Taxpayer Resources Used in Emergencies Accountability Act

Taxpayer Resources Used in Emergencies Accountability Act or the TRUE Accountability Act

This bill requires the Office of Management and Budget (OMB) to issue guidance to certain executive branch agencies for the development of internal control plans that are available for immediate use in future emergencies or crises. (Internal control refers to a process that provides reasonable assurance of achieving effective and efficient operations, reliable financial reporting, and legal compliance.)

This guidance must be in alignment with the Government Accountability Office reports entitled A Framework for Managing Improper Payments in Emergency Assistance Programs and A Framework for Managing Fraud Risks in Federal Programs. 

Periodically, the agencies subject to this guidance must submit their internal control plan to OMB and OMB must submit such agency plans to Congress.

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 5098 Introduced in Senate (IS)]

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118th CONGRESS
  2d Session
                                S. 5098

 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

_______________________________________________________________________

                                 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,

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 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.
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