IB 

Union Calendar No. 637 

115TH CONGRESS 

2D SESSION H. R. 5415 

[Report No. 115–823] 

To require agencies to submit reports on outstanding recommendations in 

the annual budget justification submitted to Congress. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 26, 2018 

Mr. WALKER introduced the following bill; which was referred to the 

Committee on Oversight and Government Reform 

JULY 16, 2018 

Additional sponsors: Mr. PALMER, Mr. FITZPATRICK, Mr. BISHOP of 

Michigan, and Mr. DUNCAN of Tennessee 

JULY 16, 2018 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on March 26, 2018] 


pamtmann on DSKBFK8HB2PROD with BILLS
2 

•HR 5415 RH

A BILL 

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


pamtmann on DSKBFK8HB2PROD with BILLS
3 

•HR 5415 RH

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. 

4 This Act may be cited as the ‘‘Good Accounting Obliga5 tion in Government Act’’ or the ‘‘GAO–IG Act’’. 

6 SEC. 2. REPORTS ON OUTSTANDING GOVERNMENT AC7 COUNTABILITY OFFICE AND INSPECTOR GEN8 ERAL RECOMMENDATIONS. 

9 (a) REQUIRED REPORTS.—In the annual budget jus10 tification submitted to Congress, as submitted with the 

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

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

13 the following: 

14 (1) A report listing each public recommendation 

15 of the Government Accountability Office that is des16 ignated by the Government Accountability Office as 

17 ‘‘open’’ or ‘‘closed, unimplemented’’ as of the date on 

18 which the annual budget justification is submitted. 

19 (2) A report listing each public recommendation 

20 for corrective action from the Office of Inspector Gen21 eral of the agency for which no final action has been 

22 taken as of the date on which the annual budget jus23 tification is submitted. 


pamtmann on DSKBFK8HB2PROD with BILLS
4 

•HR 5415 RH

1 (3) A report on the implementation status of 

2 each public recommendation described in paragraphs 

3 (1) and (2), which shall include the following: 

4 (A) With respect to a public recommenda5 tion that is designated by the Government Ac6 countability Office as ‘‘open’’ or ‘‘closed, 

7 unimplemented’’— 

8 (i) that the agency has decided not to 

9 implement, a detailed justification for the 

10 decision; or 

11 (ii) that the agency has decided to 

12 adopt, a timeline for full implementation. 

13 (B) With respect to a public recommenda14 tion for corrective action from the Office of In15 spector General of the agency— 

16 (i) for which the agency has taken ac17 tion not recommended and considers closed, 

18 an explanation of the reason why the agen19 cy took different action with respect to each 

20 audit report to which the public rec21 ommendation for corrective action pertains; 

22 and 

23 (ii) for which no final action has been 

24 taken, an explanation of the reasons why no 

25 final action was taken with respect to each 


pamtmann on DSKBFK8HB2PROD with BILLS
5 

•HR 5415 RH

1 audit report to which the public rec2 ommendation for corrective action pertains. 

3 (C) With respect to an outstanding 

4 unimplemented public recommendation from the 

5 Office of Inspector General of the agency that the 

6 agency has decided to adopt, a timeline for im7 plementation. 

8 (4) An explanation for any discrepancy be9 tween— 

10 (A) the most recent semiannual report sub11 mitted by the Inspector General of the agency 

12 and the report submitted under paragraphs (2) 

13 and (3); and 

14 (B) any report submitted by the Govern15 ment Accountability Office relating to public rec16 ommendations that are designated by the Gov17 ernment Accountability Office as ‘‘open’’ or 

18 ‘‘closed, unimplemented’’ and any report sub19 mitted under paragraph (1) and (2). 

20 (b) ADDITIONAL REPORT REQUIREMENTS FOR CER21 TAIN AGENCIES.—The head of a covered agency shall in22 clude in the annual budget justification described in sub23 section (a) a written response to each recommendation des24 ignated by the Comptroller in the annual priority recVerDate Sep 11 2014 20:40 Jul 25, 2018 Jkt 079200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6203 E:\BILLS\H5415.RH H5415

pamtmann on DSKBFK8HB2PROD with BILLS
6 

•HR 5415 RH

1 ommendation letter sent to such head as high priority for 

2 attention by that head. 

3 (c) COPIES OF SUBMISSIONS.—The head of each agen4 cy or covered agency, as applicable, shall provide a copy 

5 of the information submitted under subsections (a) and (b) 

6 to the Comptroller General and the Inspector General of the 

7 agency. 

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

9 may be construed to affect an authority provided to an In10 spector General of an agency under the Inspector General 

11 Act of 1978 (5 U.S.C. App.), including the authority of such 

12 Inspector General to identify each recommendation on 

13 which final action has not been taken. 

14 (e) DEFINITIONS.—In this section: 

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

16 (A) a designated Federal entity, as defined 

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

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

19 (B) an establishment, as defined in section 

20 12(2) of the Inspector General Act of 1978 (5 

21 U.S.C. App.). 

22 (2) COVERED AGENCY.—The term ‘‘covered agen23 cy’’ means the following: 

24 (A) Each agency described in section 901(b) 

25 of title 31, United States Code. 


pamtmann on DSKBFK8HB2PROD with BILLS
7 

•HR 5415 RH

1 (B) The Internal Revenue Service. 

2 (C) The Securities and the Security and 

3 Exchange Commission. 

4 (D) Any additional agency determined by 

5 the Comptroller General. 

6 (3) SEMIANNUAL REPORT.—The term ‘‘semi7 annual report’’ means the semiannual report sub8 mitted to Congress by each Inspector General under 

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

10 U.S.C. App.). 


pamtmann on DSKBFK8HB2PROD with BILLS
Union Calendar No. 637 

115TH CONGRESS 

2D SESSION H. R. 5415 

[Report No. 115–823] 

A BILL 

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

JULY 16, 2018 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


pamtmann on DSKBFK8HB2PROD with BILLS