I 
113TH CONGRESS 
1ST SESSION H. R. 3706 
To reauthorize subtitle A of the Victims of Child Abuse Act of 1990. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 11, 2013 
Mr. POE of Texas (for himself, Mr. COSTA, and Mr. FITZPATRICK) introduced 
the following bill; which was referred to the Committee on the Judiciary, 
and in addition to the Committee on Education and the Workforce, 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 com-
mittee concerned 
A BILL 
To reauthorize subtitle A of the Victims of Child Abuse 
Act of 1990. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Victims of Child Abuse 
Act Reauthorization Act of 2013’’. 
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SEC. 2. IMPROVING INVESTIGATION AND PROSECUTION OF 
CHILD ABUSE CASES. 
(a) REAUTHORIZATION.—Section 214B of the Vic-
tims of Child Abuse Act of 1990 (42 U.S.C. 13004) is 
amended— 
(1) in subsection (a), by striking ‘‘$15,000,000 
for each of fiscal years 2004 and 2005’’ and insert-
ing ‘‘$17,500,000 for each of 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 Gen-
eral of the Department of Justice that the au-
dited grantee has utilized grant funds for an 
unauthorized expenditure or otherwise unallow-
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able 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 com-
pleted. 
‘‘(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 au-
dited each year. 
‘‘(C) MANDATORY EXCLUSION.—A recipi-
ent 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 
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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 re-
cipient that was erroneously awarded grant 
funds. 
‘‘(2) 
NONPROFIT
ORGANIZATION
REQUIRE-
MENTS.— 
‘‘(A) DEFINITION.—For purposes of this 
paragraph, the term ‘nonprofit organization’ 
means an organization that is described in sec-
tion 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 pro-
gram described in this subtitle to a nonprofit 
organization that holds money in offshore ac-
counts for the purpose of avoiding paying the 
tax described in section 511(a) of the Internal 
Revenue Code of 1986. 
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