US Codex
U.S.C.
Notes

§3351. Definitions — Inbound Citations

31 U.S.C. § 3351

Cited by 156 provisions in release 119-102.

Citations to §3351(1)

Citations to §3351(2)

  • (B) an identification of the compliance status of each executive agency, as determined by the Inspector General of the executive agency under section 3353, to which this section applies;
  • (A) determine whether the executive agency is in compliance; and
  • (2) The Council of the Inspectors General on Integrity and Efficiency (in this subsection referred to as the “Council”) shall develop a public central website, or make use of a public central website in existence on the date of enactment of this section, to contain individual compliance determination reports issued by Inspectors General under paragraph (1)(B) and such additional information as determined by the Council.
  • (3) Not later than 180 days after the date of enactment of this section, the Director of the Office of Management and Budget, in consultation with the Council and with consideration given to the available resources and independence of individual Offices of Inspectors General, shall develop and promulgate guidance for the compliance determination reports issued by the Inspectors General under paragraph (1)(B), which shall require that—
    (A) the reporting format used by the Inspectors General is consistent;
    (B) Inspectors General evaluate and take into account the adequacy of executive agency risk assessments, improper payment estimates methodology, and executive agency action plans to address the causes of improper payments;
    (C) Inspectors General take into account whether the executive agency has correctly identified the causes of improper payments and whether the actions of the executive agency to address those causes are adequate and effective;
    (D) Inspectors General evaluate the adequacy of executive agency action plans on how the executive agency addresses the causes of improper payments; and
    (E) as part of the report, Inspectors General include an evaluation of executive agency efforts to prevent and reduce improper payments and any recommendations for actions to further improve that prevention and reduction.
  • (4) Not later than 180 days after the date of enactment of this section, the Council shall, with consideration given to the available resources and independence of individual Offices of Inspectors General, develop and promulgate guidance that specifies procedures for compliance determinations made by the Inspectors General under paragraph (1)(A), which shall describe procedures for Inspectors General—
    (A) to make the determinations consistent regarding compliance; and
    (B) to evaluate—
    (i) for compliance with the requirement described in section 3351(2)(B), the risk assessment methodology of the executive agency, including whether the audits, examinations, and legal actions of the Inspector General indicate a higher risk of improper payments or actual improper payments that were not included in the risk assessments of the executive agency conducted under section 3352(a);
    (ii) for compliance with the requirement described in section 3351(2)(C), the accuracy of the rate estimates and whether the sampling and estimation plan used is appropriate given program characteristics;
    (iii) for compliance with the requirement described in section 3351(2)(D), the corrective action plans and whether the plans are adequate and focused on the true causes of improper payments, including whether the corrective action plans are—
    (I) reducing improper payments;
    (II) effectively implemented; and
    (III) prioritized within the executive agency;
    (iv) the adequacy of executive agency action plans to address the causes of improper payments;
    (v) executive agency efforts to prevent and reduce improper payments, and any recommendations for actions to further improve; and
    (vi) whether an executive agency has published an annual financial statement in accordance with the requirement described in section 3351(2)(A).
  • (A) to make the determinations consistent regarding compliance; and
  • (i) for compliance with the requirement described in section 3351(2)(B), the risk assessment methodology of the executive agency, including whether the audits, examinations, and legal actions of the Inspector General indicate a higher risk of improper payments or actual improper payments that were not included in the risk assessments of the executive agency conducted under section 3352(a);
  • (ii) for compliance with the requirement described in section 3351(2)(C), the accuracy of the rate estimates and whether the sampling and estimation plan used is appropriate given program characteristics;
  • (iii) for compliance with the requirement described in section 3351(2)(D), the corrective action plans and whether the plans are adequate and focused on the true causes of improper payments, including whether the corrective action plans are—
    (I) reducing improper payments;
    (II) effectively implemented; and
    (III) prioritized within the executive agency;
  • (A) If an executive agency is determined by the Inspector General of that executive agency not to be in compliance under subsection (a) in a fiscal year with respect to a program or activity, the head of the executive agency shall submit to the appropriate authorizing and appropriations committees of Congress a plan describing the actions that the executive agency will take to come into compliance.
  • (i) measurable milestones to be accomplished in order to achieve compliance for each program or activity;
  • (ii) the designation of a senior executive agency official who shall be accountable for the progress of the executive agency in coming into compliance for each program or activity; and
  • (iii) the establishment of an accountability mechanism, such as a performance agreement, with appropriate incentives and consequences tied to the success of the official designated under clause (ii) in leading the efforts of the executive agency to come into compliance for each program or activity.
  • (A) If an executive agency is determined by the Inspector General of that executive agency not to be in compliance under subsection (a) for 2 consecutive fiscal years for the same program or activity, the executive agency shall propose to the Director of the Office of Management and Budget additional program integrity proposals that would help the executive agency come into compliance.
  • (i) If the Director of the Office of Management and Budget determines that additional funding would help an executive agency described in subparagraph (A) come into compliance, the head of the executive agency shall obligate additional funding, in an amount determined by the Director, to intensified compliance efforts.
  • (3) If an executive agency is determined by the Inspector General of that executive agency not to be in compliance under subsection (a) for 3 consecutive fiscal years for the same program or activity, the head of the executive agency shall, not later than 30 days after the date of that determination, submit to the appropriate authorizing and appropriations committees of Congress and the Comptroller General of the United States—
    (i) reauthorization proposals for each program or activity that has not been in compliance for 3 or more consecutive fiscal years; and
    (ii) proposed statutory changes necessary to bring the program or activity into compliance; or
    (B) if the head of the executive agency determines that clauses (i) and (ii) of subparagraph (A) will not bring the program or activity into compliance, a description of the actions that the executive agency is undertaking to bring the program or activity into compliance and a timeline of when the compliance will be achieved.
  • (i) reauthorization proposals for each program or activity that has not been in compliance for 3 or more consecutive fiscal years; and
  • (ii) proposed statutory changes necessary to bring the program or activity into compliance; or
  • (B) if the head of the executive agency determines that clauses (i) and (ii) of subparagraph (A) will not bring the program or activity into compliance, a description of the actions that the executive agency is undertaking to bring the program or activity into compliance and a timeline of when the compliance will be achieved.
  • (4) If an executive agency is determined by the Inspector General of that executive agency not to be in compliance under subsection (a) for 4 or more consecutive fiscal years for the same program or activity, the head of the executive agency shall, not later than 30 days after such determination, submit to the appropriate authorizing and appropriations committees of Congress a report that includes—
    (A) the activities taken to comply with the requirements for 1, 2, 3, 4, or more years of noncompliance;
    (B) a description of any requirements that were fulfilled for 1, 2, or 3 consecutive years of noncompliance that are still relevant and being pursued as a means to bring the program or activity into compliance and prevent and reduce improper payments;
    (C) a description of any new corrective actions; and
    (D) a timeline for when the program or activity will achieve compliance based on the actions described within the report.
  • (B) a description of any requirements that were fulfilled for 1, 2, or 3 consecutive years of noncompliance that are still relevant and being pursued as a means to bring the program or activity into compliance and prevent and reduce improper payments;
  • (D) a timeline for when the program or activity will achieve compliance based on the actions described within the report.
  • (A) a list of each program or activity that was determined to not be in compliance under paragraph (1), (2), (3), or (4); and
  • (B) actions that are planned to bring the program or activity into compliance.
  • (c) The Director of the Office of Management and Budget may establish 1 or more pilot programs that shall test potential accountability mechanisms with appropriate incentives and consequences tied to success in ensuring compliance with this section and eliminating improper payments.

Citations to §3351(2)(A)

Citations to §3351(2)(B)

Citations to §3351(2)(C)

Citations to §3351(2)(D)

Citations to §3351(3)

Citations to §3351(4)

Citations to §3351(5)

Citations to §3351(7)

  • (e) With respect to improper payments identified in a recovery audit, the head of the executive agency shall provide with the estimate required under subsection (c) a report on all actions the executive agency is taking to recover the improper payments, including—
    (1) a discussion of the methods used by the executive agency to recover improper payments;
    (2) the amounts recovered, outstanding, and determined to not be collectable, including the percent those amounts represent of the total improper payments of the executive agency;
    (3) if a determination has been made that certain improper payments are not collectable, a justification of that determination;
    (4) an aging schedule of the amounts outstanding;
    (5) a summary of how recovered amounts have been disposed of;
    (6) a discussion of any conditions giving rise to improper payments and how those conditions are being resolved; and
    (7) if the executive agency has determined under subsection (i) that performing recovery audits for any applicable program or activity is not cost-effective, a justification for that determination.
  • (7) if the executive agency has determined under subsection (i) that performing recovery audits for any applicable program or activity is not cost-effective, a justification for that determination.
  • (A) Except as provided under paragraph (3) and if not prohibited under any other provision of law, the head of each executive agency shall conduct recovery audits with respect to each program and activity of the executive agency that expends $1,000,000 or more annually if conducting the audits would be cost effective.
  • (B) In conducting a recovery audit under this subsection, the head of an executive agency—
    (i) shall give priority to the most recent payments and to payments made in any program identified as susceptible to significant improper payments under subsection (a);
    (ii) shall implement this subsection in a manner designed to ensure the greatest financial benefit to the Federal Government; and
    (iii) may conduct the recovery audit directly, by using other departments and agencies of the United States, or by procuring performance of recovery audits by private sector sources by contract, subject to the availability of appropriations, or by any combination thereof.
  • (iii) may conduct the recovery audit directly, by using other departments and agencies of the United States, or by procuring performance of recovery audits by private sector sources by contract, subject to the availability of appropriations, or by any combination thereof.
  • (C) With respect to a recovery audit procured by an executive agency by contract—
    (i) subject to subparagraph (B)(iii), and except to the extent such actions are outside the authority of the executive agency under section 7103 of title 41, the head of the executive agency may authorize the contractor to—
    (I) notify entities, including individuals, of potential overpayments made to those entities;
    (II) respond to questions concerning potential overpayments; and
    (III) take other administrative actions with respect to an overpayment claim made or to be made by the executive agency; and
    (ii) the contractor shall not have the authority to make a final determination relating to whether any overpayment occurred or whether to compromise, settle, or terminate an overpayment claim.
  • (i) The executive agency shall include in each contract for procurement of performance of a recovery audit a requirement that the contractor shall—
    (I) provide to the executive agency periodic reports on conditions giving rise to overpayments identified by the contractor and any recommendations on how to mitigate those conditions;
    (II) notify the executive agency of any overpayments identified by the contractor pertaining to the executive agency or to any other executive agency that are beyond the scope of the contract; and
    (III) report to the executive agency credible evidence of fraud or vulnerabilities to fraud and conduct appropriate training of personnel of the contractor on identification of fraud.
  • (A) Amounts collected by executive agencies each fiscal year through recovery audits shall be treated in accordance with this paragraph.
  • (C) Not more than 25 percent of the amounts collected by an executive agency through recovery audits
    (i) shall be available to the head of the executive agency to carry out the financial management improvement program of the executive agency under paragraph (3);
    (ii) may be credited, if applicable, for the purpose described in clause (i) by the head of an executive agency to any executive agency appropriations and funds that are available for obligation at the time of collection; and
    (iii) shall be used to supplement and not supplant any other amounts available for the purpose described in clause (i) and shall remain available until expended.
  • (D) Not more than 25 percent of the amounts collected by an executive agency through recovery audits
    (i) shall be credited to the appropriation or fund, if any, available for obligation at the time of collection for the same general purposes as the appropriation or fund from which the overpayment was made;
    (ii) shall remain available for the same period and purposes as the appropriation or fund to which credited; and
    (iii) if the appropriation from which an overpayment was made has expired—
    (I) in the case of recoveries of overpayments that are made from a trust or special fund account, shall revert to that account; and
    (II) in the case of other recoveries of overpayments—
    (aa) for amounts that are recovered more than 5 fiscal years from the last fiscal year in which the funds were available for obligation, shall be deposited in the Treasury as miscellaneous receipts; and
    (bb) for other amounts, shall be newly available for the same time period as the funds were originally available for obligation.
  • (E) Not more than 5 percent of the amounts collected by an executive agency through recovery audits
    (i) shall be available to the Inspector General of that executive agency for—
    (I) the Inspector General to carry out this Act; or
    (II) any other activities of the Inspector General relating to investigating improper payments or auditing internal controls associated with payments; and
    (ii) shall remain available for the same period and purposes as the appropriation or fund to which credited.
  • (1) current and historical rates and amounts of recovery of improper payments, or, in cases in which improper payments are identified solely on the basis of a sample, recovery rates and amounts estimated on the basis of the applicable sample, including a list of executive agency recovery audit contract programs and specific information of amounts and payments recovered by recovery audit contractors; and
  • (2) targets for recovering improper payments, including specific information on amounts and payments recovered by recovery audit contractors.

Citations to §3351(8)