; and (II) any actions the head of the agency will take to implement the recommendations. (E) Matters to be included in GAO–IG Act report The head of each agency shall include in each annual budget justification required under section 2(b) of the GAO–IG Act ( 31 U.S.C. 1105 note; Public Law 115–414 ) a report listing each action the head of an agency took to implement a recommendation under subparagraph (D)(ii)(II) in 1-year period preceding the date on which the annual budget justification is submitted. (7) Authorities (A) In general In carrying out the duties and functions under this subsection with respect to conducting or supporting the oversight of covered funds, the Committee shall— (i) comply with standards established by the Comptroller General of the United States for audits of Federal establishments, organizations, programs, activities, and functions; (ii) establish guidelines for determining when it shall be appropriate to use non-Federal auditors; (iii) take appropriate steps to ensure that any work performed by non-Federal auditors complies with the standards established by the Comptroller General as described in clause (i)