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Fraud Prevention and Accountability Act

Introduced Apr 15, 2026 · Last action Jun 11, 2026 Received in the Senate.

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Summary

This legislation is called the Fraud Prevention and Accountability Act. It was sent to the Senate for review.

Full bill text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8312 Introduced in House (IH)]

<DOC>

119th CONGRESS
  2d Session
                                H. R. 8312

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.

_______________________________________________________________________

                    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.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fraud Prevention and Accountability
Act''.

SEC. 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:
``Sec. 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''.

SEC. 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:
``Sec. 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.

SEC. 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.

SEC. 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.
                                 <all>

Official legislative text sourced from the public record (cached on CivicsHQ).

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Status

Passed Both Chambers

  1. 1Introduced
  2. 2Committee
  3. 3Floor
  4. 4Passed
  5. 5Signed

Timeline reflects current normalized status only. Full action history is not yet stored in the API.

Votes

HouseRoll Call 218Jun 10, 2026

On passage Passed by the Yeas and Nays: 240 - 181 (Roll no. 218). (text of amendment in the nature of a substitute: CR H4065-4069)

Vote totals recorded, but member positions were not captured.