IIB 
117TH CONGRESS 
1ST SESSION H. R. 2911 
IN THE SENATE OF THE UNITED STATES 
MAY 18, 2021 
Received; read twice and referred to the Committee on Veterans’ Affairs 
AN ACT 
To direct the Secretary of Veterans Affairs to submit to 
Congress 
a 
plan 
for 
obligating 
and 
expending 
Coronavirus pandemic funding made available to the De-
partment of Veterans Affairs, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘VA Transparency & 
Trust Act of 2021’’. 
SEC. 2. CONGRESSIONAL OVERSIGHT OF CORONAVIRUS 
PANDEMIC FUNDING MADE AVAILABLE TO 
DEPARTMENT OF VETERANS AFFAIRS. 
(a) PLAN AND REPORTS BY SECRETARY.— 
(1) PLAN.—Not later than 30 days after the 
date of the enactment of this Act, the Secretary of 
Veterans Affairs shall submit to the Committees on 
Veterans’ Affairs of the House of Representatives 
and the Senate a detailed plan for obligating and ex-
pending covered funds, including a detailed justifica-
tion for each type of obligation of such funds. 
(2) BIWEEKLY REPORTS.—Every 14 days dur-
ing the period beginning on the date on which the 
plan under paragraph (1) is submitted and ending 
seven days after the date on which the Secretary has 
expended all covered funds, the Secretary shall sub-
mit to the Committees on Veterans’ Affairs of the 
House of Representatives and the Senate a report 
detailing the obligation and expenditure of, and the 
planned uses for, such funds during the period cov-
ered by the report, including a written justification 
for any deviation in such obligations, expenditures, 
or planned uses from such plan. 
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(b) INSPECTOR GENERAL AUDITS.—Not later than 
120 days after the date of the enactment of this Act, and 
semiannually thereafter for three years or until the Sec-
retary has expended all covered funds, whichever occurs 
first, the Inspector General of the Department of Veterans 
Affairs shall submit to the Committees on Veterans’ Af-
fairs of the House of Representatives and the Senate a 
report examining the obligations and expenditures made 
using covered funds during the period covered by the re-
port. Each such report shall include— 
(1) a comparison of how the funds are being 
obligated and expended to how the funds were 
planned to be obligated and expended in the plan 
under subsection (a)(1); 
(2) areas of waste, fraud, and abuse, if any; 
and 
(3) any other matter the Inspector General de-
termines relevant. 
(c) COMPTROLLER GENERAL REVIEWS.— 
(1) INTERIM
REPORT.—Not later than Sep-
tember 30, 2022, the Comptroller General of the 
United States shall submit to the Committees on 
Veterans’ Affairs of the House of Representatives 
and the Senate an interim report containing a re-
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view of obligations and expenditures made using cov-
ered funds. The report shall include— 
(A) a review of the process of the Depart-
ment of Veterans Affairs for preparing the re-
quest for funds; 
(B) an explanation of how the expenditure 
of such funds met the goals of the Department 
during the public health emergency for which 
the funds were made available; 
(C) any recommendations to improve the 
process of identifying needs and expending 
funds during similar situations in the future; 
and 
(D) a review of the plans of the Depart-
ment to continue programs or investments that 
were begun with such funds but will continue 
after such funds are expended. 
(2) FINAL REPORT.—Not later than September 
30, 2024, the Comptroller General shall submit to 
the Committees on Veterans’ Affairs of the House of 
Representatives and the Senate a final report on the 
matters specified under paragraph (1). 
(d) COVERED FUNDS DEFINED.—In this section, the 
term ‘‘covered funds’’ means funds that are made avail-
able to the Department of Veterans Affairs pursuant to— 
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(1) the Families First Coronavirus Response 
Act (Public Law 116–127); 
(2) the Coronavirus Aid, Relief, and Economic 
Security Act (Public Law 116–136); or 
(3) the American Rescue Plan Act of 2021 
(Public Law 117–2). 
Passed the House of Representatives May 17, 2021. 
Attest: 
CHERYL L. JOHNSON, 
Clerk. 
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