<prompt> Translate the following text to EnglishIkiwa mkuu wa shirika haitoi rekodi, Msimamizi Mkuu wa Idara ya Fedha anaweza kuwasilisha ripoti inayoelezea masuala ya upatikanaji kwa Rais, Mkurugenzi wa OMB, Mwanasheria Mkuu, mkuu wa shirika, na Bunge.  <response>: If the agency head does not provide the record, the Comptroller General may file a report describing the access issues with the President, the Director of OMB, the Attorney General, the agency head, and the Congress. 