fice of the Inspector General, and shall provide necessary 
maintenance services and the equipment and facilities lo-
cated therein. 
‘‘(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 United States Govern-
ment Accountability Office on llll, 2007, shall con-
tinue to serve in such position subject to the removal in 
accordance with this section. 
(c) EFFECTIVE DATE.—This section shall be effective 
upon enactment of this Act. 
(d) CLERICAL AMENDMENT.—The table of contents 
of chapter 7, of title 31, United States Code, is amended 
by adding at the end of subchapter I the following: 
‘‘705. Inspector General for the United States Government Accountability Of-
fice.’’. 
SEC. 4. ADMINISTERING OATHS. 
Section 711 is amended— 
(1) by striking ‘‘when auditing and settling ac-
counts’’ in paragraph 4, and 
(2) by adding to the end of paragraph 4, as 
amended, ‘‘upon the specific approval only of the 
Comptroller General or the Deputy Comptroller 
General.’’ 
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SEC. 5. COMPTROLLER GENERAL REPORTS. 
Section 719 is amended— 
(1) by striking ‘‘and’’ at the end of clause (B) 
in subsection (b)(1), 
(2) by striking the period at the end of clause 
(C) in subsection (b)(1) and inserting ‘‘; and’’, 
(3) by adding a new clause at the end of sub-
section (b)(1) as follows: 
‘‘(D) for Federal agencies subject to sec-
tions 901–903 of title 31 and other agencies 
designated by the Comptroller General an as-
sessment of their overall degree of cooperation 
in making personnel available for interview, 
providing written answers to questions, submit-
ting to an oath authorized by the Comptroller 
General under section 711, granting access to 
records, providing timely comments to draft re-
ports, adopting recommendations in reports and 
responded to such other matters as the Comp-
troller General deems appropriate.’’, 
(4) by striking ‘‘and’’ at the end of clause (B) 
in subsection (c)(2), 
(5) by striking the period at the end of sub-
section (c)(3) and inserting ‘‘; and’’, and 
(6) by adding a new subsection at the end of 
section (c) as follows: 
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‘‘(4) as soon as practicable when an agency or 
other entity does not, within a reasonable time of a 
request by the Comptroller General, make personnel 
available for interview, provide written answers to 
questions, or submit to an oath authorized by the 
Comptroller General under section 711.’’. 
SEC. 6. REIMBURSEMENT OF AUDIT COSTS. 
Section 3521 is amended by inserting after sub-
section (h) the following new subsection: 
‘‘(i)(1) Any executive agency or component thereof 
that prepares an audited financial statement or any re-
lated schedules under section 3515 shall reimburse the 
Government Accountability Office the cost of any audit of 
the financial statements or related schedules of such agen-
cy or component performed by the Comptroller General 
of the United States. 
‘‘(2) Reimbursements required by paragraph (1) shall 
be credited to the appropriation account ‘Salaries and Ex-
penses, Government Accountability Office’ current when 
the reimbursement is received and shall remain available 
until expended.’’. 
SEC. 7. CONFORMING AMENDMENT. 
Section 1401 of title I of Public Law No. 108–83 
is repealed. 
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SEC. 8. FINANCIAL DISCLOSURE REQUIREMENTS. 
Section 109 of title 5, United States Code, Appendix 
4, is amended— 
(1) by inserting ‘‘except officers or employees of 
the Government Accountability Office,’’ at the begin-
ning of subparagraph (13)(B)(i), 
(2) by redesignating subparagraph (13)(B)(ii) 
as (13)(B)(iii), 
(3) by striking ‘‘and’’ at the end of subpara-
graph (13)(B)(i), and 
(4) by adding a new subparagraph after sub-
paragraph (13)(B)(i) as follows: 
‘‘(ii) each officer or employee of the 
Government Accountability Office who, for 
at least 60 consecutive days, occupies a po-
sition for which the rate of basic pay, 
minus the amount of locality pay author-
ized for General Schedule employees under 
section 5304 of this title for the area 
where the employee is located, is equal to 
or greater than 120 percent of the min-
imum rate of basic pay payable for GS–15 
of the General Schedule; and’’. 
SEC. 9. ADDITIONAL AUTHORITIES. 
Section 731 is amended— 
(1) by deleting section (d), 
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(2) by renumbering sections (e), (f), (g), (h), 
and (i), as sections (d), (e), (f), (g), and (h), 
(3) by amending the new section (d) as follows: 
(A) by deleting subparagraph (2) in its en-
tirety, 
(B) by deleting the dash at the end of the 
first clause and the ‘‘(1)’’ that follows, 
(C) by striking ‘‘GS–18 under section 
5332 of such title’’ and inserting ‘‘level IV of 
the Executive Schedule’’, 
(D) by striking ‘‘15’’ and inserting ‘‘20’’, 
and 
(E) by striking ‘‘; and’’ and inserting a 
‘‘period’’, and 
(4) by adding new subsections (i) and (j) as fol-
lows: 
‘‘(i) Funds appropriated to the Government Account-
ability Office for salaries and expenses are available for 
meals, entertainment, and other related expenses incurred 
in connection with recruitment. 
‘‘(j) Consistent with regulations promulgated by the 
Comptroller General, the Government Accountability Of-
fice may accept, hold, administer, use, and dispose of any 
money or property, real, personal or mixed, tangible or 
intangible, received by the Office as a gift, devise, bequest, 
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