Coast Guard Safety and Accountability Act This bill requires the U.S. Coast Guard to formally respond in writing to each recommendation about transportation safety from the National Transportation Safety Board (NTSB). The response must indicate whether the Coast Guard intends to (1) adopt the complete recommendation, (2) adopt a part of the recommendation, or (3) refuse to adopt the recommendation. The NTSB must make a copy of each recommendation and response available to the public at a reasonable cost.