[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8466 Introduced in House (IH)]
<DOC>
119th CONGRESS
2d Session
H. R. 8466
To require certain agencies to develop plans for internal control in
the event of an emergency or crisis, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 23, 2026
Mr. Biggs of Arizona (for himself and Mr. Subramanyam) introduced the
following bill; which was referred to the Committee on Oversight and
Government Reform
_______________________________________________________________________
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) 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 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 risk.--The 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 general.--Not 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) 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.''.
(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.
<all>