    [United States Statutes at Large, Volume 132, 115th Congress, 2nd Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    Public Law 115-414
    115th Congress

    An Act

    To require agencies to submit reports on outstanding recommendations in
    the annual budget justification submitted to Congress. <>

    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''--

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    (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

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    (2) in paragraph (2), by striking ``60'' and inserting
    ``180''.

    Approved January 3, 2019.

    LEGISLATIVE HISTORY--S. 2276 (H.R. 5415):
    ---------------------------------------------------------------------------

    HOUSE REPORTS: No. 115-823 (Comm. on Oversight and Government Reform)
    accompanying H.R. 5415.
    SENATE REPORTS: No. 115-331 (Comm. on Homeland Security and Governmental
    Affairs).
    CONGRESSIONAL RECORD, Vol. 164 (2018):
    Dec. 6, considered and passed Senate.
    Dec. 21, considered and passed House.