S. 2851Senate117th Congress (2021-2023)In Committee

Transparency in COVID–19 Expenditures Act

Sponsored by Mike LeeSen. Mike Lee (R-UT)
Introduced September 23, 2021

AI-Generated Summary

Updated February 8, 2026 at 6:53 AM UTC

The Transparency in COVID‑19 Expenditures Act requires the U.S. Comptroller General to audit all federal COVID‑19 relief funding and deliver a report to Congress. It applies to the major pandemic relief laws passed since 2020, such as the CARES Act, the Families First Coronavirus Response Act, and the American Rescue Plan. The goal is to increase accountability and transparency for how these funds were used.

Key Provisions

  • The Comptroller General must conduct an audit of the use of all funding provided under the listed pandemic relief statutes.
  • The audit findings must be reported to Congress.
  • The legislation covered includes the Coronavirus Preparedness and Response Supplemental Appropriations Act (2020), Families First Coronavirus Response Act, CARES Act, Paycheck Protection Program and Health Care Enhancement Act, Divisions M and N of the Consolidated Appropriations Act (2021), and the American Rescue Plan Act of 2021.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Homeland Security and Governmental Affairs.

September 23, 2021

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SenateIntro Referral

Introduced in Senate

September 23, 2021

SenateIntro Referral

Read twice and referred to the Committee on Homeland Security and Governmental Affairs.

September 23, 2021

Floor Debate

5 members

What members said about S. 2851 on the floor

3 Republicans2 Democrats
Mike Lee
Sen. Mike LeeR-UT · Nov 16, 2021

Mr. President, last week, the U.S. Court of Appeals for the Fifth Circuit issued an emergency stay on President Biden's sweeping vaccine mandate. The court granted the stay, citing ``grave statutory…

Mike Lee
Sen. Mike LeeR-UT · Oct 28, 2021

Mr. President, earlier today, President Biden announced his new, revised, supposedly curtailed, social spending plan for America. It seems that the depressing economic numbers, the soaring costs of…

Cynthia M. Lummis
Sen. Cynthia M. LummisR-WY · Oct 28, 2021

Mr. President, I thank the gentleman from Utah. I wish to address the subject of the President's overreaching vaccine mandates. First, we all recognize the devastation caused by the COVID- 19…

Gary C. Peters
Sen. Gary C. PetersD-MI · Oct 28, 2021

Mr. President, I reserve the right to object. I certainly welcome the Senator from Utah's interest in oversight of coronavirus emergency relief funds. There is no question Americans deserve to know…

Amy Klobuchar
Sen. Amy KlobucharD-MN · Apr 14, 2021

Mr. President, I ask unanimous consent for the legislative activities report of the Committee on Rules and Administration during the 116th Congress be printed in the Congressional Record.

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John Cornyn
Sen. John CornynR-TX · Nov 16, 2021

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded.

Bill Text

Latest available legislative text

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Introduced in SenateIssued September 23, 2021

II

117th CONGRESS

1st Session

S. 2851

IN THE SENATE OF THE UNITED STATES

September 23, 2021

Mr. Lee introduced the following bill; which was read twice and referred to the Committee on Homeland Security and Governmental Affairs

A BILL

To require an audit of COVID–19 relief funding.

1.

Short title

This Act may be cited as the Transparency in COVID–19 Expenditures Act.

2.

COVID–19 relief funding audit

(a)

In general

The Comptroller General of the United States shall conduct an audit of the use of all funding provided by the legislation described in subsection (b) and submit a report on the findings of such audit to Congress.

(b)

Legislation

The legislation described in this subsection includes the following:

(1)

The Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (Public Law 116–123).

(2)

The Families First Coronavirus Response Act (Public Law 116–127).

(3)

The Coronavirus Aid, Relief, and Economic Security Act (Public Law 116–136).

(4)

The Paycheck Protection Program and Health Care Enhancement Act (Public Law 116–139).

(5)

Divisions M and N of the Consolidated Appropriations Act, 2021 (Public Law 116–260).

(6)

The American Rescue Plan Act of 2021 (Public Law 117–2).