TRUE Accountability Act

What this does

The bill adds a new section to title 31 of the U.S. Code requiring agencies to build internal-control plans before the next round of emergency spending. Within 180 days, and every three years after, the Office of Management and Budget must issue guidance for agency plans that are ready or adaptable for a future disaster, pandemic, economic relief, or other emergency supplemental appropriation. The guidance must fold in Government Accountability Office frameworks for managing improper payments and fraud risk and must require real-time, data-driven payment monitoring such as anomaly detection and network analysis. Each covered agency must name a senior official accountable for its plan, submit the plan within one year, and revise it at least every three years, with OMB assembling the plans for two named congressional committees. After an agency first obligates emergency funds, it has 180 days to submit an after-action review reporting control failures and the number and amount of improper payments. The bill authorizes no additional funds to carry it out.