II 

118TH CONGRESS 

2D SESSION S. 5098 

To require certain agencies to develop plans for internal control in the 

event of an emergency or crisis, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 18, 2024 

Mr. LANKFORD (for himself and Mr. PETERS) introduced the following bill; 

which was read twice and referred to the Committee on Homeland Security and Governmental Affairs 

A BILL 

To require certain agencies to develop plans for internal 

control in the event of an emergency or crisis, and for 

other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Taxpayer Resources 

5 Used in Emergencies Accountability Act’’ or the ‘‘TRUE 

6 Accountability Act’’. 

7 SEC. 2. OMB GUIDANCE. 

8 (a) DEFINITIONS.—In this section: 


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1 (1) COVERED AGENCY.—The term ‘‘covered 

2 agency’’ means an agency described in section 

3 901(b) of title 31, United States Code. 

4 (2) DIRECTOR.—The term ‘‘Director’’ means 

5 the Director of the Office of Management and Budg6 et. 

7 (3) INTERNAL CONTROL.—The term ‘‘internal 

8 control’’ means a process that is— 

9 (A) effected by the management and other 

10 personnel of an entity; and 

11 (B) designed to provide reasonable assur12 ance with respect to the achievement of objec13 tives relating to— 

14 (i) effectiveness and efficiency of oper15 ations; 

16 (ii) reliability of financial reporting; 

17 and 

18 (iii) compliance with applicable law. 

19 (b) GUIDANCE.— 

20 (1) IN GENERAL.—Not later than 180 days 

21 after the date of enactment of this Act, the Director 

22 shall issue guidance to covered agencies for the de23 velopment of plans for internal control that are 

24 ready or adaptable for immediate use in future 

25 emergencies or crises. 


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1 (2) CONTENTS.—The guidance issued under 

2 paragraph (1) shall— 

3 (A) be in alignment with the documents of 

4 the Government Accountability Office entitled 

5 ‘‘A Framework for Managing Improper Pay6 ments in Emergency Assistance Programs’’ and 

7 ‘‘A Framework for Managing Fraud Risks in 

8 Federal Programs’’; and 

9 (B) require plans for internal control of 

10 covered agencies to include— 

11 (i) the identification of a senior offi12 cial of the covered agency to be responsible 

13 and accountable for the implementation of 

14 the plan; and 

15 (ii) policies and procedures to time16 ly— 

17 (I) assess the risks of improper 

18 payments and fraud relating to the 

19 implementation of any supplemental 

20 appropriation, or other increase in 

21 budget authority, that may be made 

22 available to the covered agency for a 

23 purpose relating to disaster relief or 

24 response to a public health or other 

25 emergency; and 


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1 (II) develop and implement ap2 propriate responses to the risks de3 scribed in subclause (I), including any 

4 changes to internal controls, to ensure 

5 that, to the greatest extent possible, 

6 appropriate controls are in place prior 

7 to the expenditure of funds. 

8 (3) REVIEW.—Not later than 3 years after the 

9 date on which guidance is issued under paragraph 

10 (1), and not less frequently than once every 3 years 

11 thereafter, the Director shall review and, as nec12 essary, revise the guidance. 

13 (c) PLAN SUBMISSION.— 

14 (1) IN GENERAL.—Not later than 1 year after 

15 the date of enactment of this Act, the head of each 

16 covered agency head shall submit to the Director the 

17 plan of the covered agency required under the guid18 ance issued under subsection (b)(1). 

19 (2) REVISIONS.—Not later than 3 years after 

20 the date on which the head of a covered agency sub21 mits a plan under paragraph (1), and not less fre22 quently than once every 3 years thereafter, the head 

23 of each covered agency shall— 

24 (A) review and, if necessary, revise the 

25 plan of the covered agency; and 


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1 (B) submit to the Director any revised 

2 plan of the covered agency. 

3 (3) SUBMISSION TO CONGRESS.—Not later than 

4 1 year after the date of the enactment of this Act, 

5 and not less frequently than annually thereafter, the 

6 Director shall submit to Congress the plans sub7 mitted by covered agencies under this subsection. 

8 (d) UNAVAILABILITY OF JUDICIAL REVIEW.—A de9 termination, finding, action, or omission under this section 

10 by the Director or the head of a covered agency shall not 

11 be subject to judicial review. 

Æ 


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