[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4074 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 4074

To hold Federal agencies accountable for the tax dollars spent by such 
agencies in accordance with the provisions in the Government Management 
              Reform Act of 1994, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 17, 1998

  Mr. Neumann (for himself and Mr. Sessions) introduced the following 
  bill; which was referred to the Committee on Government Reform and 
                               Oversight

_______________________________________________________________________

                                 A BILL


 
To hold Federal agencies accountable for the tax dollars spent by such 
agencies in accordance with the provisions in the Government Management 
              Reform Act of 1994, and for other purposes.

    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 ``Tax Dollars Accountability Act''.

SEC. 2. RESERVATION OF APPROPRIATED FUNDS.

    Section 3515 of title 31, United States Code, is amended--
            (1) by striking subsections (e) through (h); and
            (2) by adding at the end the following new subsection:
    ``(e)(1) Beginning in fiscal year 1999, the Director of the Office 
of Management and Budget shall reserve from obligation and expenditure 
5 percent of the discretionary appropriations for a fiscal year for an 
agency (or component of an agency, as applicable) that does not receive 
an unqualified opinion on the financial statements of the agency (or 
component of the agency) for the previous fiscal year as part of an 
audit conducted in accordance with section 3521.
    ``(2) The Director shall make available to an agency or component 
of an agency the expired and unexpired amounts reserved pursuant to 
paragraph (1) upon the receipt of an unqualified opinion on the 
financial statements of the agency or component as part of an audit 
conducted in accordance with section 3521.
    ``(3) Paragraph (1) shall not apply with respect to funds 
appropriated for Offices of Inspector General, Offices of Chief 
Financial Officers, or any other functions directly responsible for 
financial management.
    ``(4) For purposes of this subsection, the term `discretionary 
appropriations' has the meaning given that term in section 250 of the 
Balanced Budget and Emergency Deficit Control Act of 1985.''.

SEC. 3. ACCOUNTABILITY OF AGENCY OFFICERS AND EMPLOYEES.

    Section 3515 of title 31, United States Code, is further amended by 
adding at the end the following new subsection:
    ``(f)(1) For each audit required by section 3521 that does not 
result in an unqualified or qualified opinion on the financial 
statements of the agency (or component of the agency), the Director of 
the Office of Management and Budget and the head of the agency shall 
jointly submit, not later than April 1, a statement to the Committees 
on Appropriations of the House of Representatives and the Senate, the 
Committee on Government Reform and Oversight of the House of 
Representatives, and the Committee on Governmental Affairs of the 
Senate a statement that identifies the officers and employees of the 
agency responsible for--
            ``(A) the financial management of the agency; and
            ``(B) the preparation and production of the financial 
        statements of the agency.
    ``(2) The President (in the case of an officer appointed by the 
President) or the head of the agency (in the case of any other officer 
or employee) shall remove from office or employment each officer or 
employee of an agency identified for two consecutive years in a 
statement required by paragraph (1).''.

SEC. 4. SUBMISSION OF AGENCY FINANCIAL STATEMENTS.

    Section 3515 of title 31, United States Code, is further amended is 
subsection (a)--
            (1) by striking ``1997'' and inserting ``1999''; and
            (2) by inserting ``the Congress and'' after ``and submit 
        to''.
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