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 
provided, 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
employee, taking effect under section 731(b) and 
subsection (c)(3) in such year; 
‘‘(B) the term ‘required minimum percentage’, 
as used with respect to an officer or employee in 
connection 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 position 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 subpara-
graph (A), (B), or (C) of section 4(c)(1) of the 
Government Accountability Office Act of 2008, 
determined as of the effective date of such pay 
increase; and 
‘‘(ii) whose performance is at least at a 
satisfactory level, as determined by the Comp-
troller General under the provisions of sub-
section (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 re-
quired 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 
subsection (c)(2). 
‘‘(D) If (disregarding this subsection) the covered of-
ficer or employee would also have received any nonperma-
nent merit pay in such year, such nonpermanent merit pay 
shall be decreased by an amount equal to the portion of 
such officer’s or employee’s basic pay for such year which 
is attributable to the further increase described in sub-
paragraph (A) (as determined by the Comptroller Gen-
eral), but to not less than zero. 
‘‘(3) Notwithstanding any other provision of this 
chapter, the effective date of any pay increase (within the 
meaning of paragraph (1)(A)) taking effect with respect 
to a covered officer or employee in any year shall be the 
same as the effective date of any adjustment taking effect 
under section 5303 of title 5 with respect to statutory pay 
systems (as defined by section 5302(1) of title 5) in such 
year.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply with respect to any pay increase 
(as defined by such amendment) taking effect on or after 
the date of the enactment of this Act. 
SEC. 3. PAY ADJUSTMENT RELATING TO CERTAIN PRE-
VIOUS YEARS. 
(a) APPLICABILITY.—This section applies in the case 
of any individual who, as of the date of the enactment 
of this Act, is an officer or employee of the Government 
Accountability Office, excluding—
(1) an officer or employee described in subpara-
graph (A), (B), or (C) of section 4(c)(1); and 
(2) an officer or employee who received both a 
2.6 percent pay increase in January 2006 and a 2.4 
percent pay increase in February 2007. 
(b) PAY INCREASE DEFINED.—For purposes of this 
section, the term ‘‘pay increase’’, as used with respect 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 employee, taking effect 
under sections 731(b) and 732(c)(3) of title 31, United 
States Code, in such year. 
(c) PROSPECTIVE EFFECT.—Effective with respect to 
pay for service performed in any pay period beginning 
after the end of the 6-month period beginning on the date 
of the enactment of this Act (or such earlier date as the 
Comptroller General may specify), the rate of basic pay 
for each individual to whom this section applies shall be 
determined as if such individual had received both a 2.6 
percent pay increase for 2006 and a 2.4 percent pay in-
crease for 2007, subject to subsection (e). 
(d) LUMP-SUM PAYMENT.—Not later than 6 months 
after the date of the enactment of this Act, the Comp-
troller General shall, subject to the availability of appro-
priations, pay to each individual to whom this section ap-
plies a lump-sum payment. Subject to subsection (e), such 
lump-sum payment shall be equal to— 
(1) the total amount of basic pay that would 
have been paid to the individual, for service per-
formed during the period beginning on the effective 
date of the pay increase for 2006 and ending on the 
day before the effective date of the pay adjustment 
under subsection (c) (or, if earlier, the date on which 
the individual retires or otherwise ceases to be em-
ployed by the Government Accountability Office), if 
such individual had received both a 2.6 percent pay 
increase for 2006 and a 2.4 percent pay increase for 
2007, minus 
(2) the total amount of basic pay that was in 
fact paid to the individual for service performed dur-
ing the period described in 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 
considered 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 lump-sum 
amount based on a rate) for any pay period, to the 
extent that such rate would be (or would have been) 
inconsistent 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 paragraph 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 mean-
ing 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 lump-sum payment paid 
under subsection (d) to an officer or employee 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 chap-
ter 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 peri-
ods covered by subsection (d). 
(2) CONTRIBUTIONS.—Notwithstanding section 
8334, 8422, 8423, or any other provision of title 5, 
United States Code, no employee or agency contribu-
tion shall be required for purposes of this subsection. 
(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 sec-
tion 732(c)(3) of title 31, United States Code, or any 
other law. Notwithstanding any other provision of law, no 
court or administrative body, including the Government 
Accountability Office Personnel Appeals Board, shall have 
jurisdiction to entertain any civil action or other civil pro-
ceeding 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 indi-
vidual was denied for 2006, as determined under sub-
section (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 compensa-
tion system under GAO Orders 2540.3 and 2540.4, 
as in effect in 2006) if such individual had not had 
a salary equal to or greater than the maximum for 
such individual’s band (as further described in sub-
section (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 
section, the term ‘‘qualified individual’’ means an indi-
vidual who— 
(1) as of the date of the enactment of this Act, 
is an officer or employee of the Government Ac-
countability 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
individual’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 
described 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 
provision of law, no court or administrative body in the 
United States, including the Government Accountability 
Office Personnel Appeals Board, shall have jurisdiction to 
entertain 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 compensa-
tion’’ has the meaning given such term under the 
Government Accountability Office’s performance- 
based compensation 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 Ac-
countability Office 
‘‘(a) ESTABLISHMENT OF OFFICE.—There is estab-
lished an Office of the Inspector General in the Govern-
ment 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 Con-
gress fully and currently informed concerning fraud 
and other serious problems, abuses, and deficiencies 
relating to the administration of programs and oper-
ations 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 in-
tegrity and demonstrated ability in accounting, au-
diting, 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 Comp-
troller General shall, promptly upon such removal, 
communicate in writing the reasons for any such re-
moval 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 oper-
ations 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, nec-
essary or desirable; 
‘‘(3) request such documents and information 
as may be necessary for carrying out the duties and 
responsibilities provided by this section from any 
Federal agency; 
‘‘(4) in the performance of the functions as-
signed by this section, obtain all information, docu-
ments, reports, 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 Comp-
troller 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 
section, which oath, affirmation, or affidavit when 
administered or taken by or before an employee of 
the Office of Inspector General designated by the In-
spector 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 
Comptroller General when necessary for any purpose 
pertaining to the performance of functions and re-
sponsibilities under this section; 
‘‘(7) report expeditiously to the Attorney Gen-
eral 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 
existence 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 ad-
judicative 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 
General determines such disclosure is unavoidable 
during the course of the investigation. 
‘‘(3) Any employee who has authority to take, 
direct others to take, recommend, or approve any 
personnel action, shall not, with respect to such au-
thority, take or threaten to take any action against 
any employee as a reprisal for making a complaint 
or disclosing 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 
General shall submit semiannual reports summarizing the 
activities of the Office of the Inspector General to the 
Comptroller 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 de-
scription of significant problems, abuses, and defi-
ciencies disclosed 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 
semiannual reports of the Inspector General, together with 
any comments the Comptroller General considers appro-
priate, 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 such personnel as
may be necessary to carry out this section consistent 
with the provisions of this title governing selections, 
appointments, and employment in the Government 
Accountability Office. Such personnel shall be ap-
pointed, promoted, and assigned only on the basis of 
merit and fitness, but without regard to those provi-
sions of title 5 governing appointments and other 
personnel actions in the competitive service, except 
that no personnel of the Office may be paid at an 
annual rate greater than $1,000 less than the an-
nual rate of pay of the Inspector General. 
‘‘(2) EXPERTS
AND
CONSULTANTS.—The In-
spector General may procure temporary and inter-
mittent services under section 3109 of title 5 at 
rates not to exceed the daily equivalent of the annual 
rate of basic pay for level V of the Executive Sched-
ule under section 5315 of such title. 
‘‘(3) INDEPENDENCE IN APPOINTING STAFF.— 
No individual may carry out any of the duties or re-
sponsibilities of the Office of the Inspector General 
unless the individual is appointed by the Inspector 
General, or provides services obtained by the Inspec-
tor General, pursuant to this paragraph. 
‘‘(4) LIMITATION ON PROGRAM RESPONSIBIL-
ITIES.—The Inspector General and any individual
carrying out any of the duties or responsibilities of 
the Office of the Inspector General are prohibited 
from performing any program responsibilities. 
‘‘(h) OFFICE SPACE.—The Comptroller General shall 
provide the Office of the Inspector General— 
‘‘(1) appropriate and adequate office space; 
‘‘(2) such equipment, office supplies, and com-
munications facilities and services as may be nec-
essary for the operation of the Office of the Inspec-
tor General; 
‘‘(3) necessary maintenance services for such 
office space, equipment, office supplies, and commu-
nications facilities; and 
‘‘(4) equipment and facilities located in such of-
fice space. 
‘‘(i) DEFINITION.—As used in this section, the term 
‘Federal agency’ means a department, agency, instrumen-
tality, or unit thereof, of the Federal Government.’’. 
(b) INCUMBENT.—The individual who serves in the 
position of Inspector General of the Government Account-
ability Office on the date of the enactment of this Act shall 
continue to serve in such position subject to removal in 
accordance with the amendments made by this section.
(c) CLERICAL AMENDMENT.—The table of sections 
for chapter 7 is amended by inserting after the item relat-
ing to section 704 the following: 
‘‘705. Inspector General for the Government Accountability Office.’’. 
SEC. 6. REIMBURSEMENT OF AUDIT COSTS. 
(a) IN GENERAL.—Section 3521 is amended by add-
ing at the end the following: 
‘‘(i)(1) If the Government Accountability Office au-
dits any financial statement or related schedule which is 
prepared under section 3515 by an executive agency (or 
component thereof) for a fiscal year beginning on or after 
October 1, 2009, such executive agency (or component) 
shall reimburse the Government Accountability Office for 
the cost of such audit if— 
‘‘(A) the statement or schedule audited is that 
of an executive agency (or component) which sub-
mitted a financial statement or related schedule 
under section 3515 for fiscal year 2007 which was 
audited by the Government Accountability Office; or 
‘‘(B) the reason for the audit (described in the 
matter before subparagraph (A)) is because of the 
Comptroller General’s determination of materiality 
to the statements required under section 331(e). 
‘‘(2) Any executive agency (or component thereof) 
that prepares a financial statement under section 3515 for 
a fiscal year beginning on or after October 1, 2009, and
that requests the Government Accountability Office to 
audit such statement or any related schedule may reim-
burse the Government Accountability Office for the cost 
of such audit. 
‘‘(3) 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 speci-
fied 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 
Office)’’ 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 Gov-
ernment Accountability Office who, for at least 
60 consecutive days, occupies a position for
(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),’’. 
Passed the House of Representatives June 9, 2008. 
Attest: 
Clerk.
110TH CONGRESS 
2D SESSION 
H. R. 5683 
AN ACT 
To make certain reforms with respect to the Gov-
ernment Accountability Office, and for other pur-
poses.