#aaeth ,,congress  #b;d ,session  ,s4   
#bbgf  ,,an ,,act  ,to require agencies 
to submit reports on outstanding        
recommendations in the annual budget    
justification submitted to ,congress4   
#a4 ,short title ,this ,act may be cited
 as the ,good ,accounting ,obligation in
 ,government ,act or the ,,gao-,,ig     
,act4  #b4 ,reports on outstanding      
,government ,accountability ,office and 
,inspector ,general recommendations  7a7
 ,definition ,in this section1 the term 
agency means-- 7#a7 a designated        
,federal entity1 as defined in section  
#h;,g7a77#b7 of the ,inspector ,general 
,act of #aigh 7#e ,u4,s4,c4 ,app472     
7#b7 an establishment1 as defined in    
section #ab7b7 of the ,inspector        
,general ,act of #aigh 7#e ,u4,s4,c4    
,app472 and  7#c7 legislative branch    
agencies1 including the ,government     
,publishing ,office1 the ,library of    
,congress1 the ,office of the ,architect
 of the ,capitol1 and the ,united       
,states ,capitol ,police4  7b7 ,required

 reports ,in the annual budget          
justification submitted to ,congress1 as
 submitted with the budget of the       
,president under section #aaje of title 
#ca1 ,united ,states ,code1 each agency 
shall include-- 7#a7 a report listing   
each public recommendation of the       
,government ,accountability ,office that
 is designated by the ,government       
,accountability ,office as open or      
closed1 unimplemented for a period of   
not less than #a year preceding the date
 on which the annual budget             
justification is submitted2  7#b7 a     
report listing each public              
recommendation for corrective action    
from the ,office of ,inspector ,general 
of the agency that-- 7,a7 was published 
not less than #a year before the date on
 which the annual budget justification  
is submitted2 and  7,b7 for which no    
final action was taken as of the date on
 which the annual budget justification  
is submitted2 and  7#c7 a report on the 
implementation status of each public    

recommendation described in paragraphs  
7#a7 and 7#b71 which shall include--    
7,a7 with respect to a public           
recommendation that is designated by the
 ,government ,accountability ,office as 
open or closed1 unimplemented-- 7i7 that
 the agency has decided not to          
implement1 a detailed justification for 
the decision2 or  7ii7 that the agency  
has decided to adopt1 a timeline for    
full implementation1 to the extent      
practicable1 if the agency determines   
that the recommendation has clear budget
 implications2  7,b7 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 taken1 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   
pertains2  7,c7 with respect to an      
outstanding unimplemented public        

recommendation from the ,office of      
,inspector ,general of the agency that  
the agency has decided to adopt1 a      
timeline for implementation2  7,d7 an   
explanation for any discrepancy         
between-- 7i7 the reports submitted     
under paragraphs 7#a7 and 7#b72  7ii7   
the semiannual reports submitted by the 
,office of ,inspector ,general of the   
agency under section #e of the          
,inspector ,general ,act of #aigh 7#e   
,u4,s4,c4 ,app472 and  7iii7 reports    
submitted by the ,government            
,accountability ,office relating to     
public recommendations that are         
designated by the ,government           
,accountability ,office as open or      
closed1 unimplemented2 and  7,e7 for the
 first #ab months after a public        
recommendation is made1 if the agency is
 determining whether to implement the   
public recommendation1 a statement      
describing that the agency is doing so1 
which shall exempt the agency from the  
requirements under subparagraphs 7,b7   

and 7,c7 with respect to that public    
recommendation4  7c7 ,copies of         
submissions ,each agency shall provide a
 copy of the information submitted under
 subsection 7b7 to the ,government      
,accountability ,office and the ,office 
of ,inspector ,general of the agency4   
#c4 ,timeline for agency statements     
,section #gbj7;b7 of title #ca1 ,united 
,states ,code1 is amended-- 7#a7 in     
paragraph 7#a71 by striking #fast and   
inserting #ahast2 and  7#b7 in paragraph
 7#b71 by striking #fj and inserting    
#ahj4  ,passed the ,senate ,december #f1
 #bjah4,secretary