1. Short title This Act may be cited as the Good Accounting Obligation in Government Act or the GAO–IG Act . 2. Reports on outstanding Government Accountability Office and Inspector General recommendations (a) Definition In this section, the term agency means— (1) a designated Federal entity, as defined in section 8G(a)(2) of the Inspector General Act of 1978 (5 U.S.C. App.); and (2) an establishment, as defined in section 12(2) of the Inspector General Act of 1978 (5 U.S.C. App.). (b) Required reports In the annual budget justification submitted to Congress, as submitted with the budget of the President under section 1105 of title 31, United States Code, each agency shall include— (1) a report listing each public recommendation of the Government Accountability Office that is classified by the Government Accountability Office as open or closed, unimplemented as of the date on which the annual budget justification is submitted; (2) a report listing each public recommendation for corrective action from the Office of Inspector General of the agency for which no final action has been taken as of the date on which the annual budget justification is submitted; and (3) a report on the implementation status of each public recommendation described in paragraphs (1) and (2), which shall include— (A) with respect to a public recommendation that is classified by the Government Accountability Office as open or closed, unimplemented — (i) that the agency has decided not to implement, a detailed justification for the decision; or (ii) that the agency has decided to adopt, a timeline for full implementation; (B) with respect to a public recommendation for corrective action from the Office of Inspector General of the agency for which no final action or action not recommended has been taken, an explanation of the reasons why no final action or action not recommended was taken with respect to each audit report to which the public recommendation for corrective action pertains