Intelligence Community Oversight Act of 2014 - Amends the Intelligence Authorization Act for FY2010 to require the head of each element of the intelligence community, in carrying out the directive of the Director of National Intelligence (DNI) governing Comptroller General access to information in such element's possession, to:
Requires: (1) the DNI, semiannually, to report to Congress and the Comptroller General on any instances in which a head denied access to requested information; and (2) the Comptroller General, within 30 days of receiving such a report, to submit to Congress any comments in response to such report.