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S. 2276 - Good Accounting Obligation in Government Act

Sponsor: Todd Young (R)
Introduced: 2018-01-04
Bill Status: Placed on Senate Legislative Calendar under General Orders. Calendar No. 563.
 

Good Accounting Obligation in Government Act or the GAO-IG Act

This bill requires each federal agency, in its annual budget justification, to include a report on: (1) each public recommendation of the Government Accountability Office (GAO) that is classified as "open" or "closed, unimplemented"; (2) each public recommendation for corrective action from the agency's office of the inspector general (OIG) for which no final action has been taken; and (3) the implementation status of each such recommendation.

Each agency shall also provide a copy of this information to its OIG and to the GAO.

Full Text


115th CONGRESS
2d Session
S. 2276


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


IN THE SENATE OF THE UNITED STATES

January 4, 2018

    Mr. Young (for himself and Ms. Warren) introduced the following bill; which was read twice and referred to the Committee on Homeland Security and Governmental Affairs


A BILL

    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.); and

(2) an establishment, as defined in section 12(2) of the Inspector General Act of 1978 (5 U.S.C. App.).

(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 classified by the Government Accountability Office as “open” or “closed, unimplemented” as of 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 for which no final action has been 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 classified by the Government Accountability Office as “open” or “closed, unimplemented”—

(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;

(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; and

(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 classified by the Government Accountability Office as “open” or “closed, unimplemented”.

(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.


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