S. 78 — TRUE Accountability Act

This section directs the Director of the Office of Management and Budget (OMB) to issue guidance, not later than 180 days after the date of enactment, to covered agencies (i.e., agencies listed in 31 U.S.C. §901(b)) for developing internal control plans (i.e., processes to ensure operational efficiency, reliable financial reporting, and legal compliance) adaptable for immediate use in emergencies or crises. The guidance must align with Government Accountability Office frameworks entitled “A Framework for Managing Improper Payments in Emergency Assistance Programs” and “A Framework for Managing Fraud Risks in Federal Programs” and require agency plans to (1) designate a senior official responsible and accountable for implementation and (2) establish policies and procedures to assess, prior to fund expenditure, risks of improper payments and fraud from supplemental appropriations or other budget authority increases for disaster relief or public health/other emergencies and to implement responses, including internal control changes. This section further requires covered agencies to submit initial plans to OMB not later than 1 year after enactment, with reviews and revisions (as necessary) and resubmissions to OMB at least every 3 years thereafter. OMB must submit agency plans to Congress, the Senate Committee on Homeland Security and Governmental Affairs, and the House Committee on Oversight and Accountability annually beginning 1 year after enactment. Determinations under this section are not subject to judicial review, and no additional funds are authorized.