[Congressional Record Volume 164, Number 202 (Friday, December 21, 2018)]
[House]
[Page H10526]
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 (S. 2276) to require agencies to submit reports on outstanding 
recommendations in the annual budget justification submitted to 
Congress.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                                S. 2276

       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) 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 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 SPEAKER pro tempore. Pursuant to the rule, the gentleman from 
North Carolina (Mr. Walker) and the gentleman from Maryland (Mr. 
Raskin) 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, the Good Accounting Obligation in Government, or GAO-IG, 
Act would improve transparency and oversight of the executive branch. 
This bill enjoys bipartisan support. I urge all Members to support it, 
and I yield back the balance of my time.
  Mr. RASKIN. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I support the bill, which is designed to promote the 
transparency and accountability of Federal agencies. It 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 in the prior year.
  Agencies also would be required to explain what steps they are 
actually taking to address these recommendations by GAO or their IG or, 
if they disagree with those recommendations, why.
  The GAO and inspectors general provide critical oversight of the 
executive branch of government and provide Congress with invaluable 
assistance in helping hold any Presidential administration accountable 
for its actions and policies.
  Knowing what agencies are doing or not doing to address GAO and IG 
recommendations will definitely assist us in Congress in conducting our 
constitutional oversight responsibilities.
  This is a commonsense measure that all Members should support. I am 
delighted to advance it on a bipartisan basis.
  Mr. Speaker, 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, S. 2276.
  The question was taken.
  The SPEAKER pro tempore. In the opinion of the Chair, two-thirds 
being in the affirmative, the ayes have it.
  Mr. MASSIE. Mr. Speaker, on that I demand the yeas and nays.
  The yeas and nays were ordered.
  The SPEAKER pro tempore. Pursuant to clause 8 of rule XX, further 
proceedings on this motion will be postponed.

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