1. Short title This Act may be cited as the Nuclear Security and Nonproliferation Accounting Act . 2. Annual reports on nuclear security and nuclear nonproliferation program budgets (a) Reports by Government Accountability Office Not later than 270 days after the date on which the President submits to Congress the budget pursuant to section 1105 of title 31, United States Code, for fiscal year 2021 and each fiscal year thereafter, the Comptroller General of the United States shall submit to the appropriate congressional committees a report on the budgets for nuclear security and nuclear nonproliferation programs contained in such budget submitted by the President. (b) Matters included The report under subsection (a) shall include the following with respect to the budget of the President covered by the report: (1) A summary, at the program level, of all of the funding provided for the nuclear security and nuclear nonproliferation programs of the Department of Defense, the Department of State, the Department of the Treasury, the Department of Justice, the Department of Commerce, the Department of Energy, the Department of Homeland Security, the Nuclear Regulatory Commission, and the Office of the Director of National Intelligence. (2) A summary of the budget for each nuclear security and nuclear nonproliferation program of the elements of the Federal Government specified in paragraph (1). (3) An assessment of— (A) any changes in the budget estimates for nuclear security and nuclear nonproliferation programs between the previous fiscal year and the fiscal year covered by such budget; (B) redundancies with respect to nuclear security and nuclear nonproliferation programs that may exist in the Federal Government; (C) how accurately budget estimates have anticipated funds expended on nuclear security and nuclear nonproliferation programs