Good Accounting Obligation in Government Act

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Good Accounting Obligation in 
Government Act'' or the ``GAO-IG Act''.

SEC. 2. REPORTS ON OUTSTANDING GOVERNMENT ACCOUNTABILITY OFFICE AND 
              INSPECTOR GENERAL RECOMMENDATIONS.

    (a) Required Reports.--In the annual budget justification 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 designated by the 
        Government Accountability Office as ``open'' or ``closed, 
        unimplemented'' as of the date on which the annual budget 
        justification is submitted.
            (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 budget 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 recommendation that is 
                designated by the Government Accountability 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 recommendation for 
                corrective action from the Office of Inspector General 
                of the agency--
                            (i) for which the agency has taken action 
                        not recommended and considers closed, an 
                        explanation of the reason why the agency took 
                        different action with respect to each audit 
                        report to which the public recommendation for 
                        corrective action 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 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.
            (4) An explanation for any discrepancy between--
                    (A) the most recent semiannual report submitted by 
                the Inspector General of the agency and the report 
                submitted under paragraphs (2) and (3); and
                    (B) any report submitted by the Government 
                Accountability Office relating to public 
                recommendations that are designated by the Government 
                Accountability Office as ``open'' or ``closed, 
                unimplemented'' and any report submitted under 
                paragraph (1) and (2).
    (b) Additional Report Requirements for Certain Agencies.--The head 
of a covered agency shall include in the annual budget justification 
described in subsection (a) a written response to each recommendation 
designated by the Comptroller in the annual priority recommendation 
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 General 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 General Act of 1978 (5 U.S.C. App.), including the 
authority of such Inspector General to identify each recommendation 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 ``semiannual report'' 
        means the semiannual report submitted 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 carried out using amounts 
otherwise authorized.

            Passed the House of Representatives July 16, 2018.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Summary: Good Accounting Obligation in Government Act or the GAO-IG Act This bill requires each federal agency, in its annual budget justification, to include a report on: (1) each public recommendation of the Government Accountability Office (GAO) that is classified as &quot;open&quot; or &quot;closed, unimplemented&quot;; (2) each public recommendation for corrective action from the agency's office of the inspector general (OIG) for which no final action has been taken; and (3) the implementation status of each such recommendation.  Each agency shall also provide a copy of this information to its OIG and to the GAO.