[Congressional Record Volume 167, Number 86 (Tuesday, May 18, 2021)]
[Senate]
[Page S2740]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1511. Ms. ERNST submitted an amendment intended to be proposed by 
her to the bill S. 1260, to establish a new Directorate for Technology 
and Innovation in the National Science Foundation, to establish a 
regional technology hub program, to require a strategy and report on 
economic security, science, research, innovation, manufacturing, and 
job creation, to establish a critical supply chain resiliency program, 
and for other purposes; which was ordered to lie on the table; as 
follows:

       At the appropriate place, insert the following:

     SEC. __. ESTABLISHMENT OF THE OFFICE OF AUDITOR GENERAL OF 
                   THE NATIONAL SCIENCE FOUNDATION.

       (a) Sense of Congress.--It is the sense of Congress that--
       (1) the National Science Foundation should pass a financial 
     statement audit on a yearly basis; and
       (2) the National Science Foundation should be able to 
     demonstrate the recipients of all appropriated money.
       (b) Appointment.--
       (1) In general.--There is established in the National 
     Science Foundation an Office of Auditor General to be headed 
     by an Auditor General who shall be appointed from civilian 
     life by the President, by and with the advice and consent of 
     the Senate, from among individuals who have--
       (A) an extensive financial management or accounting 
     background; and
       (B) experience with successfully presenting the financial 
     statements of a large or complex organization and obtaining 
     an unmodified opinion on audits of such financial statements.
       (2) Ineligibility.--An individual shall not be eligible to 
     be appointed as Auditor General under paragraph (1) if the 
     individual is an employee of the National Science Foundation 
     or was an employee of the National Science Foundation at any 
     point in the 7-year period preceding the date of the 
     appointment.
       (c) Role.--The Auditor General appointed under subsection 
     (b) shall fulfill the role of internal auditor of the 
     National Science Foundation through conducting independent 
     review of the financial administration of the National 
     Science Foundation.
       (d) Duties and Authorities.--Subject to the authority, 
     direction, and control of the Director of the National 
     Science Foundation, the Auditor General appointed under 
     subsection (b) shall perform such duties and exercise such 
     authorities as the Director may prescribe, including the 
     following:
       (1) Managing the day-to-day accounting and finance 
     activities of the National Science Foundation.
       (2) Establishing policies, procedures, and requirements to 
     ensure that all financial statements of the National Science 
     Foundation are able to be audited.
       (3) Exercising authority, direction, and control over the 
     financial statements of the National Science Foundation, 
     including authority to direct the provision of financial 
     information required for the audit.
       (4) Providing to Congress on a yearly basis, a report of 
     all research expenditures, grants, and awards, including 
     identification of any foreign recipients of expenditures, 
     grants, or awards.
       (5) Evaluating and providing recommendations regarding--
       (A) indirect costs charged to grants;
       (B) duplication and overlap in funding among different 
     grants and other government agencies and programs; and
       (C) the cost effectiveness of initiatives in meeting the 
     stated goals and missions.
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