I 

118TH CONGRESS 

2D SESSION H. R. 8343 

To amend title 31, United States Code, to include information on improper 

payments under Federal programs, to change the treatment of certain 

Federal programs with respect to susceptibility to significant improper 

payments, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 10, 2024 

Mr. MOORE of Utah (for himself and Ms. SPANBERGER) introduced the following bill; which was referred to the Committee on Oversight and Accountability, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend title 31, United States Code, to include information on improper payments under Federal programs, to 

change the treatment of certain Federal programs with 

respect to susceptibility to significant improper payments, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Enhancing Improper 

5 Payment Accountability Act’’. 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
2 

•HR 8343 IH

1 SEC. 2. INCLUDING IMPROPER PAYMENT INFORMATION IN 

2 PRESIDENTS BUDGET SUBMISSION. 

3 Section 1105(a) of title 31, United States Code, is 

4 amended by adding at the end the following: 

5 ‘‘(40) information on Federal programs and ac6 tivities with respect to which reports on improper 

7 payments (as such term is defined in section 3351) 

8 are required to be submitted or published under sub9 chapter IV of chapter 33 but have not been so sub10 mitted, and a detailed explanation on why such re11 ports were not so submitted and any barriers the 

12 agency faces in preparing and filing such reports.’’. 

13 SEC. 3. IDENTIFICATION OF NEW PROGRAMS AND ACTIVI14 TIES SUSCEPTIBLE TO SIGNIFICANT IM15 PROPER PAYMENTS. 

16 Section 3352 of title 31, United States Code, is 

17 amended— 

18 (1) in subsection (a)— 

19 (A) in paragraph (3)(C)(i), by striking 

20 ‘‘paragraph (1)’’ and inserting in its place 

21 ‘‘paragraphs (1) and (4)’’; and 

22 (B) by adding at the end the following: 

23 ‘‘(4) NEW PROGRAMS AND ACTIVITIES.—In ad24 dition to those programs and activities identified 

25 under paragraph (a)(1)(B), the head of each execu26 tive agency shall annually identify as susceptible to 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
3 

•HR 8343 IH

1 significant improper payments, notwithstanding 

2 paragraphs (a)(3)(A) and (a)(3)(B), any program or 

3 activity that— 

4 ‘‘(A) has or is expected to have outlays ex5 ceeding $100,000,000 in any one of its first 

6 three fiscal years of operation; and 

7 ‘‘(B) is in its first four years of oper8 ation.’’; and 

9 (2) in subsection (c)(1), by striking ‘‘subsection 

10 (a)(1)’’ and inserting in its place ‘‘subsection (a)(1) 

11 or (a)(4)’’. 

12 SEC. 4. ANTI-FRAUD REPORT REQUIREMENT. 

13 Section 3357 of title 31, United States Code, is 

14 amended by striking subsection (d) and inserting the fol15 lowing: 

16 ‘‘(d) REPORTS.— 

17 ‘‘(1) IN GENERAL.—For each fiscal year begin18 ning in the first fiscal year after the date of the en19 actment of the Enhancing Improper Payment Ac20 countability Act, each agency shall submit to Con21 gress, in the report containing the annual financial 

22 statement of the agency, a report on the progress of 

23 the agency in— 

24 ‘‘(A) implementing— 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
4 

•HR 8343 IH

1 ‘‘(i) the financial and administrative 

2 controls required to be established under 

3 subsection (c); 

4 ‘‘(ii) the fraud risk principles in the 

5 Standards for Internal Control in the Fed6 eral Government; and 

7 ‘‘(iii) Office of Management and 

8 Budget Circular A–123 with respect to the 

9 leading practices for managing fraud risk; 

10 ‘‘(B) identifying fraud risks and 

11 vulnerabilities, including with respect to payroll, 

12 beneficiary payments, grants, large contracts, 

13 and purchase and travel cards; and 

14 ‘‘(C) establishing strategies, procedures, 

15 and other steps to curb fraud. 

16 ‘‘(2) ADDITIONAL REQUIREMENTS.—Any report 

17 under paragraph (1) shall include, as defined by the 

18 leading practices identified in the report published 

19 by the Government Accountability Office on July 28, 

20 2015, titled ‘Framework for Managing Fraud Risks 

21 in Federal Programs’— 

22 ‘‘(A) identification of— 

23 ‘‘(i) any dedicated entity that leads 

24 the agency’s fraud risk management activi25 ties and its roles; 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
5 

•HR 8343 IH

1 ‘‘(ii) responsibilities of such entity, in2 cluding any program or operation for 

3 which that entity is responsible; 

4 ‘‘(iii) capacity, including any limita5 tions, to strategically manage fraud risks; 

6 and 

7 ‘‘(iv) any program or operation for 

8 which there is not a dedicated entity that 

9 leads fraud risk management activities, 

10 along with a detailed justification for not 

11 having a dedicated entity; 

12 ‘‘(B) status of the agency’s fraud risk pro13 files, including the date of the last update and 

14 date of planned update, for all programs and 

15 operations, and if there is not a fraud risk pro16 file for a program or operation, a detailed jus17 tification for why such program or operation 

18 does not have such a profile; and 

19 ‘‘(C) status of the agency’s antifraud strat20 egies, including the date of last update and date 

21 of planned update, for all programs and oper22 ations, and if there is not an antifraud strategy 

23 for a program or operation, a detailed justificaVerDate Sep 11 2014 00:05 May 11, 2024 Jkt 049200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H8343.IH H8343

kjohnson on DSK7ZCZBW3PROD with $$_JOB
6 

•HR 8343 IH

1 tion for why such program or operation does 

2 not have such a strategy.’’. 

Æ 


kjohnson on DSK7ZCZBW3PROD with $$_JOB