Victims of Child Abuse Act Reauthorization Act of 2013

Summary: Victims of Child Abuse Act Reauthorization Act of 2013 - Amends the Victims of Child Abuse Act of 1990 to authorize appropriations for FY2014-FY2018 for: (1) the children's advocacy program; (2) grants from the Administrator of the Office of Juvenile Justice and Delinquency Prevention to develop and implement multidisciplinary child abuse investigation and prosecution programs; and (3) grants to national organizations to provide technical assistance and training to attorneys and others instrumental to the criminal prosecution of child abuse cases in state or federal courts, for the purpose of improving the quality of criminal prosecution of such cases.  Directs the Inspector General of the Department of Justice (DOJ) to conduct audits of grant recipients to prevent waste, fraud, and abuse of funds by grantees. Defines an "unresolved audit finding" as a finding in the final audit report of the Inspector General that the audited grantee has utilized grant funds for an unauthorized expenditure or otherwise unallowable cost and that is not closed or resolved within 12 months from the date when the final audit report is issued and any appeal has been completed. Directs the Administrator to give priority for grants to eligible entities that did not have an unresolved audit finding during the three fiscal years prior to submitting an application for a grant. Disqualifies a grant recipient that is found to have an unresolved audit finding from receiving grant funds during the following two fiscal years. Directs the Administrator, if an entity is awarded grant funds during the two-fiscal-year period in which the entity is barred from receiving grants, to: (1) deposit an amount equal to the funds that were improperly awarded into the General Fund of the Treasury, and (2) seek to recoup the costs of the repayment to the fund from such entity.  Prohibits the Administrator from awarding a grant to a nonprofit organization that holds money in offshore accounts for the purpose of avoiding paying the tax on unrelated business income. Requires each nonprofit organization awarded a grant that uses prescribed procedures to create a rebuttable presumption of reasonableness for the compensation of its officers, directors, trustees and key employees to disclose to the Administrator in the grant application the process for determining such compensation, the comparability data used, and contemporaneous substantiation of the deliberation and decision. Prohibits amounts authorized to be appropriated to DOJ from being used by the Administrator, or by any individual or organization awarded discretionary funds through a cooperative agreement, to host or support any expenditure for conferences that uses more than $20,000 in DOJ funds, without prior written authorization by the Deputy Attorney General or other specified officials.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Victims of Child Abuse Act 
Reauthorization Act of 2013''.

SEC. 2. IMPROVING INVESTIGATION AND PROSECUTION OF CHILD ABUSE CASES.

    (a) Reauthorization.--Section 214B of the Victims of Child Abuse 
Act of 1990 (42 U.S.C. 13004) is amended--
            (1) in subsection (a), by striking ``$15,000,000 for each 
        of fiscal years 2004 and 2005'' and inserting ``$17,500,000 for 
        each of fiscal years 2014, 2015, 2016, 2017, and 2018''; and
            (2) in subsection (b), by striking ``fiscal years 2004 and 
        2005'' and inserting ``fiscal years 2014, 2015, 2016, 2017, and 
        2018''.
    (b) Accountability.--Subtitle A of the Victims of Child Abuse Act 
of 1990 (42 U.S.C. 13001 et seq.) is amended by adding at the end the 
following:

``SEC. 214C. ACCOUNTABILITY.

    ``All grants awarded by the Administrator under this subtitle shall 
be subject to the following accountability provisions:
            ``(1) Audit requirement.--
                    ``(A) Definition.--In this paragraph, the term 
                `unresolved audit finding' means a finding in the final 
                audit report of the Inspector General of the Department 
                of Justice that the audited grantee has utilized grant 
                funds for an unauthorized expenditure or otherwise 
                unallowable cost that is not closed or resolved within 
                12 months from the date when the final audit report is 
                issued and any appeal has been completed.
                    ``(B) Audit.--The Inspector General of the 
                Department of Justice shall conduct audits of 
                recipients of grants under this subtitle to prevent 
                waste, fraud, and abuse of funds by grantees. The 
                Inspector General shall determine the appropriate 
                number of grantees to be audited each year.
                    ``(C) Mandatory exclusion.--A recipient of grant 
                funds under this subtitle that is found to have an 
                unresolved audit finding shall not be eligible to 
                receive grant funds under this subtitle during the 
                following 2 fiscal years.
                    ``(D) Priority.--In awarding grants under this 
                subtitle, the Administrator shall give priority to 
                eligible entities that did not have an unresolved audit 
                finding during the 3 fiscal years prior to submitting 
                an application for a grant under this subtitle.
                    ``(E) Reimbursement.--If an entity is awarded grant 
                funds under this subtitle during the 2-fiscal-year 
                period in which the entity is barred from receiving 
                grants under paragraph (2), the Administrator shall--
                            ``(i) deposit an amount equal to the grant 
                        funds that were improperly awarded to the 
                        grantee into the General Fund of the Treasury; 
                        and
                            ``(ii) seek to recoup the costs of the 
                        repayment to the fund from the grant recipient 
                        that was erroneously awarded grant funds.
            ``(2) Nonprofit organization requirements.--
                    ``(A) Definition.--For purposes of this paragraph, 
                the term `nonprofit organization' means an organization 
                that is described in section 501(c)(3) of the Internal 
                Revenue Code of 1986 and is exempt from taxation under 
                section 501(a) of such Code.
                    ``(B) Prohibition.--The Administrator may not award 
                a grant under any grant program described in this 
                subtitle to a nonprofit organization that holds money 
                in offshore accounts for the purpose of avoiding paying 
                the tax described in section 511(a) of the Internal 
                Revenue Code of 1986.
                    ``(C) Disclosure.--Each nonprofit organization that 
                is awarded a grant under this subtitle and uses the 
                procedures prescribed in regulations to create a 
                rebuttable presumption of reasonableness for the 
                compensation of its officers, directors, trustees and 
                key employees, shall disclose to the Administrator, in 
                the application for the grant, the process for 
                determining such compensation, including the 
                independent persons involved in reviewing and approving 
                such compensation, the comparability data used, and 
                contemporaneous substantiation of the deliberation and 
                decision. Upon request, the Administrator shall make 
                the information disclosed under this subparagraph 
                available for public inspection.
            ``(3) Conference expenditures.--
                    ``(A) Limitation.--No amounts authorized to be 
                appropriated to the Department of Justice under this 
                subtitle may be used by the Administrator, or by any 
                individual or organization awarded discretionary funds 
                through a cooperative agreement under this Act, to host 
                or support any expenditure for conferences that uses 
                more than $20,000 in Department funds, unless the 
                Deputy Attorney General or such Assistant Attorney 
                Generals, Directors, or principal deputies as the 
                Deputy Attorney General may designate, including the 
                Administrator, provides prior written authorization 
                through an award process or subsequent application that 
                the funds may be expended to host a conference.
                    ``(B) Written approval.--Written approval under 
                subparagraph (A) shall include a written estimate of 
                all costs associated with the conference, including the 
                cost of all food and beverages, audiovisual equipment, 
                honoraria for speakers, and any entertainment.
                    ``(C) Report.--The Deputy Attorney General shall 
                submit an annual report to the Committee on the 
                Judiciary of the Senate and the Committee on the 
                Judiciary of the House of Representatives on all 
                approved conference expenditures referenced in this 
                paragraph.''.