[United States Statutes at Large, Volume 120, 109th Congress, 2nd Session]
[From the U.S. Government Publishing Office, www.gpo.gov]

120 STAT. 3286

Public Law 109-440
109th Congress

An Act


 
To extend oversight and accountability related to United States
reconstruction funds and efforts in Iraq by extending the termination
date of the Office of the Special Inspector General for Iraq
Reconstruction.  NOTE: Dec. 20, 2006 -  [S. 4046]

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,  NOTE: Iraq
Reconstruction Accountability Act of 2006.

SECTION 1.  NOTE: 5 USC app. 1 note.  SHORT TITLE.

This Act may be cited as the ``Iraq Reconstruction Accountability
Act of 2006''.

SEC. 2. MODIFICATION OF THE TERMINATION DATE FOR THE OFFICE OF THE
SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION.

Section 3001(o) of the Emergency Supplemental Appropriations Act for
Defense and for the Reconstruction of Iraq and Afghanistan, 2004 (Public
Law 108-106; 117 Stat. 1238; 5 U.S.C. App., note to section 8G of Public
Law 95-452), as amended by section 1054(b) of the John Warner National
Defense Authorization Act for Fiscal Year 2007 (Public Law 109-364), is
amended to read as follows:
``(o) Termination.--(1)(A) The Office of the Inspector General shall
terminate 10 months after 80 percent of the funds appropriated or
otherwise made available to the Iraq Relief and Reconstruction Fund have
been expended.
``(B) For purposes of calculating the termination of the Office of
the Inspector General under this subsection, any United States funds
appropriated or otherwise made available for fiscal year 2006 for the
reconstruction of Iraq, irrespective of the designation of such funds,
shall be deemed to be amounts appropriated or otherwise made available
to the Iraq Relief and Reconstruction Fund.
``(2)  NOTE: Reports.  The Special Inspector General for Iraq
Reconstruction shall, prior to the termination of the Office of the
Special Inspector General under paragraph (1), prepare a final forensic
audit report


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120 STAT. 3287

on all funds deemed to be amounts appropriated or otherwise made
available to the Iraq Relief and Reconstruction Fund.''.

Approved December 20, 2006.

LEGISLATIVE HISTORY--S. 4046:
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CONGRESSIONAL RECORD, Vol. 152 (2006):
Dec. 6, considered and passed Senate.
Dec. 8, considered and passed House.