[Congressional Record Volume 172, Number 96 (Monday, June 8, 2026)]
[House]
[Pages H3928-H3931]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
TAXPAYER RESOURCES USED IN EMERGENCIES ACCOUNTABILITY ACT
Mr. GILL of Texas. Mr. Speaker, I move to suspend the rules and pass
the bill (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, as amended.
The Clerk read the title of the bill.
[[Page H3929]]
The text of the bill is as follows:
H.R. 8466
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 documents); and
``(B) require a plan for internal control of each covered
agency that shall 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 a substantive
evaluation of the risk of financial loss to the Federal
Government caused by improper payments and fraud that shall
include with respect to the relevant agency program or
activity--
``(A) an assessment of the likelihood and impact of
inherent risks affecting the agency program or activity;
``(B) an identification of the risk tolerance; and
``(C) an assessment of the suitability of existing controls
and prioritization of residual risks.
``(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 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.
``(d) After-action Review.--
``(1) In general.--Not later than 180 days after the
initial obligation of funds under any emergency supplemental
appropriations legislative measure for a disaster, pandemic,
economic relief, or other emergency, the head of each covered
agency that obligates such funds shall submit, in
consultation with the Inspector General of the covered
agency, to the Director an after-action review of the
implementation of the plan required by subsection (b)(2)(B)
relevant to such emergency supplemental appropriations
legislative measure.
``(2) Contents.--Each after-action review required by
paragraph (1) shall include the following:
``(A) An assessment of the effectiveness of the internal
controls implemented pursuant to the relevant plan in
preventing and detecting improper payments and fraud,
including the effectiveness of any real-time, data driven
payment monitoring techniques used to identify and reduce
improper payments and fraud.
``(B) A description of any significant control failures or
gaps and any fraud risks identified during such
implementation.
``(C) A summary of the number and amount of improper
payments made per agency program or activity.
``(D) An explanation of any plan to recover any funds lost
as a result of any such improper payment.
``(E) Any recommendations for improving internal controls
for future emergency supplemental appropriations legislative
measures.
``(3) Incorporation.--The Director shall incorporate the
findings of each after-action review required by paragraph
(1) into each submission required under subsection (c)(3),
including by identifying common challenges, effective
practices, and opportunities to improve internal controls
across covered agencies.''.
(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.
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from
Texas (Mr. Gill) and the gentleman from Virginia (Mr. Subramanyam) each
will control 20 minutes.
The Chair recognizes the gentleman from Texas.
general leave
Mr. GILL of Texas. Mr. Speaker, I ask unanimous consent that all
Members may have 5 legislative days in which to revise and extend their
remarks and include extraneous material on this measure.
The SPEAKER pro tempore. Is there objection to the request of the
gentleman from Texas?
There was no objection.
Mr. GILL of Texas. I yield myself such time as I may consume.
Mr. Speaker, I rise in support of H.R. 8466, the Taxpayer Resources
Used in Emergencies Accountability Act, or the TRUE Accountability Act.
This bill takes action to ensure agencies be prepared to protect
taxpayer dollars during future national emergencies when Federal agency
programs and spending are often rapidly expanded by supplemental
emergency spending packages advanced by Congress.
Between March 2020 and March 2021, Congress enacted a series of six
laws providing over $4.6 billion in Federal funds to mitigate the
economic and public health impact of the COVID-19 pandemic.
The unprecedented expansion of government programs and lack of
commensurate and adequate fraud prevention and financial management
capabilities created a perfect scenario for existing program and
payment integrity weaknesses to be exploited.
In short, agencies rushed to get money out the door as fast as
possible and, in some cases, loosened the guardrails to make funding
access easier and more efficient.
While the true extent of pandemic relief fraud may never be known,
the Comptroller General of the United States observes that hundreds of
billions of dollars in potentially fraudulent payments were dispersed.
The TRUE Accountability Act requires that agencies are prepared for
future emergency supplemental spending legislation.
Specifically, the bill requires the Office of Management and Budget
to
[[Page H3930]]
issue guidance and for agencies to develop plans for internal controls
for use in future emergencies. It is imperative that Federal agencies
and programs have strong financial controls in place from the start,
rather than developing them after the fact, as funding is already
flowing out the door during a national emergency. This bill will help
mitigate fraud in future national emergencies.
Mr. Speaker, I thank my Oversight Committee colleagues Congressmen
Andy Biggs and Suhas Subramanyam for championing this necessary and
forward-looking legislation. I encourage my colleagues to support this
important bipartisan bill, and I reserve the balance of my time.
Mr. SUBRAMANYAM. Mr. Speaker, I yield myself such time as I may
consume.
Mr. Speaker, I rise today in support of H.R. 8466, the Taxpayer
Resources Used in Emergencies Accountability Act. I am proud to be co-
lead of this legislation with my colleague, Representative Biggs, and I
thank him for his work on this issue.
This bill would require Federal agencies to develop internal control
plans for future national emergencies. In times of disasters,
pandemics, and other crises, it is crucial that the emergency Federal
spending reaches the people who need it the most.
Emergency assistance can save small businesses from closing, protect
public health, provide people displaced by disasters with housing, and
much more.
{time} 1500
But, unfortunately, bad actors can take advantage of these situations
to commit fraud and steal funds. Every cent that is stolen doesn't
reach the Americans who need it. Having an internal control plan will
help Federal agencies develop strategies to mitigate those risks.
This is a commonsense, bipartisan solution that will ensure that
agencies like FEMA and the Small Business Administration are better
prepared for the future. That way we can ensure that emergency funds
reach the people who need them quickly.
An effective response to a national emergency starts with advanced
planning, and that is what this bill does. I encourage my colleagues to
join me in supporting this bill, and I reserve the balance of my time.
Mr. GILL of Texas. Mr. Speaker, I yield 10 minutes to the gentleman
from Arizona (Mr. Biggs).
Mr. BIGGS of Arizona. Mr. Speaker, I thank the gentleman for yielding
time to me.
Mr. Speaker, over the past few months, the Committee on Oversight and
Government Reform has taken the lead on investigating a staggering
amount of fraud. The common theme we have seen in this fraud has been
bad actors taking advantage of emergency funds from the government.
Agencies disburse money from these taxpayer-funded accounts to help
those in need when an emergency, such as the COVID pandemic, cause
major disruptions in the day-to-day lives of Americans.
Emergency relief funds are meant to help families stay afloat in a
crisis. Instead, a lack of planning by and failures of oversight of
Federal agencies have turned these emergency funds into a jackpot for
fraudsters.
For example, a central point of Minnesota Attorney General Keith
Ellison's oversight hearing dealt with his ties to the criminals in the
Feeding Our Future scheme. That scheme involved more than $250 million
in taxpayer money being stolen by the Feeding Our Future organization,
which defrauded USDA's COVID programs.
What became glaringly evident in the aftermath of the COVID pandemic
was that government agencies were not properly equipped to deal with
emergency relief funds. Even those in government, such as Minnesota's
Attorney General Ellison, have failed to investigate and even
potentially aided fraudsters abusing these funds.
It was one of the largest COVID-era fraud schemes in the country, and
it happened right under the nose of Minnesota's top law enforcement
officer.
That is why we need to make sure emergency relief funds are protected
from fraud. In total, the Government Accountability Office estimates
that a staggering 19 different pandemic relief programs were defrauded
from 2020 to 2024 to the tune of $300 billion. What is even more
disturbing is that was just the fraud in COVID-related programs.
In addition to COVID-related fraud, the Government Accountability
Office also estimates that the government may lose as much as $521
billion. That is not waste. That is not error. That is a heist of
historic proportions.
These numbers are practically unfathomable. Yet, here they are
staring at us as a reality. We, quite literally, cannot afford as a
country to be losing that amount of money per year to fraudsters. Our
national dealt is nearing $39 trillion.
That is why I joined my Democratic colleague (Mr. Subramanyam), and
we introduced the TRUE Accountability Act together. That passed out of
the Committee on Oversight and Government Reform unanimously.
The TRUE Accountability Act is simple. It tells Federal agencies to
plan ahead, protect taxpayer dollars, and stop treating fraud as an
afterthought or a cost just built into the system as a feature, because
it is time to bring some accountability to our government so that we
stop losing untold amounts of hard-earned taxpayer money.
This act forces government agencies to be better prepared for an
emergency, requires them to make internal plans that incorporate data-
driven frameworks such as the GAO's A Framework for Managing Improper
Payments in Emergency Assistance Programs, and A Framework for Managing
Fraud Risk in 20 Federal Programs.
These plans will include policies and procedures to assess risks of
improper payments, fraud, and related mitigation strategies, as well as
to identify a senior official responsible and accountable for
implementing the plan.
These internal plans will go a long way in combating any potential
fraud that might occur when emergency relief funds are disbursed.
We must not be caught off guard the next time an emergency hits. In
an emergency, people's lives are already upended. They don't need to
also be worrying about fraudsters looting the Federal Treasury. We need
to be ready to act in an efficient manner that protects taxpayer
dollars.
This is a commonsense, bipartisan effort that both sides of the aisle
can easily agree on, and it must be passed to safeguard the hard-earned
money of American taxpayers.
Fraudsters learned from the COVID-era. With this bill, next time we
will be ready for them, not the other way around.
Mr. SUBRAMANYAM. Mr. Speaker, I yield myself the balance of my time.
Mr. Speaker, in closing, I thank the sponsor again for co-leading
this bill with me.
I will say that I lived in New Orleans when Hurricane Katrina hit the
city, and there was a lot of fraud related to the money disbursed there
afterwards. This has been a long-standing problem for many decades
across Democratic and Republican administrations. I am glad that we are
taking steps in a bipartisan way to address this issue to make sure
there is less fraud.
These internal control plans, while they don't seem exciting, are
very effective. I have done them at private companies, and I think
these Federal agencies will benefit from them.
Mr. Speaker, I urge my colleagues to support the bill, and I yield
back the balance of my time.
Mr. GILL of Texas. Mr. Speaker, I yield myself the balance of my
time.
Mr. Speaker, I encourage my colleagues to support H.R. 8466, the TRUE
Accountability Act, which will mitigate future fraud like we have
recently experienced in the pandemic-era emergency spending.
Mr. Speaker, I yield back the balance of my time.
The SPEAKER pro tempore (Mr. Taylor). The question is on the motion
offered by the gentleman from Texas (Mr. Gill) that the House suspend
the rules and pass the bill, H.R. 8466, as amended.
The question was taken.
The SPEAKER pro tempore. In the opinion of the Chair, two-thirds
being in the affirmative, the ayes have it.
Mr. GILL of Texas. Mr. Speaker, on that I demand the yeas and nays.
The yeas and nays were ordered.
The SPEAKER pro tempore. Pursuant to clause 8 of rule XX, further
proceedings on this motion will be postponed.
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