[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 113 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 113

  To provide for audits of programs, projects, and activities funded 
                           through earmarks.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 6, 2009

 Mr. Fortenberry introduced the following bill; which was referred to 
            the Committee on Oversight and Government Reform

_______________________________________________________________________

                                 A BILL


 
  To provide for audits of programs, projects, and activities funded 
                           through earmarks.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ACCOUNTABILITY FOR EXPENDITURE OF CONGRESSIONAL EARMARKS.

    (a) Government Accountability Office Audits of Earmark Funded 
Programs, Projects, and Activities.--Section 3523 of such title is 
amended by adding at the end the following:
    ``(d)(1) For programs, projects, and activities carried out during 
fiscal year 2010 and any fiscal year thereafter, the Comptroller 
General shall develop and implement a systematic process to--
            ``(A) review audits of programs, projects, and activities 
        funded through earmarks and submitted to the Comptroller 
        General under section 3521(j) and section 9105(d); and
            ``(B) annually conduct such number of audits of programs, 
        projects, and activities funded through earmarks (as defined in 
        section 3521(j)) as the Comptroller General determines to be 
        appropriate.
    ``(2) Not later than March 31 of fiscal year 2011 and each fiscal 
year thereafter, the Comptroller General shall submit to Congress a 
report containing, for programs, projects, or activities conducted 
during the previous fiscal year under paragraph (1), the results of--
            ``(A) audits submitted to the Comptroller General under 
        section 3521(j) and under section 9105(d);
            ``(B) reviews of audits by the Comptroller General under 
        paragraph (1)(A); and
            ``(C) audits the Comptroller General conducts under 
        paragraph (1)(B).''.
    (b) Agency Reports on Earmark Funded Programs, Projects, and 
Activities.--Section 3521 of title 31, United States Code, is amended 
by adding at the end the following:
    ``(j)(1) If an agency conducts an audit of any program, project, or 
activity that is administered by the agency and is funded through an 
earmark, the agency shall, at the time a person submits a report under 
subsection (f) concerning the audited financial statement for the 
accounts associated with such program, project, or activity, submit to 
the Comptroller General of the United States the results of the audit.
    ``(2) If an auditor submits to an agency, under section 7502(k), 
the results of audit of any program, project, or activity funded 
through an earmark, the agency shall, at the time described in 
paragraph (1), submit such results to the Comptroller General.
    ``(3) For purposes of this subsection, the term `funded through an 
earmark' means that the program, project, or activity is included on--
            ``(A) a list of `congressional earmarks' generated under 
        the Rules of the House of Representatives;
            ``(B) a list of `congressionally directed spending' 
        generated under the Standing Rules of the Senate; or
            ``(C) on both such lists.''.
    (c) Non-Federal Entity Reports on Earmark Funded Programs, 
Projects, and Activities.--Section 7502 of such title is amended by 
adding at the end the following:
    ``(k) If a non-Federal entity described in subsection (a)(1)(A) has 
an audit made of any program, project, or activity that is administered 
by the entity and is funded through an earmark (as defined in section 
3521(j)), the auditor of such program, project, or activity shall, not 
later than the date set by the Director, submit to the agency with 
jurisdiction over such program, project, or activity the results of the 
audit.''.
    (d) Government Corporation Reports on Earmark Funded Programs, 
Projects, and Activities.--Section 9105 of such title is amended by 
adding at the end the following:
    ``(d) If the Inspector General of a Government corporation or an 
independent external auditor described in subsection (a)(1) conducts an 
audit of any program, project, or activity that is administered by the 
corporation and is funded through an earmark (as defined in section 
3521(j)), such Inspector General or auditor shall, upon completion of 
the audit, submit the results of the audit to the Comptroller General 
of the United States.''.
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