12 2 STA T .3547PUBLIC LA W 11 0– 323 — S E PT. 22 , 200 8‘ ‘ (i)DEFIN I T I O N .—Asu s ed i nth is se c ti o n , the te rm ‘ F eder al a g enc y’ means a de p artment, agency, instrumentality, or unit thereo f , of the Federal G o v ernment.’’. ( b ) I N CUMB ENT.— T he individual w ho serves in the position of Inspector General of the Government Accountability O ffice on the date of the enactment of this Act shall continue to serve in such position sub j ect to removal in accordance with the amendments made by this section. (c) CL E R IC A L AMEN D MENT.—The table of sections for chapter 7 is amended by inserting after the item relating to section 7 04 the following
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‘ 705.InspectorG ener alf ort h eGo v ern m ent A cco u nta bi lit yO ffice. ’ ’. SEC.6 . R E IMBU RSEME NTOFA U D IT COSTS. (a) IN GENERAL.— S ection 3521 is amended by adding at the end the following: ‘‘(i)(1) If the Government Accountability Office audits any finan - cial statement or related schedule which is prepared under section 3515byane x ecutive agency (or component thereof) for a fiscal year beginning on or after October 1, 200 9 , such executive agency (or component) shall reimburse the Government Accountability Office for the cost of such audit, if the Government Accountability Office audited the statement or schedule of such executive agency (or component) for fiscal year 2007. ‘‘(2) Any executive agency (or component thereof) that prepares a financial statement under section 3515 for a fiscal year beginning on or after October 1, 2009, and that re q uests, with the concurrence of the Inspector General of such agency, the Government Account- ability Office to conduct the audit of such statement or any related schedule required by section 3521 may reimburse the Government Accountability Office for the cost of such audit. ‘‘(3) For the audits conducted under paragraphs (1) and (2), the Government Accountability Office shall consult prior to the initiation of the audit with the relevant executive agency (or compo- nent) and the Inspector General of such agency on the scope, terms, and cost of such audit. ‘‘(4) Any reimbursement under paragraph (1) or (2) shall be deposited to a special account in the Treasury and shall be available to the Government Accountability Office for such purposes and in such amounts as are specified in annual appropriations Acts.’’. (b) CONFORMIN G AMENDMENT.—Section 1401 of title I of P ublic L aw 10 8– 83 (31 U .S.C. 3523 note) is repealed, effective October 1, 2010. SEC. 7 . FINANCIA L DISCLOSURE RE Q UIREMENTS. Section 109(13)( B ) of the E thics in Government Act of 1978 (5 U.S.C. App.) is amended— (1) in clause (i), by inserting ‘‘(except any officer or employee of the Government Accountability Office)’’ after ‘‘legis- lative branch’’, and by stri k ing ‘‘and’’ at the end
(2) by redesignating clause (ii) as clause (iii); and (3) by inserting after clause (i) the following: ‘‘(ii) each officer or employee of the Government Accountability Office who, for at least 6 0 consecutive days, occupies a position for which the rate of basic pay, minus the amount of locality pay that would have been authori z ed under section 5304 of title 5, United States Code (had Ef f ectiv e da te .31USC705no te.
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