H. R. 2911 
One Hundred Seventeenth Congress 
of the 
United States of America 
AT THE FIRST SESSION 
Begun and held at the City of Washington on Monday, 
the fourth day of January, two thousand and twenty-one 
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 Department 
of Veterans Affairs, and for other purposes. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
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 expending covered funds, including a detailed justification 
for each type of obligation of such funds. 
(2) BIWEEKLY REPORTS.—Every 14 days during 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 submit 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 covered by the report, including 
a written justification for any deviation in such obligations, 
expenditures, or planned uses from such plan. 
(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 Secretary has expended all covered 
funds, whichever occurs first, the Inspector General of the Depart-
ment of Veterans Affairs shall submit to the Committees on Vet-
erans’ Affairs 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 report. 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
H. R. 2911—2 
(3) any other matter the Inspector General determines 
relevant. 
(c) COMPTROLLER GENERAL REVIEWS.— 
(1) INTERIM REPORT.—Not later than September 30, 2022, 
the Comptroller General of the United States shall submit 
to the Committees on Veterans’ Affairs of the House of Rep-
resentatives and the Senate an interim report containing a 
review of obligations and expenditures made using covered 
funds. The report shall include— 
(A) a review of the process of the Department of Vet-
erans Affairs for preparing the request 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 situa-
tions in the future; and 
(D) a review of the plans of the Department 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 ‘‘cov-
ered funds’’ means funds that are made available to the Department 
of Veterans Affairs pursuant to— 
(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). 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.