[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 4046 Enrolled Bill (ENR)]

        S.4046

                       One Hundred Ninth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
             the third day of January, two thousand and six


                                 An Act



    To extend oversight and accountability related to United States 
 reconstruction funds and efforts in Iraq by extending the termination 
      date of the Office of the Special Inspector General for Iraq 
                             Reconstruction.

    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 ``Iraq Reconstruction Accountability 
Act of 2006''.

SEC. 2. MODIFICATION OF THE TERMINATION DATE FOR THE OFFICE OF THE 
              SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION.

    Section 3001(o) of the Emergency Supplemental Appropriations Act 
for Defense and for the Reconstruction of Iraq and Afghanistan, 2004 
(Public Law 108-106; 117 Stat. 1238; 5 U.S.C. App., note to section 8G 
of Public Law 95-452), as amended by section 1054(b) of the John Warner 
National Defense Authorization Act for Fiscal Year 2007 (Public Law 
109-364), is amended to read as follows:
    ``(o) Termination.--(1)(A) The Office of the Inspector General 
shall terminate 10 months after 80 percent of the funds appropriated or 
otherwise made available to the Iraq Relief and Reconstruction Fund 
have been expended.
    ``(B) For purposes of calculating the termination of the Office of 
the Inspector General under this subsection, any United States funds 
appropriated or otherwise made available for fiscal year 2006 for the 
reconstruction of Iraq, irrespective of the designation of such funds, 
shall be deemed to be amounts appropriated or otherwise made available 
to the Iraq Relief and Reconstruction Fund.
    ``(2) The Special Inspector General for Iraq Reconstruction shall, 
prior to the termination of the Office of the Special Inspector General 
under paragraph (1), prepare a final forensic audit report on all funds 
deemed to be amounts appropriated or otherwise made available to the 
Iraq Relief and Reconstruction Fund.''.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.