5 U.S.C. § 405: Reports

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. 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 in the event that the management of an establishment concludes no action is necessary, final action occurs when a management decision has been made. 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 the findings and recommendations, including actions concluded to be necessary. an alleged violation of a provision of a law, regulation, contract, grant, cooperative agreement, or other agreement or document governing the expenditure of funds; a finding that, at the time of the audit, the cost is not supported by adequate documentation; or a finding that the expenditure of funds for the intended purpose is unnecessary or unreasonable. reductions in outlays; deobligation of funds from programs or operations; withdrawal of interest subsidy costs on loans or loan guarantees, insurance, or bonds; costs not incurred by implementing recommended improvements related to the operations of the establishment, a contractor, or grantee; avoidance of unnecessary expenditures noted in preaward reviews of contract or grant agreements; or any other savings which are specifically identified. an officer or employee in the executive branch (including a special Government employee as defined in section 202 of title 18 ) who occupies a position classified at or above GS–15 of the General Schedule or, in the case of positions not under the General Schedule, for which the rate of basic pay is equal to or greater than 120 percent of the minimum rate of basic pay payable for GS–15 of the General Schedule; and any commissioned officer in the Armed Forces in pay grades O–6 and above. 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. a description of significant problems, abuses, and deficiencies relating to the administration of programs and operations of such establishment disclosed by such activities during the reporting period; a description of the recommendations for corrective action made by the Office during the reporting period with respect to significant problems, abuses, or deficiencies identified pursuant to paragraph (1); an identification of each significant recommendation described in previous semiannual reports on which corrective action has not been completed; a summary of matters referred to prosecutive authorities and the prosecutions and convictions which have resulted; a summary of each report made to the head of the establishment under section 406(c)(2) of this title during the reporting period; a listing, subdivided according to subject matter, of each audit report, inspection report, and evaluation report issued by the Office during the reporting period and for each 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; a summary of each particularly significant report; for which no management decision had been made by the commencement of the reporting period; which were issued during the reporting period; the dollar value of disallowed costs; and the dollar value of costs not disallowed; and for which no management decision has been made by the end of the reporting period; for which no management decision had been made by the commencement of the reporting period; which were issued during the reporting period; the dollar value of recommendations that were agreed to by management; and the dollar value of recommendations that were not agreed to by management; and for which no management decision has been made by the end 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; for which no establishment comment was returned within 60 days of providing the report to the establishment; and for which there are any outstanding unimplemented recommendations, including the aggregate potential cost savings of those recommendations; a description and explanation of the reasons for any significant revised management decision made during the reporting period; information concerning any significant management decision with which the Inspector General is in disagreement; the information described under section 804(b) of the Federal Financial Management Improvement Act of 1996 ( Public Law 104–208 , §101(f) [title VIII], 31 U.S.C. 3512 note); an appendix containing the results of any peer review conducted by another Office of Inspector General during the reporting period; or if no peer review was conducted within that reporting period, a statement identifying the date of the last peer review conducted by another Office of Inspector General; a list of any outstanding recommendations from any peer review conducted by another Office of Inspector General that have not been fully implemented, including a statement describing the status of the implementation and why implementation is not complete; a list of any peer reviews conducted by the Inspector General of another Office of the Inspector General during the reporting period, including a list of any outstanding recommendations made from any previous peer review (including any peer review conducted before the reporting period) that remain outstanding or have not been fully implemented; the total number of investigative reports issued during the reporting period; the total number of persons referred to the Department of Justice for criminal prosecution during the reporting period; the total number of persons referred to State and local prosecuting authorities for criminal prosecution during the reporting period; and the total number of indictments and criminal informations during the reporting period that resulted from any prior referral to prosecuting authorities; a description of the metrics used for developing the data for the statistical tables under paragraph (17); the facts and circumstances of the investigation; and if the matter was referred to the Department of Justice, the date of the referral; and if the Department of Justice declined the referral, the date of the declination; a detailed description of any instance of whistleblower retaliation, including information about the official found to have engaged in retaliation; and what, if any, consequences the establishment actually imposed to hold the official described in subparagraph (A) accountable; with budget constraints designed to limit the capabilities of the Office; and incidents where the establishment has resisted or objected to oversight activities of the Office or restricted or significantly delayed access to information, including the justification of the establishment for such action; and inspection, evaluation, and audit conducted by the Office that is closed and was not disclosed to the public; and investigation conducted by the Office involving a senior Government employee that is closed and was not disclosed to the public. any comments the head of the establishment determines appropriate; for which final action had not been taken by the commencement of the reporting period; on which management decisions were made during the reporting period; the dollar value of disallowed costs that were recovered by management through collection, offset, property in lieu of cash, or otherwise; and the dollar value of disallowed costs that were written off by management; and for which no final action has been taken by the end of the reporting period; for which final action had not been taken by the commencement of the reporting period; on which management decisions were made during the reporting period; the dollar value of recommendations that were actually completed; and the dollar value of recommendations that management has subsequently concluded should not or could not be implemented or completed; and for which no final action has been taken by the end of the reporting period; whether the establishment entered into a settlement agreement with the official described in subsection (b)(20)(A), which shall be reported regardless of any confidentiality agreement relating to the settlement agreement; the number of reports submitted by investigating officials to reviewing officials under section 3803(a)(1) of such title; pending cases; resolved cases; the average length of time to resolve each case; the number of final agency decisions that were appealed to a district court of the United States or a higher court; and the number of cases that were settled; and the total penalty or assessment amount recovered in each case, including through a settlement or compromise; and instances in which the reviewing official declined to proceed on a case reported by an investigating official; and a list of such audit reports and the date each such report was issued; the dollar value of disallowed costs for each report; the dollar value of recommendations that funds be put to better use agreed to by management for each report; and an explanation of the reasons final action has not been taken with respect to each audit report, Within 60 days of the transmission of the semiannual reports of each Inspector General to Congress, the head of each establishment shall make copies of the report available to the public upon request and at a reasonable cost. Within 60 days after the transmission of the semiannual reports of each establishment head to Congress, the head of each establishment shall make copies of the report available to the public upon request and at a reasonable cost. Each Inspector General shall report immediately to the head of the establishment involved whenever the Inspector General becomes aware of particularly serious or flagrant problems, abuses, or deficiencies relating to the administration of programs and operations of the establishment. The head of the establishment shall transmit any such report to the appropriate committees or subcommittees of Congress within 7 calendar days, together with a report by the head of the establishment containing any comments the establishment head deems appropriate. specifically prohibited from disclosure by any other provision of law; specifically required by Executive order to be protected from disclosure in the interest of national defense or national security or in the conduct of foreign affairs; or a part of an ongoing criminal investigation. Notwithstanding paragraph (1)(C), any report under this section may be disclosed to the public in a form which includes information with respect to a part of an ongoing criminal investigation if such information has been included in a public record. Except to the extent and in the manner provided under section 6103(f) of the Internal Revenue Code of 1986 ( 26 U.S.C. 6103(f) ), nothing in this section or in any other provision of this chapter shall be construed to authorize or permit the withholding of information from Congress, or from any committee or subcommittee of Congress. Subject to any other provision of law that would otherwise prohibit disclosure of such information, the information described in paragraph (1) may be provided to any Member of Congress upon request. An Office may not provide to Congress or the public any information that reveals the personally identifiable information of a whistleblower under this section unless the Office first obtains the consent of the whistleblower. The Chairperson of the Integrity Committee of the Council of the Inspectors General on Integrity and Efficiency shall, immediately whenever the Chairperson of the Integrity Committee becomes aware of particularly serious or flagrant problems, abuses, or deficiencies relating to the administration of programs and operations of an Office of Inspector General for which the Integrity Committee may receive, review, and refer for investigation allegations of wrongdoing under section 11(d), submit a report to the Inspector General who leads the Office at which the serious or flagrant problems, abuses, or deficiencies were alleged. the report received under paragraph (1); and a report by the Inspector General containing any comments the Inspector General determines appropriate.” the type of alleged offense; the fiscal quarter in which the Office initiated the investigation; the relevant Federal agency, including the relevant component of that Federal agency for any Federal agency listed in section 901(b) of title 31 , United States Code, under investigation or affiliated with the individual or entity under investigation; and whether the investigation is administrative, civil, criminal, or a combination thereof, if known; and a description of the subject matter and scope; the relevant agency, including the relevant component of that Federal agency, under review; the date on which the Office initiated the work; and the expected time frame for completion. With respect to an inspector general of an element of the intelligence community specified in section 8G(d)(2) of the Inspector General Act of 1978 (5 U.S.C. App.), the submission required by paragraph (1) shall only be made to the committees of Congress specified in section 8G(d)(2)(E).” the Inspector General shall notify the non-governmental organization or business entity; 30 days to review the audit, evaluation, inspection, or non-investigative report beginning on the date of publication of the audit, evaluation, inspection, or non-investigative report; and the opportunity to submit a written response for the purpose of clarifying or providing additional context as it directly relates to each instance wherein an audit, evaluation, inspection, or non-investigative report specifically identifies that non-governmental organization or business entity; and the written response shall be attached to the audit, evaluation, inspection, or non-investigative report; and in every instance where the report may appear on the public-facing website of the Inspector General, the website shall be updated in order to access a version of the audit, evaluation, inspection, or non-investigative report that includes the written response. Subparagraph (A) shall not apply with respect to a non-governmental organization or business entity that refused to provide information or assistance sought by an Inspector General during the creation of the audit, evaluation, inspection, or non-investigative report. An Inspector General shall review any written response received under subparagraph (A) for the purpose of preventing the improper disclosure of classified information or other non-public information, consistent with applicable laws, rules, and regulations, and, if necessary, redact such information.” If an Office has published any portion of the report or information required under subsection (a) to the website of the Office or on oversight.gov, the Office may elect to provide links to the relevant webpage or website in the report of the Office under subsection (a) in lieu of including the information in that report.” the amendment made by subsection (a) [adding par. (6) to section 5(g) of Pub. L. 95–452 (restated as subsec. (f) of this section), see Amendments Not Shown in Text note above] shall apply upon the request of a non-governmental organization or business entity named in an audit, evaluation, inspection, or other non-investigative report prepared on or after January 1, 2019 ; and any written response submitted under clause (iii) of section 5(g)(6)(A) of the Inspector General Act of 1978 (5 U.S.C. App.), as added by subsection (a), with respect to such an audit, evaluation, inspection, or other non-investigative report shall attach to the original report in the manner described in that clause.” take action to address deficiencies identified by a report or investigation of the Inspector General of the establishment concerned; or certify to both Houses of Congress that no action is necessary or appropriate in connection with a deficiency described in paragraph (1).” Each Inspector General appointed under chapter 4 of title 5, United States Code, 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. a list of such contract audit reports; for each audit report, a brief description of the nature of the significant audit findings in the report; and for each audit report, the specific amounts of costs identified as unsupported, questioned, or disallowed. 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. 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. 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. Subsection (a) shall not apply to an Inspector General if no audits described in such subsection were issued during the covered period. 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. The Committee on Oversight and Government Reform [now Committee on Oversight and Accountability] of the House of Representatives. The Committee on Homeland Security and Governmental Affairs of the Senate. The Committees on Appropriations of the House of Representatives and the Senate. With respect to the Department of Defense and the Department of Energy, the Committees on Armed Services of the Senate and House of Representatives. The Committees of primary jurisdiction over the agency or department to which the request is made. 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. unsupported, questioned, or disallowed costs in an amount in excess of $10,000,000; or other findings that the Inspector General of the agency or department concerned determines to be significant. The term ‘contract’ includes a contract, an order placed under a task or delivery order contract, or a subcontract.” 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. 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. 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 405(b)(3) of title 5 , United States Code, until final action on the management decision is completed.”