Reporting requirements

(a) In general (1) Definition In this subsection, the term agency has the meaning given the term in section 5561 of title 5, United States Code. (2) Requirement If the head of an agency makes a death gratuity payment under section 5571 of title 5, United States Code, as added by section 2 of this Act, the agency head shall, not later than 15 business days after the date on which the agency head makes that payment, submit to the Comptroller General of the United States a notification regarding that payment. (b) GAO reports Not later than 1 year after the date of enactment of this Act, and annually thereafter, the Comptroller General of the United States shall submit to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Oversight and Government Reform of the House of Representatives a report regarding the aggregate amount of death gratuities paid under section 5571 of title 5, United States Code, as added by section 2 of this Act, during the year covered by the report. (c) Audit Not later than 3 years after the date of enactment of this Act, the Comptroller General of the United States shall— (1) perform an audit regarding death gratuities paid under section 5571 of title 5, United States Code, as added by section 2 of this Act; (2) as part of the audit performed under paragraph (1), determine the frequency with which future audits of the payments described in that paragraph shall occur; and (3) submit to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Oversight and Accountability of the House of Representatives the results of the audit performed under paragraph (1).