Title: GAO-IG Act
Policy area: Government Operations and Politics

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 "open" or "closed, unimplemented"; (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.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2276 Introduced in Senate (IS)]

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115th CONGRESS
  2d Session
                                S. 2276

To require agencies to submit reports on outstanding recommendations in 
         the annual budget justification submitted to Congress.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 4, 2018

 Mr. Young (for himself and Ms. Warren) introduced the following bill; 
which was read twice and referred to the Committee on Homeland Security 
                        and Governmental Affairs

_______________________________________________________________________

                                 A BILL


 
To require agencies to submit reports on outstanding recommendations in 
         the annual budget justification submitted to Congress.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

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) Definition.--In this section, the term ``agency'' means--
            (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 justification 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 classified 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; and
            (3) a report on the implementation status of each public 
        recommendation described in paragraphs (1) and (2), which shall 
        include--
                    (A) with respect to a public recommendation that is 
                classified 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 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 between--
                            (i) the reports submitted under paragraphs 
                        (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 Government 
                        Accountability Office relating to public 
                        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 subsection (b) to the Government 
Accountability Office and the Office of Inspector General of the 
agency.
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