5 USC 405 - Reports

Amendments Not Shown in Text

This section was derived from section 5 of the Inspector General Act of 1978, Puspan. L. 95–452, which was set out in the former Appendix to this title, and as it existed as of Oct. 19, 2021. Section 5 of Puspan. L. 95–452 was amended by Puspan. L. 117–263, div. E, title LII, §§ 5235, 5241, 5272(1), 5273(2), 5274(a), Dec. 23, 2022, 136 Stat. 3236, 3237, 3239, 3241, 3244, prior to being repealed and reenacted as this section by Puspan. L. 117–286, §§ 3(span), 7, Dec. 27, 2022, 136 Stat. 4212, 4361. For applicability of those amendments to this section, see section 5(span) of Puspan. L. 117–286, set out in a Transitional and Savings Provisions note preceding section 101 of this title. Section 5 of Puspan. L. 95–452 was amended as follows:

(1) in subsection (a) [enacted by Puspan. L. 117–286 as subsection (span) of this section]—

(A) 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;”;

(B) by redesignating paragraphs (13) through (22) as paragraphs (7) through (16), respectively;

“(13) 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, 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;”; and

(D) by amending paragraph (15), as so redesignated, to read as follows:

“(15) information related to interference by the establishment, including—

“(A) a detailed description of 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;”;

(2) in subsection (span) [enacted by Puspan. L. 117–286 as subsection (c) of this section]—

(A) in the matter preceding paragraph (1), by striking “committees or subcommittees of the Congress” and inserting “congressional committees”;

(B) 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;”;

(D) in paragraph (3), as so redesignated, by striking “subsection (a)(20)(A)” [enacted by Puspan. L. 117–286 as “subsection (span)(20)(A)”] and inserting “subsection (a)(14)(A)” [probably should be “subsection (span)(14)(A)”]; and

(E) 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.”;

(3) in subsection (d) [enacted by Puspan. L. 117–286 as subsection (e) of this section], by striking “committees or subcommittees of Congress” and inserting “congressional committees”;

(4) by redesignating subsections (e) and (f) [enacted by Puspan. L. 117–286 as subsections (f) and (a) of this section, respectively] as subsections (g) and (h), respectively, and by inserting after subsection (d) the following:

“(e) Additional Reports.—

“(1) Report to inspector general.—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.

“(2) Report to president, congress, and the establishment.—Not later than 7 days after the date on which an Inspector General receives a report submitted under paragraph (1), the Inspector General shall submit to the President, the appropriate congressional committees, and the head of the establishment—

“(A) the report received under paragraph (1); and

“(B) a report by the Inspector General containing any comments the Inspector General determines appropriate.”

;

(5) by inserting after subsection (e), as added by section “5625” of title LII of Puspan. L. 117–263 [probably should be section “5235”], the following:

“(f)

(1) Except as provided in paragraph (2), not later than 15 days after an Inspector General is removed, placed on paid or unpaid nonduty status, or transferred to another position or location within an establishment, the officer or employee performing the functions and duties of the Inspector General temporarily in an acting capacity shall submit to the appropriate congressional committees information regarding work being conducted by the Office as of the date on which the Inspector General was removed, placed on paid or unpaid non-duty status, or transferred, which shall include—

“(A) for each investigation—

“(i) the type of alleged offense;

“(ii) the fiscal quarter in which the Office initiated the investigation;

“(iii) the relevant Federal agency, including the relevant component of that Federal agency for any Federal agency listed in section 901(span) of title 31, United States Code, under investigation or affiliated with the individual or entity under investigation; and

“(iv) whether the investigation is administrative, civil, criminal, or a combination thereof, if known; and

“(B) for any work not described in subparagraph (A)—

“(i) a description of the subject matter and scope;

“(ii) the relevant agency, including the relevant component of that Federal agency, under review;

“(iii) the date on which the Office initiated the work; and

“(iv) the expected time frame for completion.

“(2) 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).”

[section 8G(d)(2) of the Inspector General Act of 1978 restated by Puspan. L. 117–286 as section 415(d)(2) of this title];

(6) by adding at the end of subsection (g) [corresponding to subsection (f) of this section], as redesignated by section “5625” of title LII of Puspan. L. 117–263 [probably should be section “5235”] the following:

“(6)

(A) Except as provided in subparagraph (B), if an audit, evaluation, inspection, or other non-investigative report prepared by an Inspector General specifically identifies a specific non-governmental organization or business entity, whether or not the non-governmental organization or business entity is the subject of that audit, evaluation, inspection, or non-investigative report—

“(i) the Inspector General shall notify the non-governmental organization or business entity;

“(ii) the non-governmental organization or business entity shall have—

“(I) 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

“(II) 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

“(iii) if a written response is submitted under clause (ii)(II) within the 30-day period described in clause (ii)(I)—

“(I) the written response shall be attached to the audit, evaluation, inspection, or non-investigative report; and

“(II) 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.

“(B) 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.

“(C) 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.”

; and

(7) by redesignating subsection (h) [corresponding to subsection (a) of this section], as redesignated by section “5625” of title LII of Puspan. L. 117–263 [probably should be section “5235”], as subsection (i) and by inserting after subsection (g), as redesignated by section “5625” of title LII of Puspan. L. 117–263 [probably should be section “5235”], the following:

“(h) 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.”

[subsection (a) restated by Puspan. L. 117–286 as subsection (span) of this section]

For definition of “appropriate congressional committees” as seen in the above amendments by Puspan. L. 117–263, see Amendments Not Shown in Text note set out under section 401 of this title.

Historical and Revision Notes
Revised Section	Source (U.S. Code)	Source (Statutes at Large)
405	5 U.S.C. App. (IGA § 5)	Puspan. L. 95–452, § 5, Oct. 12, 1978, 92 Stat. 1103; Puspan. L. 97–252, title XI, § 1117(c), Sept. 8, 1982, 96 Stat. 752; Puspan. L. 100–504, title I, §§ 102(g), 106, Oct. 18, 1988, 102 Stat. 2521, 2525; Puspan. L. 104–208, div. A, title I, § 101(f) [title VIII, § 805(c)], Sept. 30, 1996, 110 Stat. 3009–314, 3009–393; Puspan. L. 110–409, § 12, Oct. 14, 2008, 122 Stat. 4315; Puspan. L. 111–203, title IX, § 989C, July 21, 2010, 124 Stat. 1945; Puspan. L. 114–317, §§ 4(c), 7(d)(2)(B), (C), Dec. 16, 2016, 130 Stat. 1600, 1606; Puspan. L. 115–192, § 2(c), June 25, 2018, 132 Stat. 1503; Puspan. L. 116–92, div. A, title XVII, § 1710, Dec. 20, 2019, 133 Stat. 1801.

Historical and Revision Notes

405

5 U.S.C. App. (IGA § 5)

Puspan. L. 95–452, § 5, Oct. 12, 1978, 92 Stat. 1103; Puspan. L. 97–252, title XI, § 1117(c), Sept. 8, 1982, 96 Stat. 752; Puspan. L. 100–504, title I, §§ 102(g), 106, Oct. 18, 1988, 102 Stat. 2521, 2525; Puspan. L. 104–208, div. A, title I, § 101(f) [title VIII, § 805(c)], Sept. 30, 1996, 110 Stat. 3009–314, 3009–393; Puspan. L. 110–409, § 12, Oct. 14, 2008, 122 Stat. 4315; Puspan. L. 111–203, title IX, § 989C, July 21, 2010, 124 Stat. 1945; Puspan. L. 114–317, §§ 4(c), 7(d)(2)(B), (C), Dec. 16, 2016, 130 Stat. 1600, 1606; Puspan. L. 115–192, § 2(c), June 25, 2018, 132 Stat. 1503; Puspan. L. 116–92, div. A, title XVII, § 1710, Dec. 20, 2019, 133 Stat. 1801.

In subsection (span)(6), the words “inspection report, and evaluation report” are substituted for “inspection reports, and evaluation reports” to correct typographical errors in the law.

In subsection (span)(10) (matter before subparagraph (A)), the words “inspection report, and evaluation report” are substituted for “inspection reports, and evaluation reports” to correct typographical errors in the law.

In subsection (span)(10), at the end of subparagraph (C), a semicolon is substituted for the period to correct a typographical error in the law.

In subsection (span)(13), the parenthetical “(Public Law 104–208, Sec. 101(f) [title VIII], 31 U.S.C. 3512 note)” is inserted after “section 804(span) of the Federal Financial Management Improvement Act of 1996” for clarity.

Editorial Notes

References in Text

The General Schedule, referred to in subsec. (a)(6)(A), is set out under section 5332 of this title.

Commissioned officer pay grades O–6 and above, referred to in subsec. (a)(6)(B), is described in section 201 of Title 37, Pay and Allowances of the Uniformed Services, and is set out under section 5332 of this title.

Section 804(span) of the Federal Financial Management Improvement Act of 1996, referred to in subsec. (span)(13), is section 101(f) [title VIII, § 804(span)] of title I of Puspan. L. 104–208, Sept. 30, 1996, 110 Stat. 3009–314, 3009–392, which is set out in a note under section 3512 of Title 31, Money and Finance.

Statutory Notes and Related Subsidiaries

Retroactive Applicability

Puspan. L. 117–263, div. E, title LII, § 5274(span), Dec. 23, 2022, 136 Stat. 3245, provided that: “During the 30-day period beginning on the date of enactment of this Act [Dec. 23, 2022]—

“(1) the amendment made by subsection (a) [adding par. (6) to section 5(g) of Puspan. 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

“(2) 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.”

Corrective Responses by Heads of Certain Establishments to Deficiencies Identified by Inspectors General

Puspan. L. 111–203, title IX, § 989H, July 21, 2010, 124 Stat. 1948, provided that: “The Chairman of the Board of Governors of the Federal Reserve System, the Chairman of the Commodity Futures Trading Commission, the Chairman of the National Credit Union Administration, the Director of the Pension Benefit Guaranty Corporation, and the Chairman of the Securities and Exchange Commission shall each—

“(1) take action to address deficiencies identified by a report or investigation of the Inspector General of the establishment concerned; or

“(2) certify to both Houses of Congress that no action is necessary or appropriate in connection with a deficiency described in paragraph (1).”

Disclosure of Government Contractor Audit Findings

Puspan. L. 110–181, div. A, title VIII, § 845, Jan. 28, 2008, 122 Stat. 240, as amended by Puspan. L. 117–286, § 4(span)(8), Dec. 27, 2022, 136 Stat. 4343, provided that:

“(a)Required Annex on Significant Audit Findings.—

“(1)In general.—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.

“(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(span) 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(span) 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.

“(span)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.

“(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(span) 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 [now Committee on Oversight and Accountability] 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.”

Prompt Management Decisions and Implementation of Audit Recommendations

Puspan. L. 103–355, title VI, § 6009, Oct. 13, 1994, 108 Stat. 3367, as amended by Puspan. L. 104–106, div. A, title VIII, § 810, Fespan. 10, 1996, 110 Stat. 394; Puspan. L. 117–286, § 4(span)(9), Dec. 27, 2022, 136 Stat. 4343, provided that:

“(a)Management Decisions.—

(1) 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.

“(2) 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.

“(span)Completion of Final Action.—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(span)(3) of title 5, United States Code, until final action on the management decision is completed.”