[Congressional Record Volume 164, Number 193 (Thursday, December 6, 2018)]
[Senate]
[Pages S7370-S7371]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
GOOD ACCOUNTING OBLIGATION IN GOVERNMENT ACT
Mr. CORNYN. Mr. President, I ask unanimous consent that the Senate
proceed to the immediate consideration of Calendar No. 563, S. 2276.
The PRESIDING OFFICER. The clerk will report the bill by title.
The senior assistant legislative clerk read as follows:
A bill (S. 2276) to require agencies to submit reports on
outstanding recommendations in the annual budget
justification submitted to Congress.
There being no objection, the Senate proceeded to consider the bill,
which had been reported from the Committee on Homeland Security and
Governmental Affairs, with an amendment to strike all after the
enacting clause and insert in lieu thereof the following:
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) 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.); and
(2) an establishment, as defined in section 12(2) of the
Inspector General Act of 1978 (5 U.S.C. App.).
(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) 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;
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''--
(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 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; and
(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''.
(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
(2) in paragraph (2), by striking ``60'' and inserting
``180''.
Mr. CORNYN. I ask unanimous consent that the committee-reported
amendment be withdrawn, that the Young substitute amendment at the desk
be considered and agreed to, that the bill, as amended, be considered
read a third time and passed, and that the motion to reconsider be
considered made and laid upon the table.
The PRESIDING OFFICER. Without objection, it is so ordered.
The committee-reported amendment in the nature of a substitute was
withdrawn.
The amendment (No. 4070) in the nature of a substitute was agreed to,
as follows:
(Purpose: In the nature of a substitute)
Strike all after the enacting clause and insert the
following:
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) 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) 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''--
(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
[[Page S7371]]
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) 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
(2) in paragraph (2), by striking ``60'' and inserting
``180''.
The bill (S. 2276), as amended, was ordered to be engrossed for a
third reading, was read the third time, and passed.
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