((a)) ** .—** There is established an Office of the Inspector General in the Government Accountability Office, to—

((1)) conduct and supervise audits consistent with generally accepted government auditing standards and investigations relating to the Government Accountability Office;

((2)) provide leadership and coordination and recommend policies, to promote economy, efficiency, and effectiveness in the Government Accountability Office; and

((3)) keep the Comptroller General and Congress fully and currently informed concerning fraud and other serious problems, abuses, and deficiencies relating to the administration of programs and operations of the Government Accountability Office.

((b))

((1)) The Office of the Inspector General shall be headed by an Inspector General, who shall be appointed by the Comptroller General without regard to political affiliation and solely on the basis of integrity and demonstrated ability in accounting, auditing, financial analysis, law, management analysis, public administration, or investigations. The Inspector General shall report to, and be under the general supervision of, the Comptroller General.

((2))

((A)) The Inspector General may be removed from office by the Comptroller General.

((B)) If the Inspector General is removed from office or is transferred to another position or location within the Government Accountability Office, the Comptroller General shall communicate in writing the substantive rationale, including detailed and case-specific reasons, for any such removal or transfer to both Houses of Congress (including to the appropriate congressional committees), not later than 30 days before the removal or transfer.

((C)) If there is an open or completed inquiry into the Inspector General that relates to the removal or transfer of the Inspector General under subparagraph (A), the written communication required under subparagraph (B) shall—

((i)) identify each entity that is conducting, or that conducted, the inquiry; and

((ii)) in the case of a completed inquiry, contain the findings made during the inquiry.

((D)) Nothing in this paragraph shall prohibit a personnel action otherwise authorized by law, other than transfer or removal.

((3))

((A)) Subject to the other provisions of this paragraph, only the Comptroller General may place the Inspector General on non-duty status.

((B)) If the Comptroller General places the Inspector General on non-duty status, the Comptroller General shall communicate in writing the substantive rationale, including detailed and case-specific reasons, for the change in status to both Houses of Congress (including to the appropriate congressional committees) not later than 15 days before the date on which the change in status takes effect, except that the Comptroller General may submit that communication not later than the date on which the change in status takes effect if—

((i)) the Comptroller General has made a determination that the continued presence of the Inspector General in the workplace poses a specific threat; and

((ii)) in the communication, the Comptroller General includes a report on the determination described in clause (i), which shall include—

((I)) the substantive rationale, including detailed and case-specific reasons, for the determination made under clause (i);

((II)) an identification of each entity that is conducting, or that conducted, any inquiry upon which the determination under clause (i) was made; and

((III)) in the case of an inquiry described in subclause (II) that is completed, the findings made during that inquiry.

((C)) The Comptroller General may not place the Inspector General on non-duty status during the 30-day period preceding the date on which the Inspector General is removed or transferred under paragraph (2)(A) unless the Comptroller General—

((i)) has made a determination that the continued presence of the Inspector General in the workplace poses a specific threat; and

((ii)) not later than the date on which the change in status takes effect, submits to both Houses of Congress (including to the appropriate congressional committees) a written communication that contains the information required under subparagraph (B), including the report required under clause (ii) of that subparagraph.

((D)) Nothing in this paragraph may be construed to limit or otherwise modify any statutory protection that is afforded to the Inspector General or a personnel action that is otherwise authorized by law.

((4)) The Inspector General shall be paid at an annual rate of pay equal to $5,000 less than the annual rate of pay of the Comptroller General, and may not receive any cash award or bonus, including any award under chapter 45 of title 5.

((c)) ** .—** In addition to the authority otherwise provided by this section, the Inspector General, in carrying out the provisions of this section, may—

((1)) have access to all records, reports, audits, reviews, documents, papers, recommendations, or other material that relate to programs and operations of the Government Accountability Office;

((2)) make such investigations and reports relating to the administration of the programs and operations of the Government Accountability Office as are, in the judgment of the Inspector General, necessary or desirable;

((3)) request such documents and information as may be necessary for carrying out the duties and responsibilities provided by this section from any Federal agency;

((4)) in the performance of the functions assigned by this section, obtain all information, documents, reports, answers, records, accounts, papers, and other data and documentary evidence from a person not in the United States Government or from a Federal agency, to the same extent and in the same manner as the Comptroller General under the authority and procedures available to the Comptroller General in ;

((5)) administer to or take from any person an oath, affirmation, or affidavit, whenever necessary in the performance of the functions assigned by this section, which oath, affirmation, or affidavit when administered or taken by or before an employee of the Office of Inspector General designated by the Inspector General shall have the same force and effect as if administered or taken by or before an officer having a seal;

((6)) have direct and prompt access to the Comptroller General when necessary for any purpose pertaining to the performance of functions and responsibilities under this section;

((7)) report expeditiously to the Attorney General whenever the Inspector General has reasonable grounds to believe there has been a violation of Federal criminal law; and

((8)) provide copies of all reports to the Audit Advisory Committee of the Government Accountability Office and provide such additional information in connection with such reports as is requested by the Committee.

((d))

((1)) The Inspector General—

((A)) subject to subparagraph (B), may receive, review, and investigate, as the Inspector General considers appropriate, complaints or information from an employee of the Government Accountability Office concerning the possible existence of an activity constituting a violation of any law, rule, or regulation, mismanagement, or a gross waste of funds; and

((B)) shall refer complaints or information concerning violations of personnel law, rules, or regulations to established investigative and adjudicative entities of the Government Accountability Office.

((2)) The Inspector General shall not, after receipt of a complaint or information from an employee, disclose the identity of the employee without the consent of the employee, unless the Inspector General determines such disclosure is unavoidable during the course of the investigation.

((3)) Any employee who has authority to take, direct others to take, recommend, or approve any personnel action, shall not, with respect to such authority, take or threaten to take any action against any employee as a reprisal for making a complaint or disclosing information to the Inspector General, unless the complaint was made or the information disclosed with the knowledge that it was false or with willful disregard for its truth or falsity.

((e)) ** .—**

((1)) The Inspector General shall submit semiannual reports summarizing the activities of the Office of the Inspector General to the Comptroller General. Such reports shall include, but need not be limited to—

((A)) a summary of each significant report made during the reporting period, including a description of significant problems, abuses, and deficiencies disclosed by such report;

((B)) a description of the recommendations for corrective action made with respect to significant problems, abuses, or deficiencies described pursuant to subparagraph (A);

((C)) a summary of the progress made in implementing such corrective action described pursuant to subparagraph (B); and

((D)) information concerning any disagreement the Comptroller General has with a recommendation of the Inspector General.

((2)) The Comptroller General shall transmit the semiannual reports of the Inspector General, together with any comments the Comptroller General considers appropriate, to Congress within 30 days after receipt of such reports.

((f))

((1)) ** .—** The Comptroller General may not prevent or prohibit the Inspector General from carrying out any of the duties or responsibilities of the Inspector General under this section.

((2)) ** .—** The Comptroller General shall include the annual budget request of the Inspector General in the budget of the Government Accountability Office without change.

((g))

((1)) ** .—** The Inspector General shall select, appoint, and employ (including fixing and adjusting the rates of pay of) such personnel as may be necessary to carry out this section consistent with the provisions of this title governing selections, appointments, and employment (including the fixing and adjusting the rates of pay) in the Government Accountability Office. Such personnel shall be appointed, promoted, and assigned only on the basis of merit and fitness, but without regard to those provisions of title 5 governing appointments and other personnel actions in the competitive service.

((2)) ** .—** The Inspector General may procure temporary and intermittent services under at rates not to exceed the daily equivalent of the annual rate of basic pay for level IV of the Executive Schedule under section 5315 of such title.

((3)) ** .—** No individual may carry out any of the duties or responsibilities of the Office of the Inspector General unless the individual is appointed by the Inspector General, or provides services obtained by the Inspector General, pursuant to this paragraph.

((4)) ** .—** The Inspector General and any individual carrying out any of the duties or responsibilities of the Office of the Inspector General are prohibited from performing any program responsibilities.

((5)) ** .—** The Inspector General shall, in accordance with applicable laws and regulations governing selections, appointments, and employment at the Government Accountability Office, obtain legal advice from a counsel reporting directly to the Inspector General or another Inspector General.

((h)) ** .—** The Comptroller General shall provide the Office of the Inspector General—

((1)) appropriate and adequate office space;

((2)) such equipment, office supplies, and communications facilities and services as may be necessary for the operation of the Office of the Inspector General;

((3)) necessary maintenance services for such office space, equipment, office supplies, and communications facilities; and

((4)) equipment and facilities located in such office space.

((i)) ** .—** As used in this section, the term “Federal agency” means a department, agency, instrumentality, or unit thereof, of the Federal Government.