I 
111TH CONGRESS 
2D SESSION 
H. R. 5018 
To amend title 31, United States Code, to direct the Director of the Office 
of Management and Budget to improve oversight of the single audit 
process, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 14, 2010 
Ms. BEAN (for herself and Mr. CONAWAY) introduced the following bill; which 
was referred to the Committee on Oversight and Government Reform 
A BILL 
To amend title 31, United States Code, to direct the Director 
of the Office of Management and Budget to improve 
oversight of the single audit process, and for other pur-
poses. 
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 ‘‘Government Audit Re-
form Act of 2010’’. 
SEC. 2. SENSE OF CONGRESS. 
It is the sense of Congress that the Director of the 
Office of Management and Budget should follow the rec-
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ommendations of the Government Accountability Office 
report entitled ‘‘Single Audit: Opportunities Exist to Im-
prove the Single Audit Process and Oversight’’ (GAO–09– 
307R), issued March 13, 2009. 
SEC. 3. OVERSIGHT OF THE SINGLE AUDIT PROCESS. 
(a) AMENDMENT TO SINGLE AUDIT ACT.— 
(1) IN
GENERAL.—Chapter 75 of title 31, 
United States Code, is amended by adding at the 
end the following new section: 
‘‘§ 7508. Oversight and evaluation 
‘‘(a) OVERSIGHT AND EVALUATION.—The Director, 
or the head of the office or entity designated by the Direc-
tor under subsection (c), shall monitor the risk, cost-ben-
efit, efficiency, and effectiveness of the implementation by 
Federal agencies of this chapter by— 
‘‘(1) evaluating such implementation govern-
mentwide; and 
‘‘(2) identifying additional guidance and re-
sources necessary to improve such implementation, 
including revisions to regulations, best practices, and 
processes. 
‘‘(b) REPORT.—The Director, or the head of the of-
fice or entity designated by the Director under subsection 
(c), shall submit to the Committee on Homeland Security 
and Governmental Affairs of the Senate, the Committee 
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on Oversight and Government Reform of the House of 
Representatives, and the Comptroller General of the 
United States a report that includes the findings under 
subsection (a). The report shall be submitted not later 
than September 30 of each year and shall cover the pre-
vious year. 
‘‘(c) DESIGNATION
OF OVERSIGHT ENTITY.—The 
Director of the Office of Management and Budget shall 
designate an office in the Office of Management and 
Budget or another Federal entity to act on behalf of the 
Director under subsection (a) and submit to the Com-
mittee on Homeland Security and Governmental Affairs 
of the Senate, the Committee on Oversight and Govern-
ment Reform of the House of Representatives, and the 
Comptroller General of the United States a report that 
describes such office or entity and the resources made 
available to such office or entity to adequately implement 
the provisions of this section.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions at the beginning of chapter 75 of title 31, 
United States Code, is amended by inserting after 
the item relating to section 7507 the following new 
item: 
‘‘7508. Oversight and evaluation.’’. 
(b) SIMPLIFIED AUDIT PROCESS.— 
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