skip navigation
search


NOTES:


Source

(Pub. L. 95–452, § 5, Oct. 12, 1978, 92 Stat. 1103; Pub. L. 97–252, title XI, § 1117(c), Sept. 8, 1982, 96 Stat. 752; Pub. L. 100–504, title I, §§ 102(g), 106, Oct. 18, 1988, 102 Stat. 2521, 2525; Pub. L. 104–208, div. A, title I, § 101(f) [title VIII, § 805(c)], Sept. 30, 1996, 110 Stat. 3009–314, 3009–393; Pub. L. 110–409, § 12, Oct. 14, 2008, 122 Stat. 4315; Pub. L. 111–203, title IX, § 989C, July 21, 2010, 124 Stat. 1945.)

References in Text

Section 05(b) of the Federal Financial Management Improvement Act of 1996, referred to in subsec. (a)(13), probably means section 101 (f) [title VIII, § 804(b)] of title I of Pub. L. 104–208, Sept. 30, 1996, 110 Stat. 3009–314, 3009–392, which relates to reports by the Inspector General, and is set out in a note under section 3512 of Title 31, Money and Finance.

Amendments

2010—Subsec. (a)(14) to (16). Pub. L. 111–203 added pars. (14) to (16).
2008—Subsec. (a)(6). Pub. L. 110–409, § 12(1)(B), struck out “audit” after “reporting period and for each”.
Pub. L. 110–409, § 12(1)(A), which directed insertion of “, inspection reports, and evaluation reports” after “audit reports” the first place appearing, was executed by making the insertion after “audit report” the first place appearing, to reflect the probable intent of Congress.
Subsec. (a)(8), (9). Pub. L. 110–409, § 12(1), in introductory provisions, inserted “, inspection reports, and evaluation reports” after “number of audit reports” and struck out “audit” before “reports—”.
Subsec. (a)(10). Pub. L. 110–409, § 12(2), which directed insertion of “, inspection reports, and evaluation reports” after “audit reports”, was executed by making the insertion after “audit report” to reflect the probable intent of Congress.
Subsec. (b)(2), (3). Pub. L. 110–409, § 12(1), in introductory provisions, inserted “, inspection reports, and evaluation reports” after “number of audit reports” and struck out “audit” before “reports—”.
1996—Subsec. (a)(13). Pub. L. 104–208 added par. (13).
1988—Subsec. (a)(6) to (12). Pub. L. 100–504, § 106(a), added pars. (6) to (12), and struck out former par. (6) which read as follows: “a listing of each audit report completed by the Office during the reporting period.”
Subsec. (b). Pub. L. 100–504, § 106(b), substituted “head of the establishment containing—” and pars. (1) to (4) for “head of the establishment containing any comments such head deems appropriate.”
Subsec. (c). Pub. L. 100–504, § 106(c), inserted at end “Within 60 days after the transmission of the semiannual reports of each establishment head to the Congress, the head of each establishment shall make copies of such report available to the public upon request and at a reasonable cost.”
Subsec. (e)(3). Pub. L. 100–504, § 102(g), substituted “Except to the extent and in the manner provided under section 6103(f) of the Internal Revenue Code of 1986, nothing” for “Nothing”.
Subsec. (f). Pub. L. 100–504, § 106(d), added subsec. (f).
1982—Subsec. (e). Pub. L. 97–252 added subsec. (e).

Effective Date of 2010 Amendment

Amendment by Pub. L. 111–203 effective 1 day after July 21, 2010, except as otherwise provided, see section 4 of Pub. L. 111–203, set out as an Effective Date note under section 5301 of Title 12, Banks and Banking.

Effective Date of 1996 Amendment

Amendment by Pub. L. 104–208 effective for fiscal year ending Sept. 30, 1997, see section 101 (f) [title VIII, § 807] of Pub. L. 104–208, set out in a Federal Financial Management Improvement note under section 3512 of Title 31, Money and Finance.

Effective Date of 1988 Amendment

Section 113 of title I of Pub. L. 100–504 provided that: “This title and the amendments made by this title [enacting sections 8B–8F of Pub. L. 95–452, set out in this Appendix, amending sections 2, 4–6, 8, 9, and 11 of Pub. L. 95–452, set out in this Appendix, sections 5315 and 5316 of this title, sections 405 and 1105 of Title 31, Money and Finance, and section 410 of Title 39, Postal Service, repealing sections 3521–3527 and 7138 of Title 42, The Public Health and Welfare, and section 231v of Title 45, Railroads, and enacting provisions set out as notes under sections 1, 8D, 8E, and 9 of Pub. L. 95–452, set out in this Appendix] shall take effect 180 days after the date of the enactment of this title [Oct. 18, 1988], except that section 5(a)(6) through (12) of the Inspector General Act of 1978 (as amended by section 106 (a) of this title) and section 5(b)(1) through (4) of the Inspector General Act of 1978 (as amended by section 106 (b) of this title) shall take effect 1 year after the date of the enactment of this title.”

Corrective Responses by Heads of Certain Establishments to Deficiencies Identified by Inspectors General

Pub. L. 111–203, title IX, § 989H, July 21, 2010, 124 Stat. 1948, provided that: “The Chairman of the Board of Governors of the Federal Reserve System, the Chairman of the Commodity Futures Trading Commission, the Chairman of the National Credit Union Administration, the Director of the Pension Benefit Guaranty Corporation, and the Chairman of the Securities and Exchange Commission shall each—
“(1) take action to address deficiencies identified by a report or investigation of the Inspector General of the establishment concerned; or
“(2) certify to both Houses of Congress that no action is necessary or appropriate in connection with a deficiency described in paragraph (1).”

Disclosure of Government Contractor Audit Findings

Pub. L. 110–181, div. A, title VIII, § 845, Jan. 28, 2008, 122 Stat. 240, provided that:
“(a) Required Annex on Significant Audit Findings.—
“(1) In general.—Each Inspector General appointed under the Inspector General Act of 1978 [Pub. L. 95–452, set out in this Appendix] shall submit, as part of the semiannual report submitted to Congress pursuant to section 5 of such Act, an annex on final, completed contract audit reports issued to the contracting activity containing significant audit findings issued during the period covered by the semiannual report concerned.
“(2) Elements.—Such annex shall include—
“(A) a list of such contract audit reports;
“(B) for each audit report, a brief description of the nature of the significant audit findings in the report; and
“(C) for each audit report, the specific amounts of costs identified as unsupported, questioned, or disallowed.
“(3) Information exempt from public disclosure.—(A) Nothing in this subsection shall be construed to require the release of information to the public that is exempt from public disclosure under section 552 (b) of title 5, United States Code.
“(B) For each element required by paragraph (2), the Inspector General concerned shall note each instance where information has been redacted in accordance with the requirements of section 552 (b) of title 5, United States Code, and submit an unredacted annex to the committees listed in subsection (d)(2) within 7 days after the issuance of the semiannual report.
“(b) Defense Contract Audit Agency Included.—For purposes of subsection (a), audits of the Defense Contract Audit Agency shall be included in the annex provided by the Inspector General of the Department of Defense if they include significant audit findings.
“(c) Exception.—Subsection (a) shall not apply to an Inspector General if no audits described in such subsection were issued during the covered period.
“(d) Submission of Individual Audits.—
“(1) Requirement.—The head of each Federal department or agency shall provide, within 14 days after a request in writing by the chairman or ranking member of any committee listed in paragraph (2), a full and unredacted copy of any audit described in subsection (a). Such copy shall include an identification of information in the audit exempt from public disclosure under section 552 (b) of title 5, United States Code.
“(2) Committees.—The committees listed in this paragraph are the following:
“(A) The Committee on Oversight and Government Reform of the House of Representatives.
“(B) The Committee on Homeland Security and Governmental Affairs of the Senate.
“(C) The Committees on Appropriations of the House of Representatives and the Senate.
“(D) With respect to the Department of Defense and the Department of Energy, the Committees on Armed Services of the Senate and House of Representatives.
“(E) The Committees of primary jurisdiction over the agency or department to which the request is made.
“(e) Classified Information.—Nothing in this section shall be interpreted to require the handling of classified information or information relating to intelligence sources and methods in a manner inconsistent with any law, regulation, executive order, or rule of the House of Representatives or of the Senate relating to the handling or protection of such information.
“(f) Definitions.—In this section:
“(1) Significant audit findings.—The term ‘significant audit findings’ includes—
“(A) unsupported, questioned, or disallowed costs in an amount in excess of $10,000,000; or
“(B) other findings that the Inspector General of the agency or department concerned determines to be significant.
“(2) Contract.—The term ‘contract’ includes a contract, an order placed under a task or delivery order contract, or a subcontract.”

Prompt Management Decisions and Implementation of Audit Recommendations

Pub. L. 103–355, title VI, § 6009, Oct. 13, 1994, 108 Stat. 3367, as amended by Pub. L. 104–106, div. A, title VIII, § 810, Feb. 10, 1996, 110 Stat. 394, provided that:
“(a) Management Decisions.—(1) The head of a Federal agency shall make management decisions on all findings and recommendations set forth in an audit report of the inspector general of the agency within a maximum of six months after the issuance of the report.
“(2) The head of a Federal agency shall make management decisions on all findings and recommendations set forth in an audit report of any auditor from outside the Federal Government within a maximum of six months after the date on which the head of the agency receives the report.
“(b) Completion of Final Action.—The head of a Federal agency shall complete final action on each management decision required with regard to a recommendation in an inspector general’s report under subsection (a)(1) within 12 months after the date of the inspector general’s report. If the head of the agency fails to complete final action with regard to a management decision within the 12-month period, the inspector general concerned shall identify the matter in each of the inspector general’s semiannual reports pursuant to section 5(a)(3) of the Inspector General Act of 1978 (5 U.S.C. App.) until final action on the management decision is completed.”

LII has no control over and does not endorse any external Internet site that contains links to or references LII.