US Codex
Bill
Notes

H.R. 5415 — what changed

Good Accounting Obligation in Government Act

From Introduced in House to Reported in House. 1 section amended between Introduced in House and Reported in House.

Sec. 2 Reports on outstanding government accountability office and inspector general recommendations

(a)
changed Definition—Required reports— In this section, the term annual budget justification submitted to Congress, as submitted with the budget of the President under section 1105 of title 31, United States Code, the head of each agency means—shall include the following:
(1)
added A report listing each public recommendation of the Government Accountability Office that is designated by the Government Accountability Office as “open” or “closed, unimplemented” as of the date on which the annual budget justification is submitted.
(2)
added A report listing each public recommendation for corrective action from the Office of Inspector General of the agency for which no final action has been taken as of the date on which the annual budget justification is submitted.
(3)
added A report on the implementation status of each public recommendation described in paragraphs (1) and (2), which shall include the following:
(A)
added With respect to a public recommendation that is designated by the Government Accountability Office as “open” or “closed, unimplemented”—
(i)
added that the agency has decided not to implement, a detailed justification for the decision; or
(ii)
added that the agency has decided to adopt, a timeline for full implementation.
(B)
added With respect to a public recommendation for corrective action from the Office of Inspector General of the agency—
(i)
added for which the agency has taken action not recommended and considers closed, an explanation of the reason why the agency took different action with respect to each audit report to which the public recommendation for corrective action pertains; and
(ii)
added for which no final action has been taken, an explanation of the reasons why no final action was taken with respect to each audit report to which the public recommendation for corrective action pertains.
(C)
added 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.
(4)
added An explanation for any discrepancy between—
(A)
added the most recent semiannual report submitted by the Inspector General of the agency and the report submitted under paragraphs (2) and (3); and
(B)
added any report submitted by the Government Accountability Office relating to public recommendations that are designated by the Government Accountability Office as “open” or “closed, unimplemented” and any report submitted under paragraph (1) and (2).
(b)
added Additional report requirements for certain agencies— The head of a covered agency shall include in the annual budget justification described in subsection (a) a written response to each recommendation designated by the Comptroller in the annual priority recommendation letter sent to such head as high priority for attention by that head.
(c)
added Copies of submissions— The head of each agency or covered agency, as applicable, shall provide a copy of the information submitted under subsections (a) and (b) to the Comptroller General and the Inspector General of the agency.
(d)
added Rule of Construction— Nothing in this bill may be construed to affect an authority provided to an Inspector General of an agency under the Inspector General Act of 1978 (5 U.S.C. App.), including the authority of such Inspector General to identify each recommendation on which final action has not been taken.
(e)
added Definitions— In this section:
(1)
added Agency— the term “agency” means—
(A)
renumbered was (2)(3) a designated Federal entity, as defined in section 8G(a)(2) of the Inspector General Act of 1978 (5 U.S.C. App.); and
(B)
renumbered was (2)(4) an establishment, as defined in section 12(2) of the Inspector General Act of 1978 (5 U.S.C. App.).
(2)
added Covered agency— The term “covered agency” means the following:
(A)
added Each agency described in section 901(b) of title 31, United States Code.
(B)
added The Internal Revenue Service.
(C)
added The Securities and the Security and Exchange Commission.
(D)
added Any additional agency determined by the Comptroller General.
(3)
added Semiannual report— The term “semiannual report” means the semiannual report submitted to Congress by each Inspector General under section 5 of the Inspector General Act of 1978 (5 U.S.C. App.).
(b)
removed 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)
removed a report listing each public recommendation of the Government Accountability Office that is classified by the Government Accountability Office as “open” or “closed, unimplemented” as of the date on which the annual budget justification is submitted;
(2)
removed a report listing each public recommendation for corrective action from the Office of Inspector General of the agency for which no final action has been taken as of the date on which the annual budget justification is submitted; and
(3)
removed a report on the implementation status of each public recommendation described in paragraphs (1) and (2), which shall include—
(A)
removed with respect to a public recommendation that is classified by the Government Accountability Office as “open” or “closed, unimplemented”—
(i)
removed that the agency has decided not to implement, a detailed justification for the decision; or
(ii)
removed that the agency has decided to adopt, a timeline for full implementation;
(B)
removed 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)
removed 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; and
(D)
removed an explanation for any discrepancy between—
(i)
removed the reports submitted under paragraphs (1) and (2);
(ii)
removed 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)
removed reports submitted by the Government Accountability Office relating to public recommendations that are classified by the Government Accountability Office as “open” or “closed, unimplemented”.
(c)
removed 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.