Home > 106th Congressional Bills > H.R. 5522 (ih) To prohibit United States assistance for the Palestinian Authority and for programs, projects, and activities in the West Bank and Gaza. [Introduced in House] ...

H.R. 5522 (ih) To prohibit United States assistance for the Palestinian Authority and for programs, projects, and activities in the West Bank and Gaza. [Introduced in House] ...


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106th CONGRESS
  2d Session
                                H. R. 5521

 To amend title 31, United States Code, to expand the types of Federal 
  agencies that are required to prepare audited financial statements.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 19, 2000

  Mr. Toomey introduced the following bill; which was referred to the 
                     Committee on Government Reform

_______________________________________________________________________

                                 A BILL


 
 To amend title 31, United States Code, to expand the types of Federal 
  agencies that are required to prepare audited financial statements.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Accountability of Tax Dollars Act of 
2000''.

SEC. 2. AMENDMENTS RELATING TO AUDITING REQUIREMENT FOR FEDERAL AGENCY 
              FINANCIAL STATEMENTS.

    (a) In General.--Section 3515 of title 31, United States Code, is 
amended--
            (1) in subsection (a)--
                    (A) by striking ``Not later'' and inserting ``(A) 
                Except as provided in subparagraph (B), not later'';
                    (B) by striking ``each executive agency identified 
                in section 901(b) of this title'' and inserting ``each 
                covered executive agency'';
                    (C) by striking ``1997'' and inserting ``2001'';
                    (D) by inserting ``the Congress and'' after 
                ``submit to''; and
                    (E) by adding at the end the following:
    ``(B) A covered executive agency is not required to prepare an 
audited financial statement under this section for any fiscal year for 
which the total amount of budget authority available to the agency is 
less than $25,000,000.'';
            (2) in subsection (b) by striking ``an executive agency'' 
        and inserting ``a covered executive agency'';
            (3) in subsection (c) and (d) by striking ``executive 
        agencies'' each place it appears and inserting ``covered 
        executive agencies'';
            (4) by striking subsections (e), (f), (g), and (h); and
            (5) by adding at the end the following:
    ``(e) The term `covered executive agency'--
            ``(1) means an executive agency that is not required by 
        another provision of Federal law to prepare and submit to the 
        Congress and the Director of the Office of Management and 
        Budget an audited financial statement for each fiscal year, 
        covering all accounts and associated activities of each office, 
        bureau, and activity of the agency; and
            ``(2) does not include a corporation, agency, or 
        instrumentality subject to chapter 91 of this title.''.
    (b) Conforming Amendments.--Section 3521(f) of title 31, United 
States Code, is amended--
            (1) by striking ``(1)'';
            (2) by striking ``subsections (a) and (f)'' and inserting 
        ``subsection (a)''; and
            (3) by striking paragraph (2).
                                 <all>

Pages: 1

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