US Codex
Pub. L.
Notes

Title IX — Government Accountability Office

113th Congress · Approved Nov 26, 2014 · 128 Stat. 2016

TITLE IX Government Accountability Office

SEC. 901. Reports Eliminated.

(a)
Expenditures of Local Educational Agencies.— Section 1904 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6574) is repealed.
(b)
Use of Recovery Act Funds by States and Localities Report.— Section 901 of the American Recovery and Reinvestment Act of 2009 (Public Law 111–5; 123 Stat. 191) is repealed.
(c)
Help America Vote Act Funds Audit.—
(1)
Elimination of audit.— Section 902(b) of the Help America Vote Act of 2002 (42 U.S.C. 15542(b)) is amended—
(A)
in paragraph (1), by striking “ paragraph (5)” and inserting “ paragraph (4)”;
(B)
by striking paragraph (3); and
(C)
by redesignating paragraphs (4) through (6) as paragraphs (3) through (5).
(2)
Preservation of authority to recoup funds resulting from prior audits.— Section 902(c) of such Act (42 U.S.C. 15542(c)) is amended by inserting after “ subsection (b)” the following: “ prior to the date of the enactment of the Government Reports Elimination Act of 2014”.
(d)
State Small Business Credit Initiative Audit and Report.— Section 3011 of the Small Business Jobs Act of 2010 (12 U.S.C. 5710) is amended—
(1)
by striking subsection (b); and
(2)
by redesignating subsections (c) and (d) as subsections (b) and (c), respectively.
(e)
Small Business Lending Fund Program Audit and Report.— Section 4107 of the Small Business Jobs Act of 2010 (12 U.S.C. 4741 note) is amended—
(1)
by striking subsection (c); and
(2)
by redesignating subsections (d) and (e) as subsections (c) and (d), respectively.
(f)
Housing Assistance Council Financial Statement Audit Report.— Section 6303(a) of the Food, Conservation, and Energy Act of 2008 (42 U.S.C. 1490e note) is amended by striking paragraph (3).

SEC. 902. Reports Modified.

(a)
National Prevention, Health Promotion and Public Health Council.— Subsection (i) of section 4001 of the Patient Protection and Affordable Care Act (42 U.S.C. 300u–10) is amended by striking “ The Secretary and the Comptroller General of the United States shall jointly conduct periodic reviews” and inserting “ The Secretary shall conduct periodic reviews”.
(b)
Postcard Mandate.— Section 719(g)(2) of title 31, United States Code is amended—
(1)
by striking the first sentence and inserting the following: “ The Comptroller General shall make each list available through the public website of the Government Accountability Office.”; and
(2)
in the second sentence, by inserting “ of Congress” after “ committee or member”.
(c)
Annual Audit of the Congressional Award Foundation.—
(1)
Use of private independent public accountant.— Section 107 of the Congressional Award Act (2 U.S.C. 807) is amended to read as follows:

“Sec. 107. “audits

(a) Contracts With Independent Public Accountant.—The Board shall enter into a contract with an independent public accountant to conduct an annual audit in accordance with generally accepted government auditing standards, of the financial records of the Board and of any corporation established under section 106(i), and shall ensure that the independent public accountant has access for the purpose of the audit to any books, documents, papers, and records of the Board or such corporation (or any agent of the Board or such corporation) which the independent public accountant reasonably determines to be pertinent to the Congressional Award Program.

“(b) Annual Report to Congress on Audit Results.—Not later than May 15 of each calendar year, the Board shall submit to appropriate officers, committees, and subcommittees of Congress and to the Comptroller General of the United States a report on the results of the most recent audit conducted pursuant to this section, and shall include in the report information on any such additional areas as the independent public accountant who conducted the audit determines deserve or require evaluation.

“(c) Review by the Comptroller General of Annual Audit.—

“(1) The Comptroller General of the United States shall review each annual audit conducted under subsection (a).

“(2) For purposes of a review under paragraph (1), the Comptroller General, or any duly authorized representative of the Comptroller General, shall have access to any books, documents, papers, and records of the Board or such corporation, or any agent of the Board or such corporation, including the independent external auditor designated under subsection (a), which, in the opinion of the Comptroller General, may be pertinent.

“(3) Not later than 180 days after the date on which the Comptroller General receives a report under subsection (b), the Comptroller General shall submit to Congress a report containing the results of the review conducted under paragraph (1) with respect to the preceding year.”

(2)
Amendments relating to compliance with fiscal control and accounting policies and procedures.— Section 104(c) of the Congressional Award Act (2 U.S.C. 804(c)) is amended—
(A)
in paragraph (1), in the first sentence, by—
(i)
inserting “ policies and” before “ procedures”; and
(ii)
striking “ fund”; and
(B)
in paragraph (2)(A)—
(i)
in the first sentence, by striking “ The Comptroller General of the United States” and inserting “ The independent public accountant conducting the annual audit of the financial records of the Board pursuant to section 107(a)”; and
(ii)
in the second sentence, by striking “ the Comptroller General” and inserting “ the independent public accountant”.
(3)
Effective date.— The amendments made by this subsection shall take effect on October 1, 2014.
(d)
Annual GAO Review of Proposed HHS Recovery Threshold.— The third sentence of section 1862(b)(9)(B)(i) of the Social Security Act (42 U.S.C. 1395y(b)(9)(B)(i)) is amended by striking “ for a year” and inserting “ for 2014”.