I 
110TH CONGRESS 
2D SESSION 
H. R. 6881 
To provide for audits of programs, projects, and activities funded through 
earmarks. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 11, 2008 
Mr. FORTENBERRY introduced the following bill; which was referred to the 
Committee on Oversight and Government Reform 
A BILL 
To provide for audits of programs, projects, and activities 
funded through earmarks. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. ACCOUNTABILITY FOR EXPENDITURE OF CON-
GRESSIONAL EARMARKS. 
(a) GOVERNMENT ACCOUNTABILITY OFFICE AUDITS 
OF EARMARK FUNDED PROGRAMS, PROJECTS, AND AC-
TIVITIES.—Section 3523 of such title is amended by add-
ing at the end the following: 
‘‘(d)(1) For programs, projects, and activities carried 
out during fiscal year 2009 and any fiscal year thereafter, 
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the Comptroller General shall develop and implement a 
systematic process to— 
‘‘(A) review audits of programs, projects, and 
activities funded through earmarks and submitted to 
the Comptroller General under section 3521(i) and 
section 9105(d); and 
‘‘(B) annually conduct such number of audits of 
programs, projects, and activities funded through 
earmarks (as defined in section 3521(i)) as the 
Comptroller General determines to be appropriate. 
‘‘(2) Not later than March 31 of fiscal year 2010 and 
each fiscal year thereafter, the Comptroller General shall 
submit to Congress a report containing, for programs, 
projects, or activities conducted during the previous fiscal 
year under paragraph (1), the results of— 
‘‘(A) audits submitted to the Comptroller Gen-
eral under section 3521(i) and under section 
9105(d); 
‘‘(B) reviews of audits by the Comptroller Gen-
eral under paragraph (1)(A); and 
‘‘(C) audits the Comptroller General conducts 
under paragraph (1)(B).’’. 
(b) AGENCY REPORTS ON EARMARK FUNDED PRO-
GRAMS, PROJECTS, AND ACTIVITIES.—Section 3521 of 
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title 31, United States Code, is amended by adding at the 
end the following: 
‘‘(i)(1) If an agency conducts an audit of any pro-
gram, project, or activity that is administered by the agen-
cy and is funded through an earmark, the agency shall, 
at the time a person submits a report under subsection 
(f) concerning the audited financial statement for the ac-
counts associated with such program, project, or activity, 
submit to the Comptroller General of the United States 
the results of the audit. 
‘‘(2) If an auditor submits to an agency, under sec-
tion 7502(k), the results of audit of any program, project, 
or activity funded through an earmark, the agency shall, 
at the time described in paragraph (1), submit such re-
sults to the Comptroller General. 
‘‘(3) For purposes of this subsection, the term ‘fund-
ed through an earmark’ means that the program, project, 
or activity is included on— 
‘‘(A) a list of ‘congressional earmarks’ gen-
erated under the Rules of the House of Representa-
tives; 
‘‘(B) a list of ‘congressionally directed spend-
ing’ generated under the Standing Rules of the Sen-
ate; or 
‘‘(C) on both such lists.’’. 
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(c) NON-FEDERAL ENTITY REPORTS ON EARMARK 
FUNDED PROGRAMS, PROJECTS, AND ACTIVITIES.—Sec-
tion 7502 of such title is amended by adding at the end 
the following: 
‘‘(k) If a non-Federal entity described in subsection 
(a)(1)(A) has an audit made of any program, project, or 
activity that is administered by the entity and is funded 
through an earmark (as defined in section 3521(i)), the 
auditor of such program, project, or activity shall, not 
later than the date set by the Director, submit to the agen-
cy with jurisdiction over such program, project, or activity 
the results of the audit.’’. 
(d) GOVERNMENT CORPORATION REPORTS ON EAR-
MARK FUNDED PROGRAMS, PROJECTS, AND ACTIVI-
TIES.—Section 9105 of such title is amended by adding 
at the end the following: 
‘‘(d) If the Inspector General of a Government cor-
poration or an independent external auditor described in 
subsection (a)(1) conducts an audit of any program, 
project, or activity that is administered by the corporation 
and is funded through an earmark (as defined in section 
3521(i)), such Inspector General or auditor shall, upon 
completion of the audit, submit the results of the audit 
to the Comptroller General of the United States .’’. 
Æ 
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