109th CONGRESS
2d Session
S. 3968
To reaffirm the authority of the Comptroller General to audit and
evaluate the programs, activities, and financial transactions of the intelligence
community, and for other purposes.
IN THE SENATE OF THE UNITED STATES
September 28, 2006
Mr. AKAKA (for himself and Mr. LAUTENBERG) introduced the following bill;
which was read twice and referred to the Select Committee on Intelligence
A BILL
To reaffirm the authority of the Comptroller General to audit and
evaluate the programs, activities, and financial transactions of the intelligence
community, and for other purposes.
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 `Intelligence Community Audit Act of 2006'.
SEC. 2. COMPTROLLER GENERAL AUDITS AND EVALUATIONS OF ACTIVITIES OF ELEMENTS
OF THE INTELLIGENCE COMMUNITY.
(a) Reaffirmation of Authority; Audits of Intelligence Community Activities-
Chapter 35 of title 31, United States Code, is amended by inserting after
section 3523 the following:
`Sec. 3523a. Audits of intelligence community; audit requesters
`(a) In this section, the term `element of the intelligence community' means
an element of the intelligence community specified in or designated under
section 3(4) of the National Security Act of 1947 (50 U.S.C. 401a(4)).
`(b) Congress finds that--
`(1) the authority of the Comptroller General to perform audits and evaluations
of financial transactions, programs, and activities of elements of the
intelligence community under sections 712, 717, 3523, and 3524, and to
obtain access to records for purposes of such audits and evaluations under
section 716, is reaffirmed; and
`(2) such audits and evaluations may be requested by any committee of
jurisdiction (including the Committee on Homeland Security of the House
of Representatives and the Committee on Homeland Security and Governmental
Affairs of the Senate), and may include but are not limited to matters
relating to the management and administration of elements of the intelligence
community in areas such as strategic planning, financial management, information
technology, human capital, knowledge management, information sharing (including
information sharing by and with the Department of Homeland Security),
and change management.
`(c)(1) The Comptroller General may conduct an audit or evaluation of intelligence
sources and methods or covert actions only upon request of the Select Committee
on Intelligence of the Senate or the Permanent Select Committee on Intelligence
of the House of Representatives, or the majority or the minority leader
of the Senate or the House of Representatives.
`(2)(A) Whenever the Comptroller General conducts an audit or evaluation
under paragraph (1), the Comptroller General shall provide the results of
such audit or evaluation only to the original requestor, the Director of
National Intelligence, and the head of the relevant element of the intelligence
community.
`(B) The Comptroller General may only provide information obtained in the
course of an audit or evaluation under paragraph (1) to the original requestor,
the Director of National Intelligence, and the head of the relevant element
of the intelligence community.
`(3)(A) Notwithstanding any other provision of law, the Comptroller General
may inspect records of any element of the intelligence community relating
to intelligence sources and methods, or covert actions in order to conduct
audits and evaluations under paragraph (1).
`(B) If in the conduct of an audit or evaluation under paragraph (1), an
agency record is not made available to the Comptroller General in accordance
with section 716, the Comptroller General shall consult with the original
requestor before filing a report under subsection (b)(1) of that section.
`(4)(A) The Comptroller General shall maintain the same level of confidentiality
for a record made available for conducting an audit under paragraph (1)
as is required of the head of the element of the intelligence community
from which it is obtained. Officers and employees of the Government Accountability
Office are subject to the same statutory penalties for unauthorized disclosure
or use as officers or employees of the intelligence community element that
provided the Comptroller General or officers and employees of the Government
Accountability Office with access to such records.
`(B) All workpapers of the Comptroller General and all records and property
of any element of the intelligence community that the Comptroller General
uses during an audit or evaluation under paragraph (1) shall remain in facilities
provided by that element of the intelligence community. Elements of the
intelligence community shall give the Comptroller General suitable and secure
offices and furniture, telephones, and access to copying facilities, for
purposes of audits and evaluations under paragraph (1).
`(C) After consultation with the Select Committee on Intelligence of the
Senate and with the Permanent Select Committee on Intelligence of the House
of Representatives, the Comptroller General shall establish procedures to
protect from unauthorized disclosure all classified and other sensitive
information furnished to the Comptroller General or any representative of
the Comptroller General for conducting an audit or evaluation under paragraph
(1).
`(D) Before initiating an audit or evaluation under paragraph (1), the Comptroller
General shall provide the Director of National Intelligence and the head
of the relevant element with the name of each officer and employee of the
Government Accountability Office who has obtained appropriate security clearance
and to whom, upon proper identification, records, and information of the
element of the intelligence community shall be made available in conducting
the audit or evaluation.
`(d) Elements of the intelligence community shall cooperate fully with the
Comptroller General and provide timely responses to Comptroller General
requests for documentation and information.
`(e) Nothing in this section or any other provision of law shall be construed
as restricting or limiting the authority of the Comptroller General to audit
and evaluate, or obtain access to the records of, elements of the intelligence
community absent specific statutory language restricting or limiting such
audits, evaluations, or access to records.'.
(b) Clerical Amendment- The table of sections for chapter 35 of title 31,
United States Code, is amended by inserting after the item relating to section
3523 the following:
`3523a. Audits of intelligence community; audits and requesters.'.
END
