II 

115TH CONGRESS 

1ST SESSION S. 1952 

To improve oversight and accountability of the financial processes of the 

Department of Veterans Affairs, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

OCTOBER 5, 2017 

Mr. TESTER (for himself, Mr. MCCAIN, Mr. MANCHIN, and Mr. KAINE) introduced the following bill; which was read twice and referred to the Committee on Veterans’ Affairs 

A BILL 

To improve oversight and accountability of the financial processes of the Department of Veterans Affairs, 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 ‘‘Department of Vet5 erans Affairs Financial Accountability Act of 2017’’. 

6 SEC. 2. SENSE OF CONGRESS. 

7 It is the sense of Congress that— 

8 (1) the normal budget process for the Depart9 ment of Veterans Affairs should be grounded in 


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1 sound actuarial analysis based on accurate demand 

2 forecasting; 

3 (2) the regular budget process for the Depart4 ment should be the norm; and 

5 (3) supplemental requests for appropriations 

6 should be used sparingly and for unforeseen demand 

7 or natural occurrences. 

8 SEC. 3. OVERSIGHT AND ACCOUNTABILITY OF FINANCIAL 

9 PROCESSES OF DEPARTMENT OF VETERANS 

10 AFFAIRS. 

11 (a) INDEPENDENT REVIEW OF FINANCIAL PROC12 ESSES.— 

13 (1) IN GENERAL.—Not later than 90 days after 

14 the date of the enactment of this Act, the Secretary 

15 of Veterans Affairs shall enter into a contract with 

16 an independent third party— 

17 (A) to review and audit the financial proc18 esses, including reporting structures, and actu19 arial and estimation models of the Department 

20 of Veterans Affairs; 

21 (B) to develop recommendations for im22 proving such structures; and 

23 (C) to complete such review and develop24 ment not later than 180 days after the date on 


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1 which the Secretary and the independent third 

2 party enter into the contract. 

3 (2) IMPLEMENTATION PLAN.—Not later than 

4 60 days after the completion of the review and devel5 opment required by paragraph (1), the Secretary 

6 shall submit to the Committee on Veterans’ Affairs 

7 of the Senate and the Committee on Veterans’ Af8 fairs of the House of Representatives a plan to im9 plement the recommendations developed under sub10 paragraph (B) of such paragraph. 

11 (b) ACCOUNTABILITY FOR IMPLEMENTATION OF

12 RECOMMENDATIONS FROM THIRD PARTIES.—The Sec13 retary shall appoint one individual within the Office of the 

14 Secretary of Veterans Affairs to be responsible for moni15 toring the status and progress of implementation of rec16 ommendations submitted to the Secretary by third parties, 

17 including recommendations developed under subsection 

18 (a)(1)(B) and all such other recommendations as may be 

19 submitted to the Secretary by the Comptroller General of 

20 the United States, the Special Counsel, and the Inspector 

21 General of the Department of Veterans Affairs. 

22 (c) PLANS FOR USE OF SUPPLEMENTAL APPROPRIA23 TIONS REQUIRED.—Whenever the Secretary submits to 

24 address a budgetary issue affecting the Department of 

25 Veterans Affairs to Congress a request for supplemental 


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1 appropriations or any other appropriation when the re2 quest is submitted outside the standard budget process, 

3 the Secretary shall, not later than 45 days before the date 

4 on which such budgetary issue would start affecting a pro5 gram or service, submit to Congress a justification for the 

6 request, including a plan that details how the Secretary 

7 intends to use the requested appropriation and how long 

8 the requested appropriation is expected to meet the needs 

9 of the Department and certification that the request was 

10 made using an updated and sound actuarial analysis. 

11 (d) ANNUAL ATTESTATION REGARDING FINANCIAL

12 PROJECTIONS.—Concurrent with the President’s annual 

13 budget request submitted to Congress under section 1105 

14 of title 31, United States Code, for fiscal year 2019 and 

15 each fiscal year thereafter, the Chief Financial Officer of 

16 the Department of Veterans Affairs shall submit to the 

17 Committee on Veterans’ Affairs of the Senate and the 

18 Committee on Veterans’ Affairs of the House of Rep19 resentatives the following: 

20 (1) A statement of assurance that financial pro21 jections included in such budget or the supporting 

22 materials submitted along with such budget for the 

23 Department of Veterans Affairs are sufficient to 

24 provide benefits and services under laws adminis25 tered by the Secretary of Veterans Affairs. 


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1 (2) A certification of the Chief Financial Offi2 cer’s responsibility for internal financial controls of 

3 the Department. 

4 (3) An attestation that the Chief Financial Of5 ficer has collaborated sufficiently with the financial 

6 officers of the facilities and components of the De7 partment to be confident in such financial projec8 tions. 

Æ 


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