[109th Congress Public Law 440]
[From the U.S. Government Printing Office]


[DOCID: f:publ440.109]

[[Page 120 STAT. 3286]]

Public Law 109-440
109th Congress

                                 An Act


 
    To extend oversight and accountability related to United States 
 reconstruction funds and efforts in Iraq by extending the termination 
      date of the Office of the Special Inspector General for Iraq 
          Reconstruction. <<NOTE: Dec. 20, 2006 -  [S. 4046]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Iraq 
Reconstruction Accountability Act of 2006.>> 

SECTION 1. <<NOTE: 5 USC app. 1 note.>> SHORT TITLE.

    This Act may be cited as the ``Iraq Reconstruction Accountability 
Act of 2006''.

SEC. 2. MODIFICATION OF THE TERMINATION DATE FOR THE OFFICE OF THE 
            SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION.

    Section 3001(o) of the Emergency Supplemental Appropriations Act for 
Defense and for the Reconstruction of Iraq and Afghanistan, 2004 (Public 
Law 108-106; 117 Stat. 1238; 5 U.S.C. App., note to section 8G of Public 
Law 95-452), as amended by section 1054(b) of the John Warner National 
Defense Authorization Act for Fiscal Year 2007 (Public Law 109-364), is 
amended to read as follows:
    ``(o) Termination.--(1)(A) The Office of the Inspector General shall 
terminate 10 months after 80 percent of the funds appropriated or 
otherwise made available to the Iraq Relief and Reconstruction Fund have 
been expended.
    ``(B) For purposes of calculating the termination of the Office of 
the Inspector General under this subsection, any United States funds 
appropriated or otherwise made available for fiscal year 2006 for the 
reconstruction of Iraq, irrespective of the designation of such funds, 
shall be deemed to be amounts appropriated or otherwise made available 
to the Iraq Relief and Reconstruction Fund.
    ``(2) <<NOTE: Reports.>> The Special Inspector General for Iraq 
Reconstruction shall, prior to the termination of the Office of the 
Special Inspector General under paragraph (1), prepare a final forensic 
audit report 


[[Page 120 STAT. 3287]]

on all funds deemed to be amounts appropriated or otherwise made 
available to the Iraq Relief and Reconstruction Fund.''.

    Approved December 20, 2006.

LEGISLATIVE HISTORY--S. 4046:
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CONGRESSIONAL RECORD, Vol. 152 (2006):
            Dec. 6, considered and passed Senate.
            Dec. 8, considered and passed House.

                                  <all>