DISCLOSURE OF GOVERNMENT CONTRACTOR AUDIT FINDINGS.

SEC. 845. DISCLOSURE OF GOVERNMENT CONTRACTOR AUDIT FINDINGS. (a) Required Annex on Significant Audit Findings.—(1) In general.—Each Inspector General appointed under the Inspector General Act of 1978 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.122 STAT. 241(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.