TAXPAYER RESOURCES USED IN EMERGENCIES ACCOUNTABILITY ACT

On 2026-06-08, Representative Suhas Subramanyam (D-VA-10) delivered a floor speech titled "TAXPAYER RESOURCES USED IN EMERGENCIES ACCOUNTABILITY ACT" in the House.

TAXPAYER RESOURCES USED IN EMERGENCIES ACCOUNTABILITY ACT

Congressional Record, Volume 172 Issue 96 (Monday, June 8, 2026) [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 contr

Referenced legislation: HR8466, HR8466