119-s78

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 78 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 78

 To require certain agencies to develop plans for internal control in 
 the event of an emergency or crisis, and for other purposes.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 January 13, 2025

 Mr. Lankford introduced the following bill; which was read twice and 
referred to the Committee on Homeland Security and Governmental Affairs

_______________________________________________________________________

 A BILL

 To require certain agencies to develop plans for internal control in 
 the event of an emergency or crisis, 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 ``Taxpayer Resources Used in 
Emergencies Accountability Act'' or the ``TRUE Accountability Act''.

SEC. 2. OMB GUIDANCE.

    (a) 

=== Definitions. ===
-In this section:

    (1) Covered agency.--The term ``covered agency'' means an 
 agency described in 

section 901

    (b) of title 31, United States 
 Code.

    (2) Director.--The term ``Director'' means the Director of 
 the Office of Management and Budget.

    (3) Internal control.--The term ``internal control'' means 
 a process that is--
        (A) effected by the management and other personnel 
 of an entity; and
        (B) designed to provide reasonable assurance with 
 respect to the achievement of objectives relating to--
            (i) effectiveness and efficiency of 
 operations;
            (ii) reliability of financial reporting; 
 and
            (iii) compliance with applicable law.

    (b) Guidance.--

    (1) In general.--Not later than 180 days after the date of 
 enactment of this Act, the Director shall issue guidance to 
 covered agencies for the development of plans for internal 
 control that are ready or adaptable for immediate use in future 
 emergencies or crises.

    (2) Contents.--The guidance issued under paragraph

    (1) shall--
        (A) be in alignment with the documents of the 
 Government Accountability Office entitled ``A Framework 
 for Managing Improper Payments in Emergency Assistance 
 Programs'' and ``A Framework for Managing Fraud Risks 
 in Federal Programs''; and
        (B) require plans for internal control of covered 
 agencies to include--
            (i) the identification of a senior official 
 of the covered agency to be responsible and 
 accountable for the implementation of the plan; 
 and
            (ii) policies and procedures to timely--
            (I) assess the risks of improper 
 payments and fraud relating to the 
 implementation of any supplemental 
 appropriation, or other increase in 
 budget authority, that may be made 
 available to the covered agency for a 
 purpose relating to disaster relief or 
 response to a public health or other 
 emergency; and
            (II) develop and implement 
 appropriate responses to the risks 
 described in subclause
            (I) , including 
 any changes to internal controls, to 
 ensure that, to the greatest extent 
 possible, appropriate controls are in 
 place prior to the expenditure of 
 funds.

    (3) Review.--Not later than 3 years after the date on which 
 guidance is issued under paragraph

    (1) , and not less frequently 
 than once every 3 years thereafter, the Director shall review 
 and, as necessary, revise the guidance.
            (c) Plan Submission.--

    (1) In general.--Not later than 1 year after the date of 
 enactment of this Act, the head of each covered agency head 
 shall submit to the Director the plan of the covered agency 
 required under the guidance issued under subsection

    (b)

    (1) .

    (2) Revisions.--Not later than 3 years after the date on 
 which the head of a covered agency submits a plan under 
 paragraph

    (1) , and not less frequently than once every 3 years 
 thereafter, the head of each covered agency shall--
        (A) review and, if necessary, revise the plan of 
 the covered agency; and
        (B) submit to the Director any revised plan of the 
 covered agency.

    (3) Submission to congress.--Not later than 1 year after 
 the date of the enactment of this Act, and not less frequently 
 than annually thereafter, the Director shall submit to 
 Congress, the Committee on Homeland Security and Governmental 
 Affairs of the Senate, and the Committee on Oversight and 
 Government Reform of the House of Representatives the plans 
 submitted by covered agencies under this subsection.
            (d) Unavailability of Judicial Review.--A determination, finding, 
action, or omission under this section by the Director or the head of a 
covered agency shall not be subject to judicial review.

    (e) No Additional Funds.--No additional funds are authorized to be 
appropriated for the purpose of carrying out this Act.
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