S. 2276Senate115th Congress (2017-2019)Enacted

GAO-IG Act

Sponsored by Todd YoungSen. Todd Young (R-IN)
Introduced January 4, 2018

AI-Generated Summary

Updated April 15, 2026 at 7:57 PM UTC

The Good Accounting Obligation in Government (GAO‑IG) Act requires every federal agency, including legislative‑branch entities, to add a special report to its annual budget justification. The report must list any Government Accountability Office (GAO) recommendations that have been open or “closed‑unimplemented” for at least a year, as well as any Inspector General (IG) corrective‑action recommendations that are older than a year and still have no final action. Agencies must also explain the status of each recommendation, give reasons for not acting, and provide timelines for implementation where appropriate.

Key Provisions

  • Defines “agency” to include all designated federal entities, establishments, and legislative‑branch agencies such as the Library of Congress and Capitol Police.
  • In the annual budget justification, each agency must list GAO recommendations that are still open or closed‑unimplemented for at least one year.
  • The same budget justification must list IG corrective‑action recommendations that were published at least a year earlier and have no final action taken.
  • For each listed recommendation, agencies must report the implementation status, including a detailed justification if they choose not to act, or a timeline for implementation if they plan to act.
  • Agencies must explain any differences between their reports, the semi‑annual IG reports, and GAO reports, and provide a statement if they are still deciding whether to implement a new recommendation within the first 12 months.
  • Copies of these reports must be sent to both the GAO and the agency’s own Office of Inspector General.
  • Amends the statutory timeline references in title 31, changing “61st” to “181st” and “60” to “180” (a technical update).

Legislative Activity

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21 earlier actions
Became Law Latest Action

Became Public Law No: 115-414.

January 3, 2019

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SenateIntro Referral

Introduced in Senate

January 4, 2018

SenateIntro Referral

Read twice and referred to the Committee on Homeland Security and Governmental Affairs.

January 4, 2018

SenateCommittee

Committee on Homeland Security and Governmental Affairs. Ordered to be reported with an amendment in the nature of a substitute favorably.

June 13, 2018

SenateCommittee

Committee on Homeland Security and Governmental Affairs. Reported by Senator Johnson with an amendment in the nature of a substitute. With written report No. 115-331.

September 4, 2018

SenateCalendars

Placed on Senate Legislative Calendar under General Orders. Calendar No. 563.

September 4, 2018

SenateFloor

Measure laid before Senate by unanimous consent. (consideration: CR S7370-7371)

December 6, 2018

SenateFloor

The committee substitute withdrawn by Unanimous Consent. (CR S7370)

December 6, 2018

SenateFloor

Passed Senate with an amendment by Unanimous Consent.

December 6, 2018

SenateFloor

Message on Senate action sent to the House.

December 10, 2018

HouseFloor

Received in the House.

December 10, 2018 • 2:09 PM

HouseFloor

Held at the desk.

December 10, 2018 • 5:48 PM

HouseFloor

Mr. Walker moved to suspend the rules and pass the bill.

December 21, 2018 • 9:26 AM

HouseFloor

Considered under suspension of the rules. (consideration: CR H10526)

December 21, 2018 • 9:26 AM

HouseFloor

DEBATE - The House proceeded with forty minutes of debate on S. 2276.

December 21, 2018 • 9:26 AM

HouseFloor

At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

December 21, 2018 • 9:28 AM

HouseFloor

Considered as unfinished business. (consideration: CR H10536)

December 21, 2018 • 10:33 AM

SenateFloor

Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 382 - 2 (Roll no. 480).(text: CR H10526)

December 21, 2018 • 10:37 AM

HouseFloor

On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 382 - 2 (Roll no. 480). (text: CR H10526)

December 21, 2018 • 10:37 AM

HouseFloor

Motion to reconsider laid on the table Agreed to without objection.

December 21, 2018 • 10:37 AM

President

Presented to President.

December 27, 2018

Became Law

Signed by President.

January 3, 2019

Became Law

Became Public Law No: 115-414.

January 3, 2019

Floor Debate

8 members

What members said about S. 2276 on the floor

5 Republicans3 Democrats
Eric Swalwell
Rep. Eric SwalwellD-CA-15 · Dec 21, 2018

Mr. Speaker, I missed some votes on Wednesday, December 19, all votes on Thursday, December 20, and some votes today. Had I been present, I would have voted as follows: Roll Call Vote Number 440…

F. James Sensenbrenner, Jr.
Rep. F. James Sensenbrenner, Jr.R-WI-5 · Dec 21, 2018

Mr. Speaker, due to unavoidable circumstances, I was physically absent from the House of Representatives on December 21, 2018. On that day, I missed 9 recorded votes. I submit for the Record how I…

Jamie Raskin
Rep. Jamie RaskinD-MD-8 · Dec 21, 2018

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I support the bill, which is designed to promote the transparency and accountability of Federal agencies. It would require…

Mark Walker
Rep. Mark WalkerR-NC-6 · Dec 21, 2018

Mr. Speaker, I move to suspend the rules and pass the bill (S. 2276) to require agencies to submit reports on outstanding recommendations in the annual budget justification submitted to Congress. Mr.…

John Cornyn
Sen. John CornynR-TX · Dec 6, 2018

Mr. President, I ask unanimous consent that the Senate proceed to the immediate consideration of Calendar No. 563, S. 2276. I ask unanimous consent that the committee-reported amendment be withdrawn,…

Show 3 more
Bob Goodlatte
Rep. Bob GoodlatteR-VA-6 · Dec 21, 2018

Mr. Speaker, I was unavoidably detained. Had I been present, I would have voted ``yea'' on rollcall No. 475, ``yea'' on rollcall No. 476, ``yea'' on rollcall No. 477, ``yea'' on rollcall No. 478,…

Joseph D. Morelle
Rep. Joseph D. MorelleD-NY-25 · Dec 21, 2018

Mr. Speaker, I regrettably missed the vote on S. 3191, the Civil Rights Cold Case Records Collection Act, on Friday, December 21, 2018. I had intended to vote ``yes'' on rollcall vote No. 482.

Thomas Massie
Rep. Thomas MassieR-KY-4 · Dec 21, 2018

Mr. Speaker, on that I demand the yeas and nays.

Bill Text

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One Hundred Fifteenth Congress of the United States of America

2d Session

Begun and held at the City of Washington on Wednesday, the third day of January, two thousand and eighteen

S. 2276

AN ACT

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

1.

Short title

This Act may be cited as the Good Accounting Obligation in Government Act or the GAO–IG Act.

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.);

(2)

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

(3)

legislative branch agencies, including the Government Publishing Office, the Library of Congress, the Office of the Architect of the Capitol, and the United States Capitol Police.

(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 designated by the Government Accountability Office as open or closed, unimplemented for a period of not less than 1 year preceding 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 that—

(A)

was published not less than 1 year before the date on which the annual budget justification is submitted; and

(B)

for which no final action was 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 designated 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, to the extent practicable, if the agency determines that the recommendation has clear budget implications;

(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;

(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 designated by the Government Accountability Office as open or closed, unimplemented; and

(E)

for the first 12 months after a public recommendation is made, if the agency is determining whether to implement the public recommendation, a statement describing that the agency is doing so, which shall exempt the agency from the requirements under subparagraphs (B) and (C) with respect to that public recommendation.

(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.

3.

Timeline for agency statements

Section 720(b) of title 31, United States Code, is amended—

(1)

in paragraph (1), by striking 61st and inserting 181st; and

(2)

in paragraph (2), by striking 60 and inserting 180.

Speaker of the House of Representatives

Vice President of the United States and President of the Senate