Inspector General Reporting Modernization Act of 2021
This bill revises the required contents of semiannual reports submitted by inspectors general of certain federal departments, boards, commissions, corporations, and related entities.
To modify the semiannual reports submitted by Inspectors General, 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 ``Inspector General Reporting 
Modernization Act of 2021''.

SEC. 2. SEMIANNUAL REPORTS.

    The Inspector General Act of 1978 (5 U.S.C. App.) is amended--
            (1) in section 4(a)(2)--
                    (A) by inserting ``, including'' after ``to make 
                recommendations''; and
                    (B) by inserting a comma after ``section 5(a)'';
            (2) in section 5--
                    (A) in subsection (a)--
                            (i) by striking paragraphs (1) through (12) 
                        and inserting the following:
            ``(1) a description of significant problems, abuses, and 
        deficiencies relating to the administration of programs and 
        operations of the establishment and associated reports and 
        recommendations for corrective action made by the Office;
            ``(2) an identification of each recommendation made before 
        the reporting period, for which corrective action has not been 
        completed, including the potential costs savings associated 
        with the recommendation;
            ``(3) a summary of significant investigations closed during 
        the reporting period;
            ``(4) an identification of the total number of convictions 
        during the reporting period resulting from investigations;
            ``(5) information regarding each audit, inspection, or 
        evaluation report issued during the reporting period, 
        including--
                    ``(A) a listing of each audit, inspection, or 
                evaluation;
                    ``(B) if 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, 
                including whether a management decision had been made 
                by the end of the reporting period;
            ``(6) information regarding any management decision made 
        during the reporting period with respect to any audit, 
        inspection, or evaluation issued during a previous reporting 
        period;'';
                            (ii) by redesignating paragraphs (13) 
                        through (22) as paragraphs (7) through (16), 
                        respectively;
                            (iii) by amending paragraph (13), as so 
                        redesignated, to read as follows:
            ``(11) a report on each investigation conducted by the 
        Office where allegations of misconduct were substantiated 
        involving a senior Government employee or senior official (as 
        defined by the Office) if the establishment does not have 
        senior Government employees, which shall include--
                    ``(A) the name of the senior Government employee or 
                senior official, if already made public by the Office; 
                and
                    ``(B) a detailed description of--
                            ``(i) the facts and circumstances of the 
                        investigation; and
                            ``(ii) the status and disposition of the 
                        matter, including--
                                    ``(I) if the matter was referred to 
                                the Department of Justice, the date of 
                                the referral; and
                                    ``(II) if the Department of Justice 
                                declined the referral, the date of the 
                                declination;'';
                            (iv) in paragraph (14)(B), as so 
                        redesignated, by adding ``and'' at the end; and
                            (v) in paragraph (15), as so redesignated--
                                    (I) by striking subparagraphs (A) 
                                and (B) and inserting the following:
                    ``(A) any attempt by the establishment to interfere 
                with the independence of the Office, including--
                            ``(i) with budget constraints designed to 
                        limit the capabilities of the Office; and
                            ``(ii) 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
                    ``(B) a summary of each report made to the head of 
                the establishment under section 6(c)(2) during the 
                reporting period.''; and
                    (B) in subsection (b)--
                            (i) by striking paragraphs (2) and (3) and 
                        inserting the following:
            ``(2) where final action on audit, inspection, and 
        evaluation reports had not been taken before the commencement 
        of the reporting period, statistical tables showing--
                    ``(A) with respect to management decisions--
                            ``(i) for each report, whether a management 
                        decision was made during the reporting period;
                            ``(ii) if a management decision was made 
                        during the reporting period, the dollar value 
                        of disallowed costs and funds to be put to 
                        better use as agreed to in the management 
                        decision; and
                            ``(iii) total number of reports where a 
                        management decision was made during the 
                        reporting period and the total corresponding 
                        dollar value of disallowed costs and funds to 
                        be put to better use as agreed to in the 
                        management decision; and
                    ``(B) with respect to final actions--
                            ``(i) whether, if a management decision was 
                        made before the end of the reporting period, 
                        final action was taken during the reporting 
                        period;
                            ``(ii) if final action was taken, the 
                        dollar value of--
                                    ``(I) disallowed costs that were 
                                recovered by management through 
                                collection, offset, property in lieu of 
                                cash, or otherwise;
                                    ``(II) disallowed costs that were 
                                written off by management;
                                    ``(III) disallowed costs and funds 
                                to be put to better use not yet 
                                recovered or written off by management;
                                    ``(IV) recommendations that were 
                                completed; and
                                    ``(V) recommendations that 
                                management has subsequently concluded 
                                should not or could not be implemented 
                                or completed; and
                            ``(iii) total number of reports where final 
                        action was not taken and total number of 
                        reports where final action was taken, including 
                        the total corresponding dollar value of 
                        disallowed costs and funds to be put to better 
                        use as agreed to in the management 
                        decisions;'';
                            (ii) by redesignating paragraph (4) as 
                        paragraph (3);
                            (iii) in paragraph (3), as so redesignated, 
                        by striking ``subsection (a)(20)(A)'' and 
                        inserting ``subsection (a)(14)(A)''; and
                            (iv) by striking paragraph (5) and 
                        inserting the following:
            ``(4) a statement explaining why final action has not been 
        taken with respect to each audit, inspection, and evaluation 
        report in which a management decision has been made but final 
        action has not yet been taken, except that such statement--
                    ``(A) may exclude reports if--
                            ``(i) a management decision was made within 
                        the preceding year; or
                            ``(ii) the report is under formal 
                        administrative or judicial appeal or management 
                        of the establishment has agreed to pursue a 
                        legislative solution; and
                    ``(B) shall identify the number of reports in each 
                category so excluded.'';
                    (C) by redesignating subsection (f) as subsection 
                (g); and
                    (D) by inserting after subsection (e) the 
                following:
    ``(f) 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.''.
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Inspector General Reporting Modernization Act of 2021
A bill to modify the semiannual reports submitted by Inspectors General, and for other purposes.
Inspector General Reporting Modernization Act of 2021
Sen. Hassan, Margaret Wood