[Congressional Record Volume 164, Number 119 (Monday, July 16, 2018)]
[House]
[Pages H6200-H6201]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




              GOOD ACCOUNTING OBLIGATION IN GOVERNMENT ACT

  Mr. WALKER. Mr. Speaker, I move to suspend the rules and pass the 
bill (H.R. 5415) to require agencies to submit reports on outstanding 
recommendations in the annual budget justification submitted to 
Congress, as amended.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 5415

       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) 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, 
     the head of each agency shall include the following:
       (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'' as of 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 for which no final action has been taken as of the 
     date on which the annual budget justification is submitted.
       (3) A report on the implementation status of each public 
     recommendation described in paragraphs (1) and (2), which 
     shall include the following:
       (A) With respect to a public recommendation that is 
     designated by the Government Accountability Office as 
     ``open'' or ``closed, unimplemented''--

[[Page H6201]]

       (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.
       (B) With respect to a public recommendation for corrective 
     action from the Office of Inspector General of the agency--
       (i) for which the agency has taken action not recommended 
     and considers closed, an explanation of the reason why the 
     agency took different action with respect to each audit 
     report to which the public recommendation for corrective 
     action pertains; and
       (ii) for which no final action has been taken, an 
     explanation of the reasons why no final action 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.
       (4) An explanation for any discrepancy between--
       (A) the most recent semiannual report submitted by the 
     Inspector General of the agency and the report submitted 
     under paragraphs (2) and (3); and
       (B) any report submitted by the Government Accountability 
     Office relating to public recommendations that are designated 
     by the Government Accountability Office as ``open'' or 
     ``closed, unimplemented'' and any report submitted under 
     paragraph (1) and (2).
       (b) Additional Report Requirements for Certain Agencies.--
     The head of a covered agency shall include in the annual 
     budget justification described in subsection (a) a written 
     response to each recommendation designated by the Comptroller 
     in the annual priority recommendation letter sent to such 
     head as high priority for attention by that head.
       (c) Copies of Submissions.--The head of each agency or 
     covered agency, as applicable, shall provide a copy of the 
     information submitted under subsections (a) and (b) to the 
     Comptroller General and the Inspector General of the agency.
       (d) Rule of Construction.--Nothing in this bill may be 
     construed to affect an authority provided to an Inspector 
     General of an agency under the Inspector General Act of 1978 
     (5 U.S.C. App.), including the authority of such Inspector 
     General to identify each recommendation on which final action 
     has not been taken.
       (e) Definitions.--In this section:
       (1) Agency.--the term ``agency'' means--
       (A) a designated Federal entity, as defined in section 
     8G(a)(2) of the Inspector General Act of 1978 (5 U.S.C. 
     App.); and
       (B) an establishment, as defined in section 12(2) of the 
     Inspector General Act of 1978 (5 U.S.C. App.).
       (2) Covered agency.--The term ``covered agency'' means the 
     following:
       (A) Each agency described in section 901(b) of title 31, 
     United States Code.
       (B) The Internal Revenue Service.
       (C) The Securities and the Security and Exchange 
     Commission.
       (D) Any additional agency determined by the Comptroller 
     General.
       (3) Semiannual report.--The term ``semiannual report'' 
     means the semiannual report submitted to Congress by each 
     Inspector General under section 5 of the Inspector General 
     Act of 1978 (5 U.S.C. App.).

     SEC. 3. NO ADDITIONAL FUNDS AUTHORIZED.

       No additional funds are authorized to carry out the 
     requirements of this Act. Such requirements shall be carried 
     out using amounts otherwise authorized.

  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from 
North Carolina (Mr. Walker) and the gentleman from Maryland (Mr. 
Cummings) each will control 20 minutes.
  The Chair recognizes the gentleman from North Carolina.


                             General Leave

  Mr. WALKER. Mr. Speaker, I ask unanimous consent that all Members may 
have 5 legislative days in which to revise and extend their remarks and 
include extraneous material on the bill under consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from North Carolina?
  There was no objection.
  Mr. WALKER. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I rise today in support of my bill, H.R. 5415, the GAO-
IG Act.
  The Government Accountability Office and inspectors general are two 
of the best sources for recommendations to improve the operations of 
the Federal Government. Their efforts help fight waste, fraud, and 
abuse; promote economy, efficiency, and effectiveness within the 
executive branch; and save taxpayer dollars.
  GAO and inspector general audits and investigations often end with 
corrective recommendations to the agency reviewed. As of May 2018, the 
GAO has issued more than 1,500 products with about 4,800 open 
recommendations.
  Since 2014, IGs have issued over 8,900 reports, with approximately 
40,300 total recommendations. During that same time period, IGs 
identified over $99 billion in potential savings through their audits, 
investigations, and recommendations.
  But all of these recommendations are only as valuable as the agency's 
commitment to implement them. I introduced the GAO-IG Act to ensure 
every agency evaluates and implements recommendations by GAO and the 
inspector general. The bill requires agencies to include the unresolved 
GAO and IG recommendations within their annual budget justification to 
Congress.
  Agencies must also report on the implementation status of each 
recommendation and why they are not fully implemented. This creates a 
formal process in which agencies must take stock of their open and 
unimplemented recommendations each year. This increased transparency 
will encourage each agency to work with GAO and its inspector general 
to identify and implement high-priority open recommendations.
  I would like to thank Representatives Palmer, Duncan, Bishop, and 
Fitzpatrick for their cosponsorship of this legislation. I would also 
like to thank Chairman Gowdy and Ranking Member Cummings of the 
Committee on Oversight and Government Reform for their support. The 
bill passed out of the committee unanimously by voice vote earlier this 
year.
  I urge my colleagues to support this important legislation, and I 
reserve the balance of my time.
  Mr. CUMMINGS. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, first of all, I want to thank Mr. Walker for introducing 
this well-thought-out bill and very important bill.
  I support this bill, which would increase the transparency and 
accountability of Federal agencies. The bill would require agencies to 
include in their budget justifications to Congress a summary of the 
recommendations made by GAO or the agency's inspector general. Agencies 
would also be required to explain what steps they are taking to address 
these recommendations or, if they disagree with them, why they 
disagree.
  GAO and inspectors general provide critical oversight of the 
executive branch. Knowing what agencies are doing or not doing to 
address GAO and IG recommendations will assist Congress in conducting 
its constitutional oversight role. This is, indeed, a commonsense 
measure that I strongly support. I just want to urge the House to pass 
this bill.
  One of the things that has concerned many of us in the Congress is 
the issue of accountability. Accountability is so very, very important.
  We all have a tremendous amount of respect for the inspectors general 
and for GAO. Over and over again, they make recommendations, and the 
question becomes: Whatever happens to those recommendations? Are they 
placed on a shelf and never to be seen again, or are they put into 
place? After all, the American people are spending a lot of money with 
regard to the research and the investigations conducted by the IG and 
the research conducted by the GAO.
  And so, Mr. Speaker, we are very supportive of this legislation.
  I yield back the balance of my time.

                              {time}  1515

  Mr. WALKER. Mr. Speaker, I urge adoption of the bill, and I yield 
back the balance of my time.
  The SPEAKER pro tempore. The question is on the motion offered by the 
gentleman from North Carolina (Mr. Walker) that the House suspend the 
rules and pass the bill, H.R. 5415, as amended.
  The question was taken; and (two-thirds being in the affirmative) the 
rules were suspended and the bill, as amended, was passed.
  A motion to reconsider was laid on the table.

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