Overview

Title

An Act To require certain agencies to develop plans for internal control in the event of an emergency or crisis, and for other purposes.

ELI5 AI

Imagine if a school had a plan for what to do if there was a big storm or snow day so everyone would know what to do. This bill is asking some important offices of the government to make similar plans for emergencies, but it doesn't give any extra money to help them make these plans.

Summary AI

S. 5098, also known as the “Taxpayer Resources Used in Emergencies Accountability Act” or the “TRUE Accountability Act”, requires specific agencies to create plans for internal control in cases of emergencies or crises. The Director of the Office of Management and Budget must give guidance to these agencies within 180 days of the Act's passage, emphasizing risk management for improper payments and fraud. These agencies have a year to develop and submit their plans, which will need to be reviewed and possibly updated every three years. The Act specifies that actions or decisions under it are not open to judicial review, and no additional funding is provided for its implementation.

Published

2024-12-21
Congress: 118
Session: 2
Chamber: SENATE
Status: Engrossed in Senate
Date: 2024-12-21
Package ID: BILLS-118s5098es

Bill Statistics

Size

Sections:
2
Words:
866
Pages:
8
Sentences:
21

Language

Nouns: 235
Verbs: 62
Adjectives: 44
Adverbs: 21
Numbers: 27
Entities: 33

Complexity

Average Token Length:
4.25
Average Sentence Length:
41.24
Token Entropy:
4.86
Readability (ARI):
22.69

AnalysisAI

The recently introduced bill, "Taxpayer Resources Used in Emergencies Accountability Act" or the "TRUE Accountability Act," aims to ensure federal agencies are better prepared for emergencies or crises by mandating the development of internal control plans. This legislation compels certain federal agencies, referred to as "covered agencies," to devise comprehensive guidelines for managing the allocation and oversight of resources during unforeseen events. The Director of the Office of Management and Budget (OMB) is tasked with issuing this guidance, ensuring proper accountability and readiness.

General Summary of the Bill

The primary objective of the bill is to require designated federal agencies to establish internal controls specifically tailored for emergencies or crises. These controls will safeguard against improper payments and fraud when dealing with disaster relief funds or other emergencies. The act stipulates the inclusion of a senior official accountable for implementing these plans within each agency. Agencies must evaluate potential risks, and the plans are to be subjected to regular reviews and updates. Notably, the bill does not allocate additional federal funds for these activities, instead relying on existing resources.

Summary of Significant Issues

One critical issue with the bill is the absence of an enforcement mechanism. Without specified consequences for agencies failing to develop or implement these plans, compliance may be weakened. The bill’s provision against judicial review of any determinations or actions could further remove accountability and transparency, as it limits judicial oversight.

Additionally, requiring agencies to create controls without additional funding raises concerns about resource allocation and potential strain on current operations. The requirement for these plans to align with existing Government Accountability Office documents might stifle future adaptability or innovation, especially if the documents become outdated. The undefined terminology regarding “immediate use in future emergencies or crises” might lead to inconsistent interpretations and implementations.

Impact on the Public

Broadly, the public might see this bill as a proactive measure to ensure federal agencies are prepared financially and operationally during emergencies. A well-prepared government could more efficiently manage and allocate resources during crises, potentially minimizing negative impacts on the community.

However, the lack of additional funding and clarity regarding immediate implementation could result in inefficient or ineffective plans, ultimately affecting the public adversely if agencies struggle to enact meaningful controls.

Impact on Specific Stakeholders

For federal agencies, this bill presents both a challenge and an opportunity. On one hand, agencies are being asked to do more without an increase in funding, which may strain their current resources and operations. On the other hand, it provides an opportunity to enhance operational integrity and accountability, aligning with the public’s demand for transparency and efficient government spending.

The absence of judicial review could also impact stakeholders advocating for checks and balances within governmental operations, potentially leading to concerns over unmonitored agency actions.

In conclusion, while the TRUE Accountability Act seeks to improve government readiness for crises, it simultaneously presents various challenges regarding funding, enforcement, and accountability. How these issues are resolved will significantly determine the bill's success and its reception by the public and other stakeholders.

Issues

  • The lack of any enforcement mechanism or consequences for covered agencies that fail to develop or implement the required internal control plans as outlined in Section 2 may weaken compliance and the effectiveness of the bill.

  • The language in Section 2(d) establishing the unavailability of judicial review could lead to a lack of accountability and transparency, as it removes potential judicial oversight over the determinations, findings, actions, or omissions by the Director or agency heads, thereby limiting checks and balances.

  • Section 2(e) specifies that no additional funds are authorized for implementing the Act, but it does not address how current resources will be reallocated to develop and implement the required internal control plans. This could strain agency resources and hinder effective plan development and implementation.

  • The requirement in Section 2(b)(2)(A) for guidance to align with specific GAO documents may be restrictive, especially if those documents become outdated or if new best practices emerge, which could stifle innovation and adaptation.

  • The undefined term 'immediate use in future emergencies or crises' in Section 2(b)(1) is ambiguous and could result in varied interpretations and implementations across agencies, potentially compromising the consistency and effectiveness of the plans developed.

  • The acronym 'OMB' used in Section 2's title is not defined within the section, assuming a level of familiarity that may not be present for all readers, potentially leading to confusion or misinterpretation.

Sections

Sections are presented as they are annotated in the original legislative text. Any missing headers, numbers, or non-consecutive order is due to the original text.

1. Short title Read Opens in new tab

Summary AI

This section of the bill states that the act may be referred to as the “Taxpayer Resources Used in Emergencies Accountability Act” or the “TRUE Accountability Act.”

2. OMB Guidance Read Opens in new tab

Summary AI

The section outlines responsibilities for the Office of Management and Budget (OMB) Director to issue guidance on internal control plans for federal agencies, ensuring these plans are ready for emergencies. Agencies must have a senior official accountable for these plans, assess risks of improper payments or fraud, and submit plans for review and revision. There are no additional funds allocated, and decisions made under this section cannot be challenged in court.