[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.

                          ____________________