To make certain reforms with respect to the Government Accountability Office, and for other purposes.

SA 5264. Mr. REID (for Mr. Lieberman) proposed an amendment to the
bill H.R. 5683, to make certain reforms with respect to the Government
Accountability Office, and for other purposes; as follows:

Strike all after the enacting clause and insert the
following:

SECTION 1. SHORT TITLE; REFERENCES; TABLE OF CONTENTS.

(a) Short Title.--This Act may be cited as the ``Government
Accountability Office Act of 2008''.
(b) References.--Except as otherwise expressly provided,
whenever in this Act an amendment is expressed in terms of an
amendment to a section or other provision, the reference
shall be considered to be made to a section or other
provision of title 31, United States Code.
(c) Table of Contents.--The table of contents for this Act
is as follows:

Sec. 1. Short title; references; table of contents.
Sec. 2. Provisions relating to future annual pay adjustments.
Sec. 3. Pay adjustment relating to certain previous years.
Sec. 4.  Lump-sum payment for certain performance-based compensation.
Sec. 5. Inspector General.
Sec. 6. Reimbursement of audit costs.
Sec. 7. Financial disclosure requirements.
Sec. 8. Highest basic pay rate.
Sec. 9. Additional authorities.

SEC. 2. PROVISIONS RELATING TO FUTURE ANNUAL PAY ADJUSTMENTS.

(a) In General.--Section 732 is amended by adding at the
end the following:
``(j)(1) For purposes of this subsection--
``(A) the term `pay increase', as used with respect to an
officer or employee in connection with a year, means the
total increase in the rate of basic pay (expressed as a
percentage) of such officer or employee, taking effect under
section 731(b) and subsection (c)(3) in such year;
``(B) the term `required minimum percentage', as used with
respect to an officer or employee in connection with a year,
means the percentage equal to the total increase in rates of
basic pay (expressed as a percentage) taking effect under
sections 5303 and 5304-5304a of title 5 in such year with
respect to General Schedule positions within the pay locality
(as defined by section 5302(5) of title 5) in which the
position of such officer or employee is located;
``(C) the term `covered officer or employee', as used with
respect to a pay increase, means any individual--
``(i) who is an officer or employee of the Government
Accountability Office, other than an officer or employee
described in subparagraph (A), (B), or (C) of section 4(c)(1)
of the Government Accountability Office Act of 2008,
determined as of the effective date of such pay increase; and
``(ii) whose performance is at least at a satisfactory
level, as determined by the Comptroller General under the
provisions of subsection (c)(3) for purposes of the
adjustment taking effect under such provisions in such year;
and
``(D) the term `nonpermanent merit pay' means any amount
payable under section 731(b) which does not constitute basic
pay.
``(2)(A) Notwithstanding any other provision of this
chapter, if (disregarding this subsection) the pay increase
that would otherwise take effect with respect to a covered
officer or employee in a year would be less than the required
minimum percentage for such officer or employee in such year,
the Comptroller General shall provide for a further increase
in the rate of basic pay of such officer or employee.
``(B) The further increase under this subsection--
``(i) shall be equal to the amount necessary to make up for
the shortfall described in subparagraph (A); and
``(ii) shall take effect as of the same date as the pay
increase otherwise taking effect in such year.
``(C) Nothing in this paragraph shall be considered to
permit or require that a rate of basic pay be increased to an
amount inconsistent with the limitation set forth in
subsection (c)(2).
``(D) If (disregarding this subsection) the covered officer
or employee would also have received any nonpermanent merit
pay in such year, such nonpermanent merit pay shall be
decreased by an amount equal to the portion of such officer's
or employee's basic pay for such year which is attributable
to the further increase described in subparagraph (A) (as
determined by the Comptroller General), but to not less than
zero.
``(3) Notwithstanding any other provision of this chapter,
the effective date of any pay increase (within the meaning of
paragraph (1)(A)) taking effect with respect to a covered
officer or employee in any year shall be the same as the
effective date of any adjustment taking effect under section
5303 of title 5 with respect to statutory pay systems (as
defined by section 5302(1) of title 5) in such year.''.
(b) Effective Date.--The amendment made by this section
shall apply with respect to any pay increase (as defined by
such amendment) taking effect on or after the date of the
enactment of this Act.

SEC. 3. PAY ADJUSTMENT RELATING TO CERTAIN PREVIOUS YEARS.

(a) Applicability.--This section applies in the case of any
individual who, as of the date of the enactment of this Act,
is an officer or employee of the Government Accountability
Office, excluding--
(1) an officer or employee described in subparagraph (A),
(B), or (C) of section 4(c)(1); and
(2) an officer or employee who received both a 2.6 percent
pay increase in January 2006 and a 2.4 percent pay increase
in February 2007.
(b) Pay Increase Defined.--For purposes of this section,
the term ``pay increase'', as used with respect to an officer
or employee in connection with a year, means the total
increase in the rate of basic pay (expressed as a percentage)
of such officer or employee, taking effect under sections
731(b) and 732(c)(3) of title 31, United States Code, in such
year.
(c) Prospective Effect.--Effective with respect to pay for
service performed in any pay period beginning after the end
of the 6-month period beginning on the date of the enactment
of this Act (or such earlier date as the Comptroller General
may specify), the rate of basic pay for each individual to
whom this section applies shall be determined as if such
individual had received both a 2.6 percent pay increase for
2006 and a 2.4 percent pay increase for 2007, subject to
subsection (e).
(d) Lump-Sum Payment.--Not later than 6 months after the
date of the enactment of this Act, the Comptroller General
shall, subject to the availability of appropriations, pay to
each individual to whom this section applies a lump-sum
payment. Subject to subsection (e), such lump-sum payment
shall be equal to--
(1)(A) the total amount of basic pay that would have been
paid to the individual, for service performed during the
period beginning on the effective date of the pay increase
for 2006 and ending on the day before the effective date of
the pay adjustment under subsection (c) (or, if earlier, the
date on which the individual retires or otherwise ceases to
be employed by the Government Accountability Office), if such
individual had received both a 2.6 percent pay increase for
2006 and a 2.4 percent pay increase for 2007, minus
(B) the total amount of basic pay that was in fact paid to
the individual for service performed during the period
described in subparagraph (A); and
(2) increased by 4 percent of the amount calculated under
paragraph (1).
Eligibility for a lump-sum payment under this subsection
shall be determined solely on the basis of whether an
individual satisfies the requirements of subsection (a) (to
be considered an individual to whom this section applies),
and without regard to such individual's employment status as
of any date following the date of the enactment of this Act
or any other factor.
(e) Conditions.--Nothing in subsection (c) or (d) shall be
considered to permit or require--
(1) the payment of any rate (or portion of the lump-sum
amount as calculated under subsection (d)(1) based on a rate)
for any pay period, to the extent that such rate would be (or
would have been) inconsistent with the limitation that
applies (or that applied) with respect to such pay period
under section 732(c)(2) of title 31, United States Code; or

[[Page S8069]]

(2) the payment of any rate or amount based on the pay
increase for 2006 or 2007 (as the case may be), if--
(A) the performance of the officer or employee involved was
not at a satisfactory level, as determined by the Comptroller
General under paragraph (3) of section 732(c) of such title
31 for purposes of the adjustment under such paragraph for
that year; or
(B) the individual involved was not an officer or employee
of the Government Accountability Office on the date as of
which that increase took effect.
As used in paragraph (2)(A), the term ``satisfactory''
includes a rating of ``meets expectations'' (within the
meaning of the performance appraisal system used for purposes
of the adjustment under section 732(c)(3) of such title 31
for the year involved).
(f) Retirement.--
(1) In general.--The portion of the lump-sum payment paid
under subsection (d) to an officer or employee as calculated
under subsection (d)(1) shall, for purposes of any
determination of the average pay (as defined by section 8331
or 8401 of title 5, United States Code) which is used to
compute an annuity under subchapter III of chapter 83 or
chapter 84 of such title--
(A) be treated as basic pay (as defined by section 8331 or
8401 of such title); and
(B) be allocated to the biweekly pay periods covered by
subsection (d).
(2) Contributions to civil service retirement and
disability retirement fund.--
(A) Employee contributions.--The Government Accountability
Office shall deduct and withhold from the lump-sum payment
paid to each employee under subsection (d) an amount equal to
the difference between--
(i) employee contributions that would have been deducted
and withheld from pay under section 8334 or 8422 of title 5,
United States Code, if the portion of the lump-sum payment as
calculated under subsection (d)(1) had been additionally paid
as basic pay during the period described under subsection
(d)(1) of this section; and
(ii) employee contributions that were actually deducted and
withheld from pay under section 8334 or 8422 of title 5,
United States Code, during that period.
(B) Agency contributions and payment to the fund.--Not
later than 9 months after the Government Accountability
Office makes the lump-sum payments under subsection (d), the
Government Accountability Office shall pay into the Civil
Service Retirement and Disability Fund--
(i) the amount of each deduction and withholding under
subparagraph (A); and
(ii) an amount for applicable agency contributions under
section 8334 or 8423 of title 5, United states Code, based on
payments made under clause (i).
(g) Exclusive Remedy.--This section constitutes the
exclusive remedy that any individuals to whom this section
applies (as described in subsection (a)) have for any claim
that they are owed any monies denied to them in the form of a
pay increase for 2006 or 2007 under section 732(c)(3) of
title 31, United States Code, or any other law.
Notwithstanding any other provision of law, no court or
administrative body, including the Government Accountability
Office Personnel Appeals Board, shall have jurisdiction to
entertain any civil action or other civil proceeding based on
the claim of such individuals that they were due money in the
form of a pay increase for 2006 or 2007 pursuant to such
section 732(c)(3) or any other law.

SEC. 4. LUMP-SUM PAYMENT FOR CERTAIN PERFORMANCE-BASED
COMPENSATION.

(a) In General.--Not later than 6 months after the date of
the enactment of this Act, the Comptroller General shall,
subject to the availability of appropriations, pay to each
qualified individual a lump-sum payment equal to the amount
of performance-based compensation such individual was denied
for 2006, as determined under subsection (b).
(b) Amount.--The amount payable to a qualified individual
under this section shall be equal to--
(1) the total amount of performance-based compensation such
individual would have earned for 2006 (determined by applying
the Government Accountability Office's performance-based
compensation system under GAO Orders 2540.3 and 2540.4, as in
effect in 2006) if such individual had not had a salary equal
to or greater than the maximum for such individual's band (as
further described in subsection (c)(2)), less
(2) the total amount of performance-based compensation such
individual was in fact granted, in January 2006, for that
year.
(c) Qualified Individual.--For purposes of this section,
the term ``qualified individual'' means an individual who--
(1) as of the date of the enactment of this Act, is an
officer or employee of the Government Accountability Office,
excluding--
(A) an individual holding a position subject to section
732a or 733 of title 31, United States Code (disregarding
section 732a(b) and 733(c) of such title);
(B) a Federal Wage System employee; and
(C) an individual participating in a development program
under which such individual receives performance appraisals,
and is eligible to receive permanent merit pay increases,
more than once a year; and
(2) as of January 22, 2006, was a Band I staff member with
a salary above the Band I cap, a Band IIA staff member with a
salary above the Band IIA cap, or an administrative
professional or support staff member with a salary above the
cap for that individual's pay band (determined in accordance
with the orders cited in subsection (b)(1)).
(d) Exclusive Remedy.--This section constitutes the
exclusive remedy that any officers and employees (as
described in subsection (c)) have for any claim that they are
owed any monies denied to them in the form of merit pay for
2006 under section 731(b) of title 31, United States Code, or
any other law. Notwithstanding any other provision of law, no
court or administrative body in the United States, including
the Government Accountability Office Personnel Appeals Board,
shall have jurisdiction to entertain any civil action or
other civil proceeding based on the claim of such officers or
employees that they were due money in the form of merit pay
for 2006 pursuant to such section 731(b) or any other law.
(e) Definitions.--For purposes of this section--
(1) the term ``performance-based compensation'' has the
meaning given such term under the Government Accountability
Office's performance-based compensation system under GAO
Orders 2540.3 and 2540.4, as in effect in 2006; and
(2) the term ``permanent merit pay increase'' means an
increase under section 731(b) of title 31, United States
Code, in a rate of basic pay.

SEC. 5. INSPECTOR GENERAL.

(a) In General.--Subchapter I of chapter 7 is amended by
adding at the end the following:

``Sec. 705. Inspector General for the Government
Accountability Office

``(a) Establishment of Office.--There is established an
Office of the Inspector General in the Government
Accountability Office, to--
``(1) conduct and supervise audits consistent with
generally accepted government auditing standards and
investigations relating to the Government Accountability
Office;
``(2) provide leadership and coordination and recommend
policies, to promote economy, efficiency, and effectiveness
in the Government Accountability Office; and
``(3) keep the Comptroller General and Congress fully and
currently informed concerning fraud and other serious
problems, abuses, and deficiencies relating to the
administration of programs and operations of the Government
Accountability Office.
``(b) Appointment, Supervision, and Removal.--
``(1) The Office of the Inspector General shall be headed
by an Inspector General, who shall be appointed by the
Comptroller General without regard to political affiliation
and solely on the basis of integrity and demonstrated ability
in accounting, auditing, financial analysis, law, management
analysis, public administration, or investigations. The
Inspector General shall report to, and be under the general
supervision of, the Comptroller General.
``(2) The Inspector General may be removed from office by
the Comptroller General. The Comptroller General shall,
promptly upon such removal, communicate in writing the
reasons for any such removal to each House of Congress.
``(3) The Inspector General shall be paid at an annual rate
of pay equal to $5,000 less than the annual rate of pay of
the Comptroller General, and may not receive any cash award
or bonus, including any award under chapter 45 of title 5.
``(c) Authority of Inspector General.--In addition to the
authority otherwise provided by this section, the Inspector
General, in carrying out the provisions of this section,
may--
``(1) have access to all records, reports, audits, reviews,
documents, papers, recommendations, or other material that
relate to programs and operations of the Government
Accountability Office;
``(2) make such investigations and reports relating to the
administration of the programs and operations of the
Government Accountability Office as are, in the judgment of
the Inspector General, necessary or desirable;
``(3) request such documents and information as may be
necessary for carrying out the duties and responsibilities
provided by this section from any Federal agency;
``(4) in the performance of the functions assigned by this
section, obtain all information, documents, reports, answers,
records, accounts, papers, and other data and documentary
evidence from a person not in the United States Government or
from a Federal agency, to the same extent and in the same
manner as the Comptroller General under the authority and
procedures available to the Comptroller General in section
716 of this title;
``(5) administer to or take from any person an oath,
affirmation, or affidavit, whenever necessary in the
performance of the functions assigned by this section, which
oath, affirmation, or affidavit when administered or taken by
or before an employee of the Office of Inspector General
designated by the Inspector General shall have the same force
and effect as if administered or taken by or before an
officer having a seal;
``(6) have direct and prompt access to the Comptroller
General when necessary for any purpose pertaining to the
performance of functions and responsibilities under this
section;
``(7) report expeditiously to the Attorney General whenever
the Inspector General has reasonable grounds to believe there
has been a violation of Federal criminal law; and
``(8) provide copies of all reports to the Audit Advisory
Committee of the Government Accountability Office and provide
such

[[Page S8070]]

additional information in connection with such reports as is
requested by the Committee.
``(d) Complaints by Employees.--
``(1) The Inspector General--
``(A) subject to subparagraph (B), may receive, review, and
investigate, as the Inspector General considers appropriate,
complaints or information from an employee of the Government
Accountability Office concerning the possible existence of an
activity constituting a violation of any law, rule, or
regulation, mismanagement, or a gross waste of funds; and
``(B) shall refer complaints or information concerning
violations of personnel law, rules, or regulations to
established investigative and adjudicative entities of the
Government Accountability Office.
``(2) The Inspector General shall not, after receipt of a
complaint or information from an employee, disclose the
identity of the employee without the consent of the employee,
unless the Inspector General determines such disclosure is
unavoidable during the course of the investigation.
``(3) Any employee who has authority to take, direct others
to take, recommend, or approve any personnel action, shall
not, with respect to such authority, take or threaten to take
any action against any employee as a reprisal for making a
complaint or disclosing information to the Inspector General,
unless the complaint was made or the information disclosed
with the knowledge that it was false or with willful
disregard for its truth or falsity.
``(e) Semiannual Reports.--(1) The Inspector General shall
submit semiannual reports summarizing the activities of the
Office of the Inspector General to the Comptroller General.
Such reports shall include, but need not be limited to--
``(A) a summary of each significant report made during the
reporting period, including a description of significant
problems, abuses, and deficiencies disclosed by such report;
``(B) a description of the recommendations for corrective
action made with respect to significant problems, abuses, or
deficiencies described pursuant to subparagraph (A);
``(C) a summary of the progress made in implementing such
corrective action described pursuant to subparagraph (B); and
``(D) information concerning any disagreement the
Comptroller General has with a recommendation of the
Inspector General.
``(2) The Comptroller General shall transmit the semiannual
reports of the Inspector General, together with any comments
the Comptroller General considers appropriate, to Congress
within 30 days after receipt of such reports.
``(f) Independence in Carrying Out Duties and
Responsibilities.--The Comptroller General may not prevent or
prohibit the Inspector General from carrying out any of the
duties or responsibilities of the Inspector General under
this section.
``(g) Authority for Staff.--
``(1) In general.--The Inspector General shall select,
appoint, and employ (including fixing and adjusting the rates
of pay of) such personnel as may be necessary to carry out
this section consistent with the provisions of this title
governing selections, appointments, and employment (including
the fixing and adjusting the rates of pay) in the Government
Accountability Office. Such personnel shall be appointed,
promoted, and assigned only on the basis of merit and
fitness, but without regard to those provisions of title 5
governing appointments and other personnel actions in the
competitive service, except that no personnel of the Office
may be paid at an annual rate greater than $1,000 less than
the annual rate of pay of the Inspector General.
``(2) Experts and consultants.--The Inspector General may
procure temporary and intermittent services under section
3109 of title 5 at rates not to exceed the daily equivalent
of the annual rate of basic pay for level IV of the Executive
Schedule under section 5315 of such title.
``(3) Independence in appointing staff.--No individual may
carry out any of the duties or responsibilities of the Office
of the Inspector General unless the individual is appointed
by the Inspector General, or provides services obtained by
the Inspector General, pursuant to this paragraph.
``(4) Limitation on program responsibilities.--The
Inspector General and any individual carrying out any of the
duties or responsibilities of the Office of the Inspector
General are prohibited from performing any program
responsibilities.
``(h) Office Space.--The Comptroller General shall provide
the Office of the Inspector General--
``(1) appropriate and adequate office space;
``(2) such equipment, office supplies, and communications
facilities and services as may be necessary for the operation
of the Office of the Inspector General;
``(3) necessary maintenance services for such office space,
equipment, office supplies, and communications facilities;
and
``(4) equipment and facilities located in such office
space.
``(i) Definition.--As used in this section, the term
`Federal agency' means a department, agency, instrumentality,
or unit thereof, of the Federal Government.''.
(b) Incumbent.--The individual who serves in the position
of Inspector General of the Government Accountability Office
on the date of the enactment of this Act shall continue to
serve in such position subject to removal in accordance with
the amendments made by this section.
(c) Clerical Amendment.--The table of sections for chapter
7 is amended by inserting after the item relating to section
704 the following:

``705. Inspector General for the Government Accountability Office.''.

SEC. 6. REIMBURSEMENT OF AUDIT COSTS.

(a) In General.--Section 3521 is amended by adding at the
end the following:
``(i)(1) If the Government Accountability Office audits any
financial statement or related schedule which is prepared
under section 3515 by an executive agency (or component
thereof) for a fiscal year beginning on or after October 1,
2009, such executive agency (or component) shall reimburse
the Government Accountability Office for the cost of such
audit, if the Government Accountability Office audited the
statement or schedule of such executive agency (or component)
for fiscal year 2007.
``(2) Any executive agency (or component thereof) that
prepares a financial statement under section 3515 for a
fiscal year beginning on or after October 1, 2009, and that
requests, with the concurrence of the Inspector General of
such agency, the Government Accountability Office to conduct
the audit of such statement or any related schedule required
by section 3521 may reimburse the Government Accountability
Office for the cost of such audit.
``(3) For the audits conducted under paragraphs (1) and
(2), the Government Accountability Office shall consult prior
to the initiation of the audit with the relevant executive
agency (or component) and the Inspector General of such
agency on the scope, terms, and cost of such audit.
``(4) Any reimbursement under paragraph (1) or (2) shall be
deposited to a special account in the Treasury and shall be
available to the Government Accountability Office for such
purposes and in such amounts as are specified in annual
appropriations Acts.''.
(b) Conforming Amendment.--Section 1401 of title I of
Public Law 108-83 (31 U.S.C. 3523 note) is repealed,
effective October 1, 2010.

SEC. 7. FINANCIAL DISCLOSURE REQUIREMENTS.

Section 109(13)(B) of the Ethics in Government Act of 1978
(5 U.S.C. App.) is amended--
(1) in clause (i), by inserting ``(except any officer or
employee of the Government Accountability Office)'' after
``legislative branch'', and by striking ``and'' at the end;
(2) by redesignating clause (ii) as clause (iii); and
(3) by inserting after clause (i) the following:
``(ii) each officer or employee of the Government
Accountability Office who, for at least 60 consecutive days,
occupies a position for which the rate of basic pay, minus
the amount of locality pay that would have been authorized
under section 5304 of title 5, United States Code (had the
officer or employee been paid under the General Schedule) for
the locality within which the position of such officer or
employee is located (as determined by the Comptroller
General), is equal to or greater than 120 percent of the
minimum rate of basic pay payable for GS-15 of the General
Schedule; and''.

SEC. 8. HIGHEST BASIC PAY RATE.

Section 732(c)(2) is amended by striking ``highest basic
rate for GS-15;'' and inserting ``rate for level III of the
Executive Level, except that the total amount of cash
compensation in any year shall be subject to the limitations
provided under section 5307(a)(1) of title 5;''.

SEC. 9. ADDITIONAL AUTHORITIES.

(a) In General.--Section 731 is amended--
(1) by repealing subsection (d);
(2) in subsection (e)--
(A) in the matter before paragraph (1), by striking
``maximum daily rate for GS-18 under section 5332 of such
title'' and inserting ``daily rate for level IV of the
Executive Schedule''; and
(B) by striking ``more than--'' and all that follows and
inserting the following: ``more than 20 experts and
consultants may be procured for terms of not more than 3
years, but which shall be renewable.''; and
(3) by adding at the end the following:
``(j) Funds appropriated to the Government Accountability
Office for salaries and expenses are available for meals and
other related reasonable expenses incurred in connection with
recruitment.''.
(b) Conforming Amendments.--(1) Section 732a(b) is amended
by striking ``section 731(d), (e)(1), or (e)(2)'' and
inserting ``paragraph (1) or (2) of section 731(e)''.
(2) Section 733(c) is amended by striking ``(d),''.
(3) Section 735(a) is amended by striking ``731(c)-(e),''
and inserting ``731(c) and (e),''.

____________________