Page:United States Statutes at Large Volume 102 Part 3.djvu/575

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PUBLIC LAW 100-000—MMMM. DD, 1988

PUBLIC LAW 100-504—OCT. 18, 1988

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 f i n ^ 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 conunencement 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 l^islative solution, but shall identify the number of reports in each c a t ^ o r y so excluded.", (c) ISSUANCE OF REPORT ON FINAL ACTION.—Section 5(c) of such Public Act is amended by adding at the end thereof the following new |P|°^™^*^°"sentence: "Within 60 days after the transmission of the semiannual ^^P" 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—