I think they are held to a standard of truthfulness - I don't know about "absolute" truthfulness:
...You keep inventing legal standards that don't exist. Issuing a report to Congress - and there are hundreds every year from executive agencies - is not held to a legal standard of absolute truthfulness.
See: U.S. Code, Chapter 18, Sec. 1001. - CHAPTER 47--FRAUD AND FALSE STATEMENTS Statements or entries generally
(a) Except as otherwise provided in this section, whoever, in any matter within the jurisdiction of the executive, legislative, or judicial branch of the Government of the United States, knowingly and willfully -
(1) falsifies, conceals, or covers up by any trick, scheme, or device a material fact;
(2) makes any materially false, fictitious, or fraudulent statement or representation; or
(3) makes or uses any false writing or document knowing the same to contain any materially false, fictitious, or fraudulent statement or entry;
shall be fined under this title or imprisoned not more than 5 years, or both.
(b) Subsection (a) does not apply to a party to a judicial
proceeding, or that party's counsel, for statements, representations, writings or documents submitted by such party or counsel to a judge or magistrate in that proceeding.
(c) With respect to any matter within the jurisdiction of the legislative branch, subsection (a) shall apply only to --
(1) administrative matters, including a claim for payment, a matter related to the procurement of property or services, personnel or employment practices, or support services, or a document required by law, rule, or regulation to be submitted to the Congress or any office or officer within the legislative branch; or
(2) any investigation or review, conducted pursuant to the authority of any committee, subcommittee, commission or office of the Congress, consistent with applicable rules of the House or Senate.
cfsan.fda.gov
Essentialy, this is the "lying to Congress" Code Section. One could debate the meaning of 1001(c)(2) as to whether it applies to the SOTU. It certainly applies to reports by Executive Branch agencies to the respective oversight committees.
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