[Senate Report 118-186]
[From the U.S. Government Publishing Office]
Calendar No. 431
118th Congress} { Report
SENATE
2d Session } { 118-186
======================================================================
GOVERNMENT SPENDING OVERSIGHT
ACT OF 2024
__________
R E P O R T
OF THE
COMMITTEE ON HOMELAND SECURITY AND
GOVERNMENTAL AFFAIRS
UNITED STATES SENATE
TO ACCOMPANY
S. 4036
TO ESTABLISH A GOVERNMENT SPENDING OVERSIGHT
COMMITTEE WITHIN THE COUNCIL OF THE INSPECTORS
GENERAL ON INTEGRITY AND EFFICIENCY, AND FOR OTHER PURPOSES
[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]
July 8, 2024.--Ordered to be printed
__________
U.S. GOVERNMENT PUBLISHING OFFICE
WASHINGTON : 2024
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COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS
GARY C. PETERS, Michigan, Chairman
THOMAS R. CARPER, Delaware RAND PAUL, Kentucky
MAGGIE HASSAN, New Hampshire RON JOHNSON, Wisconsin
KYRSTEN SINEMA, Arizona JAMES LANKFORD, Oklahoma
JACKY ROSEN, Nevada MITT ROMNEY, Utah
JON OSSOFF, Georgia RICK SCOTT, Florida
RICHARD BLUMENTHAL, Connecticut JOSH HAWLEY, Missouri
LAPHONZA R. BUTLER, California ROGER MARSHALL, Kansas
David M. Weinberg, Staff Director
Alan S. Kahn, Chief Counsel
Lena C. Chang, Director of Governmental Affairs
Emily I. Manna, Professional Staff Member
William E. Henderson III, Minority Staff Director
Christina N. Salazar, Minority Chief Counsel
Andrew J. Hopkins, Minority Counsel
Laura W. Kilbride, Chief Clerk
Calendar No. 431
118th Congress} { Report
SENATE
2d Session } { 118-186
======================================================================
GOVERNMENT SPENDING OVERSIGHT ACT OF 2024
_______
July 8, 2024.--Ordered to be printed
_______
Mr. Peters, from the Committee on Homeland Security and Governmental
Affairs, submitted the following
R E P O R T
[To accompany S. 4036]
[Including cost estimate of the Congressional Budget Office]
The Committee on Homeland Security and Governmental
Affairs, to which was referred the bill (S. 4036) to establish
a Government Spending Oversight Committee within the Council of
the Inspectors General on Integrity and Efficiency, and for
other purposes, having considered the same, reports favorably
thereon with an amendment in the nature of a substitute and
recommends that the bill, as amended, do pass.
CONTENTS
Page
I. Purpose and Summary..............................................1
II. Background and Need for the Legislation..........................2
III. Legislative History..............................................3
IV. Section-by-Section Analysis of the Bill, as Reported.............4
V. Evaluation of Regulatory Impact..................................7
VI. Congressional Budget Office Cost Estimate........................7
VII. Changes in Existing Law Made by the Bill, as Reported............8
I. Purpose and Summary
S. 4036, the Government Spending Oversight Act of 2024,
would create a new entity: the Government Spending Oversight
Committee (GSOC), which builds on the work of the Pandemic
Response Accountability Committee (PRAC). This bill would
authorize the GSOC to support Inspectors General (IGs) in their
oversight of government spending vulnerable to fraud, expanding
the scope beyond funds expended in response to the COVID-19
pandemic, to include additional spending programs, unemployment
insurance, Small Business Administration loans, grants not less
than $50,000, and intramural research payments. This bill would
direct the GSOC to continue the oversight functions of the PRAC
by developing and enhancing data analytic capabilities;
improving data-sharing practices; identifying possible waste,
fraud, and abuse of funds; making recommendations to the
President and agencies on ways to improve program integrity and
establish fraud controls; and regularly reporting on its
activities to Congress.
II. Background and Need for the Legislation
In 2009, amidst the Great Recession, Congress passed the
American Recovery and Reinvestment Act of 2009 (Recovery Act),
which provided $862 billion in federal funds to combat the
severe economic downturn and save jobs.\1\ To oversee the large
amount of funds disbursed, Congress created the Recovery
Accountability and Transparency Board (Recovery Board) to work
with agency IGs to prevent fraud, waste and mismanagement of
Recovery Act funds. The Recovery Board operated the Recovery
Operations Center (ROC) which leveraged enhanced data analytics
capabilities, such as data matching and text mining, to help
the IG community conduct robust oversight and prevent fraud
under Recovery Act programs. Subsequently, Section 6 of the
Digital Accountability and Transparency Act (DATA) Act of 2014
permitted the U.S. Department of the Treasury to establish a
similar data analysis center to reduce improper payments and
improve federal spending transparency, and allowed for the
transfer of the Recovery Board's assets to the Treasury
Department.\2\ However, the ROC shuttered when the Recovery
Board's authorities expired in 2015, and despite the transfer
authority provision in the DATA Act of 2014, its data,
resources, and capabilities were never transferred to the
Treasury Department.\3\
---------------------------------------------------------------------------
\1\Pub. L. 111-5.
\2\Digital Accountability and Transparency Act of 2014, Pub. L.
113-101.
\3\Government Accountability Office, Federal Spending
Accountability: Preserving Capabilities of Recovery Operations Center
Could Help Sustain Oversight of Federal Expenditures (GAO-15-814)
(September 2015).
---------------------------------------------------------------------------
At the onset of the COVID-19 pandemic in 2020, Congress
passed the Coronavirus Aid, Relief, and Economic Security Act
(CARES) Act.\4\ In the CARES Act, Congress once again
established an entity to conduct oversight of stimulus funds
and leverage data analytics capabilities for IGs: the PRAC.
With the addition of subsequent relief packages, Congress has
now provided a cumulative $5.2 trillion to pandemic recovery
programs, over which the PRAC has continued to conduct robust
oversight.\5\ The PRAC developed a cutting-edge data analytics
hub, the Pandemic Analytics Center for Excellence (PACE), to
carry out its mission. As of September 2023, the PACE has
assisted more than 40 federal law enforcement and Office of
Inspector General (OIG) partners on over 600 pandemic-related
investigations, uncovering an estimated $1.77 billion in fraud
loss.\6\ However, under current law the PRAC will sunset and
cease operations on September 30th, 2025.\7\
---------------------------------------------------------------------------
\4\Pub. L. 116-136.
\5\Pandemic Response Accountability Committee, Funding Overview
(accessed June 4, 2024) (https://www.pandemicoversight.gov/data-
interactive-tools/funding-overview).
\6\Senate Committee on Homeland Security and Governmental Affairs,
Testimony Submitted for the Record of PRAC Chair Michael Horowitz,
Hearing on Examining Federal Covid-Era Spending and Preventing Future
Fraud, 118th Cong. (Nov. 14, 2023) (S. Hrg. 118-XX).
\7\Coronavirus Aid, Relief, and Economic Security (CARES) Act of
2020, Pub. L. 116-136, Sec. 15010(k).
---------------------------------------------------------------------------
This bill would create the GSOC to build upon the
capabilities and oversight tools developed by the PRAC and
permanently codify the GSOC under the Inspector General Act.
The bill tasks the GSOC with conducting oversight of a variety
of covered funds, including all COVID-19 spending bills, the
American Rescue Plan, Small Business Administration loans,
unemployment compensation, the Infrastructure Investment and
Jobs Act, the Inflation Reduction Act, the Honoring our PACT
Act of 2022, the CHIPS and Science Act of 2022, federal grants
of not less than $50,000, and any intramural payments for
government-wide research. Specifically, the bill requires the
GSOC to (i) provide support to and collaborate with OIGs in
investigations, audits, and reviews of covered funds, including
by deploying data analytics; (ii) review agencies' abilities to
assess covered funds for waste, fraud, and abuse; (iii)
regularly report to Congress on its oversight activities; (iv)
make recommendations to agencies to prevent or address current
or future fraud; and (v) report to the Attorney General
instances it believes to be violations of criminal law and
provide support to law enforcement to protect program integrity
and prevent fraud.
The bill also permits the GSOC to issue recommendations to
the President and agencies to address and prevent fraud. These
recommendations should also be shared with relevant IGs to
prevent duplicating efforts and ensure deconfliction. When
carrying out its duties and functions related to covered funds,
the bill grants the GSOC certain authorities to ensure adequate
data access and permit the GSOC to work in conjunction with law
enforcement entities who are investigating and prosecuting
fraud. The bill authorizes a dedicated appropriation of $17
million for fiscal years 2026 and 2027.
III. Legislative History
Senator Gary Peters (D-MI) introduced the Government
Spending Oversight Act of 2024 on April 10, 2024, with original
cosponsor Senator Mitt Romney (R-UT). The bill was referred to
the Committee on Homeland Security and Governmental Affairs.
Senator Jacky Rosen (D-NV) and Senator James Lankford (R-OK)
joined as additional cosponsors on April 30, 2024.
The Committee considered S. 4036 at a business meeting on
April 10, 2024. At the business meeting, Senators Peters and
Romney offered a substitute amendment, as well as a
modification to that amendment. The Peters-Romney substitute
amendment, as modified, added all federal grants not less than
$50,000 and intramural research payments made government-wide
to the list of covered funds. The substitute amendment, as
modified, also changed the authorization of appropriations from
``such sums as may be necessary'' to $17 million for fiscal
years 2026 and 2027 and required the GSOC to submit a report on
subsequent future budgetary needs. The substitute amendment, as
modified, also added additional reporting requirements to
Congress for when members of the GSOC or its Executive Director
are appointed or removed by the Chairperson.
The Committee adopted the modification to the Peters-Romney
substitute amendment, and the Peters-Romney substitute
amendment, as modified, by unanimous consent, with Senators
Peters, Hassan, Sinema, Rosen, Ossoff, Blumenthal, Paul,
Lankford, Romney, Scott, and Marshall present. The bill, as
amended by the Peters-Romney substitute amendment, as modified,
was ordered reported favorably by roll call vote of 11 yeas to
0 nays, with Senators Peters, Hassan, Sinema, Rosen, Ossoff,
Blumenthal, Paul, Lankford, Romney, Scott, and Marshall voting
in the affirmative. Senators Carper, Butler, Johnson, and
Hawley voted yea by proxy, for the record only.
Consistent with Committee Rule 3(G), the Committee reports
the bill with a technical amendment by mutual agreement of the
Chairman and Ranking Member.
IV. Section-by-Section Analysis of the Bill, as Reported
Section 1. Short title
This section establishes the short title of the bill as the
Government Spending Oversight Act of 2024.
Section 2. Government Spending Oversight Committee
Subsection (a) amends Section 424 of Title 5 to create the
Government Spending Oversight Committee (GSOC) under a new 5
U.S.C. 424 (f). The new subsection (f) contains the following
paragraphs:
(1) Definitions
This paragraph defines the terms ``agency,'' ``appropriate
congressional committees,'' ``chairperson,'' ``committee,'' and
``covered funds.'' Covered funds include any funds, including
loans, that are made available in any form to any non-federal
entity or individual through any of the COVID-19 spending
bills, the American Rescue Plan, Small Business Administration
loans, unemployment compensation, the Infrastructure Investment
and Jobs Act, the Inflation Reduction Act, the Honoring our
PACT Act of 2022, the CHIPS and Science Act of 2022, any
federal grants of not less than $50,000, and any intramural
payments for government-wide research.
(2) Establishment
This paragraph establishes the GSOC within the CIGIE to
support fraud prevention efforts and oversight of covered
funds.
(3) Chairperson
This paragraph establishes the selection criteria for the
Chairperson and requires that they be a Senate-confirmed
Inspector General (IG).
(4) Membership
This paragraph establishes the membership of the GSOC. The
members must include all IGs currently required to serve on the
Pandemic Response Accountability Committee (PRAC): IGs from the
Departments of Labor, Health and Human Services, Justice,
Treasury, Transportation, Defense, Education, and Homeland
Security, and the Small Business Administration. The members
also include IGs of the Departments of Commerce,
Transportation, and Veterans Affairs. Additional IGs may be
added to the GSOC by the Chairperson.
(5) Executive Director
This paragraph outlines the appointment, qualifications,
and duties of the Executive Director, who must be appointed in
consultation with congressional leadership. This subsection
also requires notification to the Senate Committee on Homeland
Security and Governmental Affairs and the House Committee on
Oversight and Accountability when appointing or removing the
Executive Director.
(6) Prohibition on Additional Compensation
This paragraph provides that GSOC members may not receive
additional compensation for services performed.
(7) Duties of the Committee
This paragraph outlines the duties, functions, and
reporting requirements of the GSOC. Among its functions, the
GSOC will: (i) provide support to, and collaborate with OIGs,
in investigations, audits, and reviews of covered funds,
including through data analytics; (ii) review agencies'
abilities to assess covered funds for waste, fraud, and abuse;
(iii) regularly report to Congress on its oversight activities;
(iv) make recommendations to agencies to prevent or address
current or future fraud; and (v) report to the Attorney General
instances it believes to be violations of criminal law and
provide support to law enforcement to protect program integrity
and prevent fraud. The subsection also allows the GSOC to
suggest expansions to the scope of covered funds and requires
that within 30 days after the GSOC issues recommendations,
relevant agencies report any planned actions they will take in
response.
(8) Authorities
This paragraph grants the GSOC, when carrying out its
duties and functions related to oversight of covered funds,
certain authorities outlined in parts of Title 5, sections 406
and 552. This paragraph places several limitations on the
GSOC's subpoena power (conferred under Title 5 section
406(a)(4)): Any subpoena issued by the GSOC must be signed by
the Chairperson (this power is non-delegable); the GSOC must
report quarterly to congressional committees of jurisdiction on
the issuance of any subpoena during the preceding quarter; and
the GSOC's subpoena authority sunsets five years after the
bill's enactment.
(9) Refusal of Information or Assistance
This paragraph directs that whenever information or
assistance requested by the GSOC or an IG is unreasonably
refused, the GSOC must report the circumstances to the
appropriate congressional committees.
(10) Use of Existing Resources
This paragraph requires the GSOC to use existing resources
within CIGIE, such as Oversight.gov and resources developed by
the PRAC, to carry out its functions.
(11) Contracts
This paragraph authorizes the GSOC to enter into contracts
to enable the GSOC to discharge its duties.
(12) Subcommittees
This paragraph authorizes the GSOC to establish
subcommittees.
(13) Transfer of Funds, Assets, and Obligations
This paragraph authorizes the GSOC to transfer funds to
relevant OIGs for activities related to oversight of covered
funds or to reimburse for services provided by CIGIE. This
subsection also transfers the assets and obligations held or
available to the PRAC to the new GSOC.
(14) Additional Staff
This paragraph grants the GSOC temporary hiring authority
during exigent circumstances, as certified to Congress, allows
for GSOC employees to detail to IGs, and provides other
personnel related authorities, limitations, and technical
corrections.
(15) Provision of Information
This paragraph requires federal agencies to provide
information and assistance upon request of the GSOC as long
such requests are practicable and consistent with existing law.
Authorizes IGs to share information with the GSOC related to
oversight of covered funds.
(16) Website
Within 30 days after the Act goes into effect, the GSOC
must establish and maintain a website, which will include
information to foster greater accountability and transparency
related to the oversight of covered funds.
(17) Coordination
The GSOC must coordinate oversight activities with the
Comptroller General of the United States and state auditors.
(18) Notice
This paragraph requires the Chairperson to notify the
Senate Committee on Homeland Security and Governmental Affairs
and the House Committee on Oversight and Accountability when
designating or removing an IG from the membership of the GSOC.
(19) Rules of Construction
This paragraph states that nothing in the subsection shall
be construed to: (1) affect the independent authority of IGs
regarding oversight of covered funds; or (2) require CIGIE or
IGs to provide funding to support the GSOC's activities.
(20) Authorization of Appropriations
This paragraph authorizes $17 million to be appropriated
for FY 26 and FY 27 to carry out the duties and functions of
the GSOC and requires the GSOC to submit a report on
anticipated future budgetary needs within one year of this
Act's effective date.
Subsection (b) provides that this Act will take effect on
September 30, 2025.
V. Evaluation of Regulatory Impact
Pursuant to the requirements of paragraph 11(b) of rule
XXVI of the Standing Rules of the Senate, the Committee has
considered the regulatory impact of this bill and determined
that the bill will have no regulatory impact within the meaning
of the rules. The Committee agrees with the Congressional
Budget Office's statement that the bill contains no
intergovernmental or private-sector mandates as defined in the
Unfunded Mandates Reform Act (UMRA) and would impose no costs
on state, local, or tribal governments.
VI. Congressional Budget Office Cost Estimate
S. 4036 would establish the Government Oversight Spending
Committee and would authorize the appropriation of $17 million
in 2026 and 2027 for the work of that committee.
The committee would be housed within the Council of the
Inspectors General on Integrity and Efficiency and would
replace the Pandemic Response Accountability Committee that was
created by the CARES Act (Public Law 116-136) in March 2020.
The pandemic response committee is currently composed of 21
federal inspectors general that work to collaboratively oversee
federal pandemic relief spending; the committee's authorization
expires at the end of fiscal year 2025. The new committee would
cover all government spending and would need to coordinate with
all relevant inspectors general beginning in fiscal year 2026.
Based on historical spending patterns for similar
activities and assuming appropriation of the authorized
amounts, CBO estimates that implementing S. 4036 would cost $34
million over the 2024-2029 period.
The bill also would allow the new committee to spend the
unobligated balances of the pandemic response committee. Under
current law, any balances that remain unobligated at the end of
fiscal year 2025 will expire and cannot be spent for new
purposes thereafter. Thus, any additional spending of those
balances by the new committee would be considered direct
spending. CBO estimates that any increase in direct spending
under the bill would not be significant in any year or over the
2024-2034 period because we expect most of the existing
balances will be spent before 2026.
The costs of the legislation, detailed in Table 1, fall
within budget function 800 (general government).
TABLE 1.--ESTIMATED BUDGETARY EFFECTS OF S. 4036
----------------------------------------------------------------------------------------------------------------
By fiscal year, millions of dollars--
----------------------------------------------------------
2024 2025 2026 2027 2028 2029 2024-2029
----------------------------------------------------------------------------------------------------------------
Authorization Level.................................. 0 0 17 17 0 0 34
Estimated Outlays.................................... 0 0 15 17 2 0 34
----------------------------------------------------------------------------------------------------------------
CBO estimates that enacting S. 4036 would increase direct spending by less than $500,000 because the bill would
extend the period of availability for some previously appropriated funds that would otherwise expire at the
end of fiscal year 2025.
The CBO staff contact for this estimate is Matthew
Pickford. The estimate was reviewed by H. Samuel Papenfuss,
Deputy Director of Budget Analysis.
Phillip L. Swagel,
Director, Congressional Budget Office.
VII. Changes in Existing Law Made by the Bill, as Reported
In compliance with paragraph 12 of rule XXVI of the
Standing Rules of the Senate, changes in existing law made by
the bill, as reported, are shown as follows (existing law
proposed to be omitted is enclosed in brackets, new matter is
printed in italic, and existing law in which no change is
proposed is shown in roman):
UNITED STATES CODE
* * * * * * *
TITLE 5--GOVERNMENT ORGANIZATION AND EMPLOYEES
* * * * * * *
PART I--THE AGENCIES GENERALLY
* * * * * * *
CHAPTER 4--INSPECTORS GENERAL
* * * * * * *
SEC. 424. ESTABLISHMENT OF THE COUNCIL OF THE INSPECTORS GENERAL ON
INTEGRITY AND EFFICIENCY
(a) * * *
(b) * * *
(c) * * *
(d) * * *
(e) * * *
(f) Government Spending Oversight Committee.--
(1) Definitions.--In this subsection:
(A) Agency.--The term `agency' has the
meaning given the term in section 551 of this
title.
(B) Appropriate congressional committees.--
The term `appropriate congressional committees'
means--
(i) the Committees on Appropriations
of the Senate and the House of
Representatives;
(ii) the Committee on Homeland
Security and Governmental Affairs of
the Senate;
(iii) the Committee on Oversight and
Accountability of the House of
Representatives; and
(iv) any other relevant congressional
committee of jurisdiction.
(C) Chairperson.--The term `Chairperson'
means the Chairperson of the Committee.
(D) Committee.--The term `Committee' means
the Government Spending Oversight Committee
established under paragraph (2).
(E) Covered funds.--The term `covered funds'
means--
(i) any funds, including loans, that
are made available in any form to any
non-Federal entity or individual,
under--
(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); or
(XII) the CHIPS Act of 2022
(division A of Public Law 117-
167 (commonly known as the
`CHIPS and Science Act of
2022'));
(ii) any Federal grant of not less
than $50,000; and
(iii) any intramural payment made
Government wide for research activity.
(2) Establishment.--There is established within the
Council the Government Spending Oversight Committee to
promote transparency and conduct and support oversight
of covered funds to--
(A) prevent and detect fraud, waste, abuse,
and mismanagement; and
(B) mitigate major risks that cut across
programs and agency boundaries.
(3) Chairperson.--The Chairperson of the Committee--
(A) shall be selected by the Chairperson of
the Council from among Inspectors General
appointed by the President and confirmed by the
Senate; and
(B) should have experience managing oversight
of large organizations and expenditures.
(4) Membership.--The members of the Committee shall
include--
(A) the Chairperson;
(B) the Inspector General of the Department
of Labor;
(C) the Inspector General of the Department
of Health and Human Services;
(D) the Inspector General of the Small
Business Administration;
(E) the Inspector General of the Department
of the Treasury;
(F) the Inspector General of the Department
of Transportation;
(G) the Treasury Inspector General for Tax
Administration;
(H) the Inspector General of the Department
of Veterans Affairs;
(I) the Inspector General of the Department
of Commerce;
(J) the Inspector General of the Department
of Justice;
(K) the Inspector General of the Department
of Defense;
(L) the Inspector General of the Department
of Education;
(M) the Inspector General of the Department
of Homeland Security; and
(N) any other Inspector General, as
designated by the Chairperson, from any agency
that expends or obligates covered funds.
(5) Executive director.--
(A) In general.--There shall be an Executive
Director of the Committee.
(B) Appointment; qualifications.--The
Executive Director of the Committee shall--
(i) be appointed by the Chairperson,
in consultation with the majority
leader of the Senate, the Speaker of
the House of Representatives, the
minority leader of the Senate, and the
minority leader of the House of
Representatives;
(ii) have demonstrated ability in
accounting, auditing, financial
analysis, law, management analysis,
public administration, or
investigations;
(iii) have experience managing
oversight of large organizations and
expenditures; and
(iv) be a full-time employee of the
Committee.
(C) Duties.--The Executive Director of the
Committee shall--
(i) report directly to the
Chairperson;
(ii) appoint staff of the Committee,
subject to the approval of the
Chairperson, consistent with this
subsection;
(iii) supervise and coordinate
Committee functions and staff; and
(iv) perform any other duties
assigned to the Executive Director by
the Committee.
(D) Notice.--The Chairperson shall provide
notice to the Committee on Homeland Security
and Governmental Affairs of the Senate and the
Committee on Oversight and Accountability of
the House of Representatives when appointing or
removing the Executive Director of the
Committee.
(6) Prohibition on additional compensation.--Members
of the Committee may not receive additional
compensation for services performed.
(7) Duties of the committee.--
(A) In general.--The Committee shall conduct
oversight of covered funds and support
Inspectors General in the oversight of covered
funds in order to--
(i) detect and prevent fraud, waste,
abuse, and mismanagement; and
(ii) identify major risks that cut
across programs and agency boundaries.
(B) General functions.--The Committee, in
coordination with relevant Inspectors General,
may--
(i) provide support to, and
collaborate with, relevant Inspectors
General in conducting investigations,
audits, and reviews relating to covered
funds, including through--
(I) data analytics;
(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
Committee;
(ii) provide analytical products to
agencies, in coordination with
Inspectors General, to promote program
integrity, prevent improper payments,
and facilitate verification efforts to
ensure proper expenditure and
utilization 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) review 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; and
(v) expeditiously report to the
Attorney General any instance in which
the Committee has reasonable grounds to
believe there has been a violation of
Federal criminal law.
(C) Additional functions.--The Committee may
provide investigative support to prosecutive
and enforcement authorities to protect program
integrity and prevent, detect, and prosecute
fraud of covered funds.
(D) Reporting.--
(i) Alerts.--The Committee shall
submit to the President and Congress,
including the appropriate congressional
committees, management alerts on
potential management, risk, and funding
problems that require immediate
attention.
(ii) Reports and updates.--The
Committee shall submit to Congress such
other reports or provide such periodic
updates on the work of the Committee as
the Committee considers appropriate on
the use of covered funds.
(iii) Biannual reports.--The
Committee shall submit biannual reports
to the President and Congress,
including the appropriate congressional
committees, and may submit additional
reports as appropriate summarizing the
findings of the Committee and any
recommended changes to the scope of
covered funds.
(iv) Public availability.--All
reports submitted under this
subparagraph shall be made publicly
available and posted on the website
established under paragraph (16).
(v) Redactions.--Any portion of a
report submitted under this paragraph
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.
(E) Recommendations.--
(i) In general.--The Committee shall
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.
(ii) Report.--Not later than 30 days
after receipt of a recommendation under
clause (i), an agency shall submit a
report to the President and the
appropriate congressional committees
on--
(I) whether the agency agrees
or disagrees with the
recommendations; and
(II) any actions the agency
will take to implement the
recommendations, which shall
also be included in the report
required under section 2(b)(3)
of the GAO-IG Act (31 U.S.C.
1105 note; Public Law 115-414).
(8) Authorities.--
(A) In general.--In carrying out the duties
and functions under this subsection with
respect to the oversight of covered funds, the
Committee shall--
(i) carry out those duties and
functions in accordance with section
404(b)(1) of this title;
(ii) in coordination with relevant
Inspectors General, have the
authorities provided under and be
subject to paragraphs (1) through (4)
of subsection (a) and subsections (h),
(j), and (k) of section 406;
(iii) be considered to be conducting
civil or criminal law enforcement
activity for the purposes of section
552a(b)(7) of this title; and
(iv) for the purposes of sections 552
and 552a of this title, 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.
(B) Limitation on subpoena authority.--When
carrying out subpoena authority under section
406(a)(4) of this title, the following
limitations shall apply to the Committee:
(i) Any subpoena issued under this
subsection shall be signed by the
Chairperson, and this power is non-
delegable.
(ii) On a quarterly basis, the
Committee shall notify the Committee on
Homeland Security and Governmental
Affairs of the Senate and the Committee
on Oversight and Accountability of the
House of Representatives of any
subpoenas issued during the preceding
quarter.
(iii) The authority to issue a
subpoena under this subsection shall
terminate on the date that is 5 years
after the effective date of this
subsection.
(9) Refusal of information or assistance.--Whenever
information or assistance requested by the Committee or
an Inspector General on the Committee is unreasonably
refused or not provided, the Committee shall
immediately report the circumstances to the appropriate
congressional committees.
(10) Use of existing resources.--The Committee shall
leverage existing information technology resources
within the Council, such as oversight.gov and those
developed by the Pandemic Response Accountability
Committee established under section 15010 of the CARES
Act (Public Law 116-136; 134 Stat. 533), to carry out
the duties of the Committee.
(11) Contracts.--The Committee may enter into
contracts to enable the Committee to discharge its
duties, including 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 Committee.
(12) Subcommittees.--The Committee may establish
subcommittees to facilitate the ability of the
Committee to discharge its duties.
(13) Transfer of funds, assets, and obligations.--
(A) Funds.--The Committee may transfer funds
appropriated to the Committee--
(i) for expenses to support
administrative support services and
audits, reviews, or other activities
related to oversight by the Committee
of covered funds to any Office of the
Inspector General or the General
Services Administration; and
(ii) to reimburse for services
provided by the Council.
(B) Assets and obligations.--
(i) Assets defined.--In this
subparagraph, the term `assets'
includes contracts, agreements,
facilities, property, data, records,
unobligated or unexpended balances of
appropriations, and other funds or
resources (other than personnel).
(ii) Transfer.--Upon the effective
date of this subsection, the assets and
obligations held by or available in
connection with the Pandemic Response
Accountability Committee established
under 15010 of the CARES Act (Public
Law 116-136; 134 Stat. 533) shall be
transferred to the Committee.
(14) Additional staff.--
(A) In general.--Subject to subparagraph (B),
the Committee may exercise the authorities of
subsections (b) through (i) of section 3161 of
this title (without regard to subsection (a) of
that section) to meet temporary or urgent needs
of the Committee under this subsection, as
certified by the Chairperson to the appropriate
congressional committees that such temporary or
urgent needs exist, as if the Committee were a
temporary organization.
(B) Head of organization.--For purposes of
exercising the authorities described in
subparagraph (A), the term `Chairperson' shall
be substituted for the term `head of a
temporary organization'.
(C) Consultation.--In exercising the
authorities described in subparagraph (A), the
Chairperson shall consult with members of the
Committee.
(D) Additional detailees.--In addition to the
authority provided by section 3161(c) of this
title, upon the request of an Inspector
General, the Committee may detail, on a
nonreimbursable basis, any personnel of the
Committee to that Inspector General to assist
in carrying out any audit, review, or
investigation pertaining to the oversight of
covered funds.
(E) Limitations.--In exercising the
employment authorities under section 3161(b) of
this title, as provided under subparagraph (A)
of this paragraph--
(i) section 3161(b)(2) of this title
(relating to periods of appointments)
shall not apply; and
(ii) no period of appointment may
exceed the date on which the Committee
terminates.
(F) Competitive service.--A person employed
by the Committee shall acquire competitive
status and conditional tenure for appointment
to any position in the competitive service for
which the employee possesses the required
qualifications upon the completion of 2 years
of continuous service as an employee under this
subsection.
(G) Annuitants.--
(i) In general.--The Committee may
employ annuitants covered by section
9902(g) of this title for purposes of
the oversight of covered funds.
(ii) Treatment of annuitants.--The
employment of annuitants under this
paragraph shall be subject to the
provisions of section 9902(g) of this
title, as if the Committee were the
Department of Defense.
(15) Provision of information.--
(A) Requests.--Upon request of the Committee
for information or assistance from any agency
or other entity of the Federal Government, the
head of such entity shall, insofar as is
practicable and not in contravention of any
existing law, and consistent with section 406
of this title, furnish such information or
assistance to the Committee, or an authorized
designee, including an Inspector General
designated by the Chairperson.
(B) Inspectors general.--Any Inspector
General responsible for conducting oversight
related to covered funds may, consistent with
the duties, responsibilities, policies, and
procedures of the Inspector General, provide
information requested by the Committee or an
Inspector General on the Committee relating to
the responsibilities of the Committee.
(16) Website.--
(A) In general.--Not later than 30 days after
the effective date of this subsection, the
Committee shall establish and maintain a user-
friendly, public-facing website--
(i) to foster greater accountability
and transparency in the use of covered
funds, which shall have a uniform
resource locator that is descriptive
and memorable; and
(ii) that shall be a portal or
gateway to key information relating to
the oversight of covered funds and
provide connections to other Government
websites with related information.
(17) Coordination.--The Committee shall coordinate
its oversight activities with the Comptroller General
of the United States and State auditors.
(18) Notice.--The Chairperson shall provide notice to
the Committee on Homeland Security and Governmental
Affairs of the Senate and the Committee on Oversight
and Accountability of the House of Representatives when
designating or removing an Inspector General from the
membership of the Committee under paragraph (4).
(19) Rules of construction.--Nothing in this
subsection shall be construed to--
(A) affect the independent authority of an
Inspector General to determine whether to
conduct an audit or investigation of covered
funds; or
(B) require the Council or any Inspector
General to provide funding to support the
activities of the Committee.
(20) Authorization of appropriations.--
(A) In general.--For the purposes of carrying
out the mission of the Committee under this
subsection, there are authorized to be
appropriated $17,000,000 for each of fiscal
years 2026 and 2027 to carry out the duties and
functions of the Committee.
(B) Report to congress.--Not later
than 1 year after the effective date of
this subsection, the Chairperson shall
submit to the appropriate congressional
committees a report that details the
anticipated future budgetary needs of
the Committee.''
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