The TRUE Accountability Act would require certain federal agencies to develop and maintain formal internal control plans to be used in emergencies or crises. The Director of the Office of Management and Budget (OMB) would issue guidance within 180 days that agencies must follow to create ready-to-use plans. Plans must identify a senior official responsible for implementation and establish policies to identify and respond to risks of improper payments and fraud related to emergency or disaster-related funding. The guidance should align with GAO frameworks on improper payments and fraud risks. Agencies must submit their plans to the Director within one year, and revise them at least every three years (with annual reporting to Congress). The act also stipulates there is no judicial review of these actions and does not authorize new funding. Overall, the bill aims to formalize and strengthen controls over emergency funding to prevent waste, fraud, and improper payments.
Key Points
- 1OMB guidance requirement: Within 180 days, the Director must issue guidance for covered agencies to develop internal control plans that are ready for immediate use in future emergencies or crises.
- 2Contents of plans: Plans must designate a senior official responsible for implementation and establish procedures to assess and address risks of improper payments and fraud related to emergency or disaster funding, with a focus on ensuring proper controls before funds are spent.
- 3Alignment with GAO frameworks: Guidance must align with GAO documents on improper payments and fraud risk management in federal programs.
- 4Submission and revision cycle: Agencies must submit their plans within one year; plans must be reviewed and revised every three years (or more often if needed) and revised plans submitted to the Director.
- 5Congressional reporting and funding: The Director must annually report the agency plans to Congress; the bill does not authorize new funds for its implementation, and there is no judicial review of actions under this act.