Government Spending Oversight Act of 2024

Section 424 of title 5, United States Code, is amended by adding at the end the following:

In this subsection:

The term agency has the meaning given the term in section 551.

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.

The term Chairperson means the Chairperson of the Committee.

The term Committee means the Government Spending Oversight Committee established under paragraph (2).

The term covered funds means any funds, including loans, that are made available in any form to any non-Federal entity or individual, under—

(i) 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) the Inflation Reduction Act (Public Law 117–169);

(xi) the Honoring our PACT Act of 2022 (Public Law 117–168); or

(xii) the Act entitled Making appropriations for Legislative Branch for the fiscal year ending September 30, 2022, and for other purposes, enacted December 22, 2023 (commonly referred to as the CHIPS and Science Act of 2022; Public Law 117–167).

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 program and agency boundaries.

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 with experience managing oversight of large organizations and expenditures.

The members of the Committee shall include—

(i) the Chairperson;

(ii) the Inspector General of the Department of Labor;

(iii) the Inspector General of the Department of Health and Human Services;

(iv) the Inspector General of the Small Business Administration;

(v) the Inspector General of the Department of the Treasury;

(vi) the Inspector General of the Department of Transportation;

(vii) the Treasury Inspector General for Tax Administration;

(viii) the Inspector General of the Department of Veterans Affairs;

(ix) the Inspector General of the Department of Commerce;

(x) the Inspector General of the Department of Justice;

(xi) the Inspector General of the Department of Defense;

(xii) the Inspector General of the Department of Education;

(xiii) the Inspector General of the Department of Homeland Security; and

(xiv) any Inspector General, as the Chairperson determines appropriate, of a designated Federal entity that expends or obligates covered funds.

Members of the Committee may not receive additional compensation for services performed as members of the Committee.

There shall be an Executive Director of the Committee.

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.

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;

(iii) supervise and coordinate the functions and staff of the Committee; and

(iv) perform any other duties assigned to the Executive Director by the Committee.

In addition to the duties of the Committee described under paragraph (2), the Committee, in coordination with the Inspector General involved, may—

(i) provide support to, and collaborate with, such Inspector 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 the Inspector General involved, 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.

The Committee may provide investigative support to any prosecutorial and enforcement authority to protect program integrity and prevent, detect, and prosecute fraud of covered funds.

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.

The Committee shall submit to Congress such reports or provide such periodic updates on the work of the Committee as the Committee considers appropriate on the use of covered funds.

The Committee shall submit biannual reports to the President and Congress, including the appropriate congressional committees, and may submit additional reports as appropriate to Congress, that summarize the findings of the Committee and include recommendations for additional funds that should be included under the definition of covered funds for the purposes of this subsection.

All reports submitted under this subparagraph shall be made publicly available and posted on the website established under paragraph (16).

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, or is otherwise prohibited from disclosure by law.

The Committee shall make recommendations to the heads of agencies on measures to prevent or address fraud, waste, abuse and mismanagement of covered funds, and to mitigate risks that cut across programs and agency boundaries, relating to covered funds.

Not later than 30 days after receipt of a recommendation under clause (i), the head of an agency shall submit a report to the President and the appropriate congressional committees on—

(I) whether the head of the agency agrees or disagrees with the recommendations; and

(II) any actions the head of the agency will take to implement the recommendations.

The head of each agency shall include in each annual budget justification required under section 2(b) of the GAO–IG Act (31 U.S.C. 1105 note; Public Law 115–414) a report listing each action the head of an agency took to implement a recommendation under subparagraph (D)(ii)(II) in 1-year period preceding the date on which the annual budget justification is submitted.

In carrying out the duties and functions under this subsection with respect to conducting or supporting the oversight of covered funds, the Committee shall—

(i) comply with standards established by the Comptroller General of the United States for audits of Federal establishments, organizations, programs, activities, and functions;

(ii) establish guidelines for determining when it shall be appropriate to use non-Federal auditors;

(iii) take appropriate steps to ensure that any work performed by non-Federal auditors complies with the standards established by the Comptroller General as described in clause (i); and

(iv) in coordination with the Inspector General involved, 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, subject to the limitations under subparagraph (B).

With respect to exercising subpoena authority under section 406(a)(4), 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 date of enactment of this subsection.

Any subpoena issued under this subsection prior to the date in clause (i)(III) shall remain valid and enforceable after such date.

An activity carried out by the Committee shall be considered a civil or criminal law enforcement activity for the purposes of section 552a(b)(7).

The Committee shall be considered to be a component which performs as its principal function an activity pertaining to the enforcement of criminal laws for the purposes of sections 552 and 552a.

Thee records of the Committee may be considered as constituting investigatory material compiled for law enforcement purposes for the purposes of sections 552 and 552a.

Whenever information or assistance requested by the Committee or an Inspector General is unreasonably refused or not provided by an individual or entity, the Committee shall immediately report the circumstances to the appropriate congressional committees.

The Committee shall leverage the information technology resources of 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; 135 Stat. 533), to carry out the duties of the Committee.

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.

The Committee may establish subcommittees to facilitate the ability of the Committee to discharge its duties.

The Committee may transfer funds appropriated to the Committee—

(A) 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

(B) to reimburse the Council for the use of the resources described under paragraph (10).

Subject to subparagraph (B), the Committee may exercise the authorities of subsections (b) through (i) of section 3161 (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.

For purposes of exercising the authorities described in subparagraph (A), the term Chairperson shall be substituted for the term head of a temporary organization.

In exercising the authorities described in subparagraph (A), the Chairperson shall consult with members of the Committee.

In addition to the authority provided by section 3161(c), 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.

In exercising the employment authorities under section 3161(b), as provided under subparagraph (A) of this paragraph section 3161(b)(2) (relating to periods of appointments) shall not apply.

A person employed by the Committee shall acquire competitive status and may be appointed 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 pursuant to this subsection.

The Committee may employ annuitants covered by section 9902(g) for purposes of the oversight of covered funds.

The employment of annuitants under this paragraph shall be subject to the provisions of section 9902(g), as if the Committee was the Department of Defense.

Upon request of the Committee for information or assistance from the head of any agency or other entity of the Federal Government pursuant to the authorities provided under section 406(a)(1), the head of such agency or entity shall, insofar as is practicable and not in contravention of any other Federal law, furnish such information or assistance to the Committee, or an authorized designee thereof, including an Inspector General designated by the Chairperson.

Any Inspector General responsible for conducting oversight related to any covered funds shall, 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.

Not later than 30 days after the date of enactment of this subsection, the Committee shall, to foster greater accountability and transparency in the use of covered funds, establish and maintain a user-friendly, public-facing website that—

(A) has a uniform resource locator that is descriptive and memorable; and

(B) shall serve as a portal or gateway to key information relating to the oversight of covered funds and provide connections to other Government websites with related information.

The Committee shall coordinate its oversight activities with respect to covered funds with the Comptroller General of the United States and State auditors as applicable.

Nothing in this subsection may be construed to—

(A) affect any independent authority of an Inspector General to determine whether to conduct an audit or investigation of covered funds separate from the authority provided to the Committee under this subsection; or

(B) authorize the Council or any Inspector General to transfer funds to the Committee for the purpose of supporting the activities of the Committee.

This section, and the amendments made by this section, shall take effect on September 30, 2025.

Not later than 30 days before the effective date described under section 2(b), the assets held by or available in connection with the Pandemic Response Accountability Committee established under 15010 of the CARES Act (Public Law 116–136; 135 Stat. 540) shall be transferred to the Government Spending Oversight Committee.

Any contract or agreement of the Pandemic Response Accountability Committee that is in effect on the date on which the contract or agreement is transferred pursuant to paragraph (1) (or that becomes effective after such date pursuant to their terms as in effect on such date) shall continue in effect according to their terms until modified, terminated, superseded, set aside, or revoked in accordance with the law by the Government Spending Oversight Committee, any authorized official, a court of competent jurisdiction, or operation of law.

After the date on which a contract or agreement is transferred pursuant to paragraph (1), any reference in a contract or agreement pertaining to the Pandemic Response Accountability Committee is deemed to refer to the Government Spending Oversight Committee, and any reference to the head of the Pandemic Response Accountability Committee is deemed to refer to the head of the Government Spending Oversight Committee.

In this section, the term assets includes contracts, agreements, facilities, property, data, records, obligated appropriations, unobligated or unexpended balances of appropriations, any information technology resources developed by the Pandemic Response Accountability Committee established under section 15010 of the CARES Act (Public Law 116–136; 135 Stat. 533), and other funds or resources (other than personnel).