Humane Accountability Act This bill requires the Department of Homeland Security (DHS) and the Department of Health and Human Services (HHS) to jointly report to Congress and the Government Accountability Office (GAO) about assaults, deaths, complaints, and related instances involving immigration detainees. GAO must subsequently issue recommendations to address the reported instances. The joint report must include information from detention centers related to detainee deaths while in custody; assault or abuse of a detainee while in custody by an officer, staff, or other detainee that requires medical attention; sexual assault of detainees while in custody and investigative findings from each such assault; complaints submitted by detainees or their families regarding abuse, sexual assault, staff neglect or retaliation, lack of proper resources or amenities, lack of access to legal counsel, or death; and the centers' actions to address and remedy such complaints from detainees or their families. The report must provide information regarding detention centers operated by U.S. Customs and Border Protection, U.S. Immigration and Customs Enforcement, and the Office of Refugee Resettlement. The bill requires GAO to provide Congress with a list of recommendations to address the information in the report within 90 days following GAO's receipt of such report.