Text: S.2276 — 115th Congress (2017-2018)All Information (Except Text)

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Public Law No: 115-414 (01/03/2019)

 
[115th Congress Public Law 414]
[From the U.S. Government Publishing Office]



[[Page 5429]]

              GOOD ACCOUNTING OBLIGATION IN GOVERNMENT ACT

[[Page 132 STAT. 5430]]

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. <<NOTE: Jan. 3, 
                          2019 -  [S. 2276]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Good Accounting 
Obligation in Government Act. 31 USC 1101 note.>> 
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Good Accounting Obligation in 
Government Act'' or the ``GAO-IG Act''.
SEC. 2. <<NOTE: 31 USC 1105 note.>>  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 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) <<NOTE: Time period.>>  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 
        corrective 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''--

[[Page 132 STAT. 5431]]

                          (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 
                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;
                    (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''; and
                    (E) <<NOTE: Time period.>>  for the first 12 months 
                after a public recommendation 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 Government 
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

[[Page 132 STAT. 5432]]

            (2) in paragraph (2), by striking ``60'' and inserting 
        ``180''.

    Approved January 3, 2019.

LEGISLATIVE HISTORY--S. 2276 (H.R. 5415):
---------------------------------------------------------------------------

HOUSE REPORTS: No. 115-823 (Comm. on Oversight and Government Reform) 
accompanying 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.

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