Technical corrections only. The diff between v2 and v3 primarily updates the procedural information to reflect the bill's referral to the Senate and includes the name of the House Clerk. No substantive policy changes were made to the bill's text.
TRUE Accountability Act
- Sponsor
- Rep. Biggs, Andy [R-AZ-5]
- Committees
- Homeland Security and Governmental Affairs Committee (primary)
- Last action
- Jun 9, 2026
Bottom line
This bill aims to enhance accountability and reduce waste, fraud, and abuse in federal spending during national emergencies by requiring proactive internal control planning and post-event reviews.
What it actually does
This bill mandates that federal agencies develop and maintain plans for internal controls to prevent fraud and improper payments when receiving emergency supplemental appropriations. It requires the Office of Management and Budget (OMB) to issue guidance for these plans, collect them from agencies, and report summaries to Congress. Agencies must also conduct after-action reviews following emergency spending.
Proponents argue
Supporters argue this bill is a crucial step towards safeguarding taxpayer money during crises, ensuring that emergency funds are spent effectively and as intended. They contend that proactive planning for internal controls will prevent the widespread fraud and improper payments often seen in rapid emergency disbursements, thereby increasing public trust and government efficiency.
Opponents contend
Critics might argue that while the intent is good, the bill could impose significant administrative burdens on agencies, potentially slowing down critical emergency responses due to excessive bureaucratic requirements. They might also contend that existing frameworks are sufficient if properly enforced, and this bill adds another layer of reporting without necessarily guaranteeing better outcomes.
The bill is very short and clear, making it highly accessible for a reader to understand its provisions quickly.
Section 2(a), adding new section 3359(b) to title 31, United States Code.
OMB Guidance for Agency Internal Control Plans
This provision requires the Director of the Office of Management and Budget (OMB) to issue guidance to federal agencies within 180 days of the bill's enactment. This guidance will direct agencies on how to develop plans for internal controls, ready for immediate use during future emergencies like disasters, pandemics, or economic relief measures, to prevent improper payments and fraud. The guidance must be reviewed and updated every three years.
Supporters argue
Supporters argue that centralized guidance from OMB is essential to ensure consistency and best practices across all federal agencies, leveraging expertise to create effective fraud prevention strategies.
Critics contend
No specific opposition is typically raised against this provision, as establishing clear guidance is generally seen as a beneficial administrative step.
Tradeoffs
The tension lies in balancing comprehensive guidance with flexibility for diverse agency operations.
Section 2(a), adding new section 3359(b)(2)(B) and (c) to title 31, United States Code.
Covered Agency Internal Control Plans and Submission
This provision mandates that "covered agencies" (defined as those in 31 U.S.C. 901(b)) develop specific internal control plans. These plans must identify a senior official responsible for implementation, include policies for assessing and mitigating risks of improper payments and fraud in emergency spending, and adopt real-time data-driven payment monitoring techniques. Agencies must submit their initial plans to OMB within one year and review/revise them every three years. OMB then submits these plans and a summary to Congress annually.
Section 2(a), adding new section 3359(d) to title 31, United States Code.
Post-Emergency After-Action Reviews
This provision requires the head of each covered agency that obligates funds under an emergency supplemental appropriation to submit an after-action review to the OMB Director within 180 days of the initial obligation. These reviews, conducted in consultation with the agency's Inspector General, must assess the effectiveness of internal controls, describe control failures or fraud risks, summarize improper payments, explain recovery plans, and recommend improvements for future emergencies. OMB must incorporate these findings into its annual report to Congress.
This subsection explicitly states that "No additional funds are authorized to be appropriated for the purpose of carrying out this Act."
Section 2(c)
Why it matters:This is standard legislative practice to include such clauses at the end of the bill. It's not necessarily evasive, but its placement can diminish its immediate visibility.
Case for: Proponents would argue this demonstrates fiscal responsibility, ensuring the bill's implementation relies on existing agency resources rather than creating new spending demands.
Case against: Critics might contend that without dedicated funding, agencies may struggle to adequately implement the new requirements, potentially leading to under-resourced compliance efforts or diversion of funds from other critical programs.
Estimated impact: This clause means the administrative costs for OMB and covered agencies to develop guidance, plans, and conduct reviews must be absorbed within their current appropriations, implying a neutral direct budget impact from the bill itself.