[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8312 Introduced in House (IH)]
<DOC>
119th CONGRESS
2d Session
H. R. 8312
To establish fraud prevention and program integrity functions and data
sharing authorities within the Department of Treasury and a permanent
governmentwide Inspector General for Fraud, Accountability, and
Recovery, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 15, 2026
Mr. Sessions introduced the following bill; which was referred to the
Committee on Oversight and Government Reform
_______________________________________________________________________
A BILL
To establish fraud prevention and program integrity functions and data
sharing authorities within the Department of Treasury and a permanent
governmentwide Inspector General for Fraud, Accountability, and
Recovery, 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 ``Fraud Prevention and Accountability
Act''.
SEC. 2. ESTABLISHMENT OF FRAUD PREVENTION AND FINANCIAL INTEGRITY
FUNCTIONS WITHIN THE DEPARTMENT OF THE TREASURY.
(a) In General.--Section 306 of title 31, United States Code, is
amended to read as follows:
``Sec. 306. Fiscal Service
``(a) The Bureau of the Fiscal Service is a service in the
Department of the Treasury.
``(b) The head of the Bureau of the Fiscal Service is the Fiscal
Assistant Secretary appointed under section 301(d) of this title.
``(c) The Bureau of the Fiscal Service, having as its head a
Commissioner, shall maintain the following functions related to
financial integrity, spending transparency, and preventing improper
payments resulting in financial loss to the government, and does not
include any investigative or law enforcement function, which, in
addition to any other duty the Secretary of the Treasury assigns--
``(1) shall administer and operate the Do Not Pay system
required under section 3354 in a manner that ensures that any
data provided to the Secretary is used only for the purposes
set forth under section 3354 in accordance with applicable law;
and
``(2) shall, in consultation with the Director of the
Office of Management and Budget, establish and maintain a
governmentwide data analysis program, utilizing the authorities
outlined under section 6(c)(1) of the Federal Funding
Accountability and Transparency Act (Public Law 109-282; 31
U.S.C. 6101 note)--
``(A) to provide data sharing and analysis services
to Federal agencies, States (with respect to any
federally funded State-administered programs), and any
nongovernmental entity administering or disbursing
Federal funds, to detect fraud and prevent improper
payments resulting in a financial loss to the
government and, including by--
``(i) requiring each agency to share data
of known or suspected fraudulent entities and
transactions (resulting from internal agency
fraud prevention or detection investigations)
with the Department of the Treasury;
``(ii) requiring each agency to screen
their potential awardees and payees against the
centralized fraud database prior to award or
payment issuance;
``(iii) requiring each agency to screen
relevant cyber activity against the centralized
fraud database prior to allowing changes to
virtual identity or payment information;
``(iv) establishing governmentwide
standards for the collection, labeling, and
sharing of fraudulent payment data, to include
improper payments, with the Department of the
Treasury;
``(v) partnering with financial
institutions and industry to share best
practices and, where appropriate, data
regarding fraud patterns and results of
investigations into fraudulent activity; and
``(vi) providing identity, eligibility,
account, and vital event verification and
validation tools and analytical services to
agencies, as necessary and appropriate; and
``(B) that is capable of receiving (including in
bulk data formats and through systems that facilitate
real-time data access) any data asset, information, or
record related to the administration of Federal
programs (including federally funded State-administered
programs) and disbursement of Federal funds under such
programs, provided to the Secretary for secure and
confidential use by the center or the Inspector General
for Fraud, Accountability and Recovery (in accordance
with any terms included in a written data sharing
agreement between the Secretary and the Inspector
General) to recognize and address patterns of
fraudulent actors, information, and claims across such
programs; and
``(3) shall provide the Inspector General for Fraud,
Accountability, and Recovery, access to such information
technology, data assets, information, and records to support
the functions and services of the Office of the Inspector
General for Fraud, Accountability, and Recovery established
under section 317, unless the Secretary determines that such
access is not appropriate and notifies the appropriate
congressional committees and the Office of such Inspector
General in writing.
``(d) The Secretary of the Treasury, in consultation with the
Director of the Office of Management and Budget, shall not later than 2
years after the establishment of this section, and on an annual basis
thereafter, submit, to the Committee on Oversight and Government Reform
of the House of Representatives and the Committee on Homeland Security
and Governmental Affairs of the Senate, a report, which may be included
as part of another report submitted to Congress by the Secretary, on
the implementation of the Program, including participation rates and an
assessment of the Program's effectiveness in reducing fraud and
preventing improper payments resulting in a financial loss to the
government.
``(e) The Secretary of the Treasury may designate another officer
or employee of the Department to act as the Fiscal Assistant Secretary
when the Fiscal Assistant Secretary is absent or unable to serve or
when the office of Fiscal Assistant Secretary is vacant.''.
(b) Coordination in Designating Do Not Pay Databases.--Section
3354(b)(1)(B) of title 31, United States Code, is amended by inserting
``in coordination with the Secretary of the Treasury'' before ``in
consultation''.
(c) Amendment to Data Act of 2014 Data Analysis Center
Authorization.--Section 6(c)(1) of the Federal Funding Accountability
and Transparency Act (Public Law 109-282; 31 U.S.C. 6101 note) is
amended by striking ``may'' and inserting ``shall''.
SEC. 3. ESTABLISHMENT OF INSPECTOR GENERAL FOR FRAUD, ACCOUNTABILITY,
AND RECOVERY.
(a) Establishment of Inspector for Fraud, Accountability, and
Recovery.--Subchapter I of chapter 3 of title 31, United States Code,
is amended by adding at the end the following:
``Sec. 317. Inspector General for Fraud, Accountability, and Recovery
within the Department of the Treasury.
``(a) Office of Inspector General.--There is established within the
Department of the Treasury, the Office of the Inspector General for
Fraud, Accountability, and Recovery.
``(b) Appointment of Inspector General; Removal.--
``(1) In general.--The head of the Office shall be the
Inspector General for Fraud, Accountability, and Recovery, who
shall be appointed by the President, by and with the advice and
consent of the Senate.
``(2) Nomination.--The nomination of the Inspector General
shall be made without regard to political affiliation and
solely on the basis of integrity and demonstrated ability in
accounting, auditing, financial analysis, law, management
analysis, public administration, or investigations.
``(3) Removal.--The Inspector General shall be removable
from office in accordance with the provisions of section 403(b)
of title 5.
``(4) Political activity.--For purposes of section 7324 of
title 5, the Inspector General shall not be considered an
employee who determines policies to be pursued by the United
States in the nationwide administration of Federal law.
``(5) Basic pay.--The annual rate of basic pay of the
Inspector General shall be the annual rate of basic pay for an
Inspector General under section 403(e) of title 5.
``(6) Legal counsel.--The Inspector General for Fraud,
Accountability, and Recovery shall, in accordance with
applicable laws and regulations governing the civil service,
obtain legal advice from a counsel either reporting directly to
the Inspector General for Fraud, Accountability, and Recovery
or another inspector general within the executive branch.
``(c) Duties and Responsibilities.--
``(1) In general.--It shall be the duty of the Inspector
General, in accordance with section 404(b)(1) of title 5, to
conduct, supervise, or coordinate oversight activities,
including audits and investigations of the use of and the
provision or award of covered funds, and the management by
agency heads of any program established by the use of covered
funds, with such related activities of the Inspector General to
be considered civil or criminal law enforcement activities,
including by--
``(A) providing support to agency Inspectors
General, if requested by the agency Inspector General,
in the oversight of covered funds in order to--
``(i) detect and prevent fraud, waste,
abuse, and mismanagement;
``(ii) identify major risks that cut across
programs and agency boundaries; and
``(iii) identify and promote best practices
and tools to prevent, detect, and respond to
fraud across covered funds; and
``(B) coordinating with relevant agency Inspectors
General, the Department of Justice, and, as
appropriate, the Fiscal Service to--
``(i) provide support in conducting
investigations, audits, and reviews relating to
covered funds, including through--
``(I) the establishment or use of
an independent data analytics platform,
which shall incorporate to the extent
practicable and feasible the data
analytic platform maintained by the
Pandemic Response Accountability
Committee prior to the enactment of
this section;
``(II) the sharing of data, tools,
and services;
``(III) the development and
enhancement of data practices,
analysis, and visualization; and
``(IV) any other appropriate means
as determined by the Inspector General
in coordination with relevant
Inspectors General from any agency that
expends or obligates covered funds;
``(ii) provide analytical products to
agencies to promote program integrity, prevent
improper payments, facilitate verification
efforts to ensure proper expenditure and
utilization of covered funds, and assist with
civil and criminal investigations or litigation
relating to fraud, waste, abuse and
mismanagement of covered funds;
``(iii) review the economy, efficiency, and
effectiveness in the administration of, and the
detection of fraud, waste, abuse, and
mismanagement in, programs and operations using
covered funds;
``(iv) as appropriate and practicable,
identify data assets and information records
collected, produced, and maintained by the
Office that can be securely provided through
data sharing agreements, including in bulk data
formats and through systems that facilitate
real-time data access, with the Secretary of
the Treasury to support the functions and
activities of the Fiscal Service and civil and
criminal investigations or litigation relating
to fraud, waste, abuse, and mismanagement of
covered funds; and
``(v) expeditiously report to the Attorney
General any instance in which the Inspector
General has reasonable grounds to believe there
has been a violation of Federal criminal law;
``(C) establish an advisory committee composed of
other Inspectors General, with at least three
representing an agency specified under section 901(b)
of title 31, United States Code, and three from another
agency, in accordance with the following:
``(i) General functions.--The advisory
committee may identify and prioritize cross-
agency fraud risks and activities to prevent,
detect, and otherwise mitigate such risks,
including by reviewing--
``(I) the economy, efficiency, and
effectiveness in the administration of,
and the detection of fraud, waste,
abuse, and mismanagement in, programs
and operations using covered funds; and
``(II) whether there are
appropriate mechanisms for interagency
collaboration relating to the oversight
of covered funds, including
coordinating and collaborating to the
extent practicable with State and local
government entities.
``(ii) Recommendations.--The advisory
committee may, in coordination with the
Secretary of the Treasury and the Director of
the Office of Management and Budget, make
recommendations to agencies on measures to
prevent or address fraud, waste, abuse, and
mismanagement, and to mitigate major risks that
cut across programs and agency boundaries,
relating to covered funds.
``(iii) Preventing duplication in oversight
functions.--With a view to preventing
duplication in government functions and provide
for ongoing coordination of resources to
prevent fraud and improper payments in Federal
programs and spending the advisory committee
may--
``(I) provide recommendations to
the Secretary of the Treasury to assist
the Secretary in making recommendations
under section 321(a)(11) of title 31;
and
``(II) provide any such additional
recommendations in a timely manner to
the appropriate congressional
committees as the advisory committee
determines necessary and to ensure that
the definition of `covered funds'
established under section 317(l) of
title 31 is legislatively expanded, as
necessary;
``(D) the Inspector General may provide
investigative support to prosecutive and enforcement
authorities to protect program integrity and prevent,
detect, and prosecute fraud of covered funds; and
``(E) coordinating the oversight and investigative
activities with the Comptroller General of the United
States, State and local government Inspectors General,
and State and local auditors, as appropriate.
``(2) Maintenance of systems.--The Inspector General shall
establish, maintain, and oversee such systems, procedures, and
controls as the Inspector General considers appropriate to
discharge the duties of the Inspector General under paragraph
(1).
``(3) Technical assistance and data analytics support.--In
addition to the duties of the Inspector General with respect to
covered funds, for any Inspector General enumerated under
section 424(b)(1) of title 5, the Inspector General may provide
technical assistance to support independent oversight
activities on a reimbursable or non-reimbursable basis provided
that appropriate data privacy and security protection
provisions are provided for in agreements to provide such
technical assistance. Such technical assistance may include,
but not be limited to the following:
``(A) Sharing data available to the Inspector
General, as appropriate under a data sharing agreement.
``(B) Sharing and providing data analytics
services.
``(C) Supporting the development of data analytics
tools and capabilities.
``(D) Sharing of data analysis best practices.
``(4) Additional duties and responsibilities.--In addition
to the duties described in paragraphs (1) and (2), the duties
and responsibilities of inspectors general under subsections
(b) through (e) of section 404 of title 5, United States Code,
shall apply to the Inspector General. However, such duties and
responsibilities shall extend beyond the Department of the
Treasury notwithstanding any reference to the establishment in
such section.
``(d) Powers and Authorities.--
``(1) In general.--In carrying out the provisions of this
section, the Inspector General shall have the authorities
provided under section 406 of title 5, United States Code,
except that the references to the establishment in section 406
of such title are not limited to the Department of the
Treasury, and references to `this chapter' in section 406 of
such title shall include this section.
``(2) Treatment of office.--The Office shall be considered
to be an office described in section 406(f)(3) of title 5 and
shall be exempt from an initial determination by the Attorney
General under subsection (f)(2) of such section.
``(3) Treatment of records.--In carrying out the duties and
functions under this subsection with respect to the oversight
of covered funds, the Office shall--
``(A) be considered to be conducting civil or
criminal law enforcement activity for the purposes of
section 552a(b)(7) of title 5; and
``(B) for the purposes of sections 552 and 552a of
title 5, be considered to be a component which performs
as its principal function an activity pertaining to the
enforcement of criminal laws, and its records may
constitute investigatory material compiled for law
enforcement purposes.
``(e) Personnel, Facilities, and Other Resources.--
``(1) Appointment of officers and employees.--
Notwithstanding section 406(a)(7) of title 5, the Inspector
General may exercise the authorities of subsections (b) through
(i) of section 3161 of title 5 (without regard to subsections
(a) or (b)(2) of that section) as if the Office of the
Inspector General were a temporary organization, as defined in
such section, to appoint such officers and employees as may be
necessary for carrying out the duties of the Inspector General
and to otherwise carry out the functions of the Office of the
Inspector General under this section, including appointing an
Assistant Inspector General for Investigations.
``(2) Additional staff.--Upon the request of an Inspector
General of an Office established under chapter 4 of title 5,
the Inspector General may detail, on a nonreimbursable basis,
any personnel of the Office to that Inspector General to assist
in carrying out any audit, review, or investigation pertaining
to the oversight of covered funds.
``(3) Annuitants.--
``(A) In general.--The Office may employ an
annuitant receiving an annuity from the Civil Service
Retirement and Disability Fund for purposes of the
oversight of covered funds.
``(B) Treatment of annuitants.--The employment of
annuitants under this paragraph shall be subject to the
provisions of section 9902(g) of title 5, as if the
Office were the Department of Defense.
``(4) Contracts.--The Inspector General may enter into
contracts and other arrangements for audits, studies, analyses,
and other services with public agencies and with private
persons, and make such payments as may be necessary to carry
out the duties of the Office.
``(f) Requests for Information.--
``(1) In general.--Upon request of the Inspector General
for information or assistance from any department, agency, or
other entity of the Federal Government, the head of that
department, agency, or entity shall, to the extent practicable
and not in contravention of any existing law, furnish that
information or assistance to the Office, or an authorized
designee.
``(2) Refusal to provide requested information or
assistance.--Whenever information or assistance requested by
the Inspector General is, in the judgment of the Inspector
General, unreasonably refused or not provided, the Inspector
General shall immediately report the circumstances to the
appropriate congressional committees.
``(g) Reports.--
``(1) Annual reports.--
``(A) In general.--Not later than 60 days after the
date on which a Inspector General is confirmed, and
once every year thereafter until the Inspector General
is no longer serving in such position, the Inspector
General shall submit to the appropriate committees of
Congress a report summarizing the activities of the
Inspector General.
``(B) Contents.--Each report submitted under
subparagraph (A)--
``(i) shall include--
``(I) for the period covered by the
report, a detailed statement the
activities conducted by the Inspector
General, including estimates of
fraudulent payments the Office helped
prevent and assisted in recovering or
prosecuting; and
``(II) policy and legislative
recommendations to improve
governmentwide fraud and improper
payment prevention and payment and
program integrity improvements; and
``(ii) may include a classified annex.
``(2) Periodic reports.--
``(A) Management alerts.--The Inspector General
shall submit to the President and Congress, including
the appropriate congressional committees, such periodic
reports as may be necessary to notify the President and
the Director of the Office of Management and Budget,
and Congress of any potential program management, risk,
or funding accountability, or payment integrity
problems related to the use and provision or awarding
of covered funds that require immediate attention by
Federal agencies or Congress.
``(B) Update reports.--The Inspector General shall
submit to Congress such other reports or provide such
periodic updates on the work of the Office as the
Inspector General considers appropriate on the use of
covered funds including any recommended changes to the
scope of covered funds under subsection (l)(2).
``(3) Public availability.--The Inspector General shall
publish on the website established under subsection (k) all
reports submitted under this subsection.
``(4) Redactions.--Any portion of a report submitted under
this subsection may be redacted when made publicly available,
if that portion would disclose information that is not subject
to disclosure under sections 552 and 552a of this title, or is
otherwise prohibited from disclosure by law.
``(5) Rule of construction.--Nothing in this subsection may
be construed to authorize the public disclosure of information
that is--
``(A) specifically prohibited from disclosure by
any other provision of law;
``(B) specifically required by Executive order to
be protected from disclosure in the interest of
national defense or national security or in the conduct
of foreign affairs; or
``(C) a part of an ongoing criminal investigation.
``(h) Funding, Transfer of Funds, Assets, and Obligations.--
``(1) Funding.--Beginning in fiscal year 2035, and annually
thereafter, there is authorized to be appropriated $10,000,000
to the Office to carry out the duties and functions of this
section.
``(2) Transfer authority.--The Office may transfer funds
appropriated to the Office for expenses to support
administrative support services and audits, reviews, or other
activities related to oversight of covered funds to any
Inspector General Office and the Department of the Treasury.
``(3) Transfer of assets and obligations.--
``(A) In general.--Upon the effective date of this
section, the assets and obligations held by or
available in connection with the Pandemic Response
Accountability Committee established under section
15010 of the CARES Act (Public Law 116-136; 134 Stat.
533) shall be transferred to the Office. Upon the
effective date of this section the Pandemic Response
Accountability Committee may undertake all activities
to enable such transfer of assets.
``(B) Assets defined.--In this paragraph, the term
`assets' includes contracts, agreements (including data
use agreements and memoranda of understanding),
facilities, property, data, records, unobligated or
unexpended balances of appropriations, personnel
identified by the Chairperson and Executive Director of
the Pandemic Response Accountability Committee pursuant
to section 317(e)(1) of title 31, and other funds or
resources.
``(C) Use of unexpended balances of
appropriations.--Any unobligated and unexpended
balances of appropriations and funds transferred
pursuant to subparagraph (B) may be used to support the
work of the Inspector General, regardless of the
purpose of the original appropriation.
``(i) Membership in Councils and Committees.--The Inspector General
shall be a member of the Council of the Inspectors General on Integrity
and Efficiency.
``(j) Corrective Responses To Audit Problems.--Agency heads shall--
``(1) take action to address deficiencies identified by a
report or investigation of the Inspector General; or
``(2) with respect to a deficiency identified under
paragraph (1), certify to the appropriate congressional
committees that they do not concur with the recommendation and
no action is necessary, feasible, or appropriate.
``(k) Website.--The Office shall establish and maintain a user-
friendly, public-facing website--
``(1) to foster greater accountability and transparency in
the use of covered funds, including future supplemental relief
and recovery funds as may be added to the definition of covered
funds, which shall have a uniform resource locator that is
descriptive and memorable;
``(2) that shall be a centralized, governmentwide portal or
gateway to key information relating to the oversight of covered
funds, as appropriate, and to the extent practicable provide
connections to other government websites with related anti-
fraud, improper payment, and oversight and accountability
information; and
``(3) provide information, including findings from the
Office, agency Inspectors General, or State auditors as to the
oversight of covered funds, including related audits,
inspections, or other reports.
``(l) Definitions.--In this section:
``(1) Appropriate congressional committee.--The term
`appropriate congressional committees' means the following:
``(A) The Committees on Appropriations of the
Senate and the House of Representatives.
``(B) The Committee on Homeland Security and
Governmental Affairs of the Senate.
``(C) The Committee on Oversight and Government
Reform of the House of Representatives.
``(D) Any other relevant congressional committee of
jurisdiction.
``(2) Covered funds.--The term `covered funds' means the
following:
``(A) Any funds, including loans or tax credits,
that are made available in any form to any non-Federal
entity or individual, under the following:
``(i) Division A or B of the CARES Act
(Public Law 116-136).
``(ii) The Coronavirus Preparedness and
Response Supplemental Appropriations Act, 2020
(Public Law 116-123).
``(iii) The Families First Coronavirus
Response Act (Public Law 116-127).
``(iv) The Paycheck Protection Program and
Health Care Enhancement Act (Public Law 116-
139).
``(v) Division M or N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260).
``(vi) The American Rescue Plan Act of 2021
(Public Law 117-2).
``(vii) Any loan guaranteed or made by the
Small Business Administration, including any
direct loan or guarantee of a trust
certificate, under the Small Business Act (15
U.S.C. 631 et seq.), the Small Business
Investment Act of 1958 (15 U.S.C. 661 et seq.),
or any other provision of law.
``(viii) Unemployment compensation, as
defined in section 85 of the Internal Revenue
Code of 1986.
``(ix) The Infrastructure Investment and
Jobs Act (Public Law 117-58).
``(x) Public Law 117-169 (commonly known as
the `Inflation Reduction Act').
``(xi) The Honoring our PACT Act of 2022
(Public Law 117-168).
``(xii) The CHIPS Act of 2022 (division A
of Public Law 117-167 (commonly known as the
`CHIPS and Science Act of 2022')).
``(xiii) The Act titled `An Act to provide
for reconciliation pursuant to title II of H.
Con. Res. 14' (Public Law 119-21).
``(B) A Federal award (as defined under section
7501) in an amount not less than $50,000.
``(C) Any intramural payment made governmentwide
for research activity.
``(D) Any emergency spending related to disaster
relief or economic recovery.
``(3) Inspector general.--The term `Inspector General'
means the Inspector General for Fraud, Accountability, and
Recovery.
``(4) Office.--The term `Office' means the Office of the
Inspector General for Fraud, Accountability, and Recovery.
``(5) State.--The term `State' means each of the several
States, the District of Columbia, each commonwealth, territory,
or possession of the United States, and each federally
recognized Indian Tribe.
``(m) Rule of Construction.--Nothing in this section shall be
construed to--
``(1) affect the independent authority of an Inspector
General to determine whether to conduct an audit or
investigation of covered funds; or
``(2) require any Inspector General to provide funding to
support the activities of the Office.''.
(b) Office of Management and Budget Directive.--On or before March
1, 2029, the Director of the Office of Management and Budget, in
coordination with the Secretary of the Treasury and the Inspector
General of Fraud, Accountability, and Recovery, shall issue a directive
to the head of each agency in the executive branch that disburses or
awards covered funds (as such term is defined section 317(n) of title
31, United States Code, as added by subsection (a)) that requires the
agency to identify and report opportunities to use the information
system and data analytics products of the Fiscal Service to detect and
prevent waste, fraud, abuse, and improper payments in expenditure of
covered funds to the Director and Secretary within 60 days after
receiving the directive.
(c) Transitional Provision.--
(1) In general.--Notwithstanding sections 403 and 3345
through 3349 of title 5, United States Code, and section
317(b)(1) of title 31, United States Code (as added by
subsection (a)), the individual described in paragraph (2)
shall temporarily perform the functions and duties of the
Office of the Inspector General Fraud, Accountability, and
Prevention in an acting capacity until such permanent Inspector
General can be appointed under the process established by such
section 317(b)(1).
(2) Individual described.--The individual described in this
paragraph is--
(A) the Chairperson of the Pandemic Response
Accountability Committee established under section
15010 of the CARES Act (Public Law 116-136; 134 Stat.
533) (hereafter ``PRAC'') as of the date this section
takes effect; or
(B) if the position described in subparagraph (A)
is vacant as of the date on which this section takes
effect, the Executive Director of the PRAC.
(d) Transfer of Employees.--Each employee of the PRAC who is to be
transferred to the Office of the Inspector General of Fraud,
Accountability, and Recovery under section 317(h)(3) of title 31,
United States Code, as added by subsection (a), shall be appointed to
positions in such Office under terms and conditions of employment that
are substantively the same as the terms and conditions of employment
applicable to such employee as an employee of PRAC as of the day
immediately preceding the date on which this section takes effect.
(e) Table of Sections.--The table of sections for subchapter I of
chapter 3 of title 31, United States Code, is amended by adding at the
end the following:
``317. Inspector General for Fraud, Accountability, and Recovery within
the Department of the Treasury.''.
(f) Effective Date.--This section, and the amendments made by this
section, shall take effect on December 31, 2028.
SEC. 4. DATA SHARING FOR FRAUD PREVENTION AND PROGRAM INTEGRITY.
(a) Authority To Negotiate Data Sharing Agreements; Requirement To
Provide Future Legislative Recommendations to Congress.--Section 321(a)
of title 31, United States Code, is amended--
(1) in paragraph (8)(C), by striking ``and'' at the end;
(2) in paragraph (9), by striking the period at the end and
inserting a semicolon; and
(3) by inserting at the end the following:
``(10) enter into memoranda of understanding with the heads
of other Federal agencies, including Offices of Inspector
General and Federal law enforcement agencies, and private
entities as may be appropriate and allowable under existing law
to secure access to such data assets and information resources
as may be appropriate for the Fiscal Service to use to--
``(A) prevent fraud and improper payments in
Federal programs and spending;
``(B) support the activities and functions of the
Do Not Pay Initiative;
``(C) beginning on December 31, 2028, support the
activities and functions of the--
``(i) the Fiscal Service; and
``(ii) the Office of the Inspector General
for Fraud, Accountability, and Recovery
established under section 317, in coordination
with such Office;
``(D) provide such data to relevant Federal
agencies for the identification, prevention, and
reduction of waste, fraud, and abuse relating to
Federal spending and use in the conduct of criminal and
other investigations, as appropriate; and
``(E) in a manner that ensures any related data
sharing agreements provide long term, reliable access
to such data assets and information resources, provide
the best value to the taxpayer by avoiding duplicative
data sharing agreements, include appropriate privacy
protections, and require, as appropriate, reimbursement
to the Treasury for the reasonable cost of carrying out
the agreement.
``(11) with respect to any supplemental emergency disaster,
pandemic, economic relief, or other such supplemental
appropriations legislative measures totaling more than
$100,000,000,000 in total funding being considered by Congress
or any legislative measure establishing a new program with more
than $100,000,000 in anticipated additional spending in a
single fiscal year following the enactment of such legislative
measure being considered by Congress, provide, in coordination
with the Director of the Office of Management and Budget and
the Office of the Inspector General for Fraud, Accountability,
and Recovery, to the leadership of the House of Representatives
and Senate, the Committees on Appropriations of the House of
Representatives and Senate, the Committee on Homeland Security
and Governmental Affairs of the Senate, and the Committee on
Oversight and Government Reform of the House of Representatives
any legislative recommendations on such measures to ensure
that--
``(A) existing fraud prevention and oversight
functions and entities of the Federal Government or are
not supplanted or duplicated under such legislative
measure, but are instead required to be used or
expanded under such legislative measure;
``(B) any additional resources or authorities for
such existing functions and entities are adequately
provided for in such legislative measures in order to
provide adequate fraud prevention and oversight of
funds appropriated for and expended under such program;
and
``(C) fraud prevention, payment integrity, and
spending transparency best practices are implemented in
such legislation to ensure that--
``(i) reporting obligations for Federal
fund recipients are harmonized governmentwide
and conditioned through legally enforceable
mechanisms prior to award; and
``(ii) any sub-recipients and sub-awardees
of Federal fund recipients are also included in
reporting obligations for such recipients for
the purposes of ensuring proper recipient
reporting and transparency on the use of
funds.''.
(b) Coordination and Duties of the Office of Management and
Budge.--Not later than 270 days after the date of the enactment of this
Act, the Director of the Office of Management and Budget, in
coordination with the Secretary of the Treasury, shall--
(1) update or revise as necessary any regulations,
memorandum, circulars, or guidance documents to ensure the full
and timely implementation of this section; and
(2) issue any necessary governmentwide guidance to Federal
agencies to ensure the full and timely implementation of this
section.
SEC. 5. TERMINATION AND TRANSFER OF ASSETS OF PANDEMIC RESPONSE
ACCOUNTABILITY COMMITTEE.
(a) Termination.--Section 15010(k) of the CARES Act (Public Law
116-136; 15 U.S.C. 9053) is amended by striking ``September 30, 2034''
and inserting ``December 31, 2028''.
(b) Transfer of Assets.--On December 31, 2028, all the assets and
obligations held by or available in connection with the Pandemic
Response Accountability Committee shall be transferred to the Office of
the Inspector General for Fraud, Accountability, and Recovery
established under section 317 of title 31, United States Code, as added
by this Act.
(c) Technical Amendment.--On December 31, 2028, section 15010 of
the CARES Act (Public Law 116-136; 15 U.S.C. 9053) is repealed.
(d) Definition of Assets.--In this section, the term ``assets''
includes contracts, agreements (including data use agreements and
memoranda of understanding), facilities, property, data, records,
unobligated or unexpended balances of appropriations, personnel
identified by the Chairperson and Executive Director of the Pandemic
Response Accountability Committee pursuant to section 317(e)(1) of
title 31, United States Code, as added by this Act, and other funds or
resources.
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