In the Senate of the United States, 
August 1, 2008. 
Resolved, That the bill from the House of Representa-
tives (H.R. 5683) entitled ‘‘An Act to make certain reforms 
with respect to the Government Accountability Office, and for 
other purposes.’’, do pass with the following 
AMENDMENT: 
Strike all after the enacting clause and insert the 
following: 
SECTION 1. SHORT TITLE; REFERENCES; TABLE OF CON-
TENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Government Accountability Office Act of 2008’’. 
(b) REFERENCES.—Except as otherwise expressly pro-
vided, whenever in this Act an amendment is expressed in 
terms of an amendment to a section or other provision, the 
reference shall be considered to be made to a section or other 
provision of title 31, United States Code.
(c) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
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. Financial disclosure requirements. 
Sec. 8. Highest basic pay rate. 
Sec. 9. Additional authorities. 
SEC. 2. PROVISIONS RELATING TO FUTURE ANNUAL PAY 
ADJUSTMENTS. 
(a) IN GENERAL.—Section 732 is amended by adding 
at the end the following: 
‘‘(j)(1) For purposes of this subsection— 
‘‘(A) the term ‘pay increase’, as used with re-
spect to an officer or employee in connection with a 
year, means the total increase in the rate of basic pay 
(expressed as a percentage) of such officer or em-
ployee, taking effect under section 731(b) and sub-
section (c)(3) in such year; 
‘‘(B) the term ‘required minimum percentage’, as 
used with respect to an officer or employee in connec-
tion with a year, means the percentage equal to the 
total increase in rates of basic pay (expressed as a 
percentage) taking effect under sections 5303 and 
5304–5304a of title 5 in such year with respect to 
General Schedule positions within the pay locality (as
defined by section 5302(5) of title 5) in which the po-
sition of such officer or employee is located; 
‘‘(C) the term ‘covered officer or employee’, as 
used with respect to a pay increase, means any indi-
vidual— 
‘‘(i) who is an officer or employee of the 
Government Accountability Office, other than an 
officer or employee described in subparagraph 
(A), (B), or (C) of section 4(c)(1) of the Govern-
ment Accountability Office Act of 2008, deter-
mined as of the effective date of such pay in-
crease; and 
‘‘(ii) whose performance is at least at a sat-
isfactory level, as determined by the Comptroller 
General under the provisions of subsection (c)(3) 
for purposes of the adjustment taking effect 
under such provisions in such year; and 
‘‘(D) the term ‘nonpermanent merit pay’ means 
any amount payable under section 731(b) which does 
not constitute basic pay. 
‘‘(2)(A) Notwithstanding any other provision of this 
chapter, if (disregarding this subsection) the pay increase 
that would otherwise take effect with respect to a covered 
officer or employee in a year would be less than the required 
minimum percentage for such officer or employee in such
year, the Comptroller General shall provide for a further 
increase in the rate of basic pay of such officer or employee. 
‘‘(B) The further increase under this subsection— 
‘‘(i) shall be equal to the amount necessary to 
make up for the shortfall described in subparagraph 
(A); and 
‘‘(ii) shall take effect as of the same date as the 
pay increase otherwise taking effect in such year. 
‘‘(C) Nothing in this paragraph shall be considered to 
permit or require that a rate of basic pay be increased to 
an amount inconsistent with the limitation set forth in sub-
section (c)(2). 
‘‘(D) If (disregarding this subsection) the covered offi-
cer or employee would also have received any nonpermanent 
merit pay in such year, such nonpermanent merit pay shall 
be decreased by an amount equal to the portion of such offi-
cer’s or employee’s basic pay for such year which is attrib-
utable to the further increase described in subparagraph (A) 
(as determined by the Comptroller General), but to not less 
than zero. 
‘‘(3) Notwithstanding any other provision of this chap-
ter, the effective date of any pay increase (within the mean-
ing of paragraph (1)(A)) taking effect with respect to a cov-
ered officer or employee in any year shall be the same as 
the effective date of any adjustment taking effect under sec-
increase for 2006 and a 2.4 percent pay increase for 
2007, minus 
(B) the total amount of basic pay that was in 
fact paid to the individual for service performed dur-
ing the period described in subparagraph (A); and 
(2) increased by 4 percent of the amount cal-
culated under paragraph (1). 
Eligibility for a lump-sum payment under this subsection 
shall be determined solely on the basis of whether an indi-
vidual satisfies the requirements of subsection (a) (to be con-
sidered an individual to whom this section applies), and 
without regard to such individual’s employment status as 
of any date following the date of the enactment of this Act 
or any other factor. 
(e) CONDITIONS.—Nothing in subsection (c) or (d) 
shall be considered to permit or require— 
(1) the payment of any rate (or portion of the 
lump-sum amount as calculated under subsection 
(d)(1) based on a rate) for any pay period, to the ex-
tent that such rate would be (or would have been) in-
consistent with the limitation that applies (or that 
applied) with respect to such pay period under sec-
tion 732(c)(2) of title 31, United States Code; or
(2) the payment of any rate or amount based on 
the pay increase for 2006 or 2007 (as the case may 
be), if— 
(A) the performance of the officer or em-
ployee involved was not at a satisfactory level, as 
determined by the Comptroller General under 
paragraph (3) of section 732(c) of such title 31 
for purposes of the adjustment under such para-
graph for that year; or 
(B) the individual involved was not an offi-
cer or employee of the Government Account-
ability Office on the date as of which that in-
crease took effect. 
As used in paragraph (2)(A), the term ‘‘satisfactory’’ in-
cludes a rating of ‘‘meets expectations’’ (within the meaning 
of the performance appraisal system used for purposes of 
the adjustment under section 732(c)(3) of such title 31 for 
the year involved). 
(f) RETIREMENT.— 
(1) IN GENERAL.—The portion of the lump-sum 
payment paid under subsection (d) to an officer or 
employee as calculated under subsection (d)(1) shall, 
for purposes of any determination of the average pay 
(as defined by section 8331 or 8401 of title 5, United 
States Code) which is used to compute an annuity
under subchapter III of chapter 83 or chapter 84 of 
such title— 
(A) be treated as basic pay (as defined by 
section 8331 or 8401 of such title); and 
(B) be allocated to the biweekly pay periods 
covered by subsection (d). 
(2) CONTRIBUTIONS TO CIVIL SERVICE RETIRE-
MENT AND DISABILITY RETIREMENT FUND.— 
(A) EMPLOYEE CONTRIBUTIONS.—The Gov-
ernment Accountability Office shall deduct and 
withhold from the lump-sum payment paid to 
each employee under subsection (d) an amount 
equal to the difference between— 
(i) employee contributions that would 
have been deducted and withheld from pay 
under section 8334 or 8422 of title 5, 
United States Code, if the portion of the 
lump-sum payment as calculated under 
subsection (d)(1) had been additionally paid 
as basic pay during the period described 
under subsection (d)(1) of this section; and 
(ii) employee contributions that were 
actually deducted and withheld from pay 
under section 8334 or 8422 of title 5, 
United States Code, during that period.
(B) AGENCY CONTRIBUTIONS AND PAYMENT 
TO THE FUND.—Not later than 9 months after 
the Government Accountability Office makes the 
lump-sum payments under subsection (d), the 
Government Accountability Office shall pay into 
the Civil Service Retirement and Disability 
Fund— 
(i) the amount of each deduction and 
withholding under subparagraph (A); and 
(ii) an amount for applicable agency 
contributions under section 8334 or 8423 of 
title 5, United states Code, based on pay-
ments made under clause (i). 
(g) EXCLUSIVE REMEDY.—This section constitutes the 
exclusive remedy that any individuals to whom this section 
applies (as described in subsection (a)) have for any claim 
that they are owed any monies denied to them in the form 
of a pay increase for 2006 or 2007 under section 732(c)(3) 
of title 31, United States Code, or any other law. Notwith-
standing any other provision of law, no court or adminis-
trative body, including the Government Accountability Of-
fice Personnel Appeals Board, shall have jurisdiction to en-
tertain any civil action or other civil proceeding based on 
the claim of such individuals that they were due money in
the form of a pay increase for 2006 or 2007 pursuant to 
such section 732(c)(3) or any other law. 
SEC. 4. LUMP-SUM PAYMENT FOR CERTAIN PERFORMANCE- 
BASED COMPENSATION. 
(a) IN GENERAL.—Not later than 6 months after the 
date of the enactment of this Act, the Comptroller General 
shall, subject to the availability of appropriations, pay to 
each qualified individual a lump-sum payment equal to the 
amount of performance-based compensation such individual 
was denied for 2006, as determined under subsection (b). 
(b) AMOUNT.—The amount payable to a qualified in-
dividual under this section shall be equal to— 
(1) the total amount of performance-based com-
pensation such individual would have earned for 
2006 (determined by applying the Government Ac-
countability Office’s performance-based compensation 
system under GAO Orders 2540.3 and 2540.4, as in 
effect in 2006) if such individual had not had a sal-
ary equal to or greater than the maximum for such 
individual’s band (as further described in subsection 
(c)(2)), less 
(2) the total amount of performance-based com-
pensation such individual was in fact granted, in 
January 2006, for that year.
(c) QUALIFIED INDIVIDUAL.—For purposes of this sec-
tion, the term ‘‘qualified individual’’ means an individual 
who— 
(1) as of the date of the enactment of this Act, 
is an officer or employee of the Government Account-
ability Office, excluding— 
(A) an individual holding a position subject 
to section 732a or 733 of title 31, United States 
Code (disregarding section 732a(b) and 733(c) of 
such title); 
(B) a Federal Wage System employee; and 
(C) an individual participating in a devel-
opment program under which such individual 
receives performance appraisals, and is eligible 
to receive permanent merit pay increases, more 
than once a year; and 
(2) as of January 22, 2006, was a Band I staff 
member with a salary above the Band I cap, a Band 
IIA staff member with a salary above the Band IIA 
cap, or an administrative professional or support 
staff member with a salary above the cap for that in-
dividual’s pay band (determined in accordance with 
the orders cited in subsection (b)(1)). 
(d) EXCLUSIVE REMEDY.—This section constitutes the 
exclusive remedy that any officers and employees (as de-
scribed in subsection (c)) have for any claim that they are 
owed any monies denied to them in the form of merit pay 
for 2006 under section 731(b) of title 31, United States 
Code, or any other law. Notwithstanding any other provi-
sion of law, no court or administrative body in the United 
States, including the Government Accountability Office 
Personnel Appeals Board, shall have jurisdiction to enter-
tain any civil action or other civil proceeding based on the 
claim of such officers or employees that they were due 
money in the form of merit pay for 2006 pursuant to such 
section 731(b) or any other law. 
(e) DEFINITIONS.—For purposes of this section— 
(1) the term ‘‘performance-based compensation’’ 
has the meaning given such term under the Govern-
ment Accountability Office’s performance-based com-
pensation system under GAO Orders 2540.3 and 
2540.4, as in effect in 2006; and 
(2) the term ‘‘permanent merit pay increase’’ 
means an increase under section 731(b) of title 31, 
United States Code, in a rate of basic pay. 
SEC. 5. INSPECTOR GENERAL. 
(a) IN GENERAL.—Subchapter I of chapter 7 is 
amended by adding at the end the following:
‘‘§ 705. Inspector General for the Government Account-
ability Office 
‘‘(a) ESTABLISHMENT OF OFFICE.—There is estab-
lished an Office of the Inspector General in the Government 
Accountability Office, to— 
‘‘(1) conduct and supervise audits consistent 
with generally accepted government auditing stand-
ards and investigations relating to the Government 
Accountability Office; 
‘‘(2) provide leadership and coordination and 
recommend policies, to promote economy, efficiency, 
and effectiveness in the Government Accountability 
Office; and 
‘‘(3) keep the Comptroller General and Congress 
fully and currently informed concerning fraud and 
other serious problems, abuses, and deficiencies relat-
ing to the administration of programs and operations 
of the Government Accountability Office. 
‘‘(b) APPOINTMENT, SUPERVISION, AND REMOVAL.— 
‘‘(1) The Office of the Inspector General shall be 
headed by an Inspector General, who shall be ap-
pointed by the Comptroller General without regard to 
political affiliation and solely on the basis of integ-
rity and demonstrated ability in accounting, audit-
ing, financial analysis, law, management analysis, 
public administration, or investigations. The Inspec-
tor General shall report to, and be under the general 
supervision of, the Comptroller General. 
‘‘(2) The Inspector General may be removed from 
office by the Comptroller General. The Comptroller 
General shall, promptly upon such removal, commu-
nicate in writing the reasons for any such removal to 
each House of Congress. 
‘‘(3) The Inspector General shall be paid at an 
annual rate of pay equal to $5,000 less than the an-
nual rate of pay of the Comptroller General, and may 
not receive any cash award or bonus, including any 
award under chapter 45 of title 5. 
‘‘(c) AUTHORITY OF INSPECTOR GENERAL.—In addi-
tion to the authority otherwise provided by this section, the 
Inspector General, in carrying out the provisions of this 
section, may— 
‘‘(1) have access to all records, reports, audits, 
reviews, documents, papers, recommendations, or 
other material that relate to programs and operations 
of the Government Accountability Office; 
‘‘(2) make such investigations and reports relat-
ing to the administration of the programs and oper-
ations of the Government Accountability Office as are, 
in the judgment of the Inspector General, necessary or 
desirable;
‘‘(3) request such documents and information as 
may be necessary for carrying out the duties and re-
sponsibilities provided by this section from any Fed-
eral agency; 
‘‘(4) in the performance of the functions assigned 
by this section, obtain all information, documents, re-
ports, answers, records, accounts, papers, and other 
data and documentary evidence from a person not in 
the United States Government or from a Federal 
agency, to the same extent and in the same manner 
as the Comptroller General under the authority and 
procedures available to the Comptroller General in 
section 716 of this title; 
‘‘(5) administer to or take from any person an 
oath, affirmation, or affidavit, whenever necessary in 
the performance of the functions assigned by this sec-
tion, which oath, affirmation, or affidavit when ad-
ministered or taken by or before an employee of the 
Office of Inspector General designated by the Inspec-
tor General shall have the same force and effect as if 
administered or taken by or before an officer having 
a seal; 
‘‘(6) have direct and prompt access to the Comp-
troller General when necessary for any purpose per-
taining to the performance of functions and respon-
sibilities under this section; 
‘‘(7) report expeditiously to the Attorney General 
whenever the Inspector General has reasonable 
grounds to believe there has been a violation of Fed-
eral criminal law; and 
‘‘(8) provide copies of all reports to the Audit 
Advisory Committee of the Government Account-
ability Office and provide such additional informa-
tion in connection with such reports as is requested 
by the Committee. 
‘‘(d) COMPLAINTS BY EMPLOYEES.— 
‘‘(1) The Inspector General— 
‘‘(A) subject to subparagraph (B), may re-
ceive, review, and investigate, as the Inspector 
General considers appropriate, complaints or in-
formation from an employee of the Government 
Accountability Office concerning the possible ex-
istence of an activity constituting a violation of 
any law, rule, or regulation, mismanagement, or 
a gross waste of funds; and 
‘‘(B) shall refer complaints or information 
concerning violations of personnel law, rules, or 
regulations to established investigative and adju-
dicative entities of the Government Account-
ability Office. 
‘‘(2) The Inspector General shall not, after re-
ceipt of a complaint or information from an em-
ployee, disclose the identity of the employee without 
the consent of the employee, unless the Inspector Gen-
eral determines such disclosure is unavoidable during 
the course of the investigation. 
‘‘(3) Any employee who has authority to take, di-
rect others to take, recommend, or approve any per-
sonnel action, shall not, with respect to such author-
ity, take or threaten to take any action against any 
employee as a reprisal for making a complaint or dis-
closing information to the Inspector General, unless 
the complaint was made or the information disclosed 
with the knowledge that it was false or with willful 
disregard for its truth or falsity. 
‘‘(e) SEMIANNUAL REPORTS.—(1) The Inspector Gen-
eral shall submit semiannual reports summarizing the ac-
tivities of the Office of the Inspector General to the Comp-
troller General. Such reports shall include, but need not be 
limited to— 
‘‘(A) a summary of each significant report made 
during the reporting period, including a description
of significant problems, abuses, and deficiencies dis-
closed by such report; 
‘‘(B) a description of the recommendations for 
corrective action made with respect to significant 
problems, abuses, or deficiencies described pursuant to 
subparagraph (A); 
‘‘(C) a summary of the progress made in imple-
menting such corrective action described pursuant to 
subparagraph (B); and 
‘‘(D) information concerning any disagreement 
the Comptroller General has with a recommendation 
of the Inspector General. 
‘‘(2) The Comptroller General shall transmit the semi-
annual reports of the Inspector General, together with any 
comments the Comptroller General considers appropriate, 
to Congress within 30 days after receipt of such reports. 
‘‘(f) INDEPENDENCE IN CARRYING OUT DUTIES AND 
RESPONSIBILITIES.—The Comptroller General may not 
prevent or prohibit the Inspector General from carrying out 
any of the duties or responsibilities of the Inspector General 
under this section. 
‘‘(g) AUTHORITY FOR STAFF.— 
‘‘(1) IN GENERAL.—The Inspector General shall 
select, appoint, and employ (including fixing and ad-
justing the rates of pay of) such personnel as may be
prior to the initiation of the audit with the relevant execu-
tive agency (or component) and the Inspector General of 
such agency on the scope, terms, and cost of such audit. 
‘‘(4) Any reimbursement under paragraph (1) or (2) 
shall be deposited to a special account in the Treasury and 
shall be available to the Government Accountability Office 
for such purposes and in such amounts as are specified in 
annual appropriations Acts.’’. 
(b) CONFORMING AMENDMENT.—Section 1401 of title 
I of Public Law 108–83 (31 U.S.C. 3523 note) is repealed, 
effective October 1, 2010. 
SEC. 7. FINANCIAL DISCLOSURE REQUIREMENTS. 
Section 109(13)(B) of the Ethics in Government Act 
of 1978 (5 U.S.C. App.) is amended— 
(1) in clause (i), by inserting ‘‘(except any offi-
cer or employee of the Government Accountability Of-
fice)’’ after ‘‘legislative branch’’, and by striking 
‘‘and’’ at the end; 
(2) by redesignating clause (ii) as clause (iii); 
and 
(3) by inserting after clause (i) the following: 
‘‘(ii) each officer or employee of the Govern-
ment Accountability Office who, for at least 60 
consecutive days, occupies a position for which 
the rate of basic pay, minus the amount of local-
ity pay that would have been authorized under 
section 5304 of title 5, United States Code (had 
the officer or employee been paid under the Gen-
eral Schedule) for the locality within which the 
position of such officer or employee is located (as 
determined by the Comptroller General), is equal 
to or greater than 120 percent of the minimum 
rate of basic pay payable for GS–15 of the Gen-
eral Schedule; and’’. 
SEC. 8. HIGHEST BASIC PAY RATE. 
Section 732(c)(2) is amended by striking ‘‘highest 
basic rate for GS–15;’’ and inserting ‘‘rate for level III of 
the Executive Level, except that the total amount of cash 
compensation in any year shall be subject to the limitations 
provided under section 5307(a)(1) of title 5;’’. 
SEC. 9. ADDITIONAL AUTHORITIES. 
(a) IN GENERAL.—Section 731 is amended— 
(1) by repealing subsection (d); 
(2) in subsection (e)— 
(A) in the matter before paragraph (1), by 
striking ‘‘maximum daily rate for GS–18 under 
section 5332 of such title’’ and inserting ‘‘daily 
rate for level IV of the Executive Schedule’’; and 
(B) by striking ‘‘more than—’’ and all that 
follows and inserting the following: ‘‘more than
20 experts and consultants may be procured for 
terms of not more than 3 years, but which shall 
be renewable.’’; and 
(3) by adding at the end the following: 
‘‘(j) Funds appropriated to the Government Account-
ability Office for salaries and expenses are available for 
meals and other related reasonable expenses incurred in 
connection with recruitment.’’. 
(b) CONFORMING AMENDMENTS.—(1) Section 732a(b) 
is amended by striking ‘‘section 731(d), (e)(1), or (e)(2)’’ 
and inserting ‘‘paragraph (1) or (2) of section 731(e)’’. 
(2) Section 733(c) is amended by striking ‘‘(d),’’. 
(3) Section 735(a) is amended by striking ‘‘731(c)– 
(e),’’ and inserting ‘‘731(c) and (e),’’. 
Attest: 
Secretary.