TRUE Accountability Act

119 HR 8466 EH: Taxpayer Resources Used in Emergencies Accountability Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS2d Session H. R. 8466

IN THE HOUSE OF REPRESENTATIVES AN ACT To require certain agencies to develop plans for internal control in the event of an emergency or crisis, and for other purposes.

1.Short titleThis Act may be cited as the Taxpayer Resources Used in Emergencies Accountability Act or the TRUE Accountability Act.

2.OMB guidance (a)Plans for emergency spendingSubchapter IV of chapter 33 of title 31, United States Code is amended by adding at the end the following new section: 3359.Requirement for financial and administrative controls for emergency spending (a)DefinitionsIn this section: (1)Covered agencyThe term covered agency means an agency described in section 901(b). (2)DirectorThe term Director means the Director of the Office of Management and Budget. (3)Internal controlThe term internal control means a process that is— (A)affected 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 generalNot later than 180 days after the date of the enactment of this section, the Director shall issue, and every 3 years thereafter review and if necessary update, guidance to covered agencies for the development of plans for internal control that are ready or adaptable for immediate use in a future disaster, pandemic, economic relief, or other such emergency supplemental appropriations legislative measure. (2)ContentsThe guidance issued under paragraph (1) shall— (A)incorporate relevant governmentwide documents and best practices for preventing improper payments and mitigating fraud risks in Federal programs, including 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 (or any successor documents); and (B)require a plan for internal control of each covered agency that shall 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)in accordance with paragraph (3), 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 implementing a disaster, pandemic, economic relief, or other such emergency supplemental appropriations legislative measure; (II)develop and implement mitigation strategies to reduce the risks described in subclause (I), including any change to internal controls, to ensure that, to the greatest extent possible, appropriate controls are in place prior to the expenditure of funds; and (III)adopt real-time, data driven payment monitoring techniques to identify and reduce improper and fraudulent payments, such as anomaly detection, volume plausibility checks, and network analysis. (3)Assessment of riskThe assessment of risk required by paragraph (2)(B)(ii)(I) shall include a substantive evaluation of the risk of financial loss to the Federal Government caused by improper payments and fraud that shall include with respect to the relevant agency program or activity— (A)an assessment of the likelihood and impact of inherent risks affecting the agency program or activity; (B)an identification of the risk tolerance; and (C)an assessment of the suitability of existing controls and prioritization of residual risks. (c)Plan submission (1)In generalNot later than 1 year after the date of the enactment of this section, the head of each covered agency shall submit to the Director the plan required by subsection (b)(2)(B). (2)RevisionsNot 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 CongressNot later than 15 months after the date of the enactment of this section, and not less frequently than annually thereafter, the Director shall assemble and submit to 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 paragraph (1) and a summary of the plans to help agencies prepare to implement such plans, including any action planned to harmonize the agency programs and activities and any legislative recommendations for a future disaster, pandemic, economic relief, or other emergency supplemental appropriation. (d)After-action review (1)In generalNot later than 180 days after the initial obligation of funds under any emergency supplemental appropriations legislative measure for a disaster, pandemic, economic relief, or other emergency, the head of each covered agency that obligates such funds shall submit, in consultation with the Inspector General of the covered agency, to the Director an after-action review of the implementation of the plan required by subsection (b)(2)(B) relevant to such emergency supplemental appropriations legislative measure. (2)ContentsEach after-action review required by paragraph (1) shall include the following: (A)An assessment of the effectiveness of the internal controls implemented pursuant to the relevant plan in preventing and detecting improper payments and fraud, including the effectiveness of any real-time, data driven payment monitoring techniques used to identify and reduce improper payments and fraud. (B)A description of any significant control failures or gaps and any fraud risks identified during such implementation. (C)A summary of the number and amount of improper payments made per agency program or activity. (D)An explanation of any plan to recover any funds lost as a result of any such improper payment. (E)Any recommendations for improving internal controls for future emergency supplemental appropriations legislative measures. (3)IncorporationThe Director shall incorporate the findings of each after-action review required by paragraph (1) into each submission required under subsection (c)(3), including by identifying common challenges, effective practices, and opportunities to improve internal controls across covered agencies.. (b)Technical and conforming amendmentThe table of sections for chapter 33 of title 31, United States Code, is amended by inserting after the item relating to section 3358 the following: 3359. Requirement for financial and administrative controls for emergency spending.. (c)No additional fundsNo additional funds are authorized to be appropriated for the purpose of carrying out this Act. Passed the House of Representatives June 8, 2026.Kevin F. McCumber,Clerk.

119 HR 8466 IH: Taxpayer Resources Used in Emergencies Accountability Act U.S. House of Representatives 2026-04-23 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS2d SessionH. R. 8466IN THE HOUSE OF REPRESENTATIVESApril 23, 2026Mr. Biggs of Arizona (for himself and Mr. Subramanyam) introduced the following bill; which was referred to the Committee on Oversight and Government ReformA BILLTo require certain agencies to develop plans for internal control in the event of an emergency or crisis, and for other purposes.

1.Short titleThis Act may be cited as the Taxpayer Resources Used in Emergencies Accountability Act or the TRUE Accountability Act.

2.OMB guidance (a)Plans for emergency spendingSubchapter IV of chapter 33 of title 31, United States Code is amended by adding at the end the following new section: 3359.Requirement for financial and administrative controls for emergency spending (a)DefinitionsIn this section: (1)Covered agencyThe term covered agency means an agency described in section 901(b). (2)DirectorThe term Director means the Director of the Office of Management and Budget. (3)Internal controlThe term internal control means a process that is— (A)affected 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 generalNot later than 180 days after the date of the enactment of this section, the Director shall issue, and every 3 years thereafter review and if necessary update, guidance to covered agencies for the development of plans for internal control that are ready or adaptable for immediate use in a future disaster, pandemic, economic relief, or other such emergency supplemental appropriations legislative measure. (2)ContentsThe guidance issued under paragraph (1) shall— (A)incorporate relevant governmentwide documents and best practices for preventing improper payments and mitigating fraud risks in Federal programs, including 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 (or any successor document); and (B)require a plan for internal control of each covered agency 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)in accordance with paragraph (3), 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 implementing a disaster, pandemic, economic relief, or other such emergency supplemental appropriations legislative measure; (II)develop and implement mitigation strategies to reduce the risks described in subclause (I), including any change to internal controls, to ensure that, to the greatest extent possible, appropriate controls are in place prior to the expenditure of funds; and (III)adopt real-time, data driven payment monitoring techniques to identify and reduce improper and fraudulent payments, such as anomaly detection, volume plausibility checks, and network analysis. (3)Assessment of riskThe assessment of risk required by paragraph (2)(B)(ii)(I) shall include at a minimum— (A)a substantive evaluation of the risk of financial loss to the Federal Government caused by improper payments and fraud; and (B)an identification of the risk tolerance for the agency program or activity. (c)Plan submission (1)In generalNot later than 1 year after the date of the enactment of this section, the head of each covered agency head shall submit to the Director the plan required by subsection (b)(2)(B). (2)RevisionsNot 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 CongressNot later than 15 months after the date of the enactment of this section, and not less frequently than annually thereafter, the Director shall assemble and submit to 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 paragraph (1) and a summary of the plans to help agencies prepare to implement such plans, including any action planned to harmonize the agency programs and activities and any legislative recommendations for a future disaster, pandemic, economic relief, or other emergency supplemental appropriation.. (b)Technical and conforming amendmentThe table of sections for chapter 33 of title 31, United States Code, is amended by inserting after the item relating to section 3358 the following: 3359. Requirement for financial and administrative controls for emergency spending.. (c)No additional fundsNo additional funds are authorized to be appropriated for the purpose of carrying out this Act.

119 HR 8466 : Taxpayer Resources Used in Emergencies Accountability Act U.S. House of Representatives 2026-06-09 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IIB119th CONGRESS2d SessionH. R. 8466IN THE SENATE OF THE UNITED STATESJune 9, 2026Received; read twice and referred to the Committee on Homeland Security and Governmental AffairsAN ACTTo require certain agencies to develop plans for internal control in the event of an emergency or crisis, and for other purposes.1.Short titleThis Act may be cited as the Taxpayer Resources Used in Emergencies Accountability Act or the TRUE Accountability Act.2.OMB guidance(a)Plans for emergency spendingSubchapter IV of chapter 33 of title 31, United States Code is amended by adding at the end the following new section:3359.Requirement for financial and administrative controls for emergency spending(a)DefinitionsIn this section:(1)Covered agencyThe term covered agency means an agency described in section 901(b).(2)DirectorThe term Director means the Director of the Office of Management and Budget.(3)Internal controlThe term internal control means a process that is—(A)affected 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 generalNot later than 180 days after the date of the enactment of this section, the Director shall issue, and every 3 years thereafter review and if necessary update, guidance to covered agencies for the development of plans for internal control that are ready or adaptable for immediate use in a future disaster, pandemic, economic relief, or other such emergency supplemental appropriations legislative measure.(2)ContentsThe guidance issued under paragraph (1) shall—(A)incorporate relevant governmentwide documents and best practices for preventing improper payments and mitigating fraud risks in Federal programs, including 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 (or any successor documents); and(B)require a plan for internal control of each covered agency that shall 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)in accordance with paragraph (3), 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 implementing a disaster, pandemic, economic relief, or other such emergency supplemental appropriations legislative measure;(II)develop and implement mitigation strategies to reduce the risks described in subclause (I), including any change to internal controls, to ensure that, to the greatest extent possible, appropriate controls are in place prior to the expenditure of funds; and(III)adopt real-time, data driven payment monitoring techniques to identify and reduce improper and fraudulent payments, such as anomaly detection, volume plausibility checks, and network analysis.(3)Assessment of riskThe assessment of risk required by paragraph (2)(B)(ii)(I) shall include a substantive evaluation of the risk of financial loss to the Federal Government caused by improper payments and fraud that shall include with respect to the relevant agency program or activity—(A)an assessment of the likelihood and impact of inherent risks affecting the agency program or activity;(B)an identification of the risk tolerance; and(C)an assessment of the suitability of existing controls and prioritization of residual risks.(c)Plan submission(1)In generalNot later than 1 year after the date of the enactment of this section, the head of each covered agency shall submit to the Director the plan required by subsection (b)(2)(B).(2)RevisionsNot 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 CongressNot later than 15 months after the date of the enactment of this section, and not less frequently than annually thereafter, the Director shall assemble and submit to 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 paragraph (1) and a summary of the plans to help agencies prepare to implement such plans, including any action planned to harmonize the agency programs and activities and any legislative recommendations for a future disaster, pandemic, economic relief, or other emergency supplemental appropriation.(d)After-action review(1)In generalNot later than 180 days after the initial obligation of funds under any emergency supplemental appropriations legislative measure for a disaster, pandemic, economic relief, or other emergency, the head of each covered agency that obligates such funds shall submit, in consultation with the Inspector General of the covered agency, to the Director an after-action review of the implementation of the plan required by subsection (b)(2)(B) relevant to such emergency supplemental appropriations legislative measure.(2)ContentsEach after-action review required by paragraph (1) shall include the following:(A)An assessment of the effectiveness of the internal controls implemented pursuant to the relevant plan in preventing and detecting improper payments and fraud, including the effectiveness of any real-time, data driven payment monitoring techniques used to identify and reduce improper payments and fraud.(B)A description of any significant control failures or gaps and any fraud risks identified during such implementation.(C)A summary of the number and amount of improper payments made per agency program or activity.(D)An explanation of any plan to recover any funds lost as a result of any such improper payment.(E)Any recommendations for improving internal controls for future emergency supplemental appropriations legislative measures.(3)IncorporationThe Director shall incorporate the findings of each after-action review required by paragraph (1) into each submission required under subsection (c)(3), including by identifying common challenges, effective practices, and opportunities to improve internal controls across covered agencies..(b)Technical and conforming amendmentThe table of sections for chapter 33 of title 31, United States Code, is amended by inserting after the item relating to section 3358 the following:3359. Requirement for financial and administrative controls for emergency spending..(c)No additional fundsNo additional funds are authorized to be appropriated for the purpose of carrying out this Act.Passed the House of Representatives June 8, 2026.Kevin F. McCumber,Clerk.