[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 1952 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                S. 1952

 To improve oversight and accountability of the financial processes of 
      the Department of Veterans Affairs, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 5, 2017

   Mr. Tester (for himself, Mr. McCain, Mr. Manchin, and Mr. Kaine) 
introduced the following bill; which was read twice and referred to the 
                     Committee on Veterans' Affairs

_______________________________________________________________________

                                 A BILL


 
 To improve oversight and accountability of the financial processes of 
      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 ``Department of Veterans Affairs 
Financial Accountability Act of 2017''.

SEC. 2. SENSE OF CONGRESS.

    It is the sense of Congress that--
            (1) the normal budget process for the Department of 
        Veterans Affairs should be grounded in sound actuarial analysis 
        based on accurate demand forecasting;
            (2) the regular budget process for the Department should be 
        the norm; and
            (3) supplemental requests for appropriations should be used 
        sparingly and for unforeseen demand or natural occurrences.

SEC. 3. OVERSIGHT AND ACCOUNTABILITY OF FINANCIAL PROCESSES OF 
              DEPARTMENT OF VETERANS AFFAIRS.

    (a) Independent Review of Financial Processes.--
            (1) In general.--Not later than 90 days after the date of 
        the enactment of this Act, the Secretary of Veterans Affairs 
        shall enter into a contract with an independent third party--
                    (A) to review and audit the financial processes, 
                including reporting structures, and actuarial and 
                estimation models of the Department of Veterans 
                Affairs;
                    (B) to develop recommendations for improving such 
                structures; and
                    (C) to complete such review and development not 
                later than 180 days after the date on which the 
                Secretary and the independent third party enter into 
                the contract.
            (2) Implementation plan.--Not later than 60 days after the 
        completion of the review and development required by paragraph 
        (1), the Secretary shall submit to the Committee on Veterans' 
        Affairs of the Senate and the Committee on Veterans' Affairs of 
        the House of Representatives a plan to implement the 
        recommendations developed under subparagraph (B) of such 
        paragraph.
    (b) Accountability for Implementation of Recommendations From Third 
Parties.--The Secretary shall appoint one individual within the Office 
of the Secretary of Veterans Affairs to be responsible for monitoring 
the status and progress of implementation of recommendations submitted 
to the Secretary by third parties, including recommendations developed 
under subsection (a)(1)(B) and all such other recommendations as may be 
submitted to the Secretary by the Comptroller General of the United 
States, the Special Counsel, and the Inspector General of the 
Department of Veterans Affairs.
    (c) Plans for Use of Supplemental Appropriations Required.--
Whenever the Secretary submits to address a budgetary issue affecting 
the Department of Veterans Affairs to Congress a request for 
supplemental appropriations or any other appropriation when the request 
is submitted outside the standard budget process, the Secretary shall, 
not later than 45 days before the date on which such budgetary issue 
would start affecting a program or service, submit to Congress a 
justification for the request, including a plan that details how the 
Secretary intends to use the requested appropriation and how long the 
requested appropriation is expected to meet the needs of the Department 
and certification that the request was made using an updated and sound 
actuarial analysis.
    (d) Annual Attestation Regarding Financial Projections.--Concurrent 
with the President's annual budget request submitted to Congress under 
section 1105 of title 31, United States Code, for fiscal year 2019 and 
each fiscal year thereafter, the Chief Financial Officer of the 
Department of Veterans Affairs shall submit to the Committee on 
Veterans' Affairs of the Senate and the Committee on Veterans' Affairs 
of the House of Representatives the following:
            (1) A statement of assurance that financial projections 
        included in such budget or the supporting materials submitted 
        along with such budget for the Department of Veterans Affairs 
        are sufficient to provide benefits and services under laws 
        administered by the Secretary of Veterans Affairs.
            (2) A certification of the Chief Financial Officer's 
        responsibility for internal financial controls of the 
        Department.
            (3) An attestation that the Chief Financial Officer has 
        collaborated sufficiently with the financial officers of the 
        facilities and components of the Department to be confident in 
        such financial projections.
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