{
  "legislationId": "119_HR_8340",
  "lastUpdate": "2026-04-22T11:18:17.513Z",
  "history": [
    {
      "timestamp": "2026-04-22T11:18:17.513Z",
      "source_url": "https://www.congress.gov/119/bills/hr8340/BILLS-119hr8340ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8340 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8340 To modify the governmentwide financial management plan, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 16, 2026 Mr. Min (for himself and Mr. Timmons) introduced the following bill; which was referred to the Committee on Oversight and Government Reform _______________________________________________________________________ A BILL To modify the governmentwide financial management plan, 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 ``Taxpayer Funds Oversight and Accountability Act''. SEC. 2. CHIEF FINANCIAL OFFICERS; GOVERNMENTWIDE FINANCIAL MANAGEMENT PLAN. (a) Chief Financial Officer and Deputy Chief Financial Officer.-- Chapter 9 of title 31, United States Code, is amended-- (1) in section 902(a)-- (A) in the matter preceding paragraph (1), by striking ``An'' and inserting ``It shall be the duty and responsibility of each agency Chief Financial Officer to oversee and, unless otherwise specified in law, provide leadership in the areas of budget formulation and execution, planning and performance, risk management, internal controls, financial systems, accounting, and other areas as designated by the Deputy Director of Management under the authorities described in section 503. In carrying out the preceding sentence, each''; (B) in paragraph (3)-- (i) in subparagraph (C), by inserting ``areas and'' before ``systems''; and (ii) in subparagraph (D)-- (I) in clause (iii), by striking ``and'' at the end; (II) in clause (iv), by striking ``performance;'' and inserting ``performance and integration of performance and cost information; and''; and (III) by adding at the end the following: ``(v) annual agency financial statements prepared in accordance with applicable accounting standards as determined by the Director of the Office of Management and Budget consistent with section 3512;''; (C) by redesignating paragraphs (5), (6), (7), and (8) as paragraphs (7), (8), (9), and (11) respectively; (D) by inserting after paragraph (4) the following: ``(5) oversee and provide leadership over the design, implementation, and operation of the internal controls of the agency over financial reporting and key financial management information identified under section 3512(e)(1); ``(6) prepare, in consultation with financial management and other appropriate experts, an agency plan to implement the 4-year financial management plan prepared by the Director of the Office of Management and Budget under section 3512(a)(2) of this title and to achieve and sustain effective financial management in the agency, which shall-- ``(A) be completed within 120 days after the issuance of a governmentwide plan under such section 3512(a)(2); ``(B) be revised as determined necessary by the Chief Financial Officer and the Director of the Office of Management and Budget; ``(C) include financial management metrics against which the financial management performance of the agency shall be assessed; and ``(D) be submitted upon completion or revision to the head of the agency, the Director of the Office of Management and Budget, the Comptroller General, and appropriate committees of Congress, and be made publicly available;''; (E) in paragraph (7), as so redesignated-- (i) by striking subparagraph (A); (ii) by redesignating subparagraphs (B) through (E) as subparagraphs (A) through (D), respectively; and (iii) in subparagraph (C), as so redesignated, by adding ``and'' at the end; (F) in paragraph (8), as so redesignated-- (i) in the matter preceding subparagraph (A), by striking ``and the Director of the Office of Management and Budget,'' and inserting ``, the Director of the Office of Management and Budget, the Comptroller General, and appropriate committees of Congress, which shall be made publicly available and''; (ii) in subparagraph (A), by striking ``agency;'' and inserting ``agency, including-- ``(i) the progress of the agency in implementing the agency plan described in paragraph (5); ``(ii) the progress of the agency in implementing the governmentwide 4-year financial management plan prepared by the Director of the Office of Management and Budget under section 3512(a)(2) of this title; and ``(iii) the performance of the agency against financial management metrics established by the Director of the Office of Management and Budget;''; and (iii) in subparagraph (D)-- (I) by striking ``of the reports'' and inserting ``of-- ``(i) the reports''; (II) in clause (i), as so designated, by striking ``the amendments made by the Federal Managers' Financial Integrity Act of 1982 (Public law 97-255); and'' and inserting ``section 3512(d) of this title;''; and (III) by adding at the end the following: ``(ii) the reporting of the agency under the Federal Financial Management Improvement Act of 1996 (31 U.S.C. 3512 note); and''; (G) in paragraph (9), as so redesignated-- (i) by striking ``monitor the'' and insert ``manage the formulation and''; and (ii) by striking ``, and prepare and submit to the head of the agency timely performance reports; and'' and inserting a semicolon; (H) by inserting after paragraph (9), as so redesignated, the following: ``(10) coordinate with the responsible agency official to ensure performance and cost information are linked, including in the preparation and submission to the head of the agency of timely performance reports that incorporate cost information;''; (I) in paragraph (11), as so redesignated-- (i) by inserting ``inflation and'' before ``costs''; and (ii) by striking the period at the end and inserting ``; and''; and (J) by adding at the end the following: ``(12) coordinate with senior agency personnel, including those with statutory, regulatory, and related policy responsibility, which may include the Chief Data Officer, Chief Information Officer, Chief Performance Officer, Chief Acquisition Officer, Chief Risk Officer, and Chief Evaluation Officer of the agency on-- ``(A) the exercise of authorities under this subsection; and ``(B) the strategic planning, performance measurement and reporting, and risk management functions of the agency.''; and (2) in section 903-- (A) in subsection (a), by inserting ``and who shall assist the agency Chief Financial Officer in the performance of each of the duties of the agency Chief Financial Officer under this chapter'' after ``matters''; and (B) by adding at the end the following: ``(c) Notwithstanding subchapter III of chapter 33 of title 5, in the event of a vacancy in the position of Chief Financial Officer of an agency, the Deputy Chief Financial Officer of the agency shall serve as the acting Chief Financial Officer.''. (b) Governmentwide Financial Management Plan.--Section 3512 of title 31, United States Code, is amended-- (1) in subsection (a)-- (A) in paragraph (1), by striking ``a financial management status report and a governmentwide 5-year financial management plan'' and inserting ``a governmentwide 4-year financial management plan, to be included within the President's Management Agenda, and a financial management status report''; (B) by striking paragraph (2); (C) by redesignating paragraph (3) as paragraph (2); (D) in paragraph (2), as so redesignated-- (i) in subparagraph (A)-- (I) by striking ``5-year'' and inserting ``4-year''; (II) by striking ``shall describe'' and inserting the following: ``shall-- ``(i) describe''; (III) in clause (i), as so designated, by striking ``5 fiscal years to improve the financial management of the Federal Government.'' and inserting ``4 fiscal years to improve the financial management of the Federal Government in a manner that is strategic, comprehensive, and cost- effective; and''; and (IV) by adding at the end the following: ``(ii) be developed in consultation with the Chief Financial Officers Council and, as appropriate, other councils and financial management experts as determined by the Director of the Office of Management and Budget. in consultation with the Chief Financial Officers Council.''; and (ii) in subparagraph (B)-- (I) in the matter preceding clause (i), by striking ``5-year'' and inserting ``4-year''; (II) in clause (iii)-- (aa) by striking ``for developing'' and inserting ``for improving financial management systems, including-- ``(I) developing''; and (bb) by adding at the end the following: ``(II) describing how performance and cost information are linked in order to facilitate effective and efficient decision making; ``(III) eliminating duplicative and unnecessary systems and activities; and ``(IV) identifying opportunities for agencies to share systems and services and encouraging agencies to do so where practicable;''; (III) by striking clause (iv); (IV) by redesignating clause (v) as clause (iv); (V) by inserting after clause (iv), as so redesignated, the following: ``(v) provide a strategy for reporting performance and cost information;''; (VI) in clause (vi), by striking ``5-year'' and inserting ``4-year''; (VII) in clause (vii), by striking ``identify'' and inserting ``provide a strategy for strengthening the Federal financial management workforce, including identification of''; (VIII) in clause (viii), by striking ``and'' at the end; (IX) by redesignating clause (ix) as clause (x); (X) by inserting after clause (viii) the following: ``(ix) include financial management metrics against which the performance of executive agencies can be assessed; and''; and (XI) in clause (x), as so redesignated, by striking ``5-year'' and inserting ``4-year''; (E) by inserting after paragraph (2) the following: ``(3) A financial management status report under this subsection shall include-- ``(A) a description and analysis of the status of financial management in the executive branch, including the progress made towards implementing the governmentwide 4-year financial management plan, and the status of remaining challenges to implementing the governmentwide 4-year financial management plan; ``(B) a summary of the performance of agencies against the metrics developed and identified by the Director of the Office of Management and Budget in the governmentwide 4-year financial management plan; ``(C) a summary of the most recently completed financial statements-- ``(i) of Federal agencies under section 3515 of this title; and ``(ii) of Government corporations; ``(D) a summary of the most recently completed financial statement audits and reports-- ``(i) of Federal agencies under subsections (e) and (f) of section 3521 of this title; and ``(ii) of Government corporations; ``(E) a summary of reports on internal accounting and administrative control systems submitted to the President and Congress under subsection (d); ``(F) a listing of agencies whose financial management systems do not comply substantially with the requirements of section 803(a) of the Federal Financial Management Improvement Act of 1996 (31 U.S.C. 3512 note), and a summary statement of the efforts underway to remedy the noncompliance; and ``(G) any other information the Director considers appropriate to fully inform Congress regarding the financial management of the Federal Government.''; (F) in paragraph (4)-- (i) in subparagraph (A)-- (I) by striking ``15 months after the date of the enactment of this subsection'' and inserting ``12 months after the date of the enactment of the Taxpayer Funds Oversight and Accountability Act''; and (II) by striking ``5-year'' and inserting ``4-year''; (ii) in subparagraph (B)-- (I) in clause (i)-- (aa) by striking ``Not later than January 31 of each year thereafter'' and inserting ``At a minimum, concurrently with the submission of the budget of the United States Government under section 1105(a) of this title made in the first full fiscal year following any year in which the term of the President commences under section 101 of title 3''; (bb) by striking ``financial management status report and a revised governmentwide 5-year'' and inserting ``governmentwide 4- year''; and (cc) by striking ``5 fiscal years'' and all that follows through the period at the end and inserting ``4 fiscal years.''; and (II) in clause (ii)-- (aa) by striking ``revised governmentwide 5-year'' and inserting ``governmentwide 4- year''; and (bb) by striking ``paragraph (3)(B)(viii)'' and inserting ``paragraph (2)(B)(viii)''; and (iii) by adding at the end the following: ``(C) Each year, concurrently with the submission of the budget of the United States Government under section 1105(a) of this title, the Director of the Office of Management and Budget shall submit to the appropriate committees of Congress and the Comptroller General a financial management status report.''; and (G) by striking paragraph (5); (2) in subsection (d)(2)-- (A) in subparagraph (A), by striking ``and'' at the end; (B) in subparagraph (B), by striking the period at the end and inserting ``; and''; and (C) by adding at the end the following: ``(C) a separate report on the results of the assessment and conclusion required under subsection (e)(2).''; (3) by redesignating subsections (e), (f), and (g) as subsections (f), (g), and (h), respectively; and (4) by inserting after subsection (d) the following: ``(e) The head of each executive agency shall-- ``(1) in establishing the internal accounting and administrative controls under subsection (c), identify the key financial management information needed for effective financial management and decision making, which shall include a consideration of-- ``(A) the agency spending data required to be published under the Federal Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note); and ``(B) the information used by the agency to report on improper payments under section 3352 of this title; and ``(2) annually assess and make a conclusion on the effectiveness of the internal controls of the executive agency over financial reporting and key financial management information identified under paragraph (1), consistent with guidance provided by the Director of the Office of Management and Budget.''. (c) Technical and Conforming Amendment.--Section 3348(e) of title 5, United States Code, is amended-- (1) in paragraph (3), by adding ``or'' at the end; (2) by striking paragraph (4); and (3) by redesignating paragraph (5) as paragraph (4). <all>\n\nSUMMARY TO EVALUATE:\nTitle: New rules for government spending: more oversight and public transparency\nSummary: The act requires government agencies to be more accountable for every dollar spent. New regulations will allow citizens to more easily check if their taxes are being used efficiently and transparently.\nKey Points: Agencies must publicly demonstrate whether spent money achieved the intended results., Introduction of 4-year financial plans to better manage budgets and avoid waste., Increased transparency of financial reports, making them easier for every citizen to access., Strengthening internal controls to reduce improper or unjustified payments.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-22T11:14:37.541Z",
      "source_url": "https://www.congress.gov/119/bills/hr8340/BILLS-119hr8340ih.xml",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n119 HR 8340 IH: Taxpayer Funds Oversight and Accountability Act U.S. House of Representatives 2026-04-16 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS2d SessionH. R. 8340IN THE HOUSE OF REPRESENTATIVESApril 16, 2026Mr. Min (for himself and Mr. Timmons) introduced the following bill; which was referred to the Committee on Oversight and Government ReformA BILLTo modify the governmentwide financial management plan, and for other purposes. 1.Short titleThis Act may be cited as the Taxpayer Funds Oversight and Accountability Act. 2.Chief financial officers; governmentwide financial management plan (a)Chief financial officer and deputy chief financial officerChapter 9 of title 31, United States Code, is amended— (1)in section 902(a)— (A)in the matter preceding paragraph (1), by striking An and inserting It shall be the duty and responsibility of each agency Chief Financial Officer to oversee and, unless otherwise specified in law, provide leadership in the areas of budget formulation and execution, planning and performance, risk management, internal controls, financial systems, accounting, and other areas as designated by the Deputy Director of Management under the authorities described in section 503. In carrying out the preceding sentence, each; (B)in paragraph (3)— (i)in subparagraph (C), by inserting areas and before systems; and (ii)in subparagraph (D)— (I)in clause (iii), by striking and at the end; (II)in clause (iv), by striking performance; and inserting performance and integration of performance and cost information; and; and (III)by adding at the end the following: (v)annual agency financial statements prepared in accordance with applicable accounting standards as determined by the Director of the Office of Management and Budget consistent with section 3512;; (C)by redesignating paragraphs (5), (6), (7), and (8) as paragraphs (7), (8), (9), and (11) respectively; (D)by inserting after paragraph (4) the following: (5)oversee and provide leadership over the design, implementation, and operation of the internal controls of the agency over financial reporting and key financial management information identified under section 3512(e)(1); (6)prepare, in consultation with financial management and other appropriate experts, an agency plan to implement the 4-year financial management plan prepared by the Director of the Office of Management and Budget under section 3512(a)(2) of this title and to achieve and sustain effective financial management in the agency, which shall— (A)be completed within 120 days after the issuance of a governmentwide plan under such section 3512(a)(2); (B)be revised as determined necessary by the Chief Financial Officer and the Director of the Office of Management and Budget; (C)include financial management metrics against which the financial management performance of the agency shall be assessed; and (D)be submitted upon completion or revision to the head of the agency, the Director of the Office of Management and Budget, the Comptroller General, and appropriate committees of Congress, and be made publicly available;; (E)in paragraph (7), as so redesignated— (i)by striking subparagraph (A); (ii)by redesignating subparagraphs (B) through (E) as subparagraphs (A) through (D), respectively; and (iii)in subparagraph (C), as so redesignated, by adding and at the end; (F)in paragraph (8), as so redesignated— (i)in the matter preceding subparagraph (A), by striking and the Director of the Office of Management and Budget, and inserting , the Director of the Office of Management and Budget, the Comptroller General, and appropriate committees of Congress, which shall be made publicly available and; (ii)in subparagraph (A), by striking agency; and inserting agency, including— (i)the progress of the agency in implementing the agency plan described in paragraph (5); (ii)the progress of the agency in implementing the governmentwide 4-year financial management plan prepared by the Director of the Office of Management and Budget under section 3512(a)(2) of this title; and (iii)the performance of the agency against financial management metrics established by the Director of the Office of Management and Budget;; and (iii)in subparagraph (D)— (I)by striking of the reports and inserting of— (i)the reports; (II)in clause (i), as so designated, by striking the amendments made by the Federal Managers’ Financial Integrity Act of 1982 (Public law 97–255); and and inserting section 3512(d) of this title;; and (III)by adding at the end the following: (ii)the reporting of the agency under the Federal Financial Management Improvement Act of 1996 (31 U.S.C. 3512 note); and; (G)in paragraph (9), as so redesignated— (i)by striking monitor the and insert manage the formulation and; and (ii)by striking , and prepare and submit to the head of the agency timely performance reports; and and inserting a semicolon; (H)by inserting after paragraph (9), as so redesignated, the following: (10)coordinate with the responsible agency official to ensure performance and cost information are linked, including in the preparation and submission to the head of the agency of timely performance reports that incorporate cost information;; (I)in paragraph (11), as so redesignated— (i)by inserting inflation and before costs; and (ii)by striking the period at the end and inserting ; and; and (J)by adding at the end the following: (12)coordinate with senior agency personnel, including those with statutory, regulatory, and related policy responsibility, which may include the Chief Data Officer, Chief Information Officer, Chief Performance Officer, Chief Acquisition Officer, Chief Risk Officer, and Chief Evaluation Officer of the agency on— (A)the exercise of authorities under this subsection; and (B)the strategic planning, performance measurement and reporting, and risk management functions of the agency.; and (2)in section 903— (A)in subsection (a), by inserting and who shall assist the agency Chief Financial Officer in the performance of each of the duties of the agency Chief Financial Officer under this chapter after matters; and (B)by adding at the end the following: (c)Notwithstanding subchapter III of chapter 33 of title 5, in the event of a vacancy in the position of Chief Financial Officer of an agency, the Deputy Chief Financial Officer of the agency shall serve as the acting Chief Financial Officer.. (b)Governmentwide financial management planSection 3512 of title 31, United States Code, is amended— (1)in subsection (a)— (A)in paragraph (1), by striking a financial management status report and a governmentwide 5-year financial management plan and inserting a governmentwide 4-year financial management plan, to be included within the President’s Management Agenda, and a financial management status report; (B)by striking paragraph (2); (C)by redesignating paragraph (3) as paragraph (2); (D)in paragraph (2), as so redesignated— (i)in subparagraph (A)— (I)by striking 5-year and inserting 4-year; (II)by striking shall describe and inserting the following: shall— (i)describe; (III)in clause (i), as so designated, by striking 5 fiscal years to improve the financial management of the Federal Government. and inserting 4 fiscal years to improve the financial management of the Federal Government in a manner that is strategic, comprehensive, and cost-effective; and; and (IV)by adding at the end the following: (ii)be developed in consultation with the Chief Financial Officers Council and, as appropriate, other councils and financial management experts as determined by the Director of the Office of Management and Budget. in consultation with the Chief Financial Officers Council.; and (ii)in subparagraph (B)— (I)in the matter preceding clause (i), by striking 5-year and inserting 4-year; (II)in clause (iii)— (aa)by striking for developing and inserting for improving financial management systems, including— (I)developing; and (bb)by adding at the end the following: (II)describing how performance and cost information are linked in order to facilitate effective and efficient decision making; (III)eliminating duplicative and unnecessary systems and activities; and (IV)identifying opportunities for agencies to share systems and services and encouraging agencies to do so where practicable;; (III)by striking clause (iv); (IV)by redesignating clause (v) as clause (iv); (V)by inserting after clause (iv), as so redesignated, the following: (v)provide a strategy for reporting performance and cost information;; (VI)in clause (vi), by striking 5-year and inserting 4-year; (VII)in clause (vii), by striking identify and inserting provide a strategy for strengthening the Federal financial management workforce, including identification of; (VIII)in clause (viii), by striking and at the end; (IX)by redesignating clause (ix) as clause (x); (X)by inserting after clause (viii) the following: (ix)include financial management metrics against which the performance of executive agencies can be assessed; and; and (XI)in clause (x), as so redesignated, by striking 5-year and inserting 4-year; (E)by inserting after paragraph (2) the following: (3)A financial management status report under this subsection shall include— (A)a description and analysis of the status of financial management in the executive branch, including the progress made towards implementing the governmentwide 4-year financial management plan, and the status of remaining challenges to implementing the governmentwide 4-year financial management plan; (B)a summary of the performance of agencies against the metrics developed and identified by the Director of the Office of Management and Budget in the governmentwide 4-year financial management plan; (C)a summary of the most recently completed financial statements— (i)of Federal agencies under section 3515 of this title; and (ii)of Government corporations; (D)a summary of the most recently completed financial statement audits and reports— (i)of Federal agencies under subsections (e) and (f) of section 3521 of this title; and (ii)of Government corporations; (E)a summary of reports on internal accounting and administrative control systems submitted to the President and Congress under subsection (d); (F)a listing of agencies whose financial management systems do not comply substantially with the requirements of section 803(a) of the Federal Financial Management Improvement Act of 1996 (31 U.S.C. 3512 note), and a summary statement of the efforts underway to remedy the noncompliance; and (G)any other information the Director considers appropriate to fully inform Congress regarding the financial management of the Federal Government.; (F)in paragraph (4)— (i)in subparagraph (A)— (I)by striking 15 months after the date of the enactment of this subsection and inserting 12 months after the date of the enactment of the Taxpayer Funds Oversight and Accountability Act; and (II)by striking 5-year and inserting 4-year; (ii)in subparagraph (B)— (I)in clause (i)— (aa)by striking Not later than January 31 of each year thereafter and inserting At a minimum, concurrently with the submission of the budget of the United States Government under section 1105(a) of this title made in the first full fiscal year following any year in which the term of the President commences under section 101 of title 3; (bb)by striking financial management status report and a revised governmentwide 5-year and inserting governmentwide 4-year; and (cc)by striking 5 fiscal years and all that follows through the period at the end and inserting 4 fiscal years.; and (II)in clause (ii)— (aa)by striking revised governmentwide 5-year and inserting governmentwide 4-year; and (bb)by striking paragraph (3)(B)(viii) and inserting paragraph (2)(B)(viii); and (iii)by adding at the end the following: (C)Each year, concurrently with the submission of the budget of the United States Government under section 1105(a) of this title, the Director of the Office of Management and Budget shall submit to the appropriate committees of Congress and the Comptroller General a financial management status report.; and (G)by striking paragraph (5); (2)in subsection (d)(2)— (A)in subparagraph (A), by striking and at the end; (B)in subparagraph (B), by striking the period at the end and inserting ; and; and (C)by adding at the end the following: (C)a separate report on the results of the assessment and conclusion required under subsection (e)(2).; (3)by redesignating subsections (e), (f), and (g) as subsections (f), (g), and (h), respectively; and (4)by inserting after subsection (d) the following: (e)The head of each executive agency shall— (1)in establishing the internal accounting and administrative controls under subsection (c), identify the key financial management information needed for effective financial management and decision making, which shall include a consideration of— (A)the agency spending data required to be published under the Federal Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note); and (B)the information used by the agency to report on improper payments under section 3352 of this title; and (2)annually assess and make a conclusion on the effectiveness of the internal controls of the executive agency over financial reporting and key financial management information identified under paragraph (1), consistent with guidance provided by the Director of the Office of Management and Budget.. (c)Technical and conforming amendmentSection 3348(e) of title 5, United States Code, is amended— (1)in paragraph (3), by adding or at the end; (2)by striking paragraph (4); and (3)by redesignating paragraph (5) as paragraph (4).\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Zarządzanie pieniędzmi podatników: nowe zasady kontroli i jawności wydatków państwa\",\n  \"pl_summary\": \"Ustawa nakłada na urzędy państwowe obowiązek dokładniejszego rozliczania się z każdej wydanej złotówki. Dzięki nowym przepisom obywatele będą mogli łatwiej sprawdzić, czy ich podatki są wykorzystywane w sposób gospodarny i przejrzysty.\",\n  \"pl_key_points\": [\n    \"Urzędy muszą publicznie pokazywać, czy wydane pieniądze przyniosły zamierzone efekty.\",\n    \"Wprowadzenie 4-letnich planów finansowych, aby lepiej zarządzać budżetem i unikać marnotrawstwa.\",\n    \"Większa jawność raportów finansowych, do których każdy obywatel będzie miał łatwiejszy dostęp.\",\n    \"Wzmocnienie kontroli wewnętrznej w celu ograniczenia błędnych lub nieuzasadnionych płatności.\"\n  ],\n  \"eng_ai_title\": \"New rules for government spending: more oversight and public transparency\",\n  \"eng_summary\": \"The act requires government agencies to be more accountable for every dollar spent. New regulations will allow citizens to more easily check if their taxes are being used efficiently and transparently.\",\n  \"eng_key_points\": [\n    \"Agencies must publicly demonstrate whether spent money achieved the intended results.\",\n    \"Introduction of 4-year financial plans to better manage budgets and avoid waste.\",\n    \"Increased transparency of financial reports, making them easier for every citizen to access.\",\n    \"Strengthening internal controls to reduce improper or unjustified payments.\"\n  ],\n  \"de_ai_title\": \"Neue Regeln für Staatsausgaben: Mehr Aufsicht und öffentliche Transparenz\",\n  \"de_summary\": \"Das Gesetz verpflichtet Regierungsbehörden zu einer genaueren Rechenschaftslegung über jeden ausgegebenen Dollar. Neue Vorschriften ermöglichen es den Bürgern, leichter zu prüfen, ob ihre Steuern effizient und transparent verwendet werden.\",\n  \"de_key_points\": [\n    \"Behörden müssen öffentlich nachweisen, ob die ausgegebenen Gelder die beabsichtigten Ergebnisse erzielt haben.\",\n    \"Einführung von 4-Jahres-Finanzplänen zur besseren Budgetverwaltung und Vermeidung von Verschwendung.\",\n    \"Erhöhte Transparenz von Finanzberichten, die für jeden Bürger leichter zugänglich gemacht werden.\",\n    \"Stärkung der internen Kontrollen zur Reduzierung unzulässiger oder ungerechtfertigter Zahlungen.\"\n  ],\n  \"fr_ai_title\": \"Nouvelles règles pour les dépenses publiques : plus de surveillance et de transparence\",\n  \"fr_summary\": \"La loi oblige les agences gouvernementales à rendre des comptes plus précis sur chaque dollar dépensé. Les nouvelles réglementations permettront aux citoyens de vérifier plus facilement si leurs impôts sont utilisés de manière efficace et transparente.\",\n  \"fr_key_points\": [\n    \"Les agences doivent démontrer publiquement si l'argent dépensé a permis d'atteindre les résultats escomptés.\",\n    \"Introduction de plans financiers sur 4 ans pour mieux gérer les budgets et éviter le gaspillage.\",\n    \"Transparence accrue des rapports financiers, les rendant plus faciles d'accès pour chaque citoyen.\",\n    \"Renforcement des contrôles internes pour réduire les paiements irréguliers ou injustifiés.\"\n  ],\n  \"es_ai_title\": \"Nuevas reglas para el gasto público: más supervisión y transparencia ciudadana\",\n  \"es_summary\": \"La ley exige que las agencias gubernamentales rindan cuentas de manera más precisa por cada dólar gastado. Las nuevas regulaciones permitirán a los ciudadanos comprobar más fácilmente si sus impuestos se utilizan de forma eficiente y transparente.\",\n  \"es_key_points\": [\n    \"Las agencias deben demostrar públicamente si el dinero gastado logró los resultados previstos.\",\n    \"Introducción de planes financieros de 4 años para gestionar mejor los presupuestos y evitar el despilfarro.\",\n    \"Mayor transparencia en los informes financieros, facilitando el acceso a cualquier ciudadano.\",\n    \"Refuerzo de los controles internos para reducir los pagos indebidos o injustificados.\"\n  ],\n  \"it_ai_title\": \"Nuove regole per la spesa pubblica: più vigilanza e trasparenza per i cittadini\",\n  \"it_summary\": \"La legge impone alle agenzie governative di rendere conto in modo più preciso di ogni dollaro speso. Le nuove norme permetteranno ai cittadini di verificare più facilmente se le loro tasse sono utilizzate in modo efficiente e trasparente.\",\n  \"it_key_points\": [\n    \"Le agenzie devono dimostrare pubblicamente se il denaro speso ha raggiunto i risultati previsti.\",\n    \"Introduzione di piani finanziari quadriennali per gestire meglio i budget ed evitare sprechi.\",\n    \"Maggiore trasparenza dei rapporti finanziari, rendendoli più accessibili a ogni cittadino.\",\n    \"Rafforzamento dei controlli interni per ridurre i pagamenti impropri o ingiustificati.\"\n  ],\n  \"nl_ai_title\": \"Nieuwe regels voor overheidsuitgaven: meer toezicht en publieke transparantie\",\n  \"nl_summary\": \"De wet verplicht overheidsinstanties om nauwkeuriger verantwoording af te leggen over elke uitgegeven dollar. Nieuwe regels maken het voor burgers makkelijker om te controleren of hun belastinggeld efficiënt en transparant wordt gebruikt.\",\n  \"nl_key_points\": [\n    \"Instanties moeten publiekelijk aantonen of uitgegeven geld de beoogde resultaten heeft opgeleverd.\",\n    \"Invoering van 4-jarige financiële plannen om budgetten beter te beheren en verspilling te voorkomen.\",\n    \"Verhoogde transparantie van financiële rapporten, waardoor ze voor elke burger toegankelijker worden.\",\n    \"Versterking van interne controles om onjuiste of onterechte betalingen te verminderen.\"\n  ],\n  \"pt_ai_title\": \"Novas regras para gastos governamentais: mais fiscalização e transparência pública\",\n  \"pt_summary\": \"A lei exige que as agências governamentais prestem contas de forma mais precisa por cada dólar gasto. Novos regulamentos permitirão que os cidadãos verifiquem mais facilmente se os seus impostos estão a ser utilizados de forma eficiente e transparente.\",\n  \"pt_key_points\": [\n    \"As agências devem demonstrar publicamente se o dinheiro gasto atingiu os resultados pretendidos.\",\n    \"Introdução de planos financeiros de 4 anos para gerir melhor os orçamentos e evitar desperdícios.\",\n    \"Maior transparência dos relatórios financeiros, tornando-os mais fáceis de aceder para todos os cidadãos.\",\n    \"Reforço dos controlos internos para reduzir pagamentos indevidos ou injustificados.\"\n  ],\n  \"category\": [\n    \"Economy\",\n    \"Courts and Law\"\n  ]\n}"
    }
  ]
}