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 ``fiscal years 2004 and 
    2005'' and inserting ``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.''.
SEC. 3. CRIME VICTIMS FUND.
    Section 1402(d)(3) of the Victims of Crime Act of 1984 (42 U.S.C. 
10601(d)(3)) is amended--
        (1) by inserting ``(A)'' before ``Of the sums''; and
        (2) by striking ``available for the United States Attorneys 
    Offices'' and all that follows and inserting the following: 
    ``available only for--
                ``(i) the United States Attorneys Offices and the 
            Federal Bureau of Investigation to provide and improve 
            services for the benefit of crime victims in the Federal 
            criminal justice system (as described in 3771 of title 18, 
            United States Code, and section 503 of the Victims' Rights 
            and Restitution Act of 1990 (42 U.S.C. 10607)) through 
            victim coordinators, victims' specialists, and advocates, 
            including for the administrative support of victim 
            coordinators and advocates providing such services; and
                ``(ii) a Victim Notification System.
            ``(B) Amounts made available under subparagraph (A) may not 
        be used for any purpose that is not specified in clause (i) or 
        (ii) of subparagraph (A).''.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.
(This measure has not been amended since it was passed by the Senate on June 26, 2014.  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.  Directs the Deputy Attorney General to submit an annual report to the Senate and House Judiciary Committees on all approved conference expenditures. Amends the Victims of Crime Act of 1984 to permit surplus amounts in the Crime Victims Fund to be used only for a Victim Notification System and for the U.S. Attorneys Offices and the Federal Bureau of Investigation (FBI) to provide and to improve services for the benefit of crime victims in the federal criminal justice system (current law) through victim coordinators, victims' specialists, and advocates, including for the administrative support of such coordinators and advocates.
Victims of Child Abuse Act Reauthorization Act of 2013