Government Audit Reform Act of 2010 - Expresses the sense of Congress that the Director of the Office of Management and Budget (OMB) should follow the recommendations of the Government Accountability Office (GAO) report entitled "Single Audit: Opportunities Exist to Improve the Single Audit Process and Oversight" (GAO-09-307R), issued March 13, 2009.
Amends the Single Audit Act of 1984 to require the OMB Director (or a designee) to monitor and report annually to specified congressional committees and the Comptroller General on the risk, cost-benefit, efficiency, and effectiveness of the implementation of this Act by federal agencies by: (1) evaluating such implementation governmentwide; and (2) identifying additional guidance and resources necessary to improve such implementation, including revisions to regulations, best practices, and processes.
Requires the OMB Director to designate an OMB office or another federal entity (oversight entity) to act on OMB's behalf in such monitoring and reporting.
Requires the OMB Director (or a designated oversight entity) to evaluate and report to specified congressional committees and the Comptroller General on the process for the single audit and the program-specific audit to identify simplified alternatives for achieving the purposes of the Single Audit Act of 1984 and the Single Audit Act Amendments of 1996 for the audits of small recipients that also achieve the proper balance between risk and cost-effective accountability for small and large recipients.
Requires the OMB Director to evaluate and report to specified congressional committees and the Comptroller General on the implementation of the recommendations made to it by the President's Council on Integrity and Efficiency in the report entitled "Report on National Single Audit Sampling Project," dated June 2007.
Establishes a deadline for OMB to designate such oversight entity.
[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5018 Introduced in House (IH)]
111th CONGRESS
2d Session
H. R. 5018
To amend title 31, United States Code, to direct the Director of the
Office of Management and Budget to improve oversight of the single
audit process, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 14, 2010
Ms. Bean (for herself and Mr. Conaway) introduced the following bill;
which was referred to the Committee on Oversight and Government Reform
_______________________________________________________________________
A BILL
To amend title 31, United States Code, to direct the Director of the
Office of Management and Budget to improve oversight of the single
audit process, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Government Audit Reform Act of
2010''.
SEC. 2. SENSE OF CONGRESS.
It is the sense of Congress that the Director of the Office of
Management and Budget should follow the recommendations of the
Government Accountability Office report entitled ``Single Audit:
Opportunities Exist to Improve the Single Audit Process and Oversight''
(GAO-09-307R), issued March 13, 2009.
SEC. 3. OVERSIGHT OF THE SINGLE AUDIT PROCESS.
(a) Amendment to Single Audit Act.--
(1) In general.--Chapter 75 of title 31, United States
Code, is amended by adding at the end the following new
section:
``Sec. 7508. Oversight and evaluation
``(a) Oversight and Evaluation.--The Director, or the head of the
office or entity designated by the Director under subsection (c), shall
monitor the risk, cost-benefit, efficiency, and effectiveness of the
implementation by Federal agencies of this chapter by--
``(1) evaluating such implementation governmentwide; and
``(2) identifying additional guidance and resources
necessary to improve such implementation, including revisions
to regulations, best practices, and processes.
``(b) Report.--The Director, or the head of the office or entity
designated by the Director under subsection (c), shall submit to the
Committee on Homeland Security and Governmental Affairs of the Senate,
the Committee on Oversight and Government Reform of the House of
Representatives, and the Comptroller General of the United States a
report that includes the findings under subsection (a). The report
shall be submitted not later than September 30 of each year and shall
cover the previous year.
``(c) Designation of Oversight Entity.--The Director of the Office
of Management and Budget shall designate an office in the Office of
Management and Budget or another Federal entity to act on behalf of the
Director under subsection (a) and submit to the Committee on Homeland
Security and Governmental Affairs of the Senate, the Committee on
Oversight and Government Reform of the House of Representatives, and
the Comptroller General of the United States a report that describes
such office or entity and the resources made available to such office
or entity to adequately implement the provisions of this section.''.
(2) Clerical amendment.--The table of sections at the
beginning of chapter 75 of title 31, United States Code, is
amended by inserting after the item relating to section 7507
the following new item:
``7508. Oversight and evaluation.''.
(b) Simplified Audit Process.--
(1) Evaluation.--The Director, or the head of the office or
entity designated by the Director under section 7508(c) of
title 31, United States Code, shall evaluate the process for
the single audit and the program-specific audit under chapter
75 of title 31, United States Code, to identify simplified
alternatives for achieving the purposes of the Single Audit Act
of 1984 (Public Law 98-502; 98 Stat. 2327; 31 U.S.C. 7501 note)
and the Single Audit Act Amendments of 1996 (Public Law 104-
156; 110 Stat. 1396; 31 U.S.C. 7501 note) for the audits of
small recipients that also achieve the proper balance between
risk and cost-effective accountability for small and large
recipients.
(2) Report.--Not later than 6 months after the date of the
enactment of this Act, the Director, or the head of the office
or entity designated by the Director under section 7508(c) of
title 31, United States Code, shall submit to the Committee on
Homeland Security and Governmental Affairs of the Senate, the
Committee on Oversight and Government Reform of the House of
Representatives, and the Comptroller General of the United
States, a report on the results of the evaluation under
paragraph (1).
(3) Definitions.--In this subsection:
(A) Director.--The term ``Director'' means the
Director of the Office of Management and Budget.
(B) Large recipient.--The term ``large recipient''
means a non-Federal entity that expends a total amount
of Federal awards equal to or in excess of $300,000 or
such other amount specified by the Director under
section 7502(a)(3) of title 31, United States Code, in
any fiscal year.
(C) Non-federal entity.--The term ``non-Federal
entity'' has the meaning given that term under section
7501 of title 31, United States Code.
(D) Small recipient.--The term ``small recipient''
means a non-Federal entity that expends a total amount
of Federal awards of less than $300,000 or such other
amount specified by the Director under section
7502(a)(3) of title 31, United States Code, in any
fiscal year.
(c) Implementation of Recommendations To Improve Audit Quality.--
(1) Evaluation.--The Director of the Office of Management
and Budget shall evaluate the implementation of the
recommendations made to the Office of Management and Budget by
the President's Council on Integrity and Efficiency in the
report entitled ``Report on National Single Audit Sampling
Project,'' dated June 2007.
(2) Report.--Not later than 6 months after the date of the
enactment of this Act, the Director of the Office of Management
and Budget shall submit to the Committee on Homeland Security
and Governmental Affairs of the Senate, the Committee on
Oversight and Government Reform of the House of
Representatives, and the Comptroller General of the United
States a report on the results of the evaluation under
paragraph (1).
(d) Deadline for Designation of Oversight Entity.--Not later than
60 days after the date of the enactment of this Act, the Director of
the Office of Management and Budget shall designate an office in the
Office of Management and Budget or another Federal entity under section
7508(c) of title 31, United States Code.
<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.
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