[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

[[Page 5432]]

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

Approved January 3, 2019.

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