H.R. 8466

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8466 Referred in Senate (RFS)]

<DOC>
119th CONGRESS
2d Session
H. R. 8466

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

June 9, 2026

Received; read twice and referred to the Committee on Homeland Security 
and Governmental Affairs

_______________________________________________________________________

AN ACT

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) Plans for Emergency Spending.--Subchapter IV of chapter 33 of 
title 31, United States Code is amended by adding at the end the 
following new section:
``Sec. 3359. Requirement for financial and administrative controls for 
emergency spending
``(a) Definitions.--In this section:
``(1) Covered agency.--The term `covered agency' means an 
agency described in section 901(b).
``(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) 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 general.--Not 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) Contents.--The 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 risk.--The 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 general.--Not 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) 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 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 general.--Not 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) Contents.--Each 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) Incorporation.--The 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 Amendment.--The 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 Funds.--No additional funds are authorized to be 
appropriated for the purpose of carrying out this Act.

Passed the House of Representatives June 8, 2026.

Attest:

KEVIN F. MCCUMBER,

Clerk.