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 119th Congress]
[From the U.S. Government Publishing Office]
[S. 78 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
S. 78
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
January 13, 2025
Mr. Lankford 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 Committee on Homeland Security and Governmental
Affairs of the Senate, and the Committee on Oversight and
Government Reform 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.
<all>
Introduced in Senate
Read twice and referred to the Committee on Homeland Security and Governmental Affairs.
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