115TH CONGRESS 

2D SESSION H. R. 5415 

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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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) REQUIRED REPORTS.—In the annual budget jus8 tification submitted to Congress, as submitted with the 

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

10 United States Code, the head of each agency shall include 

11 the following: 

12 (1) A report listing each public recommendation 

13 of the Government Accountability Office that is des14 ignated by the Government Accountability Office as 

15 ‘‘open’’ or ‘‘closed, unimplemented’’ as of the date 

16 on which the annual budget justification is sub17 mitted. 

18 (2) A report listing each public recommendation 

19 for corrective action from the Office of Inspector 

20 General of the agency for which no final action has 

21 been taken as of the date on which the annual budg22 et justification is submitted. 

23 (3) A report on the implementation status of 

24 each public recommendation described in paragraphs 

25 (1) and (2), which shall include the following: 
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1 (A) With respect to a public recommenda2 tion that is designated by the Government Ac3 countability Office as ‘‘open’’ or ‘‘closed, 

4 unimplemented’’— 

5 (i) that the agency has decided not to 

6 implement, a detailed justification for the 

7 decision; or 

8 (ii) that the agency has decided to 

9 adopt, a timeline for full implementation. 

10 (B) With respect to a public recommenda11 tion for corrective action from the Office of In12 spector General of the agency— 

13 (i) for which the agency has taken ac14 tion not recommended and considers 

15 closed, an explanation of the reason why 

16 the agency took different action with re17 spect to each audit report to which the 

18 public recommendation for corrective ac19 tion pertains; and 

20 (ii) for which no final action has been 

21 taken, an explanation of the reasons why 

22 no final action was taken with respect to 

23 each audit report to which the public rec24 ommendation for corrective action per25 tains. 
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1 (C) With respect to an outstanding 

2 unimplemented public recommendation from the 

3 Office of Inspector General of the agency that 

4 the agency has decided to adopt, a timeline for 

5 implementation. 

6 (4) An explanation for any discrepancy be7 tween— 

8 (A) the most recent semiannual report sub9 mitted by the Inspector General of the agency 

10 and the report submitted under paragraphs (2) 

11 and (3); and 

12 (B) any report submitted by the Govern13 ment Accountability Office relating to public 

14 recommendations that are designated by the 

15 Government Accountability Office as ‘‘open’’ or 

16 ‘‘closed, unimplemented’’ and any report sub17 mitted under paragraph (1) and (2). 

18 (b) ADDITIONAL REPORT REQUIREMENTS FOR CER19 TAIN AGENCIES.—The head of a covered agency shall in20 clude in the annual budget justification described in sub21 section (a) a written response to each recommendation 

22 designated by the Comptroller in the annual priority rec23 ommendation letter sent to such head as high priority for 

24 attention by that head. 
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1 (c) COPIES OF SUBMISSIONS.—The head of each 

2 agency or covered agency, as applicable, shall provide a 

3 copy of the information submitted under subsections (a) 

4 and (b) to the Comptroller General and the Inspector Gen5 eral of the agency. 

6 (d) RULE OF CONSTRUCTION.—Nothing in this bill 

7 may be construed to affect an authority provided to an 

8 Inspector General of an agency under the Inspector Gen9 eral Act of 1978 (5 U.S.C. App.), including the authority 

10 of such Inspector General to identify each recommenda11 tion on which final action has not been taken. 

12 (e) DEFINITIONS.—In this section: 

13 (1) AGENCY.—the term ‘‘agency’’ means— 

14 (A) a designated Federal entity, as defined 

15 in section 8G(a)(2) of the Inspector General 

16 Act of 1978 (5 U.S.C. App.); and 

17 (B) an establishment, as defined in section 

18 12(2) of the Inspector General Act of 1978 (5 

19 U.S.C. App.). 

20 (2) COVERED AGENCY.—The term ‘‘covered 

21 agency’’ means the following: 

22 (A) Each agency described in section 

23 901(b) of title 31, United States Code. 

24 (B) The Internal Revenue Service. 
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1 (C) The Securities and the Security and 

2 Exchange Commission. 

3 (D) Any additional agency determined by 

4 the Comptroller General. 

5 (3) SEMIANNUAL REPORT.—The term ‘‘semi6 annual report’’ means the semiannual report sub7 mitted to Congress by each Inspector General under 

8 section 5 of the Inspector General Act of 1978 (5 

9 U.S.C. App.). 

10 SEC. 3. NO ADDITIONAL FUNDS AUTHORIZED. 

11 No additional funds are authorized to carry out the 

12 requirements of this Act. Such requirements shall be car13 ried out using amounts otherwise authorized. 

Passed the House of Representatives July 16, 2018. 

Attest: 

Clerk. 

115TH CONGRESS 

2D SESSION H. R. 5415 

AN ACT 

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