; and (E) a list of any recommendation that has not been implemented from the Government Accountability Office that relates to the agency. (c) Repayment for Failure To Comply with Notice Requirement (1) Finding of a Failure to Comply If an inspector general of an agency finds that the individual described in subsection (a) for that agency has failed to comply with the notice required under subsection (a), such individual shall make a payment to the Treasury of the United States in an amount equal to any obligation or expense in excess of the $5,000 limitation under that subsection, increased by an interest rate equal to the interest rate for a Federal Direct PLUS Loan on the date on which the purchase was made. (2) Repayment Timing Repayment, or an agreement on a payment plan with the Secretary of the Treasury, shall occur not later than 90 days after the date on which an inspector general finds a violation of the notice requirement under subsection (a). (d) Exception to Notice Rule Notwithstanding subsection (a) and except as provided in subsection (e), an individual may not exceed the $5,000 limitation under subsection (a) in the following circumstances: (1) The individual is in violation of section 1341 of title 31, United States Code, and, if applicable, the individual has not taken remedial action pursuant to an agreement with the Government Accountability Office. (2) The individual is under investigation by the inspector general for an agency for corruption- or spending-related misconduct. (3) The individual is under investigation by the Office of Special Counsel for conduct including retaliation or harassment in the workplace. (4) The individual has outstanding amounts due under subsection (c) for previous furnishing or redecorating. (e) Exception for Accommodations for Disabilities and Health Risks (1) In general Subsection (d) does not apply to expenses related to— (A) reasonable accommodations for individuals with disabilities