[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 5098 Reported in Senate (RS)]
<DOC>
Calendar No. 685
118th CONGRESS
2d Session
S. 5098
[Report No. 118-282]
To require certain agencies to develop plans for internal control in
the event of an emergency or crisis, and for other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
September 18, 2024
Mr. Lankford (for himself and Mr. Peters) introduced the following
bill; which was read twice and referred to the Committee on Homeland
Security and Governmental Affairs
December 9, 2024
Reported by Mr. Peters, with an amendment
[Strike out all after the enacting clause and insert the part printed
in italic]
_______________________________________________________________________
A BILL
To require certain agencies to develop plans for internal control in
the event of an emergency or crisis, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
<DELETED>SECTION 1. SHORT TITLE.</DELETED>
<DELETED> This Act may be cited as the ``Taxpayer Resources Used in
Emergencies Accountability Act'' or the ``TRUE Accountability
Act''.</DELETED>
<DELETED>SEC. 2. OMB GUIDANCE.</DELETED>
<DELETED> (a) Definitions.--In this section:</DELETED>
<DELETED> (1) Covered agency.--The term ``covered agency''
means an agency described in section 901(b) of title 31, United
States Code.</DELETED>
<DELETED> (2) Director.--The term ``Director'' means the
Director of the Office of Management and Budget.</DELETED>
<DELETED> (3) Internal control.--The term ``internal
control'' means a process that is--</DELETED>
<DELETED> (A) effected by the management and other
personnel of an entity; and</DELETED>
<DELETED> (B) designed to provide reasonable
assurance with respect to the achievement of objectives
relating to--</DELETED>
<DELETED> (i) effectiveness and efficiency
of operations;</DELETED>
<DELETED> (ii) reliability of financial
reporting; and</DELETED>
<DELETED> (iii) compliance with applicable
law.</DELETED>
<DELETED> (b) Guidance.--</DELETED>
<DELETED> (1) In general.--Not later than 180 days after the
date of enactment of this Act, the Director shall issue
guidance to covered agencies for the development of plans for
internal control that are ready or adaptable for immediate use
in future emergencies or crises.</DELETED>
<DELETED> (2) Contents.--The guidance issued under paragraph
(1) shall--</DELETED>
<DELETED> (A) be in alignment with the documents of
the Government Accountability Office entitled ``A
Framework for Managing Improper Payments in Emergency
Assistance Programs'' and ``A Framework for Managing
Fraud Risks in Federal Programs''; and</DELETED>
<DELETED> (B) require plans for internal control of
covered agencies to include--</DELETED>
<DELETED> (i) the identification of a senior
official of the covered agency to be
responsible and accountable for the
implementation of the plan; and</DELETED>
<DELETED> (ii) policies and procedures to
timely--</DELETED>
<DELETED> (I) assess the risks of
improper payments and fraud relating to
the implementation of any supplemental
appropriation, or other increase in
budget authority, that may be made
available to the covered agency for a
purpose relating to disaster relief or
response to a public health or other
emergency; and</DELETED>
<DELETED> (II) develop and implement
appropriate responses to the risks
described in subclause (I), including
any changes to internal controls, to
ensure that, to the greatest extent
possible, appropriate controls are in
place prior to the expenditure of
funds.</DELETED>
<DELETED> (3) Review.--Not later than 3 years after the date
on which guidance is issued under paragraph (1), and not less
frequently than once every 3 years thereafter, the Director
shall review and, as necessary, revise the guidance.</DELETED>
<DELETED> (c) Plan Submission.--</DELETED>
<DELETED> (1) In general.--Not later than 1 year after the
date of enactment of this Act, the head of each covered agency
head shall submit to the Director the plan of the covered
agency required under the guidance issued under subsection
(b)(1).</DELETED>
<DELETED> (2) Revisions.--Not later than 3 years after the
date on which the head of a covered agency submits a plan under
paragraph (1), and not less frequently than once every 3 years
thereafter, the head of each covered agency shall--</DELETED>
<DELETED> (A) review and, if necessary, revise the
plan of the covered agency; and</DELETED>
<DELETED> (B) submit to the Director any revised
plan of the covered agency.</DELETED>
<DELETED> (3) Submission to congress.--Not later than 1 year
after the date of the enactment of this Act, and not less
frequently than annually thereafter, the Director shall submit
to Congress the plans submitted by covered agencies under this
subsection.</DELETED>
<DELETED> (d) Unavailability of Judicial Review.--A determination,
finding, action, or omission under this section by the Director or the
head of a covered agency shall not be subject to judicial
review.</DELETED>
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Taxpayer Resources Used in
Emergencies Accountability Act'' or the ``TRUE Accountability Act''.
SEC. 2. OMB GUIDANCE.
(a) Definitions.--In this section:
(1) Covered agency.--The term ``covered agency'' means an
agency described in section 901(b) of title 31, United States
Code.
(2) Director.--The term ``Director'' means the Director of
the Office of Management and Budget.
(3) Internal control.--The term ``internal control'' means
a process that is--
(A) effected by the management and other personnel
of an entity; and
(B) designed to provide reasonable assurance with
respect to the achievement of objectives relating to--
(i) effectiveness and efficiency of
operations;
(ii) reliability of financial reporting;
and
(iii) compliance with applicable law.
(b) Guidance.--
(1) In general.--Not later than 180 days after the date of
enactment of this Act, the Director shall issue guidance to
covered agencies for the development of plans for internal
control that are ready or adaptable for immediate use in future
emergencies or crises.
(2) Contents.--The guidance issued under paragraph (1)
shall--
(A) be in alignment with the documents of the
Government Accountability Office entitled ``A Framework
for Managing Improper Payments in Emergency Assistance
Programs'' and ``A Framework for Managing Fraud Risks
in Federal Programs''; and
(B) require plans for internal control of covered
agencies to include--
(i) the identification of a senior official
of the covered agency to be responsible and
accountable for the implementation of the plan;
and
(ii) policies and procedures to timely--
(I) assess the risks of improper
payments and fraud relating to the
implementation of any supplemental
appropriation, or other increase in
budget authority, that may be made
available to the covered agency for a
purpose relating to disaster relief or
response to a public health or other
emergency; and
(II) develop and implement
appropriate responses to the risks
described in subclause (I), including
any changes to internal controls, to
ensure that, to the greatest extent
possible, appropriate controls are in
place prior to the expenditure of
funds.
(3) Review.--Not later than 3 years after the date on which
guidance is issued under paragraph (1), and not less frequently
than once every 3 years thereafter, the Director shall review
and, as necessary, revise the guidance.
(c) Plan Submission.--
(1) In general.--Not later than 1 year after the date of
enactment of this Act, the head of each covered agency head
shall submit to the Director the plan of the covered agency
required under the guidance issued under subsection (b)(1).
(2) Revisions.--Not later than 3 years after the date on
which the head of a covered agency submits a plan under
paragraph (1), and not less frequently than once every 3 years
thereafter, the head of each covered agency shall--
(A) review and, if necessary, revise the plan of
the covered agency; and
(B) submit to the Director any revised plan of the
covered agency.
(3) Submission to congress.--Not later than 1 year after
the date of the enactment of this Act, and not less frequently
than annually thereafter, the Director shall submit to
Congress, the Committee on Homeland Security and Governmental
Affairs of the Senate, and the Committee on Oversight and
Accountability of the House of Representatives the plans
submitted by covered agencies under this subsection.
(d) Unavailability of Judicial Review.--A determination, finding,
action, or omission under this section by the Director or the head of a
covered agency shall not be subject to judicial review.
(e) No Additional Funds.--No additional funds are authorized to be
appropriated for the purpose of carrying out this Act.
Calendar No. 685
118th CONGRESS
2d Session
S. 5098
[Report No. 118-282]
_______________________________________________________________________
A BILL
To require certain agencies to develop plans for internal control in
the event of an emergency or crisis, and for other purposes.
_______________________________________________________________________
December 9, 2024
Reported with an amendment