II Calendar No. 563 115th CONGRESS 2d Session S. 2276 [Report No. 115–331] IN THE SENATE OF THE UNITED STATES January 4, 2018 Mr. Young (for himself, Ms. Warren , Mr. McCain , Mrs. McCaskill , Mr. Lankford , Ms. Duckworth , Mr. Hoeven , and Ms. Hassan ) introduced the following bill; which was read twice and referred to the Committee on Homeland Security and Governmental Affairs September 4, 2018 Reported by Mr. Johnson , with an amendment Strike out all after the enacting clause and insert the part printed in italic A BILL To require agencies to submit reports on outstanding recommendations in the annual budget justification submitted to Congress.

1. Short title This Act may be cited as the Good Accounting Obligation in Government Act or the GAO-IG Act . 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.

1. Short title This Act may be cited as the Good Accounting Obligation in Government Act or the GAO-IG Act . 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 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; 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 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 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 designated 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. 3. Timeline for agency statements Section 720(b) of title 31, United States Code, is amended— (1) in paragraph (1), by striking 61st and inserting 181st ; and (2) in paragraph (2), by striking 60 and inserting 180 .

September 4, 2018 Reported with an amendment