Sec. 402. Accountability for the disbursement and use of State or government relief payments
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Pursuant to the authority provided in section 601(f) of the Social Security Act ( 42 U.S.C. 801(f) ), as added by section 5001(a) of the CARES Act ( Public Law 116–136 ) and amended by section 401(b), the Inspector General of the Department of the Treasury shall compile data on the disbursement and use of funds made available from each payment made by the Secretary of the Treasury from the Coronavirus Relief Fund established under section 601 of the Social Security Act ( 42 U.S.C. 801 ) to States, the District of Columbia, territories, Tribal governments, and directly to units of local government under section 601(b)(2) of such Act (in this section referred to as a State or government relief payment ).
Each recipient of a State or government relief payment (referred to in this section as a recipient ) shall submit a report on the recipient's use of such payment to the Secretary and the Inspector General of the Treasury using a portal designated by the Secretary for such purpose for each calendar quarter and period described in paragraph (3)(A). Such report shall include the following: The total amount of all State or government relief payments made to the recipient. A detailed list of all projects or activities on which funds from such payments were expended or obligated, including, for each such project or activity— the name of the project or activity; a description of the project or activity; the name of each business, consultant, or contractor used to facilitate the implementation or continuation of the project or activity; and the amount of such funds expended or obligated.
Detailed information on— any loan issued using such funds; any contract or grant financed in whole or in part with such funds, including any contract with an entity described in subparagraph (B)(iii); transfers of such funds made to other government entities; and any direct payments of such funds made by the recipient that equal or exceed $50,000. Detailed information on the extent to which the recipient used a State or government relief payment made to fund operations due to a revenue shortfall, in accordance with subparagraph
(B)of section 601(d)(1) of the Social Security Act ( 42 U.S.C. 801(d)(1) ), including— the total amount of funds from all such payments used for such purpose; the 1 or more revenue sources (such as taxes, fees, or another source of revenue) that contributed to such shortfall; and for each source identified in clause (ii), the amount of the reduction in revenue generated by such source over the period described in subparagraph (A)(ii) of such section. Each recipient shall certify that the information reported with respect to each quarter or period is true, accurate, and complete. Such certification shall be made by an authorized representative of the recipient that has the legal authority to give assurances, make commitments, and enter into contracts on behalf of the recipient. A recipient shall report the data required under paragraph (1)— for the period beginning on March 1, 2020, and ending on June 30, 2020, not later than September 21, 2020; and for each calendar quarter in the period that begins on July 1, 2020, and ends on September 30, 2021 (or, in the case of a recipient for which a date is determined under section 601(d)(1)(B)(iii) of the Social Security Act, the last day of the calendar quarter in which such date occurs), not later than later than 10 days after the end of the calendar quarter. Each recipient and entity described in paragraph
(3)shall maintain, for not less than 5 years after date on the recipient expends all funds from State or government relief payments paid to the recipient and shall make available to the Secretary of the Treasury and the Inspector General of the Department of the Treasury upon request, all documents and financial records of the recipient sufficient to establish the recipient's compliance with section 601(d) of the Social Security Act ( 42 U.S.C. 801(d) ). The documents and records sufficient to establish a recipient's compliance with such section may include— general ledgers and any subsidiary ledgers used to account for the receipt and disbursement of funds from all State or government relief payments made to the recipient; budget records of the recipient for 2019, 2020, and 2021; payroll, time records and other human resource records of the recipient which support costs incurred for payroll expenses related to addressing the public health emergency due to COVID–19 or other use of funds allowable under such section 601(d); receipts of purchases made related to addressing the public health emergency due to COVID–19 or other use of funds allowable under such section 601(d); contracts and subcontracts entered into with funds from any State or government relief payment made to the recipient, and all documents related to such contracts or subcontracts; grant agreements and subgrant agreements entered into with funds from any State or government relief payment made to the recipient, and all documents related to such agreements; all documentation of reports, audits, and other monitoring of contractors, subcontractors, grantees, and subgrantees relating to the use funds from any State or government relief payment made to the recipient; all documentation supporting performance outcomes (if any) of contracts, subcontracts, grants, or subgrants relating to the use of funds from any State or government relief payment made to the recipient; all internal and external email and other electronic communications relating to the use of funds from any State or government relief payment made to the recipients; and all investigative files and inquiry reports (if any) relating to the use of funds from any State or government relief payment made to the recipient. An entity described in this paragraph is the any of the following: An entity that receives a grant or loan funded in whole or in part with funds from a State or government relief payment made to the recipient, and any contractor, subcontractor, or subgrantee of such entity. An entity awarded a contract funded in whole or in part with funds from a State or government relief payment made to the recipient, and any subcontractor of such entity. A governmental entity that receives a payment or transfer of funds that equals or exceeds $50,000, funded in whole or in part with funds from a State or government relief payment made to the recipient. Using data complied under subsection (a), the Inspector General of the Department of the Treasury shall submit a report containing the information described in paragraph
(2)to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate not later than October 1, 2020, and the 1st day of every third month beginning thereafter through January 1, 2021. Each report submitted under paragraph
(1)shall include data on the disbursement and use of funds from State or government relief payments, including with respect to the amounts and recipients of disbursements made— by States receiving such payments to— units of local government (as defined in section 601(g)(2) of the Social Security Act ( 42 U.S.C. 801(g)(2) ); and counties, municipalities, towns, townships, villages, parishes, boroughs, or other units of general government below the State level with a population that does not exceed 500,000; and by the Secretary of the Treasury directly to units of local government (as so defined) under section 601(b)(2) of such Act ( 42 U.S.C. 801(b)(2) ).
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Sec. 402
Accountability for the disbursement and use of State or government relief payments
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