I
105TH CONGRESS
2D SESSION
H. R. 4074
To hold Federal agencies accountable for the tax dollars spent by such
agencies in accordance with the provisions in the Government Manage-
ment Reform Act of 1994, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JUNE 17, 1998
Mr. NEUMANN (for himself and Mr. SESSIONS) introduced the following bill;
which was referred to the Committee on Government Reform and Oversight
A BILL
To hold Federal agencies accountable for the tax dollars
spent by such agencies in accordance with the provisions
in the Government Management Reform Act of 1994,
and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Tax Dollars Account-
ability Act’’.
SEC. 2. RESERVATION OF APPROPRIATED FUNDS.
Section 3515 of title 31, United States Code, is
amended—
(1) by striking subsections (e) through (h); and
(2) by adding at the end the following new sub-
section:
‘‘(e)(1) Beginning in fiscal year 1999, the Director
of the Office of Management and Budget shall reserve
from obligation and expenditure 5 percent of the discre-
tionary appropriations for a fiscal year for an agency (or
component of an agency, as applicable) that does not re-
ceive an unqualified opinion on the financial statements
of the agency (or component of the agency) for the pre-
vious fiscal year as part of an audit conducted in accord-
ance with section 3521.
‘‘(2) The Director shall make available to an agency
or component of an agency the expired and unexpired
amounts reserved pursuant to paragraph (1) upon the re-
ceipt of an unqualified opinion on the financial statements
of the agency or component as part of an audit conducted
in accordance with section 3521.
‘‘(3) Paragraph (1) shall not apply with respect to
funds appropriated for Offices of Inspector General, Of-
fices of Chief Financial Officers, or any other functions
directly responsible for financial management.
‘‘(4) For purposes of this subsection, the term ‘dis-
cretionary appropriations’ has the meaning given that
term in section 250 of the Balanced Budget and Emer-
gency Deficit Control Act of 1985.’’.
SEC. 3. ACCOUNTABILITY OF AGENCY OFFICERS AND EM-
PLOYEES.
Section 3515 of title 31, United States Code, is fur-
ther amended by adding at the end the following new sub-
section:
‘‘(f)(1) For each audit required by section 3521 that
does not result in an unqualified or qualified opinion on
the financial statements of the agency (or component of
the agency), the Director of the Office of Management and
Budget and the head of the agency shall jointly submit,
not later than April 1, a statement to the Committees on
Appropriations of the House of Representatives and the
Senate, the Committee on Government Reform and Over-
sight of the House of Representatives, and the Committee
on Governmental Affairs of the Senate a statement that
identifies the officers and employees of the agency respon-
sible for—
‘‘(A) the financial management of the agency;
and
‘‘(B) the preparation and production of the fi-
nancial statements of the agency.
‘‘(2) The President (in the case of an officer ap-
pointed by the President) or the head of the agency (in
the case of any other officer or employee) shall remove
from office or employment each officer or employee of an
agency identified for two consecutive years in a statement
required by paragraph (1).’’.
SEC. 4. SUBMISSION OF AGENCY FINANCIAL STATEMENTS.
Section 3515 of title 31, United States Code, is fur-
ther amended is subsection (a)—
(1) by striking ‘‘1997’’ and inserting ‘‘1999’’;
and
(2) by inserting ‘‘the Congress and’’ after ‘‘and
submit to’’.
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