This section was derived from section 11 of the Inspector General Act of 1978, Pub. L. 95–452, which was set out in the former Appendix to this title, and as it existed as of Oct. 19, 2021. Section 11 of Pub. L. 95–452 was amended by Pub. L. 117–263, div. E, title LII, §§ 5204(b), 5232–5234, 5236, 5237, 5251, 5271, 5272(9), Dec. 23, 2022, 136 Stat. 3233–3235, 3237–3239, 3241, prior to being repealed and reenacted as this section by Pub. L. 117–286, §§ 3(b), 7, Dec. 27, 2022, 136 Stat. 4256, 4361. For applicability of those amendments to this section, see section 5(b) of Pub. L. 117–286, set out in a Transitional and Savings Provisions note preceding section 101 of this title. Section 11 of Pub. L. 95–452 was amended as follows:

(1) in subsection (b)(3)(B)(viii)—

(A) by striking subclauses (III) and (IV);

(B) in subclause (I), by adding “and” at the end; and

(C) by amending subclause (II) to read as follows:

“(II) the appropriate congressional committees.”;

(2) in subsection (c)—

(A) in paragraph (1), by redesignating subparagraphs (E) through (I) as subparagraphs (F) through (J), respectively, and by inserting after subparagraph (D) the following:

“(E) support the professional development of Inspectors General, including by providing training opportunities on the duties, responsibilities, and authorities under this Act and on topics relevant to Inspectors General and the work of Inspectors General, as identified by Inspectors General and the Council.”;

(B) in paragraph (3), by adding at the end the following:

“(D) Report on expenditures.—Not later than November 30 of each year, the Chairperson shall submit to the appropriate committees or subcommittees of Congress, including the Committee on Appropriations of the Senate and the Committee on Appropriations of the House of Representatives, a report on the expenditures of the Council for the preceding fiscal year, including from direct appropriations to the Council, interagency funding pursuant to subparagraph (A), a revolving fund pursuant to subparagraph (B), or any other source.”; and

(C) in paragraph (5)(B), by striking “, allegations of reprisal,” and inserting “and allegations of reprisal (including the timely and appropriate handling and consideration of protected disclosures and allegations of reprisal that are internal to an Office of Inspector General)”; and

(3) in subsection (d)—

(A) in paragraph (5)(B)—

(i) in clause (ii), by striking the period at the end and inserting “, the length of time the Integrity Committee has been evaluating the allegation of wrongdoing, and a description of any previous written notice provided under this clause with respect to the allegation of wrongdoing, including the description provided for why additional time was needed.”; and

(ii) by adding at the end the following:

“(iii) Availability of information to congress on certain allegations of wrongdoing closed without referral.—With respect to an allegation of wrongdoing made by a member of Congress that is closed by the Integrity Committee without referral to the Chairperson of the Integrity Committee to initiate an investigation, the Chairperson of the Integrity Committee shall, not later than 60 days after closing the allegation of wrongdoing, provide a written description of the nature of the allegation of wrongdoing and how the Integrity Committee evaluated the allegation of wrongdoing to—

“(I) the Chair and Ranking Minority Member of the Committee on Homeland Security and Governmental Affairs of the Senate; and

“(II) the Chair and Ranking Minority Member of the Committee on Oversight and Reform of the House of Representatives.”;

(B) in paragraph (7)(B)(i)(V), by inserting “, and that an investigation of an Office of Inspector General of an establishment is conducted by another Office of Inspector General of an establishment” after “size”;

(C) in paragraph (8)—

(i) in subparagraph (A)(ii), by inserting “or corrective action” after “disciplinary action”;

(ii) in subparagraph (A)(iii), by striking “to the” and all that follows through “jurisdiction” and inserting “to the appropriate congressional committees”; and

(iii) in subparagraph (B), by inserting “and the appropriate congressional committees” after “Integrity Committee”; and

(D) by amending paragraph (9) to read as follows:

“(9) Semiannual report.—On or before May 31, 2023, and every 6 months thereafter, the Council shall submit to Congress and the President a report on the activities of the Integrity Committee during the immediately preceding 6-month periods ending March 31 and September 30, which shall include the following with respect to allegations of wrongdoing that are made against Inspectors General and staff members of the various Offices of Inspector General described in paragraph (4)(C):

“(A) An overview and analysis of the allegations of wrongdoing disposed of by the Integrity Committee, including—

“(i) analysis of the positions held by individuals against whom allegations were made, including the duties affiliated with such positions;

“(ii) analysis of the categories or types of the allegations of wrongdoing; and

“(iii) a summary of disposition of all the allegations.

“(B) The number of allegations received by the Integrity Committee.

“(C) The number of allegations referred to the Department of Justice or the Office of Special Counsel, including the number of allegations referred for criminal investigation.

“(D) The number of allegations referred to the Chairperson of the Integrity Committee for investigation, a general description of the status of such investigations, and a summary of the findings of investigations completed.

“(E) An overview and analysis of allegations of wrongdoing received by the Integrity Committee during any previous reporting period, but remained pending during some part of the six months covered by the report, including—

“(i) analysis of the positions held by individuals against whom allegations were made, including the duties affiliated with such positions;

“(ii) analysis of the categories or types of the allegations of wrongdoing; and

“(iii) a summary of disposition of all the allegations.

“(F) The number and category or type of pending investigations.

“(G) For each allegation received—

“(i) the date on which the investigation was opened;

“(ii) the date on which the allegation was disposed of, as applicable; and

“(iii) the case number associated with the allegation.

“(H) The nature and number of allegations to the Integrity Committee closed without referral, including the justification for why each allegation was closed without referral.

“(I) A brief description of any difficulty encountered by the Integrity Committee when receiving, evaluating, investigating, or referring for investigation an allegation received by the Integrity Committee, including a brief description of—

“(i) any attempt to prevent or hinder an investigation; or

“(ii) concerns about the integrity or operations at an Office of Inspector General.

“(J) Other matters that the Council considers appropriate.”

For definition of “appropriate congressional committees” as seen in the above amendments by Pub. L. 117–263, see Amendments Not Shown in Text note set out under section 401 of this title.

In subsection (b)(1)(I), the words “Government Publishing Office” are substituted for “Government Printing Office” because of section 1301(b) of the Legislative Branch Appropriations Act, 2015 (Public Law 113–235, div. H, 44 U.S.C. note prec. 301).

In subsection (b)(3)(B)(viii)(IV), the words “Committee on Oversight and Reform” are substituted for “Committee on Oversight and Government Reform” on authority of rule X(1)(n) of the Rules of the House of Representatives, adopted by House Resolution No. 6 (116th Congress, January 9, 2019).

In subsection (c)(1)(H), the words “section 103H of the National Security Act of 1947 (50 U.S.C. 3033)” are substituted for “section 3033 of title 50, United States Code” to correct the citation.

In subsection (c)(3)(C), the date “October 14, 2008” is substituted for “the date of enactment of this subsection” to reflect the date of enactment of the Inspector General Reform Act of 2008 (Public Law 110–409, 122 Stat. 4302). Section 7(a) of the Inspector General Reform Act of 2008 (Public Law 110–409, 122 Stat. 4305) enacted section 11 (including subsection (c)) of the Inspector General Act of 1978.

In subsection (c)(3)(C), the words “the authority in that subparagraph” are substituted for “the authority in that paragraph” to correct an error in the law.

In subsection (c)(5)(A), the reference to “section 403(d)(1)(C) of this title” is substituted for “section 3(d)(C)” for clarity and to correct an error in the law. In section 11(c)(5)(A) of the Inspector General Act of 1978, as added by section 2(b) of the Whistleblower Protection Coordination Act (Public Law 115–192, 132 Stat. 1503), the reference to “section 3(d)(C)” should be to “section 3(d)(1)(C)”. Section 3(d)(1)(C) of the Inspector General Act of 1978 is restated as “section 403(d)(1)(C) of this title” (i.e., section 403(d)(1)(C) of title 5, United States Code).

In subsection (d)(8)(A), at the end of clause (ii), the word “and” is omitted to correct an error in the law.

In subsection (d)(8)(A)(iii), the words “Committee on Oversight and Reform” are substituted for “Committee on Oversight and Government Reform” on authority of rule X(1)(n) of the Rules of the House of Representatives, adopted by House Resolution No. 6 (116th Congress, January 9, 2019).

In subsection (e)(1)(C), the word “Program” is substituted for the word “Plan” (in the phrase “Troubled Asset Relief Program”) to correct an error in the law. In subsection (e)(1)(D), the words “Coronavirus Economic Stabilization Act of 2020” are substituted for “CARES Act” to use the applicable short title as provided in section 4001 of Public Law 116–136 (134 Stat. 469).

In subsection (e), paragraph (4) is added to carry forward the effective date provision from section 501(c) of the Consolidated Appropriations Act, 2021 (Public Law 116–260, div. U, title V, 134 Stat. 2294). Section 501(c) of the Consolidated Appropriations Act, 2021 provides that: “This Act and the amendments made by this Act shall take effect on the date that is 30 days after the date of receipt by the Council of the Inspectors General on Integrity and Efficiency of an appropriation for the implementation of this Act.”. The scope of applicability for the effective date provision is unclear because the references to this Act are ambiguous. The references to this Act do not refer the entirety of the Consolidated Appropriations Act, 2021, because the references are limited by section 3 of the Consolidated Appropriations Act, 2021 (Public Law 116–260, 134 Stat. 1185), which provides that: “Except as expressly provided otherwise, any reference to ‘this Act’ contained in any division of this Act shall be treated as referring only to the provisions of that division.” . At most, therefore, the references to this Act refer only to the provisions of division U of the Act (beginning at 134 Stat. 2286). However, it is questionable whether Congress intends the effective date to apply to the entirety of division U. The relevant portion of division U appears to be limited to section 501 of the Consolidated Appropriations Act, 2021. The effective date is clearly intended to apply to section 501 of the Act, but it is unclear whether it is intended to apply to other portions of division U. In the restatement, paragraph (4) of subsection (e) carries forward the effective date as a “no-source” provision, explicitly making the effective date apply to the provisions added by section 501 of the Consolidated Appropriations Act, 2021, while avoiding the repeal of section 501(c) of the Consolidated Appropriations Act, 2021, which continues to apply (or not) to other portions of division U to whatever extent Congress originally intended.

Section 1229 of the National Defense Authorization Act for Fiscal Year 2008, referred to in subsec. (e)(1)(B), is section 1229 of Pub. L. 110–181, which is set out as a note under section 415 of this title.

Committee on Oversight and Reform of House of Representatives changed to Committee on Oversight and Accountability of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Congress, Jan. 9, 2023.

Pub. L. 116–136, div. B, title V, § 15010, Mar. 27, 2020, 134 Stat. 533, as amended by Pub. L. 116–260, div. O, title VIII, § 801(b), Dec. 27, 2020, 134 Stat. 2155; Pub. L. 117–103, div. E, title VII, § 750, Mar. 15, 2022, 136 Stat. 307, provided that: “(a) In this section—“(1) the term ‘agency’ has the meaning given the term in section 551 of title 5, United States Code; “(2) the term ‘appropriate congressional committees’ means—“(A) the Committees on Appropriations of the Senate and the House of Representatives; “(B) the Committee on Homeland Security and Governmental Affairs of the Senate; “(C) the Committee on Oversight and Reform [now Committee on Oversight and Accountability] of the House of Representatives; and “(D) any other relevant congressional committee of jurisdiction; “(3) the term ‘Chairperson’ means the Chairperson of the Committee; “(4) the term ‘Council’ means the Council of the Inspectors General on Integrity and Efficiency established under section 11 of the Inspector General Act of 1978 ([former] 5 U.S.C. App) [see 5 U.S.C. 424]; “(5) the term ‘Committee’ means the Pandemic Response Accountability Committee established under subsection (b); “(6) the term ‘covered funds’ means any funds, including loans, that are made available in any form to any non-Federal entity, not including an individual, under—“(A) the Coronavirus Aid, Relief, and Economic Security Act [Pub. L. 116–136] (divisions A and B) [see Tables for classification]; “(B) the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (Public Law 116–123); “(C) the Families First Coronavirus Response Act (Public Law 116–127); “(D) the Paycheck Protection Program and Health Care Enhancement Act (Public Law 116–139) [see Short Title of 2020 Amendment note set out under section 9001 of Title 15, Commerce and Trade]; “(E) divisions M and N of the Consolidated Appropriations Act, 2021 [Pub. L. 116–260, see Tables for classification]; or “(F) the American Rescue Plan Act of 2021 (Public Law 117–2) [see Short Title of 2021 Amendment note set out under section 9001 of Title 15, Commerce and Trade]; “(7) the term ‘Coronavirus response’ means the Federal Government’s response to the nationwide public health emergency declared by the Secretary of Health and Human Services, retroactive to January 27, 2020, pursuant to section 319 of the Public Health Service Act (42 U.S.C. 247d), as a result of confirmed cases of the novel coronavirus (COVID–19) in the United States. “(b) There is established within the Council the Pandemic Response Accountability Committee to promote transparency and conduct and support oversight of covered funds and the Coronavirus response to—“(1) prevent and detect fraud, waste, abuse, and mismanagement; and “(2) mitigate major risks that cut across program and agency boundaries. “(c)(1) The Chairperson of the Committee shall be selected by the Chairperson of the Council from among Inspectors General described in subparagraphs (B), (C), and (D) of paragraph (2) with experience managing oversight of large organizations and expenditures. “(2) The members of the Committee shall include—“(A) the Chairperson; “(B) the Inspectors General of the Departments of Defense, Education, Health and Human Services, Homeland Security, Justice, Labor, and the Treasury; “(C) the Inspector General of the Small Business Administration; “(D) the Treasury Inspector General for Tax Administration; and “(E) any other Inspector General, as designated by the Chairperson from any agency that expends or obligates covered funds or is involved in the Coronavirus response. “(3)(A) There shall be an Executive Director and a Deputy Executive Director of the Committee. “(B)(i)(I) Not later than 30 days after the date of enactment of this Act [Mar. 27, 2020], the Executive Director of the Committee shall be appointed by the Chairperson of the Council, in consultation with the majority leader of the Senate, the Speaker of the House of Representatives, the minority leader of the Senate, and the minority leader of the House of Representatives. “(II) Not later than 90 days after the date of enactment of this Act, the Deputy Executive Director of the Committee shall be appointed by the Chairperson of the Council, in consultation with the majority leader of the Senate, the Speaker of the House of Representatives, the minority leader of the Senate, the minority leader of the House of Representatives, and the Executive Director of the Committee. “(ii) The Executive Director and the Deputy Executive Director of the Committee shall—“(I) have demonstrated ability in accounting, auditing, and financial analysis; “(II) have experience managing oversight of large organizations and expenditures; and “(III) be full-time employees of the Committee. “(C) The Executive Director of the Committee shall—“(i) report directly to the Chairperson; “(ii) appoint staff of the Committee, subject to the approval of the Chairperson, consistent with subsection (f); “(iii) supervise and coordinate Committee functions and staff; and “(iv) perform any other duties assigned to the Executive Director by the Committee. “(4)(A) Members of the Committee may not receive additional compensation for services performed. “(B) The Executive Director and Deputy Executive Director of the Committee shall be compensated at the rate of basic pay prescribed for level IV of the Executive Schedule under section 5315 of title 5, United States Code. “(d)(1)(A) The Committee shall conduct and coordinate oversight of covered funds and the Coronavirus response and support Inspectors General in the oversight of covered funds and the Coronavirus response in order to—“(i) detect and prevent fraud, waste, abuse, and mismanagement; and “(ii) identify major risks that cut across programs and agency boundaries. “(B) The functions of the Committee shall include—“(i) developing a strategic plan to ensure coordinated, efficient, and effective comprehensive oversight by the Committee and Inspectors General over all aspects of covered funds and the Coronavirus response; “(ii) auditing or reviewing covered funds, including a comprehensive audit and review of charges made to Federal contracts pursuant to authorities provided in the Coronavirus Aid, Relief, and Economic Security Act [Pub. L. 116–136], to determine whether wasteful spending, poor contract or grant management, or other abuses are occurring and referring matters the Committee considers appropriate for investigation to the Inspector General for the agency that disbursed the covered funds, including conducting randomized audits to identify fraud; “(iii) reviewing whether the reporting of contracts and grants using covered funds meets applicable standards and specifies the purpose of the contract or grant and measures of performance; “(iv) reviewing the economy, efficiency, and effectiveness in the administration of, and the detection of fraud, waste, abuse, and mismanagement in, Coronavirus response programs and operations; “(v) reviewing whether competition requirements applicable to contracts and grants using covered funds have been satisfied; “(vi) serving as a liaison to the Director of the Office of Management and Budget, the Secretary of the Treasury, and other officials responsible for implementing the Coronavirus response; “(vii) reviewing whether there are sufficient qualified acquisition, grant, and other applicable personnel overseeing covered funds and the Coronavirus response; “(viii) reviewing whether personnel whose duties involve the Coronavirus response or acquisitions or grants made with covered funds or are otherwise related to the Coronavirus response receive adequate training, technology support, and other resources; “(ix) reviewing whether there are appropriate mechanisms for interagency collaboration relating to the oversight of covered funds and the Coronavirus response, including coordinating and collaborating to the extent practicable with State and local government entities; “(x) expeditiously reporting to the Attorney General any instance in which the Committee has reasonable grounds to believe there has been a violation of Federal criminal law; and “(xi) coordinating and supporting Inspectors General on matters related to oversight of covered funds and the Coronavirus response. “(2)(A)(i) The Committee shall submit to the President and Congress, including the appropriate congressional committees, management alerts on potential management, risk, and funding problems that require immediate attention. “(ii) The Committee shall submit to Congress such other reports or provide such periodic updates on the work of the Committee as the Committee considers appropriate on the use of covered funds and the Coronavirus response. “(B) The Committee shall submit biannual reports to the President and Congress, including the appropriate congressional committees, and may submit additional reports as appropriate—“(i) summarizing the findings of the Committee; and “(ii) identifying and quantifying the impact of any tax expenditures or credits authorized under this Act to the extent practicable. “(C)(i) All reports submitted under this paragraph shall be made publicly available and posted on the website established under subsection (g). “(ii) Any portion of a report submitted under this paragraph may be redacted when made publicly available, if that portion would disclose information that is not subject to disclosure under sections 552 and 552a of title 5, United States Code, or is otherwise prohibited from disclosure by law. “(3)(A) The Committee shall make recommendations to agencies on measures to prevent or address fraud, waste, abuse and mismanagement, and to mitigate risks that cut across programs and agency boundaries, relating to covered funds and the Coronavirus response. “(B) Not later than 30 days after receipt of a recommendation under subparagraph (A), an agency shall submit a report to the President and the appropriate congressional committees on—“(i) whether the agency agrees or disagrees with the recommendations; and “(ii) any actions the agency will take to implement the recommendations, which shall also be included in the report required under section 2(b) of the GAO–IG Act [Pub. L. 115–414] (31 U.S.C. 1105 note). “(e)(1) The Committee shall conduct audits and reviews of programs, operations, and expenditures relating to covered funds and the Coronavirus response and coordinate on such activities with the Inspector General of the relevant agency to avoid unnecessary duplication and overlap of work. “(2) The Committee may—“(A) conduct its own independent investigations, audits, and reviews relating to covered funds or the Coronavirus response; “(B) collaborate on audits and reviews relating to covered funds with any Inspector General of an agency; and “(C) provide support to relevant agency Inspectors General in conducting investigations, audits, and reviews relating to the covered funds and Coronavirus response. “(3)(A) In conducting and supporting investigations, audits, and reviews under this subsection, the Committee—“(i) shall have the authorities provided under section 6 of the Inspector General Act of 1978 ([former] 5 U.S.C. App.) [see 5 U.S.C. 406]; “(ii) may issue subpoenas to compel the testimony of persons who are not Federal officers or employees; and “(iii) may enforce such subpoenas in the event of a refusal to obey by order of any appropriate United States district court as provided for under section 6 of the Inspector General Act of 1978 (5 U.S.C. App). “(B) The Committee shall carry out the powers under paragraphs (1) and (2) in accordance with section 4(b)(1) of the Inspector General Act of 1978 ([former] 5 U.S.C. App.) [see 5 U.S.C. 404(b)(1)]. “(C) Whenever information or assistance requested by the Committee or an Inspector General is unreasonably refused or not provided, the Committee shall immediately report the circumstances to the appropriate congressional committees. “(D) The Committee shall leverage existing information technology resources within the Council, such as oversight.gov, to carry out the duties of the Committee. “(4)(A) The Committee may hold public hearings and Committee personnel may conduct necessary inquiries. “(B) The head of each agency shall make all officers and employees of that agency available to provide testimony to the Committee and Committee personnel. “(C) The Committee may issue subpoenas to compel the testimony of persons who are not Federal officers or employees at such public hearings, which may be enforced in the same manner as provided for subpoenas under section 6 of the Inspector General Act of 1978 (5 U.S.C. App.). “(5) The Committee may enter into contracts to enable the Committee to discharge its duties, including contracts and other arrangements for audits, studies, analyses, and other services with public agencies and with private persons, and make such payments as may be necessary to carry out the duties of the Committee. “(6) The Committee may establish subcommittees to facilitate the ability of the Committee to discharge its duties. “(7) The Committee may transfer funds appropriated to the Committee for expenses to support administrative support services and audits, reviews, or other activities related to oversight by the Committee of covered funds or the Coronavirus response to any Office of the Inspector General or the General Services Administration. “(f)(1)(A)(i) Subject to subparagraph (B), the Committee may exercise the authorities of subsections (b) through (i) of section 3161 of title 5, United States Code (without regard to subsection (a) of that section) to carry out the functions of the Committee under this section. “(ii) For purposes of exercising the authorities described under clause (i), the term ‘Chairperson’ shall be substituted for the term ‘head of a temporary organization’. “(iii) In exercising the authorities described in clause (i), the Chairperson shall consult with members of the Committee. “(iv) In addition to the authority provided by section 3161(c) of title 5, United States Code, upon the request of an Inspector General, the Committee may detail, on a nonreimbursable basis, any personnel of the Council to that Inspector General to assist in carrying out any audit, review, or investigation pertaining to the oversight of covered funds or the Coronavirus response. “(B) In exercising the employment authorities under section 3161(b) of title 5, United States Code, as provided under subparagraph (A) of this paragraph—“(i) section 3161(b)(2) of that title (relating to periods of appointments) shall not apply; and “(ii) no period of appointment may exceed the date on which the Committee terminates. “(C)(i) A person employed by the Committee shall acquire competitive status for appointment to any position in the competitive service for which the employee possesses the required qualifications upon the completion of 2 years of continuous service as an employee under this subsection. “(ii) No person who is first employed as described in clause (i) more than 2 years after the date of enactment of this Act may acquire competitive status under clause (i). “(2)(A) The Committee may employ annuitants covered by section 9902(g) of title 5, United States Code, for purposes of the oversight of covered funds or the Coronavirus response. “(B) The employment of annuitants under this paragraph shall be subject to the provisions of section 9902(g) of title 5, United States Code, as if the Committee was the Department of Defense. “(3) Upon request of the Committee for information or assistance from any agency or other entity of the Federal Government, the head of such entity shall, insofar as is practicable and not in contravention of any existing law, and consistent with section 6 of the Inspector General Act of 1978 (5 U.S.C. App.), furnish such information or assistance to the Committee, or an authorized designee, including an Inspector General designated by the Chairperson. “(4) Any Inspector General responsible for conducting oversight related to covered funds or the Coronavirus response may, consistent with the duties, responsibilities, policies, and procedures of the Inspector General, provide information requested by the Committee or an Inspector General on the Committee relating to the responsibilities of the Committee. “(g)(1)(A) Not later than 30 days after the date of enactment of this Act, the Committee shall establish and maintain a user-friendly, public-facing website to foster greater accountability and transparency in the use of covered funds and the Coronavirus response, which shall have a uniform resource locator that is descriptive and memorable. “(B) The Committee shall leverage existing information technology and resources, such as oversight.gov, to the greatest extent practicable to meet the requirements under this section. “(2) The website established and maintained under paragraph (1) shall be a portal or gateway to key information relating to the oversight of covered funds and the Coronavirus response and provide connections to other Government websites with related information. “(3) In establishing and maintaining the website under paragraph (1), the Committee shall ensure the following:“(A) The website shall provide materials and information explaining the Coronavirus response and how covered funds are being used. The materials shall be easy to understand and regularly updated.“(i) [sic; cls. (i) to (xiii) probably should be subpars. (B) to (N)] The website shall provide accountability information, including findings from Inspectors General, including any progress reports, audits, inspections, or other reports, including reports from or links to reports on the website of the Government Accountability Office. “(ii) The website shall provide data on relevant operational, economic, financial, grant, subgrant, contract, and subcontract information in user-friendly visual presentations to enhance public awareness of the use of covered funds and the Coronavirus response. “(iii) The website shall provide detailed data on any Federal Government awards that expend covered funds, including a unique trackable identification number for each project, information about the process that was used to award the covered funds, and for any covered funds over $150,000, a detailed explanation of any associated agreement, where applicable. “(iv) The website shall include downloadable, machine-readable, open format reports on covered funds obligated by month to each State and congressional district, where applicable. “(v) The website shall provide a means for the public to give feedback on the performance of any covered funds and of the Coronavirus response, including confidential feedback. “(vi) The website shall include detailed information on Federal Government awards that expend covered funds, including data elements required under the Federal Funding Accountability and Transparency Act of 2006 [Pub. L. 109–282] (31 U.S.C. 6101 note), allowing aggregate reporting on awards below $50,000, as prescribed by the Director of the Office of Management and Budget. “(vii) The website shall provide a link to estimates of the jobs sustained or created by this Act to the extent practicable. “(viii) The website shall include appropriate links to other government websites with information concerning covered funds and the Coronavirus response, including Federal agency and State websites. “(ix) The website shall include a plan from each Federal agency for using covered funds. “(x) The website shall provide information on Federal allocations of mandatory and other entitlement programs by State, county, or other geographical unit related to covered funds or the Coronavirus response. “(xi) The website shall present the data such that funds subawarded by recipients are not double counted in search results, data visualizations, or other reports. “(xii) The website shall include all recommendations made to agencies relating to covered funds and the Coronavirus response, as well as the status of each recommendation. “(xiii) The website shall be enhanced and updated as necessary to carry out the purposes of this section. “(4) The Committee may exclude posting contractual or other information on the website on a case-by-case basis when necessary to protect national security or to protect information that is not subject to disclosure under sections 552 and 552a of title 5, United States Code. “(h)(1) Nothing in this section shall affect the independent authority of an Inspector General to determine whether to conduct an audit or investigation of covered funds or the Coronavirus response. “(2) If the Committee requests that an Inspector General of an agency conduct or refrain from conducting an audit or investigation and the Inspector General rejects the request in whole or in part, the Inspector General shall, not later than 30 days after rejecting the request, submit a report to the Committee, the head of the applicable agency, and the appropriate congressional committees, that states the reasons that the Inspector General has rejected the request in whole or in part. “(i) The Committee shall coordinate its oversight activities with the Comptroller General of the United States and State auditors. “(j) For the purposes of carrying out the mission of the Committee under this section, there are authorized to be appropriated such sums as may be necessary to carry out the duties and functions of the Committee. “(k) The Committee shall terminate on September 30, 2025.”

[For definition of “coronavirus” as used in section 15010 of Pub. L. 116–136, set out above, see section 23005 of Pub. L. 116–136, set out as a note under section 162b of Title 2, The Congress.]

Pub. L. 111–203, title IX, § 989E, July 21, 2010, 124 Stat. 1946, provided that: “(a) Council of Inspectors General on Financial Oversight.—“(1) Establishment and membership.—There is established a Council of Inspectors General on Financial Oversight (in this section referred to as the ‘Council of Inspectors General’) chaired by the Inspector General of the Department of the Treasury and composed of the inspectors general of the following:“(A) The Board of Governors of the Federal Reserve System. “(B) The Commodity Futures Trading Commission. “(C) The Department of Housing and Urban Development. “(D) The Department of the Treasury. “(E) The Federal Deposit Insurance Corporation. “(F) The Federal Housing Finance Agency. “(G) The National Credit Union Administration. “(H) The Securities and Exchange Commission. “(I) The Troubled Asset Relief Program (until the termination of the authority of the Special Inspector General for such program under section 121(k) of the Emergency Economic Stabilization Act of 2008 (12 U.S.C. 5231(k))). “(2) Duties.—“(A) Meetings.—The Council of Inspectors General shall meet not less than once each quarter, or more frequently if the chair considers it appropriate, to facilitate the sharing of information among inspectors general and to discuss the ongoing work of each inspector general who is a member of the Council of Inspectors General, with a focus on concerns that may apply to the broader financial sector and ways to improve financial oversight. “(B) Annual report.—Each year the Council of Inspectors General shall submit to the Council and to Congress a report including—“(i) for each inspector general who is a member of the Council of Inspectors General, a section within the exclusive editorial control of such inspector general that highlights the concerns and recommendations of such inspector general in such inspector general’s ongoing and completed work, with a focus on issues that may apply to the broader financial sector; and “(ii) a summary of the general observations of the Council of Inspectors General based on the views expressed by each inspector general as required by clause (i), with a focus on measures that should be taken to improve financial oversight. “(3) Working groups to evaluate council.—“(A) Convening a working group.—The Council of Inspectors General may, by majority vote, convene a Council of Inspectors General Working Group to evaluate the effectiveness and internal operations of the Council. “(B) Personnel and resources.—The inspectors general who are members of the Council of Inspectors General may detail staff and resources to a Council of Inspectors General Working Group established under this paragraph to enable it to carry out its duties. “(C) Reports.—A Council of Inspectors General Working Group established under this paragraph shall submit regular reports to the Council and to Congress on its evaluations pursuant to this paragraph. “(b) Response to Report by Council.—The Council shall respond to the concerns raised in the report of the Council of Inspectors General under subsection (a)(2)(B) for such year.”

Pub. L. 111–15, § 7, Apr. 24, 2009, 123 Stat. 1605, as amended by Pub. L. 117–286, § 4(b)(20), Dec. 27, 2022, 136 Stat. 4345, provided that: “The Special Inspector General for Iraq Reconstruction and the Special Inspector General for Afghanistan Reconstruction shall be a [sic] members of the Council of the Inspectors General on Integrity and Efficiency established under section 424 of title 5, United States Code, until the date of termination of the Office of the Special Inspector General for Iraq Reconstruction and the Office of the Special Inspector General for Afghanistan Reconstruction, respectively.”