Requires the Comptroller General to develop and implement a systematic process to: (1) review audits by Inspectors General or external auditors of executive agency and government corporation programs, projects, and activities funded through earmarks; and (2) conduct annually an appropriate number of Government Accountability Office (GAO) audits of such earmark-funded programs, projects, and activities.
Requires the Comptroller General to report to Congress on the results of: (1) audits of executive agency and government corporation financial statements by Inspector Generals or external auditors which were then submitted to GAO; (2) GAO reviews of such audits; and (3) annual GAO audits of earmark-funded agency programs, projects, and activities.
Revises audit requirements for nonfederal entities that expend federal awards totaling at least $300,000 or another amount specified by the Director of the General Assistance Administration. Requires submission to the Comptroller General of the results of all executive agency and government corporation audits of earmark-funded programs, projects, or activities.
[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 113 Introduced in House (IH)]
111th CONGRESS
1st Session
H. R. 113
To provide for audits of programs, projects, and activities funded
through earmarks.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 6, 2009
Mr. Fortenberry introduced the following bill; which was referred to
the Committee on Oversight and Government Reform
_______________________________________________________________________
A BILL
To provide for audits of programs, projects, and activities funded
through earmarks.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. ACCOUNTABILITY FOR EXPENDITURE OF CONGRESSIONAL EARMARKS.
(a) Government Accountability Office Audits of Earmark Funded
Programs, Projects, and Activities.--Section 3523 of such title is
amended by adding at the end the following:
``(d)(1) For programs, projects, and activities carried out during
fiscal year 2010 and any fiscal year thereafter, the Comptroller
General shall develop and implement a systematic process to--
``(A) review audits of programs, projects, and activities
funded through earmarks and submitted to the Comptroller
General under section 3521(j) and section 9105(d); and
``(B) annually conduct such number of audits of programs,
projects, and activities funded through earmarks (as defined in
section 3521(j)) as the Comptroller General determines to be
appropriate.
``(2) Not later than March 31 of fiscal year 2011 and each fiscal
year thereafter, the Comptroller General shall submit to Congress a
report containing, for programs, projects, or activities conducted
during the previous fiscal year under paragraph (1), the results of--
``(A) audits submitted to the Comptroller General under
section 3521(j) and under section 9105(d);
``(B) reviews of audits by the Comptroller General under
paragraph (1)(A); and
``(C) audits the Comptroller General conducts under
paragraph (1)(B).''.
(b) Agency Reports on Earmark Funded Programs, Projects, and
Activities.--Section 3521 of title 31, United States Code, is amended
by adding at the end the following:
``(j)(1) If an agency conducts an audit of any program, project, or
activity that is administered by the agency and is funded through an
earmark, the agency shall, at the time a person submits a report under
subsection (f) concerning the audited financial statement for the
accounts associated with such program, project, or activity, submit to
the Comptroller General of the United States the results of the audit.
``(2) If an auditor submits to an agency, under section 7502(k),
the results of audit of any program, project, or activity funded
through an earmark, the agency shall, at the time described in
paragraph (1), submit such results to the Comptroller General.
``(3) For purposes of this subsection, the term `funded through an
earmark' means that the program, project, or activity is included on--
``(A) a list of `congressional earmarks' generated under
the Rules of the House of Representatives;
``(B) a list of `congressionally directed spending'
generated under the Standing Rules of the Senate; or
``(C) on both such lists.''.
(c) Non-Federal Entity Reports on Earmark Funded Programs,
Projects, and Activities.--Section 7502 of such title is amended by
adding at the end the following:
``(k) If a non-Federal entity described in subsection (a)(1)(A) has
an audit made of any program, project, or activity that is administered
by the entity and is funded through an earmark (as defined in section
3521(j)), the auditor of such program, project, or activity shall, not
later than the date set by the Director, submit to the agency with
jurisdiction over such program, project, or activity the results of the
audit.''.
(d) Government Corporation Reports on Earmark Funded Programs,
Projects, and Activities.--Section 9105 of such title is amended by
adding at the end the following:
``(d) If the Inspector General of a Government corporation or an
independent external auditor described in subsection (a)(1) conducts an
audit of any program, project, or activity that is administered by the
corporation and is funded through an earmark (as defined in section
3521(j)), such Inspector General or auditor shall, upon completion of
the audit, submit the results of the audit to the Comptroller General
of the United States.''.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Oversight and Government Reform.
Referred to the Subcommittee on Government Management, Organization, and Procurement.
Llama 3.2 · runs locally in your browser
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line