Page:United States Statutes at Large Volume 102 Part 3.djvu/574

 102 STAT. 2526

5 USC app.

PUBLIC LAW 100-504—OCT. 18, 1988

"(6) a listing, subdivided according to subject matter, of each audit report issued by the Office during the reporting period and for each audit report, where applicable, the total dollar value of questioned costs (including a separate category for the dollar value of unsupported costs) and the dollar value of recommendations that funds be put to better use; "(7) a summary of each particularly significant report; "(8) statistical tables showing the total number of audit reports and the total dollar value of questioned costs (including a separate category for the dollar value of unsupported costs), for audit reports— "(A) for which no management decision had been made by the commencement of the reporting period; "(B) which were issued during the reporting period; "(C) for which a management decision was made during the reporting period, including— "(i) the dollar value of disallowed costs; and "(ii) the dollar value of costs not disallowed; and "(D) for which no management decision has been made by the end of the reporting period; "(9) statistical tables showing the total number of audit reports and the dollar value of recommendations that funds be put to better use by management, for audit reports— "(A) for which no management decision had been made by the commencement of the reporting period; "(B) which were issued during the reporting period; "(C) for which a management decision was made during the reporting period, including— "(i) the dollar value of recommendations that were agreed to by management; and "(ii) the dollar value of recommendations that were not agreed to by management; and "(D) for which no management decision has been made by the end of the reporting period; "(10) a summary of each audit report issued before the commencement of the reporting period for which no management decision has been made by the end of the reporting period (including the date and title of each such report), an explanation of the reasons such management decision has not been made, and a statement concerning the desired timetable for achieving a management decision on each such report; "(11) a description and explanation of the reasons for any significant revised management decision made during the reporting period; and "(12) information concerning any significant management decision with which the Inspector General is in disagreement.". (b) REPORT ON FINAL ACTION.—Section 5(b) of such Act is amended by striking out "head of the establishment containing any comments such head deems appropriate." and inserting in lieu thereof the following: "head of the establishment containing— "(1) any comments such head determines appropriate; "(2) statistical tables showing the total number of audit reports and the dollar value of disallowed costs, for audit reports— "(A) for which final action had not been taken by the commencement of the reporting period;

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