1. Short title This Act may be cited as the Department of State and United States Agency for International Development Accountability Act of 2017 . 2. Reporting on implementation of GAO recommendations (a) Initial report Not later than 30 days after the date of the enactment of this Act, the Secretary of State and the Administrator of the United States Agency for International Development (USAID) shall submit to the appropriate congressional committees a report listing all outstanding recommendations from the Government Accountability Office that relate to the Department of State or USAID that have not been fully implemented. (b) Comptroller General report Not later than 30 days after the Secretary of State and the Administrator of the United States Agency for International Development submit the report required under subsection (a), the Comptroller General of the United States shall submit to the appropriate congressional committees a report detailing any discrepancies between the list of outstanding recommendations included in such report and the Government Accountability Office's list of outstanding recommendations for the Department of State and USAID. (c) Implementation report (1) In general Not later than 120 days after the date of the enactment of this Act, the Secretary of State and the Administrator of the United States Agency for International Development shall submit to the appropriate congressional committees a report on the implementation status of each recommendation from the Government Accountability Office included in the report under subsection (a). (2) Justification The report required under paragraph (1) shall include— (A) for any recommendation the Department of State or USAID has decided not to fully implement or to implement in a different manner than what was recommended, a detailed justification for the decision; (B) for any recommendation the Department of State or USAID has decided to adopt but which has not been fully implemented, a timeline for full implementation