An act to require agencies to submit reports on outstanding recommendations in the annual budget justification submitted to Congress
PL 115-414 (S.2276), enacted 01/03/2019

132 STAT. 5430 
PUBLIC LAW 115–414—JAN. 3, 2019 
Public Law 115–414 
115th Congress 
An Act 
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.); 
(2) an establishment, as defined in section 12(2) of the 
Inspector General Act of 1978 (5 U.S.C. App.); and 
(3) legislative branch agencies, including the Government 
Publishing Office, the Library of Congress, the Office of the 
Architect of the Capitol, and the United States Capitol Police. 
(b) REQUIRED REPORTS.—In the annual budget justification sub-
mitted 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’’ for a period of not less than 1 year preceding 
the date on which the annual budget justification is submitted; 
(2) a report listing each public recommendation for correc-
tive action from the Office of Inspector General of the agency 
that— 
(A) was published not less than 1 year before the 
date on which the annual budget justification is submitted; 
and 
(B) for which no final action was 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’’— 
Time period. 
31 USC 1105 
note. 
Good Accounting 
Obligation in 
Government Act. 
31 USC 1101 
note. 
Jan. 3, 2019 
[S. 2276] 
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132 STAT. 5431 
PUBLIC LAW 115–414—JAN. 3, 2019 
(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, to the extent practicable, if 
the agency determines that the recommendation has 
clear budget implications; 
(B) with respect to a public recommendation for correc-
tive 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 rec-
ommendation 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; 
(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 Account-
ability Office relating to public recommendations that 
are designated by the Government Accountability 
Office as ‘‘open’’ or ‘‘closed, unimplemented’’; and 
(E) for the first 12 months after a public recommenda-
tion is made, if the agency is determining whether to 
implement the public recommendation, a statement 
describing that the agency is doing so, which shall exempt 
the agency from the requirements under subparagraphs 
(B) and (C) with respect to that public recommendation. 
(c) COPIES OF SUBMISSIONS.—Each agency shall provide a copy 
of the information submitted under subsection (b) to the Govern-
ment Accountability Office and the Office of Inspector General 
of the agency. 
SEC. 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 
Time period. 
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132 STAT. 5432 
PUBLIC LAW 115–414—JAN. 3, 2019 
LEGISLATIVE HISTORY—S. 2276 (H.R. 5415): 
HOUSE REPORTS: No. 115–823 (Comm. on Oversight and Government Reform) ac-
companying H.R. 5415. 
SENATE REPORTS: No. 115–331 (Comm. on Homeland Security and Governmental 
Affairs). 
CONGRESSIONAL RECORD, Vol. 164 (2018): 
Dec. 6, considered and passed Senate. 
Dec. 21, considered and passed House. 
(2) in paragraph (2), by striking ‘‘60’’ and inserting ‘‘180’’. 
Approved January 3, 2019. 
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