,,ii  #aagth ,,congress  #ast ,session  
,s4 #cbba  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #ag1 
#bjba,mr4 ,braun introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,homeland
 ,security and ,governmental ,affairs   
,a ,,bill  ,to reduce improper payments 
and eliminate waste in ,federal         
programs1 and for other purposes4  #a4  
,short title ,this ,act may be cited as 
the ,,irs ,improper ,payments ,act4  #b4
 ,findings and purpose  7a7 ,findings   
,congress finds that when the ,federal  
,government makes payments to           
individuals and businesses as           
beneficiaries1 grantees1 or contractors1
 or on behalf of beneficiaries1 of      
,federal programs1 the ,federal         
,government must make every effort to   
confirm that the right recipient is     
receiving the right payment for the     
right reason at the right time4  7b7    
,purpose ,the purpose of this ,act is   
to-- 7#a7 reduce improper payments in   

the major programs administered by the  
,federal ,government-- 7,a7 by          
intensifying efforts to eliminate       
payment error1 waste1 fraud1 and abuse  
in those programs2 and  7,b7 continuing 
to ensure that ,federal programs serve  
and provide access to the intended      
beneficiaries of those programs2  7#b7  
adopt a comprehensive set of policies1  
including-- 7,a7 transparency and public
 scrutiny of significant improper       
payments throughout the ,federal        
,government2  7,b7 a focus on           
identifying and eliminating the highest 
improper payments2  7,c7 accountability 
for reducing improper payments among    
agencies and officials of agencies2 and 
7,d7 coordinated action by the ,federal 
,government and ,state and local        
governments in identifying and          
eliminating improper payments2 and  7#c7
 protect access to ,federal programs by 
their intended beneficiaries4  #c4      
,title #ca amendments  7a7 ,in general  
,subchapter ,,iv of chapter #cc of title

 #ca1 ,united ,states ,code1 is         
amended-- 7#a7 in section #ccea-- 7,a7  
by redesignating paragraphs 7#d71 7#e71 
7#f71 7#g71 and 7#h7 as paragraphs 7#e71
 7#f71 7#g71 7#h71 and 7#aj71           
respectively2  7,b7 by inserting after  
paragraph 7#c7 the following3  7#e7     
,high-priority program ,the term        
high-priority program means a ,federal  
program identified by the ,director of  
the ,office of ,management and ,budget  
under section #ccei7;a77#a74  2 and     
7,c7 by inserting after paragraph 7#h71 
as so redesignated1 the following3  7#i7
 ,high-priority program reduction target
 ,the term high-priority program        
reduction target means a target for     
reducing improper payments associated   
with a high-priority program under      
section #ccei7;a77#b74  2 and  7#b7 by  
adding at the end the following3  #ccei4
 ,transparency and public participation 
7a7 ,high priority programs ,not later  
than #ij days after the date of         
enactment of this section1 the ,director

 of the ,office of ,management and      
,budget shall-- 7#a7 identify ,federal  
programs in which the highest dollar    
value or majority of ,government-wide   
improper payments occur2  7#b7          
establish1 in coordination with the head
 of each executive agency responsible   
for administering a high-priority       
program-- 7,a7 annual targets for       
reducing improper payments associated   
with the high-priority program2 or  7,b7
 if a target described in subparagraph  
7,a7 exists as of the date of enactment 
of this ,act1 supplemental targets for  
reducing improper payments associated   
with the high-priority program2 and     
7#c7 issue ,government-wide guidance on 
the implementation of this ,act1        
including procedures for-- 7,a7         
identifying and publicizing the list of 
entities described in subsection        
7c77#b77;,e72 and  7,b7 prior to        
publication1 administratively appealing 
the decision to publish the identity of 
those entities4  7b7 ,working group     

7#a7 ,in general ,not later than #ij    
days after the date of enactment of this
 section1 the ,director of the ,office  
of ,management and ,budget shall        
establish a working group to be known as
 the ,high ,priority ,program ,working  
,group 7referred to in this section as  
the ,working ,group74  7#b7 ,members    
,the ,working ,group shall consist of   
officials of the ,federal ,government   
and ,state and local governments4  7#c7 
,recommendations ,not later than #ahj   
days after the date of enactment of this
 section1 the ,working ,group1 in       
coordination with ,council of the       
,inspectors ,general on ,integrity and  
,efficiency1 shall submit to the        
,director of the ,office of ,management 
and ,budget recommendations designed to 
improve the measurement by the ,federal 
,government of access to ,federal       
programs by the intended beneficiaries  
of those programs4  7c7 ,published      
high-,priority program information  7#a7
 ,in general ,not later than #ahj days  

after the date of enactment of this     
section1 and annually thereafter1 the   
,secretary of the ,treasury1 in         
coordination with the ,attorney ,general
 and the ,director of the ,office of    
,management and ,budget1 shall publish  
on the internet information about       
improper payments under high-priority   
programs4  7#b7 ,contents ,the          
information published under paragraph   
7#a7 shall include1 subject to ,federal 
privacy policies and to the extent      
permitted by law-- 7,a7 the names of the
 accountable officials designated under 
section #ccfj7;a72  7,b7 rates and      
amounts as of the date of enactment of  
this section1 and historical rates and  
amounts1 of improper payments in        
,federal programs of the ,internal      
,revenue ,service1 including1 if known  
and appropriate1 the causes of the      
improper payments2  7,c7 7i7 rates and  
amounts as of the date of enactment of  
this section1 and historical rates and  
amounts1 of the recovery of improper    

payments1 where appropriate2 or  7ii7   
for high-priority programs in which     
improper payments are identified solely 
on the basis of a sample1 rates and     
amounts of the recovery of improper     
payments estimated on the basis of the  
applicable sample2  7,d7 high-priority  
program reduction targets1 where        
appropriate2 and  7,e7 the entities     
that-- 7i7 have received the greatest   
amount of unreturned improper payments2 
and  7ii7 in ,federal programs in which 
improper payments are identified solely 
on the basis of a sample1 have received 
the greatest amount of outstanding      
improper payments in the applicable     
sample4  7#c7 ,measurements ,the        
,secretary of the ,treasury may include 
in the information published under      
paragraph 7#a7 any measurements included
 in the recommendations of the ,working 
,group submitted under subsection       
7b77#c74  7#d7 ,prohibition ,the        
information described in paragraph      
7#b77;,e7 may not include information   

relating to any referrals the executive 
agency has made or anticipates making to
 the ,attorney ,general or any          
information provided in connection with 
those referrals4  7d7 ,collecting       
information from the public ,not later  
than #ahj days after the date of        
enactment of this section1 the          
,secretary of the ,treasury1 in         
coordination with the ,attorney ,general
 and the ,director of the ,office of    
,management and ,budget and in          
consultation with the ,council of the   
,inspectors ,general on ,integrity and  
,efficiency1 shall establish a central  
internet-based method to collect from   
the public information relating to      
suspected incidents of waste1 fraud1 and
 abuse by an entity receiving ,federal  
funds that have led or may lead to      
improper payments by the ,federal       
,government4  7e7 ,links ,the head of   
each executive agency shall prominently 
display on the homepage of the website  
of the executive agency a link to       

internet-based resources for addressing 
improper payments1 including the        
information published under subsection  
7c77#a7 and the internet-based method   
established under subsection 7d74       
#ccfj4 ,agency accountability and       
coordination  7a7 ,accountable officials
 ,not later than #abj days after the    
date of enactment of this section1 the  
head of each executive agency that      
administers a high-priority program     
shall designate a ,senate-confirmed     
official of the executive agency to be  
accountable for meeting the             
high-priority program reduction targets 
of the executive agency without unduly  
burdening access to the high-priority   
program and participation by eligible   
beneficiaries4  7b7 ,second official ,if
 an executive agency that administers a 
high-priority program for which the     
majority of payments are administered   
under a single component of the         
executive agency1 the head of the       
executive agency shall designate an     

official of that component1 who shall-- 
7#a7 be responsible for program         
integrity activities2 and  7#b7 as      
appropriate1 consolidate and coordinate 
each program integrity activity of the  
component4  7c7 ,report ,not later than 
#ahj days after the date of enactment of
 this section1 and annually thereafter1 
each executive agency official who is   
designated by the ,director of the      
,office of ,management and ,budget under
 subsection 7a7 or otherwise shall      
provide the inspector general of the    
executive agency served by the official 
a report that includes-- 7#a7 the       
methodology of the executive agency for 
identifying and measuring improper      
payments by each high-priority program  
of the executive agency2  7#b7 the plans
 of the executive agency and supporting 
analysis for meeting high-priority      
program reduction targets2 and  7#c7 the
 plans of the executive agency and      
supporting analysis for ensuring that   
initiatives undertaken in accordance    

with this subchapter do not unduly      
burden program access and participation 
by eligible beneficiaries4  7d7 ,duties 
of inspector general ,annually1 the     
inspector general shall1 with respect to
 each high-priority program of the      
executive agency-- 7#a7 assess the level
 of risk associated with the program2   
7#b7 determine the extent of oversight  
warranted2 and  7#c7 provide the head of
 the executive agency with              
recommendations1 if any1 for modifying  
the methodology1 improper payment       
reduction plans1 or program access and  
participation plans of the executive    
agency4  7e7 ,agency failure  7#a7 ,in  
general ,if an executive agency fails to
 meet the high-priority program         
reduction targets of the executive      
agency or implement the plans described 
in subsection 7c77#c7 for not less than 
#b consecutive years1 the official of   
the executive agency designated under   
subsection 7a7 shall submit to the head 
of the executive agency1 the inspector  

general of the executive agency1 and    
chief financial officer of the executive
 agency a report that-- 7,a7 describe   
the likely causes of the failure2 and   
7,b7 proposes a remedial plan4  7#b7    
,review ,annually1 the head of an       
executive agency described in paragraph 
7#a7 shall1 with respect to a remedial  
plan proposed under paragraph           
7#a77;,b7-- 7,a7 review the remedial    
plan2 and  7,b7 in consultation with the
 inspector general and chief financial  
officer of the executive agency1 forward
 the remedial plan and any additional   
comments and analysis to the ,director  
of the ,office of ,management and       
,budget4  7f7 ,,cfoc recommendations    
7#a7 ,in general ,not later than #ahj   
days after the date of enactment of this
 section1 the ,chief ,financial         
,officers ,council1 in consultation with
 the ,council of the ,inspectors        
,general on ,integrity and ,efficiency1 
the ,attorney ,general1 and ,federal    
program experts1 shall submit to the    

,director of the ,office of ,management 
and ,budget and the ,secretary of the   
,treasury recommendations on actions1   
including actions relating to forensic  
accounting and audits1 agencies should  
take to more effectively tailor         
methodologies for identifying and       
measuring improper payments to ,federal 
programs1 or components of ,federal     
programs1 in which improper payments are
 most likely to occur4  7#b7 ,contents  
,the recommendations submitted under    
paragraph 7#a7 shall address the manner 
in which the recommended actions would  
affect program access and participation 
by eligible beneficiaries4  7g7         
,recommendations ,to reduce improper    
payments  7#a7 ,in general ,not later   
than #ahj days after the date of        
enactment of this section1 the          
,secretary of the ,treasury and the     
,director of the ,office of ,management 
and ,budget1 in consultation with the   
,council of the ,inspectors ,general on 
,integrity and ,efficiency1 the         

,attorney ,general1 and ,federal program
 experts1 shall submit to the ,president
 recommendations for actions designed to
 reduce improper payments by improving  
information sharing among agencies and  
,federal programs1 and when applicable1 
,state and local governments and other  
stakeholders4  7#b7 ,contents ,the      
recommendations submitted under         
paragraph 7#a7 shall-- 7,a7 address the 
ways in which information sharing may   
improve eligibility verification and    
pre-payment scrutiny2  7,b7 identify    
legal or regulatory impediments to      
effective information sharing2 and  7,c7
 address the manner in which the        
recommended actions would affect        
,federal program access and             
participation by eligible beneficiaries4
  7h7 ,report  7#a7 ,in general ,subject
 to ,federal privacy policies and to the
 extent permitted by law1 not later than
 #ahj days after the date of enactment  
of this section1 and not less frequently
 than quarterly thereafter1 the head of 

each executive agency shall submit to   
the inspector general of the executive  
agency and the ,council of the          
,inspectors ,general on ,integrity and  
,efficiency1 and make available to the  
public1 a report on any high-dollar     
improper payments identified by the     
executive agency4  7#b7 ,contents ,the  
report required under paragraph 7#a7--  
7,a7 shall describe any actions that the
 executive agency-- 7i7 has taken or    
plans to take to recover improper       
payments2 and  7ii7 intends to take to  
prevent improper payments from occurring
 in the future2 and  7,b7 may not       
include any referrals the executive     
agency made or anticipates making to the
 ,attorney ,general or any information  
provided in connection with those       
referrals4  7#c7 ,review ,not later than
 #fj days after the date on which the   
head of an executive agency submits a   
report under paragraph 7#a71 the        
inspector general of each executive     
agency and the ,council of the          

,inspectors ,general on ,integrity and  
,efficiency shall-- 7,a7 assess the     
level of risk associated with the       
,federal program under which a          
high-dollar improper payment described  
in paragraph 7#a7 was made2  7,b7       
determine the extent of oversight of the
 ,federal program described in          
subparagraph 7,a7 that is warranted2 and
  7,c7 provide the head of the executive
 agency with recommendations1 if any1   
for modifying the plans of the executive
 agency4  #ccfa4 ,enhanced focus on     
contractors and working with ,state and 
local stakeholders  7a7 ,enhanced focus 
on contractors ,not later than #ahj days
 after the date of enactment of this    
section1 the ,federal ,acquisition      
,regulatory ,council1 in coordination   
with the ,director of the ,office of    
,management and ,budget and in          
consultation with the ,national         
,procurement ,fraud ,task ,force 7or its
 successor group71 the ,council of the  
,inspectors ,general on ,integrity and  

,efficiency1 and appropriate executive  
agency officials1 shall recommend to the
 ,president actions designed to enhance 
contractor accountability for improper  
payments1 which may include subjecting  
contractors to debarment1 suspension1   
financial penalties1 and identification 
through a public internet website1      
subject to ,federal privacy policies and
 to the extent permitted by law and     
where the identification would not      
interfere with or compromise an ongoing 
criminal or civil investigation1 for    
knowingly failing timely to disclose    
credible evidence of significant        
overpayments received under ,federal    
contracts4  7b7 ,working group for      
audits  7#a7 ,in general ,not later than
 #cj days after the date of enactment of
 this section1 the ,director of the     
,office of ,management and ,budget shall
 establish a working group to be known  
as the ,auditing ,working ,group4  7#b7 
,members ,the working group established 
under paragraph 7#a7 shall consist of   

officials of the ,federal ,government   
and elected officials of ,state and     
local governments4  7#c7 ,chair ,the    
,director of the ,office of ,management 
and ,budget may designate an appropriate
 official to serve as the ,chair of the 
working group established under         
paragraph 7#a7 to convene the meetings  
and direct the work of the working      
group4  7#d7 ,duties ,not later than    
#ahj days after the date of enactment of
 this section1 the working group        
established under paragraph 7#a71 in    
coordination with the ,council of the   
,inspectors ,general on ,integrity and  
,efficiency1 shall submit to the        
,director of the ,office of ,management 
and ,budget recommendations designed to 
improve the effectiveness of single     
audits of ,state and local governments  
and nonprofit organizations that expend 
,federal funds4  7#e7 ,contents ,the    
recommendations required under paragraph
 7#d7 shall address-- 7,a7 the          
effectiveness of the audits described in

 that paragraph in identifying improper 
payments2 and  7,b7 opportunities to    
streamline or eliminate single audit    
requirements in situations in which the 
value of those requirements is minimal4 
7c7 ,working group for accountability   
7#a7 ,in general ,not later than #cj    
days after the date of enactment of this
 section1 the ,director of the ,office  
of ,management and ,budget shall        
establish a working group1 which may be 
a component of the working group        
established under subsection 7b71 to be 
known as the ,accountability ,working   
,group4  7#b7 ,members ,the working     
group established under paragraph 7#a7  
shall consist of officials of the       
,federal ,government and elected        
officials of ,state and local           
governments4  7#c7 ,chair ,the ,director
 of the ,office of ,management and      
,budget may designate an appropriate    
official to serve as the ,chair of the  
working group established under         
paragraph 7#a7 to convene the meetings  

and direct the work of the working      
group4  7#d7 ,duties ,not later than    
#ahj days after the date of enactment of
 this section1 the working group        
established under paragraph 7#a71 in    
consultation with the ,council of the   
,inspectors ,general on ,integrity and  
,efficiency1 shall submit to the        
,director of the ,office of ,management 
and ,budget recommendations for         
administrative actions designed to      
improve the incentives and              
accountability of ,state and local      
governments and other entities receiving
 ,federal funds for reducing improper   
payments4  #ccfb4 ,policy proposals  7a7
 ,in general ,not later than #ahj days  
after the date of enactment of this     
section1 the ,director of the ,office of
 ,management and ,budget1 in            
consultation with the heads of          
appropriate agencies and the ,council of
 the ,inspectors ,general on ,integrity 
and ,efficiency1 shall develop policy   
recommendations1 including potential    

legislative proposals1 designed to      
reduce improper payments1 including     
improper payments caused by error1      
waste1 fraud1 and abuse1 across ,federal
 programs without compromising program  
access4  7b7 ,inclusion ,the            
recommendations developed under         
subsection 7a7 shall be included1 as    
appropriate1 in the budget of the       
,president under section #aaje7;a7 of   
title #ca1 ,united ,states ,code for    
fiscal year #bjbc and each fiscal year  
thereafter4  4  7b7 ,clerical amendment 
,the table of sections for subchapter   
,,iv of chapter #cc of title #ca1       
,united ,states ,code1 is amended by    
adding at the end the following3  #ccei4
 ,transparency and public participation4
 #ccfj4 ,agency accountability and      
coordination4 #ccfa4 ,enhanced focus on 
contractors and working with ,state and 
local stakeholders4 #ccfb4 ,policy      
proposals4  4