PROVISIONS TO ENSURE UNIFORMITY AND RELIABILITY OF REPORTS.

SEC. 106. PROVISIONS TO ENSURE UNIFORMITY AND RELIABILITY OF REPORTS. (a) Report Information Required on Audits.— Section 5(a) of the Inspector General Act of 1978 is amended by striking out “and” at the end of paragraph (5) and by striking out paragraph (6) and inserting in lieu thereof: 102 STAT. 2526 “(6) a listing, subdivided according to subject matter, of each audit report issued by the Office during the reporting period and for each audit report, where applicable, the total dollar value of questioned costs (including a separate category for the dollar value of unsupported costs) and the dollar value of recommendations that funds be put to better use; “(7) a summary of each particularly significant report; “(8) statistical tables showing the total number of audit reports and the total dollar value of questioned costs (including a separate category for the dollar value of unsupported costs), for audit reports— “(A) for which no management decision had been made by the commencement of the reporting period; “(B) which were issued during the reporting period; “(C) for which a management decision was made during the reporting period, including— “(i) the dollar value of disallowed costs; and “(ii) the dollar value of costs not disallowed; and “(D) for which no management decision has been made by the end of the reporting period; “(9) statistical tables showing the total number of audit reports and the dollar value of recommendations that funds be put to better use by management, for audit reports— “(A) for which no management decision had been made by the commencement of the reporting period; “(B) which were issued during the reporting period; “(C) for which a management decision was made during the reporting period, including— “(i) the dollar value of recommendations that were agreed to by management; and “(ii) the dollar value of recommendations that were not agreed to by management; and “(D) for which no management decision has been made by the end of the reporting period; “(10) a summary of each audit report issued before the commencement of the reporting period for which no management decision has been made by the end of the reporting period (including the date and title of each such report), an explanation of the reasons such management decision has not been made, and a statement concerning the desired timetable for achieving a management decision on each such report; “(11) a description and explanation of the reasons for any significant revised management decision made during the reporting period; and “(12) information concerning any significant management decision with which the Inspector General is in disagreement.”. (b) Report on Final Action.— Section 5(b) of such Act is amended by striking out “head of the establishment containing any comments such head deems appropriate.” and inserting in lieu thereof the following: “head of the establishment containing— “(1) any comments such head determines appropriate; “(2) statistical tables showing the total number of audit reports and the dollar value of disallowed costs, for audit reports— “(A) for which final action had not been taken by the commencement of the reporting period; 102 STAT. 2527 “(B) on which management decisions were made during the reporting period; “(C) for which final action was taken during the reporting period, including— “(i) the dollar value of disallowed costs that were recovered by management through collection, offset, property in lieu of cash, or otherwise; and “(ii) the dollar value of disallowed costs that were written off by management; and “(D) for which no final action has been taken by the end of the reporting period; “(3) statistical tables showing the total number of audit reports and the dollar value of recommendations that funds be put to better use by management agreed to in a management decision, for audit reports— “(A) for which final action had not been taken by the commencement of the reporting period; “(B) on which management decisions were made during the reporting period; “(C) for which final action was taken during the reporting period, including— “(i) the dollar value of recommendations that were actually completed; and “(ii) the dollar value of recommendations that management has subsequently concluded should not or could not be implemented or completed; and “(D) for which no final action has been taken by the end of the reporting period; and “(4) a statement with respect to audit reports on which management decisions have been made but final action has not been taken, other than audit reports on which a management decision was made within the preceding year, containing— “(A) a list of such audit reports and the date each such report was issued; “(B) the dollar value of disallowed costs for each report; “(C) the dollar value of recommendations that funds be put to better use agreed to by management for each report; and “(D) an explanation of the reasons final action has not been taken with respect to each such audit report, except that such statement may exclude such audit reports that are under formal administrative or judicial appeal or upon which management of an establishment has agreed to pursue a legislative solution, but shall identify the number of reports in each category so excluded.”. (c) Issuance of Report on Final Action.— Section 5(c) of such Act is amended by adding at the end thereof the following new sentence: “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.”. (d) Conforming Amendment; Definitions.— Section 5 of such Act is further amended by adding at the end thereof the following new subsection: “(f) As used in this section— “(1) the term ‘questioned cost’ means a cost that is questioned by the Office because of— 102 STAT. 2528 “(A) an alleged violation of a provision of a law, regulation, contract, grant, cooperative agreement, or other agreement or document governing the expenditure of funds; “(B) a finding that, at the time of the audit, such cost is not supported by adequate documentation; or “(C) a finding that the expenditure of funds for the intended purpose is unnecessary or unreasonable; “(2) the term ‘unsupported cost’ means a cost that is questioned by the Office because the Office found that, at the time of the audit, such cost is not supported by adequate documentation; “(3) the term ‘disallowed cost’ means a questioned cost that management, in a management decision, has sustained or agreed should not be charged to the Government; “(4) the term ‘recommendation that funds be put to better use’ means a recommendation by the Office that funds could be used more efficiently if management of an establishment took actions to implement and complete the recommendation, including— “(A) reductions in outlays; “(B) deobligation of funds from programs or operations; “(C) withdrawal of interest subsidy costs on loans or loan guarantees, insurance, or bonds; “(D) costs not incurred by implementing recommended improvements related to the operations of the establishment, a contractor or grantee; “(E) avoidance of unnecessary expenditures noted in preaward reviews of contract or grant agreements; or “(F) any other savings which are specifically identified; “(5) the term ‘management decision’ means the evaluation by the management of an establishment of the findings and recommendations included in an audit report and the issuance of a final decision by management concerning its response to such findings and recommendations, including actions concluded to be necessary; and • “(6) the term ‘final action’ means— “(A) the completion of all actions that the management of an establishment has concluded, in its management decision, are necessary with respect to the findings and recommendations included in an audit report; and “(B) in the event that the management of an establishment concludes no action is necessary, final action occurs when a management decision has been made.”.