,,ii ,cal5d> ,no4 #cia #aad? ,,congress 
#b;d ,session  ,s4 #bacc ,report ,no4   
#aad-bbi ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$
 ,,/ates  ,octob] #e1 #bjae,mr4 ,reid 7=
 ,mr4 ,c>p] 7= himself1 ,mr4 ,tillis1   
,mrs4 ,mc,caskill1 ,mr4 ,johnson1 ,ms4  
,baldw91 & ,ms4 ,ayotte77 introduc$ !   
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,homel& ,security &  
,gov]nm5tal ,affairs  ,m>* #ae1         
#bjaf,report$ by ,mr4 ,johnson1 )\t     
am5dm5t  ,a ,,bill  ,to improve ,f$]al  
ag5cy f9ancial & adm9i/rative controls &
 proc$ures to assess & mitigate fraud   
risks1 & to improve ,f$]al ag5cies'     
developm5t & use ( data analytics = !   
purpose ( id5tify+1 prev5t+1 & respond+ 
to fraud1 includ+ improp] paym5ts4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,fraud ,r$uction & ,data ,analytics ,act
 ( #bjae4  #b4 ,def9itions ,9 ?is ,act--
 7#a7 ! t]m ag5cy has ! mean+ giv5 ! t]m
 9 section #eea ( title #e1 ,unit$      
,/ates ,code2 &  7#b7 ! t]m improp]     
paym5t has ! mean+ giv5 ! t]m 9 section 

#b7;g7 ( ! ,improp] ,paym5ts ,in=mation 
,act ( #bjjb 7#ca ,u4,s4,c4 #ccba note74
  #c4 ,e/abli%m5t ( f9ancial &          
adm9i/rative controls relat+ to fraud & 
improp] paym5ts  7a7 ,guidel9es  7#a7 ,9
 g5]al ,n lat] ?an #ij days aft] ! date 
( enactm5t ( ?is ,act1 ! ,director ( !  
,(fice ( ,managem5t & ,budget1 9        
consultation ) ! ,comptroll] ,g5]al ( ! 
,unit$ ,/ates1 %all e/abli% guidel9es = 
ag5cies to e/abli% f9ancial &           
adm9i/rative controls to id5tify &      
assess fraud risks & design & implem5t  
control activities 9 ord] to prev5t1    
detect1 & respond to fraud1 includ+     
improp] paym5ts4  7#b7 ,cont5ts ,!      
guidel9es describ$ 9 p>agraph 7#a7 %all 
incorporate ! lead+ practices id5tifi$ 9
 ! report publi%$ by ! ,gov]nm5t        
,acc\ntability ,(fice on ,july #bh1     
#bjae1 entitl$ ,framework = ,manag+     
,fraud ,risks 9 ,f$]al ,programs4  7#c7 
,modification ,! ,director ( ! ,(fice ( 
,managem5t & ,budget1 9 consultation ) !
 ,comptroll] ,g5]al ( ! ,unit$ ,/ates1  

may p]iodically modify ! guidel9es      
describ$ 9 p>agraph 7#a7 z ! ,director &
 ,comptroll] ,g5]al may det]m9e         
necess>y4  7b7 ,requirem5ts = controls  
,! f9ancial & adm9i/rative controls     
requir$ to be e/abli%$ by ag5cies "u    
subsection 7a7 %all include--  7#a7     
conduct+ an evaluation ( fraud risks &  
us+ a risk-bas$ approa* to design &     
implem5t f9ancial & adm9i/rative control
 activities to mitigate id5tifi$ fraud  
risks2  7#b7 collect+ & analyz+ data f  
report+ me*anisms on detect$ fraud to   
monitor fraud tr5ds & us+ t data &      
in=mation to cont9u\sly improve fraud   
prev5tion controls2 &  7#c7 us+ !       
results ( monitor+1 evaluation1 audits1 
& inve/igations to improve fraud        
prev5tion1 detection1 & response4  7c7  
,reports  7#a7 ,9 g5]al ,except z       
provid$ 9 p>agraph 7#b71 = ea* ( ! fir/ 
#c fiscal ye>s beg9n+ aft] ! date (     
enactm5t ( ?is ,act1 ea* ag5cy %all     
submit to ,congress1 z "p ( ! annual    
f9ancial report ( ! ag5cy1 a report on !

 progress ( ! ag5cy 9--  7,a7           
implem5t+-- 7i7 ! f9ancial &            
adm9i/rative controls requir$ to be     
e/abli%$ "u subsection 7a72  7ii7 !     
fraud risk pr9ciple 9 ! ,/&>ds =        
,int]nal ,control 9 ! ,f$]al ,gov]nm5t2 
&  7iii7 ,(fice ( ,managem5t & ,budget  
,circul> ,a-#abc ) respect to ! lead+   
practices = manag+ fraud risk2  7,b7    
id5tify+ risks & vuln]abilities to      
fraud1 includ+ ) respect to payroll1    
b5efici>y paym5ts1 grants1 l>ge         
contracts1 & pur*ase & travel c>ds2 &   
7,c7 e/abli%+ /rategies1 proc$ures1 &   
o!r /eps to curb fraud4  7#b7 ,fir/     
report ,if ! date ( enactm5t ( ?is ,act 
is less ?an #ahj days be=e ! date on :i*
 an ag5cy is requir$ to submit ! annual 
f9ancial report ( ! ag5cy1 ! ag5cy may  
submit ! report requir$ "u p>agraph 7#a7
 z "p ( ! foll[+ annual f9ancial report 
( ! ag5cy4  #d4 ,work+ gr\p  7a7        
,e/abli%m5t ,n lat] ?an #ahj days aft] !
 date ( enactm5t ( ?is ,act1 ! ,(fice ( 
,managem5t & ,budget %all e/abli% a     

work+ gr\p to improve--  7#a7 ! %>+ (   
f9ancial & adm9i/rative controls        
e/abli%$ "u section #c7;a7 & o!r be/    
practices & te*niques = detect+1        
prev5t+1 & respond+ to fraud1 includ+   
improp] paym5ts2 &  7#b7 ! %>+ &        
developm5t ( data analytics te*niques4  
7b7 ,composition ,! work+ gr\p e/abli%$ 
"u subsection 7a7 %all be compos$ (--   
7#a7 ! ,controll] ( ! ,(fice (          
,managem5t & ,budget1 :o %all s]ve z    
,*airp]son2 &  7#b7 ! ,*ief ,f9ancial   
,(fic] ( ea* ag5cy4  7c7 ,consultation  
,! work+ gr\p e/abli%$ "u subsection 7a7
 %all consult ) ,(fices ( ,inspectors   
,g5]al & ,f$]al & non-,f$]al exp]ts on  
fraud risk assessm5ts1 f9ancial         
controls1 & o!r relevant matt]s4  7d7   
,meet+s ,! work+ gr\p e/abli%$ "u       
subsection 7a7 %all hold n few] ?an #d  
meet+s p] ye>4  7e7 ,plan ,n lat] ?an   
#bgj days aft] ! date ( enactm5t ( ?is  
,act1 ! work+ gr\p e/abli%$ "u          
subsection 7a7 %all submit to ,congress 
a plan = ! e/abli%m5t & use ( a ,f$]al  

int]ag5cy libr>y ( data analytics & data
 sets1 :i* c incorporate or improve ^u  
exi/+ ,f$]al res\rces & capacities1 =   
use by ag5cies & ,(fices ( ,inspectors  
,g5]al to facilitate ! detection1       
prev5tion1 & recov]y ( fraud1 includ+   
improp] paym5ts4  ,m>* #ae1             
#bjaf,report$ )\t am5dm5t