S. 78

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

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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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