[Congressional Record Volume 170, Number 190 (Friday, December 20, 2024)]
[Senate]
[Page S7313]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




       TAXPAYER RESOURCES USED IN EMERGENCIES ACCOUNTABILITY ACT

  Mr. SCHUMER. Mr. President, I ask unanimous consent that the Senate 
proceed to the immediate consideration of Calendar No. 685, S. 5098.
  The PRESIDING OFFICER. The clerk will report the bill by title.
  The senior assistant legislative clerk read as follows:

       A bill (S. 5098) to require certain agencies to develop 
     plans for internal control in the event of an emergency or 
     crisis, and for other purposes.

  There being no objection, the Senate proceeded to consider the bill, 
which had been reported from the Committee on Homeland Security and 
Governmental Affairs with an amendment to strike all after the enacting 
clause and insert in lieu thereof the following:

     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 Accountability 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.

  Mr. SCHUMER. I ask unanimous consent that the committee-reported 
substitute amendment be agreed to; that the bill, as amended, be 
considered read a third time and passed; and that the motion to 
reconsider be considered made and laid upon the table.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The committee-reported amendment in the nature of a substitute was 
agreed to.
  The bill (S. 5098), as amended, was ordered to be engrossed for a 
third reading, was read the third time, and passed.

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