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:

• provide the Comptroller General with timely access to necessary information concerning programs and activities for any audit, investigation, program evaluation, report, or review;
• cooperate with the Comptroller General to the fullest extent possible and provide timely responses to requests for information;
• carefully consider requests for information based on consultation with the Comptroller General;
• work with the Comptroller General to explore alternative means to accommodate a request if the head determines that such element is unable to provide the Comptroller General with access to the specific information requested;
• narrowly construe any limitation on access to information by the Comptroller General; and
• submit to the DNI, the Comptroller General, and Congress, in a timely manner and at the same time the head notifies the Comptroller General of the denial of access to requested information, a written justification for such denial.

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.