Department of State and United States Agency for International Development Accountability Act of 2017 This bill requires: (1) the Department of State and the U.S. Agency for International Development (USAID) to submit: (1) a report listing all outstanding recommendations from the Government Accountability Office (GAO) that relate to the State Department or USAID that have not been fully implemented, and (2) a report on the implementation status of such recommendations. The GAO shall report on any discrepancies between State Department-USAID list of outstanding recommendations and GAO's list. The implementation status report shall include: for any recommendation the State Department or USAID has decided not to fully implement or to implement in a different manner than what was recommended, a detailed justification for the decision; for any recommendation the State Department or USAID has decided to adopt but which has not been fully implemented, a timeline for full implementation; and an explanation for any discrepancies included in the GAO report.