Taxpayer Resources Used in Emergencies Accountability Act

In this section:

The term covered agency means an agency described in section 901(b) of title 31, United States Code.

The term Director means the Director of the Office of Management and Budget.

The term internal control means a process that is—

(A) effected 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.

Not later than 180 days after the date of enactment of this Act, the Director shall issue guidance to covered agencies for the development of plans for internal control that are ready or adaptable for immediate use in future emergencies or crises.

The guidance issued under paragraph (1) shall—

(A) be in alignment with 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; and

(B) require plans for internal control of covered agencies to 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) 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 disaster relief or response to a public health or other emergency; and

(II) develop and implement appropriate responses to the risks described in subclause (I), including any changes to internal controls, to ensure that, to the greatest extent possible, appropriate controls are in place prior to the expenditure of funds.

Not later than 3 years after the date on which guidance is issued under paragraph (1), and not less frequently than once every 3 years thereafter, the Director shall review and, as necessary, revise the guidance.

Not later than 1 year after the date of enactment of this Act, the head of each covered agency head shall submit to the Director the plan of the covered agency required under the guidance issued under subsection (b)(1).

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.

Not later than 1 year after the date of the enactment of this Act, and not less frequently than annually thereafter, the Director shall submit to Congress, the Committee on Homeland Security and Governmental Affairs of the Senate, and the Committee on Oversight and Accountability of the House of Representatives the plans submitted by covered agencies under this subsection.

A determination, finding, action, or omission under this section by the Director or the head of a covered agency shall not be subject to judicial review.

No additional funds are authorized to be appropriated for the purpose of carrying out this Act.