I 
115TH CONGRESS 
2D SESSION 
H. R. 5415 
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 
A BILL 
To require agencies to submit reports on outstanding rec-
ommendations in the annual budget justification sub-
mitted to Congress. 
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 ‘‘Good Accounting Obli-
gation in Government Act’’ or the ‘‘GAO–IG Act’’. 
SEC. 2. REPORTS ON OUTSTANDING GOVERNMENT AC-
COUNTABILITY OFFICE AND INSPECTOR GEN-
ERAL RECOMMENDATIONS. 
(a) DEFINITION.—In this section, the term ‘‘agency’’ 
means— 
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(1) a designated Federal entity, as defined in 
section 8G(a)(2) of the Inspector General Act of 
1978 (5 U.S.C. App.); and 
(2) an establishment, as defined in section 
12(2) of the Inspector General Act of 1978 (5 
U.S.C. App.). 
(b) REQUIRED REPORTS.—In the annual budget jus-
tification submitted to Congress, as submitted with the 
budget of the President under section 1105 of title 31, 
United States Code, each agency shall include— 
(1) a report listing each public recommendation 
of the Government Accountability Office that is clas-
sified by the Government Accountability Office as 
‘‘open’’ or ‘‘closed, unimplemented’’ as of the date 
on which the annual budget justification is sub-
mitted; 
(2) a report listing each public recommendation 
for corrective action from the Office of Inspector 
General of the agency for which no final action has 
been taken as of the date on which the annual budg-
et justification is submitted; and 
(3) a report on the implementation status of 
each public recommendation described in paragraphs 
(1) and (2), which shall include— 
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(A) with respect to a public recommenda-
tion that is classified by the Government Ac-
countability Office as ‘‘open’’ or ‘‘closed, 
unimplemented’’— 
(i) that the agency has decided not to 
implement, a detailed justification for the 
decision; or 
(ii) that the agency has decided to 
adopt, a timeline for full implementation; 
(B) with respect to a public recommenda-
tion for corrective action from the Office of In-
spector General of the agency for which no final 
action or action not recommended has been 
taken, an explanation of the reasons why no 
final action or action not recommended was 
taken with respect to each audit report to which 
the public recommendation for corrective action 
pertains; 
(C) 
with 
respect 
to 
an 
outstanding 
unimplemented public recommendation from the 
Office of Inspector General of the agency that 
the agency has decided to adopt, a timeline for 
implementation; and 
(D) an explanation for any discrepancy be-
tween— 
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(i) the reports submitted under para-
graphs (1) and (2); 
(ii) the semiannual reports submitted 
by the Office of Inspector General of the 
agency under section 5 of the Inspector 
General Act of 1978 (5 U.S.C. App.); and 
(iii) reports submitted by the Govern-
ment Accountability Office relating to pub-
lic recommendations that are classified by 
the Government Accountability Office as 
‘‘open’’ or ‘‘closed, unimplemented’’. 
(c) COPIES
OF SUBMISSIONS.—Each agency shall 
provide a copy of the information submitted under sub-
section (b) to the Government Accountability Office and 
the Office of Inspector General of the agency. 
Æ 
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