1. Short title This Act may be cited as the Humane Accountability Act . 2. Report on DHS and HHS detainees (a) In general Not later than one year after the date of the enactment of this Act, the Secretary of Homeland Security and the Secretary of Health and Human Services shall jointly submit to Congress and the Comptroller General of the United States a report regarding detainees in U.S. Customs and Border Protection (CBP), U.S. Immigration and Customs Enforcement (ICE), or the Office of Refugee Resettlement (ORR) custody, as the case may be. Such report shall include information relating to the following: (1) All instances of assault or abuse while in custody either by an officer, staff, or other detainee that requires medical attention. (2) All reports of sexual assault on detainees while in custody, as well as any findings from subsequent investigations into each such assault. (3) All instances of detainee death while in custody. (4) The frequency and topic of complaints submitted by detainees or their families regarding abuse, sexual assault, staff neglect, staff retaliation, lack of proper resources or amenities, lack of access to legal counsel, or death to authorities at detention centers, as well as any action taken by such authorities to address and remedy such complaints. (b) GAO recommendations Not later than 90 days after receipt of the report required under subsection (a), the Comptroller General of the United States shall submit to Congress a list of recommendations to address the instances, reports, and complaints included in such report.