Requires every federal agency to publish an annual, public report to Congress and on its website showing how much it spends on “official time” (time employees spend on labor‑management duties) and other labor‑related costs. Agencies must break down costs in detail, including per‑employee official time usage and spending on negotiations, arbitrations, travel, and use of government facilities.

Directs the Comptroller General (GAO) to audit agencies’ accounting for these items at least once every four years. If agencies are not using generally accepted accounting principles (GAAP) to track these costs, GAO must brief Congress.