118TH CONGRESS 

2D SESSION S. 5098 

AN ACT 

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, 
2 

†S 5098 ES

1 SECTION 1. SHORT TITLE. 

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

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

4 Accountability Act’’. 

5 SEC. 2. OMB GUIDANCE. 

6 (a) DEFINITIONS.—In this section: 

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

8 agency’’ means an agency described in section 

9 901(b) of title 31, United States Code. 

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

11 the Director of the Office of Management and Budg12 et. 

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

14 control’’ means a process that is— 

15 (A) effected by the management and other 

16 personnel of an entity; and 

17 (B) designed to provide reasonable assur18 ance with respect to the achievement of objec19 tives relating to— 

20 (i) effectiveness and efficiency of oper21 ations; 

22 (ii) reliability of financial reporting; 

23 and 

24 (iii) compliance with applicable law. 

25 (b) GUIDANCE.— 
3 

†S 5098 ES

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

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

3 shall issue guidance to covered agencies for the de4 velopment of plans for internal control that are 

5 ready or adaptable for immediate use in future 

6 emergencies or crises. 

7 (2) CONTENTS.—The guidance issued under 

8 paragraph (1) shall— 

9 (A) be in alignment with the documents of 

10 the Government Accountability Office entitled 

11 ‘‘A Framework for Managing Improper Pay12 ments in Emergency Assistance Programs’’ and 

13 ‘‘A Framework for Managing Fraud Risks in 

14 Federal Programs’’; and 

15 (B) require plans for internal control of 

16 covered agencies to include— 

17 (i) the identification of a senior offi18 cial of the covered agency to be responsible 

19 and accountable for the implementation of 

20 the plan; and 

21 (ii) policies and procedures to time22 ly— 

23 (I) assess the risks of improper 

24 payments and fraud relating to the 

25 implementation of any supplemental 
4 

†S 5098 ES

1 appropriation, or other increase in 

2 budget authority, that may be made 

3 available to the covered agency for a 

4 purpose relating to disaster relief or 

5 response to a public health or other 

6 emergency; and 

7 (II) develop and implement ap8 propriate responses to the risks de9 scribed in subclause (I), including any 

10 changes to internal controls, to ensure 

11 that, to the greatest extent possible, 

12 appropriate controls are in place prior 

13 to the expenditure of funds. 

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

15 date on which guidance is issued under paragraph 

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

17 thereafter, the Director shall review and, as nec18 essary, revise the guidance. 

19 (c) PLAN SUBMISSION.— 

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

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

22 covered agency head shall submit to the Director the 

23 plan of the covered agency required under the guid24 ance issued under subsection (b)(1). 
5 

†S 5098 ES

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

2 the date on which the head of a covered agency sub3 mits a plan under paragraph (1), and not less fre4 quently than once every 3 years thereafter, the head 

5 of each covered agency shall— 

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

7 plan of the covered agency; and 

8 (B) submit to the Director any revised 

9 plan of the covered agency. 

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

11 1 year after the date of the enactment of this Act, 

12 and not less frequently than annually thereafter, the 

13 Director shall submit to Congress, the Committee on 

14 Homeland Security and Governmental Affairs of the 

15 Senate, and the Committee on Oversight and Ac16 countability of the House of Representatives the 

17 plans submitted by covered agencies under this sub18 section. 

19 (d) UNAVAILABILITY OF JUDICIAL REVIEW.—A de20 termination, finding, action, or omission under this section 

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

22 be subject to judicial review. 
6 

†S 5098 ES

1 (e) NO ADDITIONAL FUNDS.—No additional funds 

2 are authorized to be appropriated for the purpose of car3 rying out this Act. 

Passed the Senate December 21 (legislative day, December 16), 2024. 

Attest: 

Secretary. 

118TH CONGRESS 

2D SESSION S. 5098 

AN ACT 

To require certain agencies to develop plans for incrisis, and for other purposes. ternal control in the event of an emergency or