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) 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, the head of each agency shall include 
the following: 
(1) A report listing each public recommendation 
of the Government Accountability Office that is des-
ignated 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. 
(3) A report on the implementation status of 
each public recommendation described in paragraphs 
(1) and (2), which shall include the following:
(A) With respect to a public recommenda-
tion that is designated 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— 
(i) for which the agency has taken ac-
tion not recommended and considers 
closed, an explanation of the reason why 
the agency took different action with re-
spect to each audit report to which the 
public recommendation for corrective ac-
tion pertains; and 
(ii) for which no final action has been 
taken, an explanation of the reasons why 
no final action was taken with respect to 
each audit report to which the public rec-
ommendation for corrective action per-
tains.
(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. 
(4) An explanation for any discrepancy be-
tween— 
(A) the most recent semiannual report sub-
mitted by the Inspector General of the agency 
and the report submitted under paragraphs (2) 
and (3); and 
(B) any report submitted by the Govern-
ment Accountability Office relating to public 
recommendations that are designated by the 
Government Accountability Office as ‘‘open’’ or 
‘‘closed, unimplemented’’ and any report sub-
mitted under paragraph (1) and (2). 
(b) ADDITIONAL REPORT REQUIREMENTS FOR CER-
TAIN AGENCIES.—The head of a covered agency shall in-
clude in the annual budget justification described in sub-
section (a) a written response to each recommendation 
designated by the Comptroller in the annual priority rec-
ommendation letter sent to such head as high priority for 
attention by that head.
(c) COPIES
OF SUBMISSIONS.—The head of each 
agency or covered agency, as applicable, shall provide a 
copy of the information submitted under subsections (a) 
and (b) to the Comptroller General and the Inspector Gen-
eral of the agency. 
(d) RULE OF CONSTRUCTION.—Nothing in this bill 
may be construed to affect an authority provided to an 
Inspector General of an agency under the Inspector Gen-
eral Act of 1978 (5 U.S.C. App.), including the authority 
of such Inspector General to identify each recommenda-
tion on which final action has not been taken. 
(e) DEFINITIONS.—In this section: 
(1) AGENCY.—the term ‘‘agency’’ means— 
(A) a designated Federal entity, as defined 
in section 8G(a)(2) of the Inspector General 
Act of 1978 (5 U.S.C. App.); and 
(B) an establishment, as defined in section 
12(2) of the Inspector General Act of 1978 (5 
U.S.C. App.). 
(2) COVERED
AGENCY.—The term ‘‘covered 
agency’’ means the following: 
(A) Each agency described in section 
901(b) of title 31, United States Code. 
(B) The Internal Revenue Service.
(C) The Securities and the Security and 
Exchange Commission. 
(D) Any additional agency determined by 
the Comptroller General. 
(3) SEMIANNUAL
REPORT.—The term ‘‘semi-
annual report’’ means the semiannual report sub-
mitted to Congress by each Inspector General under 
section 5 of the Inspector General Act of 1978 (5 
U.S.C. App.). 
SEC. 3. NO ADDITIONAL FUNDS AUTHORIZED. 
No additional funds are authorized to carry out the 
requirements of this Act. Such requirements shall be car-
ried out using amounts otherwise authorized. 
Passed the House of Representatives July 16, 2018. 
Attest: 
Clerk.
115TH CONGRESS 
2D SESSION 
H. R. 5415 
AN ACT 
To require agencies to submit reports on out-
standing recommendations in the annual budget 
justification submitted to Congress.