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Agency:
Government Accountability Office

IRA Section 70004 – Government Accountability Office Oversight of the IRA

Section 70004 of the IRA appropriates to the Comptroller General of the United States $25 million the Government Accountability Office to cover expenses related to overseeing the distribution and use of funds appropriated under the IRA, as well as determining whether the economic social, and environmental impacts of that funding are equitable. The funds appropriated by section 70004 are available until September 30, 2031.

Environmental Justice Considerations:

Some funds will be used to assess the equity considerations of the economic, social, and environmental impacts of the IRA funding.

Current Status:

Further implementation actions taken

Trump Administration Actions:

  • GAO Releases Report on Oversight of IRA Tax Expenditures [05/19/2025]
  • GAO Releases Report on Oversight of GSA Spending [04/29/2025]
  • GAO Releases Report on Oversight of DOE and EPA Spending [02/26/2025]
  • OMB Orders Temporary Pause on Financial Assistance Programs, Later Rescinded [01/27/2025]
  • OMB Clarifies Scope of the Order to Halt IRA Spending [01/21/2025]
  • Trump Issues Executive Order to Halt All IRA Funding Disbursements [01/20/2025]

Implementation Status at End of Biden Administration:

In Progress

GAO has not publicly announced the use of funds appropriated through this provision, but has conducted IRA oversight activities, presumably using IRA funding.

Biden Administration Actions:

  • GAO Issues Report on Federal Efforts to Reduce Greenhouse Gas Emissions [09/29/2022]
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