1 prepared under section 3515 by an executive agency (or 

2 component thereof) for a fiscal year beginning on or after 

3 October 1, 2009, such executive agency (or component) 

4 shall reimburse the Government Accountability Office for 

5 the cost of such audit if— 

6 ‘‘(A) the statement or schedule audited is that 

7 of an executive agency (or component) which sub8 mitted a financial statement or related schedule 

9 under section 3515 for fiscal year 2007 which was 

10 audited by the Government Accountability Office; or 

11 ‘‘(B) the reason for the audit (described in the 

12 matter before subparagraph (A)) is because of the 

13 Comptroller General’s determination of materiality 

14 to the statements required under section 331(e). 

15 ‘‘(2) Any executive agency (or component thereof) 

16 that prepares a financial statement under section 3515 for 

17 a fiscal year beginning on or after October 1, 2009, and 

18 that requests the Government Accountability Office to 

19 audit such statement or any related schedule may reim20 burse the Government Accountability Office for the cost 

21 of such audit. 

22 ‘‘(3) Any reimbursement under paragraph (1) or (2) 

23 shall be deposited to a special account in the Treasury 

24 and shall be available to the Government Accountability 

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1 Office for such purposes and in such amounts as are speci2 fied in annual appropriations Acts.’’. 

3 (b) CONFORMING AMENDMENT.—Section 1401 of 

4 title I of Public Law 108–83 (31 U.S.C. 3523 note) is 

5 repealed, effective October 1, 2010. 

6 SEC. 7.6. FINANCIAL DISCLOSURE REQUIREMENTS. 

7 Section 109(13)(B) of the Ethics in Government Act 

8 of 1978 (5 U.S.C. App.) is amended— 

9 (1) in clause (i), by inserting ‘‘(except any offi10 cer or employee of the Government Accountability 

11 Office)’’ after ‘‘legislative branch’’, and by striking 

12 ‘‘and’’ at the end; 

13 (2) by redesignating clause (ii) as clause (iii); 

14 and 

15 (3) by inserting after clause (i) the following: 

16 ‘‘(ii) each officer or employee of the Gov17 ernment Accountability Office who, for at least 

18 60 consecutive days, occupies a position for 

19 which the rate of basic pay, minus the amount 

20 of locality pay that would have been authorized 

21 under section 5304 of title 5, United States 

22 Code (had the officer or employee been paid 

23 under the General Schedule) for the locality 

24 within which the position of such officer or em25 ployee is located (as determined by the Compmstockstill on PROD1PC66 with BILLS

25 

•HR 5683 RS

1 troller General), is equal to or greater than 120 

2 percent of the minimum rate of basic pay pay3 able for GS–15 of the General Schedule; and’’. 

4 SEC. 87. HIGHEST BASIC PAY RATE. 

5 Section 732(c)(2) is amended by striking ‘‘highest 

6 basic rate for GS–15;’’ and inserting ‘‘rate for level III 

7 of the Executive Level, except that the total amount of 

8 cash compensation in any year shall be subject to the limi9 tations provided under section 5307(a)(1) of title 5;’’. 

10 SEC. 9.8. ADDITIONAL AUTHORITIES. 

11 (a) IN GENERAL.—Section 731 is amended— 

12 (1) by repealing subsection (d); 

13 (2) in subsection (e)— 

14 (A) in the matter before paragraph (1), by 

15 striking ‘‘maximum daily rate for GS–18 under 

16 section 5332 of such title’’ and inserting ‘‘daily 

17 rate for level IV of the Executive Schedule’’; 

18 and 

19 (B) by striking ‘‘more than—’’ and all that 

20 follows and inserting the following: ‘‘more than 

21 20 experts and consultants may be procured for 

22 terms of not more than 3 years, but which shall 

23 be renewable.’’; and 

24 (3) by adding at the end the following: 

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26 

•HR 5683 RS

1 ‘‘(j) Funds appropriated to the Government Account2 ability Office for salaries and expenses are available for 

3 meals and other related reasonable expenses incurred in 

4 connection with recruitment.’’. 

5 (b) CONFORMING AMENDMENTS.—(1) Section 

6 732a(b) is amended by striking ‘‘section 731(d), (e)(1), 

7 or (e)(2)’’ and inserting ‘‘paragraph (1) or (2) of section 

8 731(e)’’. 

9 (2) Section 733(c) is amended by striking ‘‘(d),’’. 

10 (3) Section 735(a) is amended by striking ‘‘731(c)– 

11 (e),’’ and inserting ‘‘731(c) and (e),’’. 

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Calendar No. 901 

110TH CONGRESS 

2D SESSION H. R. 5683 

AN ACT 

To make certain reforms with respect to the Govposes. ernment Accountability Office, and for other purJULY 26, 2008 

Reported with amendments 

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