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119 HR 8312 IH: Fraud Prevention and Accountability Act 
 U.S. House of Representatives 
 2026-04-15 
 text/xml 
 EN 
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. 
 
 
 
 I 119th CONGRESS 2d Session H. R. 8312 IN THE HOUSE OF REPRESENTATIVES April 15, 2026 Mr. Sessions introduced the following bill; which was referred to the Committee on Oversight and Government Reform A BILL To establish fraud prevention and program integrity functions and data sharing authorities within the Department of Treasury and a permanent governmentwide Inspector General for Fraud, Accountability, and Recovery, and for other purposes. 
 1. Short title This Act may be cited as the Fraud Prevention and Accountability Act . 2. Establishment of Fraud Prevention and Financial Integrity functions within the Department of the Treasury (a) In general Section 306 of title 31, United States Code, is amended to read as follows: 
 
 306. Fiscal Service 
 (a) The Bureau of the Fiscal Service is a service in the Department of the Treasury. (b) The head of the Bureau of the Fiscal Service is the Fiscal Assistant Secretary appointed under section 301(d) of this title. 
 (c) The Bureau of the Fiscal Service, having as its head a Commissioner, shall maintain the following functions related to financial integrity, spending transparency, and preventing improper payments resulting in financial loss to the government, and does not include any investigative or law enforcement function, which, in addition to any other duty the Secretary of the Treasury assigns— (1) shall administer and operate the Do Not Pay system required under section 3354 in a manner that ensures that any data provided to the Secretary is used only for the purposes set forth under section 3354 in accordance with applicable law; and 
 (2) shall, in consultation with the Director of the Office of Management and Budget, establish and maintain a governmentwide data analysis program, utilizing the authorities outlined under section 6(c)(1) of the Federal Funding Accountability and Transparency Act ( Public Law 109–282 ; 31 U.S.C. 6101 note)— (A) to provide data sharing and analysis services to Federal agencies, States (with respect to any federally funded State-administered programs), and any nongovernmental entity administering or disbursing Federal funds, to detect fraud and prevent improper payments resulting in a financial loss to the government and, including by— 
 (i) requiring each agency to share data of known or suspected fraudulent entities and transactions (resulting from internal agency fraud prevention or detection investigations) with the Department of the Treasury; (ii) requiring each agency to screen their potential awardees and payees against the centralized fraud database prior to award or payment issuance; 
 (iii) requiring each agency to screen relevant cyber activity against the centralized fraud database prior to allowing changes to virtual identity or payment information; (iv) establishing governmentwide standards for the collection, labeling, and sharing of fraudulent payment data, to include improper payments, with the Department of the Treasury; 
 (v) partnering with financial institutions and industry to share best practices and, where appropriate, data regarding fraud patterns and results of investigations into fraudulent activity; and (vi) providing identity, eligibility, account, and vital event verification and validation tools and analytical services to agencies, as necessary and appropriate; and 
 (B) that is capable of receiving (including in bulk data formats and through systems that facilitate real-time data access) any data asset, information, or record related to the administration of Federal programs (including federally funded State-administered programs) and disbursement of Federal funds under such programs, provided to the Secretary for secure and confidential use by the center or the Inspector General for Fraud, Accountability and Recovery (in accordance with any terms included in a written data sharing agreement between the Secretary and the Inspector General) to recognize and address patterns of fraudulent actors, information, and claims across such programs; and (3) shall provide the Inspector General for Fraud, Accountability, and Recovery, access to such information technology, data assets, information, and records to support the functions and services of the Office of the Inspector General for Fraud, Accountability, and Recovery established under section 317, unless the Secretary determines that such access is not appropriate and notifies the appropriate congressional committees and the Office of such Inspector General in writing. 
 (d) The Secretary of the Treasury, in consultation with the Director of the Office of Management and Budget, shall not later than 2 years after the establishment of this section, and on an annual basis thereafter, submit, to the Committee on Oversight and Government Reform of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate, a report, which may be included as part of another report submitted to Congress by the Secretary, on the implementation of the Program, including participation rates and an assessment of the Program’s effectiveness in reducing fraud and preventing improper payments resulting in a financial loss to the government. (e) The Secretary of the Treasury may designate another officer or employee of the Department to act as the Fiscal Assistant Secretary when the Fiscal Assistant Secretary is absent or unable to serve or when the office of Fiscal Assistant Secretary is vacant. . 
 (b) Coordination in designating Do Not Pay databases Section 3354(b)(1)(B) of title 31, United States Code, is amended by inserting in coordination with the Secretary of the Treasury before in consultation . (c) Amendment to data act of 2014 data analysis center authorization Section 6(c)(1) of the Federal Funding Accountability and Transparency Act ( Public Law 109–282 ; 31 U.S.C. 6101 note) is amended by striking may and inserting shall . 
 3. Establishment of Inspector General for Fraud, Accountability, and Recovery 
 (a) Establishment of inspector for fraud, accountability, and recovery Subchapter I of chapter 3 of title 31, United States Code, is amended by adding at the end the following: 317. Inspector General for Fraud, Accountability, and Recovery within the Department of the Treasury. (a) Office of Inspector General There is established within the Department of the Treasury, the Office of the Inspector General for Fraud, Accountability, and Recovery. 
 (b) Appointment of Inspector General; removal 
 (1) In general The head of the Office shall be the Inspector General for Fraud, Accountability, and Recovery, who shall be appointed by the President, by and with the advice and consent of the Senate. (2) Nomination The nomination of the Inspector General shall be made without regard to political affiliation and solely on the basis of integrity and demonstrated ability in accounting, auditing, financial analysis, law, management analysis, public administration, or investigations. 
 (3) Removal The Inspector General shall be removable from office in accordance with the provisions of section 403(b) of title 5. (4) Political activity For purposes of section 7324 of title 5, the Inspector General shall not be considered an employee who determines policies to be pursued by the United States in the nationwide administration of Federal law. 
 (5) Basic pay The annual rate of basic pay of the Inspector General shall be the annual rate of basic pay for an Inspector General under section 403(e) of title 5. (6) Legal counsel The Inspector General for Fraud, Accountability, and Recovery shall, in accordance with applicable laws and regulations governing the civil service, obtain legal advice from a counsel either reporting directly to the Inspector General for Fraud, Accountability, and Recovery or another inspector general within the executive branch. 
 (c) Duties and responsibilities 
 (1) In general It shall be the duty of the Inspector General, in accordance with section 404(b)(1) of title 5, to conduct, supervise, or coordinate oversight activities, including audits and investigations of the use of and the provision or award of covered funds, and the management by agency heads of any program established by the use of covered funds, with such related activities of the Inspector General to be considered civil or criminal law enforcement activities, including by— (A) providing support to agency Inspectors General, if requested by the agency Inspector General, in the oversight of covered funds in order to— 
 (i) detect and prevent fraud, waste, abuse, and mismanagement; (ii) identify major risks that cut across programs and agency boundaries; and 
 (iii) identify and promote best practices and tools to prevent, detect, and respond to fraud across covered funds; and (B) coordinating with relevant agency Inspectors General, the Department of Justice, and, as appropriate, the Fiscal Service to— 
 (i) provide support in conducting investigations, audits, and reviews relating to covered funds, including through— (I) the establishment or use of an independent data analytics platform, which shall incorporate to the extent practicable and feasible the data analytic platform maintained by the Pandemic Response Accountability Committee prior to the enactment of this section; 
 (II) the sharing of data, tools, and services; (III) the development and enhancement of data practices, analysis, and visualization; and 
 (IV) any other appropriate means as determined by the Inspector General in coordination with relevant Inspectors General from any agency that expends or obligates covered funds; (ii) provide analytical products to agencies to promote program integrity, prevent improper payments, facilitate verification efforts to ensure proper expenditure and utilization of covered funds, and assist with civil and criminal investigations or litigation relating to fraud, waste, abuse and mismanagement of covered funds; 
 (iii) review the economy, efficiency, and effectiveness in the administration of, and the detection of fraud, waste, abuse, and mismanagement in, programs and operations using covered funds; (iv) as appropriate and practicable, identify data assets and information records collected, produced, and maintained by the Office that can be securely provided through data sharing agreements, including in bulk data formats and through systems that facilitate real-time data access, with the Secretary of the Treasury to support the functions and activities of the Fiscal Service and civil and criminal investigations or litigation relating to fraud, waste, abuse, and mismanagement of covered funds; and 
 (v) expeditiously report to the Attorney General any instance in which the Inspector General has reasonable grounds to believe there has been a violation of Federal criminal law; (C) establish an advisory committee composed of other Inspectors General, with at least three representing an agency specified under section 901(b) of title 31, United States Code, and three from another agency, in accordance with the following: 
 (i) General functions The advisory committee may identify and prioritize cross-agency fraud risks and activities to prevent, detect, and otherwise mitigate such risks, including by reviewing— (I) the economy, efficiency, and effectiveness in the administration of, and the detection of fraud, waste, abuse, and mismanagement in, programs and operations using covered funds; and 
 (II) whether there are appropriate mechanisms for interagency collaboration relating to the oversight of covered funds, including coordinating and collaborating to the extent practicable with State and local government entities. (ii) Recommendations The advisory committee may, in coordination with the Secretary of the Treasury and the Director of the Office of Management and Budget, make recommendations to agencies on measures to prevent or address fraud, waste, abuse, and mismanagement, and to mitigate major risks that cut across programs and agency boundaries, relating to covered funds. 
 (iii) Preventing duplication in oversight functions With a view to preventing duplication in government functions and provide for ongoing coordination of resources to prevent fraud and improper payments in Federal programs and spending the advisory committee may— (I) provide recommendations to the Secretary of the Treasury to assist the Secretary in making recommendations under section 321(a)(11) of title 31; and 
 (II) provide any such additional recommendations in a timely manner to the appropriate congressional committees as the advisory committee determines necessary and to ensure that the definition of covered funds established under section 317(l) of title 31 is legislatively expanded, as necessary; (D) the Inspector General may provide investigative support to prosecutive and enforcement authorities to protect program integrity and prevent, detect, and prosecute fraud of covered funds; and 
 (E) coordinating the oversight and investigative activities with the Comptroller General of the United States, State and local government Inspectors General, and State and local auditors, as appropriate. (2) Maintenance of systems The Inspector General shall establish, maintain, and oversee such systems, procedures, and controls as the Inspector General considers appropriate to discharge the duties of the Inspector General under paragraph (1). 
 (3) Technical assistance and data analytics support In addition to the duties of the Inspector General with respect to covered funds, for any Inspector General enumerated under section 424(b)(1) of title 5, the Inspector General may provide technical assistance to support independent oversight activities on a reimbursable or non-reimbursable basis provided that appropriate data privacy and security protection provisions are provided for in agreements to provide such technical assistance. Such technical assistance may include, but not be limited to the following: (A) Sharing data available to the Inspector General, as appropriate under a data sharing agreement. 
 (B) Sharing and providing data analytics services. (C) Supporting the development of data analytics tools and capabilities. 
 (D) Sharing of data analysis best practices. (4) Additional duties and responsibilities In addition to the duties described in paragraphs (1) and (2), the duties and responsibilities of inspectors general under subsections (b) through (e) of section 404 of title 5, United States Code, shall apply to the Inspector General. However, such duties and responsibilities shall extend beyond the Department of the Treasury notwithstanding any reference to the establishment in such section. 
 
 (d) Powers and authorities 
 (1) In general In carrying out the provisions of this section, the Inspector General shall have the authorities provided under section 406 of title 5, United States Code, except that the references to the establishment in section 406 of such title are not limited to the Department of the Treasury, and references to this chapter in section 406 of such title shall include this section. (2) Treatment of Office The Office shall be considered to be an office described in section 406(f)(3) of title 5 and shall be exempt from an initial determination by the Attorney General under subsection (f)(2) of such section. 
 (3) Treatment of records In carrying out the duties and functions under this subsection with respect to the oversight of covered funds, the Office shall— (A) be considered to be conducting civil or criminal law enforcement activity for the purposes of section 552a(b)(7) of title 5; and 
 (B) for the purposes of sections 552 and 552a of title 5, be considered to be a component which performs as its principal function an activity pertaining to the enforcement of criminal laws, and its records may constitute investigatory material compiled for law enforcement purposes. (e) Personnel, facilities, and other resources (1) Appointment of officers and employees Notwithstanding section 406(a)(7) of title 5, the Inspector General may exercise the authorities of subsections (b) through (i) of section 3161 of title 5 (without regard to subsections (a) or (b)(2) of that section) as if the Office of the Inspector General were a temporary organization, as defined in such section, to appoint such officers and employees as may be necessary for carrying out the duties of the Inspector General and to otherwise carry out the functions of the Office of the Inspector General under this section, including appointing an Assistant Inspector General for Investigations. 
 (2) Additional staff Upon the request of an Inspector General of an Office established under chapter 4 of title 5, the Inspector General may detail, on a nonreimbursable basis, any personnel of the Office to that Inspector General to assist in carrying out any audit, review, or investigation pertaining to the oversight of covered funds. (3) Annuitants (A) In general The Office may employ an annuitant receiving an annuity from the Civil Service Retirement and Disability Fund for purposes of the oversight of covered funds. 
 (B) Treatment of annuitants The employment of annuitants under this paragraph shall be subject to the provisions of section 9902(g) of title 5, as if the Office were the Department of Defense. (4) Contracts The Inspector General may enter into contracts and other arrangements for audits, studies, analyses, and other services with public agencies and with private persons, and make such payments as may be necessary to carry out the duties of the Office. 
 (f) Requests for information 
 (1) In general Upon request of the Inspector General for information or assistance from any department, agency, or other entity of the Federal Government, the head of that department, agency, or entity shall, to the extent practicable and not in contravention of any existing law, furnish that information or assistance to the Office, or an authorized designee. (2) Refusal to provide requested information or assistance Whenever information or assistance requested by the Inspector General is, in the judgment of the Inspector General, unreasonably refused or not provided, the Inspector General shall immediately report the circumstances to the appropriate congressional committees. 
 (g) Reports 
 (1) Annual reports 
 (A) In general Not later than 60 days after the date on which a Inspector General is confirmed, and once every year thereafter until the Inspector General is no longer serving in such position, the Inspector General shall submit to the appropriate committees of Congress a report summarizing the activities of the Inspector General. (B) Contents Each report submitted under subparagraph (A)— 
 (i) shall include— (I) for the period covered by the report, a detailed statement the activities conducted by the Inspector General, including estimates of fraudulent payments the Office helped prevent and assisted in recovering or prosecuting; and 
 (II) policy and legislative recommendations to improve governmentwide fraud and improper payment prevention and payment and program integrity improvements; and (ii) may include a classified annex. 
 (2) Periodic reports 
 (A) Management alerts The Inspector General shall submit to the President and Congress, including the appropriate congressional committees, such periodic reports as may be necessary to notify the President and the Director of the Office of Management and Budget, and Congress of any potential program management, risk, or funding accountability, or payment integrity problems related to the use and provision or awarding of covered funds that require immediate attention by Federal agencies or Congress. (B) Update reports The Inspector General shall submit to Congress such other reports or provide such periodic updates on the work of the Office as the Inspector General considers appropriate on the use of covered funds including any recommended changes to the scope of covered funds under subsection (l)(2). 
 (3) Public availability The Inspector General shall publish on the website established under subsection (k) all reports submitted under this subsection. (4) Redactions Any portion of a report submitted under this subsection may be redacted when made publicly available, if that portion would disclose information that is not subject to disclosure under sections 552 and 552a of this title, or is otherwise prohibited from disclosure by law. 
 (5) Rule of construction Nothing in this subsection may be construed to authorize the public disclosure of information that is— (A) specifically prohibited from disclosure by any other provision of law; 
 (B) specifically required by Executive order to be protected from disclosure in the interest of national defense or national security or in the conduct of foreign affairs; or (C) a part of an ongoing criminal investigation. 
 (h) Funding, Transfer of Funds, Assets, and Obligations 
 (1) Funding Beginning in fiscal year 2035, and annually thereafter, there is authorized to be appropriated $10,000,000 to the Office to carry out the duties and functions of this section. (2) Transfer Authority The Office may transfer funds appropriated to the Office for expenses to support administrative support services and audits, reviews, or other activities related to oversight of covered funds to any Inspector General Office and the Department of the Treasury. 
 (3) Transfer of Assets and Obligations 
 (A) In general Upon the effective date of this section, the assets and obligations held by or available in connection with the Pandemic Response Accountability Committee established under section 15010 of the CARES Act ( Public Law 116–136 ; 134 Stat. 533) shall be transferred to the Office. Upon the effective date of this section the Pandemic Response Accountability Committee may undertake all activities to enable such transfer of assets. (B) Assets defined In this paragraph, the term assets includes contracts, agreements (including data use agreements and memoranda of understanding), facilities, property, data, records, unobligated or unexpended balances of appropriations, personnel identified by the Chairperson and Executive Director of the Pandemic Response Accountability Committee pursuant to section 317(e)(1) of title 31, and other funds or resources. 
 (C) Use of unexpended balances of appropriations Any unobligated and unexpended balances of appropriations and funds transferred pursuant to subparagraph (B) may be used to support the work of the Inspector General, regardless of the purpose of the original appropriation. (i) Membership in Councils and Committees The Inspector General shall be a member of the Council of the Inspectors General on Integrity and Efficiency. 
 
 (j) 
 Corrective responses To audit problems 
 Agency heads shall— (1) take action to address deficiencies identified by a report or investigation of the Inspector General; or 
 
 
 (2) 
 with respect to a deficiency identified under paragraph (1), certify to the appropriate congressional committees that they do not concur with the recommendation and no action is necessary, feasible, or appropriate. 
 
 
 (k) Website The Office shall establish and maintain a user-friendly, public-facing website— (1) to foster greater accountability and transparency in the use of covered funds, including future supplemental relief and recovery funds as may be added to the definition of covered funds, which shall have a uniform resource locator that is descriptive and memorable; 
 (2) that shall be a centralized, governmentwide portal or gateway to key information relating to the oversight of covered funds, as appropriate, and to the extent practicable provide connections to other government websites with related anti-fraud, improper payment, and oversight and accountability information; and (3) provide information, including findings from the Office, agency Inspectors General, or State auditors as to the oversight of covered funds, including related audits, inspections, or other reports. 
 (l) Definitions In this section: (1) Appropriate Congressional Committee The term appropriate congressional committees means the following: 
 (A) The Committees on Appropriations of the Senate and the House of Representatives. (B) The Committee on Homeland Security and Governmental Affairs of the Senate. 
 (C) The Committee on Oversight and Government Reform of the House of Representatives. (D) Any other relevant congressional committee of jurisdiction. 
 (2) Covered funds The term covered funds means the following: (A) Any funds, including loans or tax credits, that are made available in any form to any non-Federal entity or individual, under the following: 
 (i) Division A or B of the CARES Act ( Public Law 116–136 ). (ii) The Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 ( Public Law 116–123 ). 
 (iii) The Families First Coronavirus Response Act ( Public Law 116–127 ). (iv) The Paycheck Protection Program and Health Care Enhancement Act ( Public Law 116–139 ). 
 (v) Division M or N of the Consolidated Appropriations Act, 2021 ( Public Law 116–260 ). (vi) The American Rescue Plan Act of 2021 ( Public Law 117–2 ). 
 (vii) Any loan guaranteed or made by the Small Business Administration, including any direct loan or guarantee of a trust certificate, under the Small Business Act ( 15 U.S.C. 631 et seq. ), the Small Business Investment Act of 1958 ( 15 U.S.C. 661 et seq. ), or any other provision of law. (viii) Unemployment compensation, as defined in section 85 of the Internal Revenue Code of 1986. 
 (ix) The Infrastructure Investment and Jobs Act ( Public Law 117–58 ). (x) Public Law 117–169 (commonly known as the Inflation Reduction Act ). 
 (xi) The Honoring our PACT Act of 2022 ( Public Law 117–168 ). (xii) The CHIPS Act of 2022 (division A of Public Law 117–167 (commonly known as the CHIPS and Science Act of 2022 )). 
 (xiii) The Act titled An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14 ( Public Law 119–21 ). (B) A Federal award (as defined under section 7501) in an amount not less than $50,000. 
 (C) Any intramural payment made governmentwide for research activity. (D) Any emergency spending related to disaster relief or economic recovery. 
 (3) Inspector general The term Inspector General means the Inspector General for Fraud, Accountability, and Recovery. (4) Office The term Office means the Office of the Inspector General for Fraud, Accountability, and Recovery. 
 (5) State The term State means each of the several States, the District of Columbia, each commonwealth, territory, or possession of the United States, and each federally recognized Indian Tribe. (m) Rule of construction Nothing in this section shall be construed to— 
 (1) affect the independent authority of an Inspector General to determine whether to conduct an audit or investigation of covered funds; or (2) require any Inspector General to provide funding to support the activities of the Office. . 
 (b) Office of management and budget directive On or before March 1, 2029, the Director of the Office of Management and Budget, in coordination with the Secretary of the Treasury and the Inspector General of Fraud, Accountability, and Recovery, shall issue a directive to the head of each agency in the executive branch that disburses or awards covered funds (as such term is defined section 317(n) of title 31, United States Code, as added by subsection (a)) that requires the agency to identify and report opportunities to use the information system and data analytics products of the Fiscal Service to detect and prevent waste, fraud, abuse, and improper payments in expenditure of covered funds to the Director and Secretary within 60 days after receiving the directive. (c) Transitional provision (1) In general Notwithstanding sections 403 and 3345 through 3349 of title 5, United States Code, and section 317(b)(1) of title 31, United States Code (as added by subsection (a)), the individual described in paragraph (2) shall temporarily perform the functions and duties of the Office of the Inspector General Fraud, Accountability, and Prevention in an acting capacity until such permanent Inspector General can be appointed under the process established by such section 317(b)(1). 
 
 (2) Individual described The individual described in this paragraph is— (A) the Chairperson of the Pandemic Response Accountability Committee established under section 15010 of the CARES Act ( Public Law 116–136 ; 134 Stat. 533) (hereafter PRAC ) as of the date this section takes effect; or 
 (B) if the position described in subparagraph (A) is vacant as of the date on which this section takes effect, the Executive Director of the PRAC. (d) Transfer of employees Each employee of the PRAC who is to be transferred to the Office of the Inspector General of Fraud, Accountability, and Recovery under section 317(h)(3) of title 31, United States Code, as added by subsection (a), shall be appointed to positions in such Office under terms and conditions of employment that are substantively the same as the terms and conditions of employment applicable to such employee as an employee of PRAC as of the day immediately preceding the date on which this section takes effect. 
 (e) Table of sections The table of sections for subchapter I of chapter 3 of title 31, United States Code, is amended by adding at the end the following: 317. Inspector General for Fraud, Accountability, and Recovery within the Department of the Treasury. . (f) Effective date This section, and the amendments made by this section, shall take effect on December 31, 2028. 
 4. Data sharing for fraud prevention and program integrity 
 
 (a) 
 Authority To negotiate data sharing agreements; requirement To provide future
 legislative recommendations to congress 
 Section 321(a) of title 31, United States Code, is amended— (1) in paragraph (8)(C), by striking and at the end; 
 
 
 (2) 
 in paragraph (9), by striking the period at the end and inserting a semicolon; and 
 
 
 (3) 
 by inserting at the end the following: (10) enter into memoranda of understanding with the heads of other Federal agencies, including Offices of Inspector General and Federal law enforcement agencies, and private entities as may be appropriate and allowable under existing law to secure access to such data assets and information resources as may be appropriate for the Fiscal Service to use to— 
 
 (A) 
 prevent fraud and improper payments in Federal programs and spending; 
 
 
 (B) 
 support the activities and functions of the Do Not Pay Initiative; (C) beginning on December 31, 2028, support the activities and functions of the— 
 
 (i) 
 the Fiscal Service; and (ii) the Office of the Inspector General for Fraud, Accountability, and Recovery established under section 317, in coordination with such Office; 
 
 
 
 (D) 
 provide such data to relevant Federal agencies for the identification, prevention, and reduction of waste, fraud, and abuse relating to Federal spending and use in the conduct of criminal and other investigations, as appropriate; and 
 
 
 (E) 
 in a manner that ensures any related data sharing agreements provide long term, reliable access to such data assets and information resources, provide the best value to the taxpayer by avoiding duplicative data sharing agreements, include appropriate privacy protections, and require, as appropriate, reimbursement to the Treasury for the reasonable cost of carrying out the agreement. 
 
 
 
 (11) 
 with respect to any supplemental emergency disaster, pandemic, economic relief, or other such supplemental appropriations legislative measures totaling more than $100,000,000,000 in total funding being considered by Congress or any legislative measure establishing a new program with more than $100,000,000 in anticipated additional spending in a single fiscal year following the enactment of such legislative measure being considered by Congress, provide, in coordination with the Director of the Office of Management and Budget and the Office of the Inspector General for Fraud, Accountability, and Recovery, to the leadership of the House of Representatives and Senate, the Committees on Appropriations of the House of Representatives and Senate, the Committee on Homeland Security and Governmental Affairs of the Senate, and the Committee on Oversight and Government Reform of the House of Representatives any legislative recommendations on such measures to ensure that— 
 
 (A) 
 existing fraud prevention and oversight functions and entities of the Federal Government or are not supplanted or duplicated under such legislative measure, but are instead required to be used or expanded under such legislative measure; 
 
 
 (B) 
 any additional resources or authorities for such existing functions and entities are adequately provided for in such legislative measures in order to provide adequate fraud prevention and oversight of funds appropriated for and expended under such program; and 
 
 
 (C) 
 fraud prevention, payment integrity, and spending transparency best practices are implemented in such legislation to ensure that— 
 
 (i) 
 reporting obligations for Federal fund recipients are harmonized governmentwide and conditioned through legally enforceable mechanisms prior to award; and 
 
 
 (ii) 
 any sub-recipients and sub-awardees of Federal fund recipients are also included in reporting obligations for such recipients for the purposes of ensuring proper recipient reporting and transparency on the use of funds. 
 
 
 
 . 
 
 
 
 (b) Coordination and duties of the office of management and budge Not later than 270 days after the date of the enactment of this Act, the Director of the Office of Management and Budget, in coordination with the Secretary of the Treasury, shall— (1) update or revise as necessary any regulations, memorandum, circulars, or guidance documents to ensure the full and timely implementation of this section; and 
 (2) issue any necessary governmentwide guidance to Federal agencies to ensure the full and timely implementation of this section. 5. Termination and transfer of assets of pandemic response accountability committee (a) Termination Section 15010(k) of the CARES Act ( Public Law 116–136 ; 15 U.S.C. 9053 ) is amended by striking September 30, 2034 and inserting December 31, 2028 . 
 (b) Transfer of assets On December 31, 2028, all the assets and obligations held by or available in connection with the Pandemic Response Accountability Committee shall be transferred to the Office of the Inspector General for Fraud, Accountability, and Recovery established under section 317 of title 31, United States Code, as added by this Act. (c) Technical amendment On December 31, 2028, section 15010 of the CARES Act ( Public Law 116–136 ; 15 U.S.C. 9053 ) is repealed. 
 (d) Definition of assets In this section, the term assets includes contracts, agreements (including data use agreements and memoranda of understanding), facilities, property, data, records, unobligated or unexpended balances of appropriations, personnel identified by the Chairperson and Executive Director of the Pandemic Response Accountability Committee pursuant to section 317(e)(1) of title 31, United States Code, as added by this Act, and other funds or resources.

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Confidence: high · Complexity: complex · Model: grok-4.5

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