[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8343 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 8343

   To amend title 31, United States Code, to include information on 
 improper payments under Federal programs, to change the treatment of 
certain Federal programs with respect to susceptibility to significant 
               improper payments, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 10, 2024

   Mr. Moore of Utah (for himself and Ms. Spanberger) introduced the 
 following bill; which was referred to the Committee on Oversight and 
 Accountability, and in addition to the Committee on the Budget, for a 
 period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL


 
   To amend title 31, United States Code, to include information on 
 improper payments under Federal programs, to change the treatment of 
certain Federal programs with respect to susceptibility to significant 
               improper payments, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Enhancing Improper Payment 
Accountability Act''.

SEC. 2. INCLUDING IMPROPER PAYMENT INFORMATION IN PRESIDENTS BUDGET 
              SUBMISSION.

    Section 1105(a) of title 31, United States Code, is amended by 
adding at the end the following:
            ``(40) information on Federal programs and activities with 
        respect to which reports on improper payments (as such term is 
        defined in section 3351) are required to be submitted or 
        published under subchapter IV of chapter 33 but have not been 
        so submitted, and a detailed explanation on why such reports 
        were not so submitted and any barriers the agency faces in 
        preparing and filing such reports.''.

SEC. 3. IDENTIFICATION OF NEW PROGRAMS AND ACTIVITIES SUSCEPTIBLE TO 
              SIGNIFICANT IMPROPER PAYMENTS.

    Section 3352 of title 31, United States Code, is amended--
            (1) in subsection (a)--
                    (A) in paragraph (3)(C)(i), by striking ``paragraph 
                (1)'' and inserting in its place ``paragraphs (1) and 
                (4)''; and
                    (B) by adding at the end the following:
            ``(4) New programs and activities.--In addition to those 
        programs and activities identified under paragraph (a)(1)(B), 
        the head of each executive agency shall annually identify as 
        susceptible to significant improper payments, notwithstanding 
        paragraphs (a)(3)(A) and (a)(3)(B), any program or activity 
        that--
                    ``(A) has or is expected to have outlays exceeding 
                $100,000,000 in any one of its first three fiscal years 
                of operation; and
                    ``(B) is in its first four years of operation.''; 
                and
            (2) in subsection (c)(1), by striking ``subsection (a)(1)'' 
        and inserting in its place ``subsection (a)(1) or (a)(4)''.

SEC. 4. ANTI-FRAUD REPORT REQUIREMENT.

    Section 3357 of title 31, United States Code, is amended by 
striking subsection (d) and inserting the following:
    ``(d) Reports.--
            ``(1) In general.--For each fiscal year beginning in the 
        first fiscal year after the date of the enactment of the 
        Enhancing Improper Payment Accountability Act, each agency 
        shall submit to Congress, in the report containing the annual 
        financial statement of the agency, a report on the progress of 
        the agency in--
                    ``(A) implementing--
                            ``(i) the financial and administrative 
                        controls required to be established under 
                        subsection (c);
                            ``(ii) the fraud risk principles in the 
                        Standards for Internal Control in the Federal 
                        Government; and
                            ``(iii) Office of Management and Budget 
                        Circular A-123 with respect to the leading 
                        practices for managing fraud risk;
                    ``(B) identifying fraud risks and vulnerabilities, 
                including with respect to payroll, beneficiary 
                payments, grants, large contracts, and purchase and 
                travel cards; and
                    ``(C) establishing strategies, procedures, and 
                other steps to curb fraud.
            ``(2) Additional requirements.--Any report under paragraph 
        (1) shall include, as defined by the leading practices 
        identified in the report published by the Government 
        Accountability Office on July 28, 2015, titled `Framework for 
        Managing Fraud Risks in Federal Programs'--
                    ``(A) identification of--
                            ``(i) any dedicated entity that leads the 
                        agency's fraud risk management activities and 
                        its roles;
                            ``(ii) responsibilities of such entity, 
                        including any program or operation for which 
                        that entity is responsible;
                            ``(iii) capacity, including any 
                        limitations, to strategically manage fraud 
                        risks; and
                            ``(iv) any program or operation for which 
                        there is not a dedicated entity that leads 
                        fraud risk management activities, along with a 
                        detailed justification for not having a 
                        dedicated entity;
                    ``(B) status of the agency's fraud risk profiles, 
                including the date of the last update and date of 
                planned update, for all programs and operations, and if 
                there is not a fraud risk profile for a program or 
                operation, a detailed justification for why such 
                program or operation does not have such a profile; and
                    ``(C) status of the agency's antifraud strategies, 
                including the date of last update and date of planned 
                update, for all programs and operations, and if there 
                is not an antifraud strategy for a program or 
                operation, a detailed justification for why such 
                program or operation does not have such a strategy.''.
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