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[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
```