#aai? ,,congress  #b;d ,session  ,h4 ,r4
 #hdff  ,,an ,,act  ,to require c]ta9   
ag5cies to develop plans = int]nal      
control 9 ! ev5t ( an em]g5cy or crisis1
 & = o!r purposes4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,taxpay] ,res\rces
 ,us$ 9 ,em]g5cies ,acc\ntability ,act  
or ! ,,true ,acc\ntability ,act4  #b4   
,,omb guidance  7a7 ,plans = em]g5cy    
sp5d+ ,sub*apt] ,,iv ( *apt] #cc ( title
 #ca1 ,unit$ ,/ates ,code is am5d$ by   
add+ at ! end ! foll[+ new section3     
#ccei4 ,requirem5t = f9ancial &         
adm9i/rative controls = em]g5cy sp5d+   
7a7 ,def9itions ,9 ?is section3 7#a7    
,cov]$ ag5cy ,! t]m cov]$ ag5cy means an
 ag5cy describ$ 9 section #ija7;b74     
7#b7 ,director ,! t]m ,director means ! 
,director ( ! ,(fice ( ,managem5t &     
,budget4  7#c7 ,int]nal control ,! t]m  
int]nal control means a process t is--  
7,a7 affect$ by ! managem5t & o!r       
p]sonnel ( an entity2 &  7,b7 design$ to
 provide reasonable assurance ) respect 
to ! a*ievem5t ( objectives relat+ to-- 

7i7 effectiv5ess & effici5cy (          
op]ations2  7ii7 reliability ( f9ancial 
report+2 &  7iii7 compliance )          
applicable law4  7b7 ,guidance  7#a7 ,9 
g5]al ,n lat] ?an #ahj days aft] ! date 
( ! enactm5t ( ?is section1 ! ,director 
%all issue1 & e #c ye>s !reaft] review &
 if necess>y update1 guidance to cov]$  
ag5cies = ! developm5t ( plans = int]nal
 control t are ready or adaptable =     
imm$iate use 9 a future disa/]1 p&emic1 
economic relief1 or o!r su* em]g5cy     
supplem5tal appropriations legislative  
measure4  7#b7 ,cont5ts ,! guidance     
issu$ "u p>agraph 7#a7 %all-- 7,a7      
incorporate relevant gov]nm5twide       
docum5ts & be/ practices = prev5t+      
improp] paym5ts & mitigat+ fraud risks 9
 ,f$]al programs1 includ+ ! docum5ts ( !
 ,gov]nm5t ,acc\ntability ,(fice entitl$
 ,a ,framework = ,manag+ ,improp]       
,paym5ts 9 ,em]g5cy ,assi/ance ,programs
 & ,a ,framework = ,manag+ ,fraud ,risks
 9 ,f$]al ,programs 7or any successor   
docum5ts72 &  7,b7 require a plan =     

int]nal control ( ea* cov]$ ag5cy t %all
 include-- 7i7 ! id5tification ( a s5ior
 (ficial ( ! cov]$ ag5cy to be          
responsible & acc\ntable = !            
implem5tation ( ! plan2 &  7ii7 policies
 & proc$ures to timely-- 7,i7 9         
accordance ) p>agraph 7#c71 assess !    
risks ( improp] paym5ts & fraud relat+  
to ! implem5tation ( any supplem5tal    
appropriation1 or o!r increase 9 budget 
au?ority1 t may be made available to !  
cov]$ ag5cy = a purpose relat+ to       
implem5t+ a disa/]1 p&emic1 economic    
relief1 or o!r su* em]g5cy supplem5tal  
appropriations legislative measure2     
7,,ii7 develop & implem5t mitigation    
/rategies to r$uce ! risks describ$ 9   
subclause 7,i71 includ+ any *ange to    
int]nal controls1 to ensure t1 to !     
greate/ ext5t possible1 appropriate     
controls are 9 place prior to !         
exp5diture ( funds2 &  7,,iii7 adopt    
real-"t1 data driv5 paym5t monitor+     
te*niques to id5tify & r$uce improp] &  
fraudul5t paym5ts1 su* z anomaly        

detection1 volume plausibility *ecks1 & 
network analysis4  7#c7 ,assessm5t (    
risk ,! assessm5t ( risk requir$ by     
p>agraph 7#b77;,b77ii77,i7 %all include 
a sub/antive evaluation ( ! risk (      
f9ancial loss to ! ,f$]al ,gov]nm5t     
caus$ by improp] paym5ts & fraud t %all 
include ) respect to ! relevant ag5cy   
program or activity-- 7,a7 an assessm5t 
( ! likelihood & impact ( inh]5t risks  
affect+ ! ag5cy program or activity2    
7,b7 an id5tification ( ! risk tol]ance2
 &  7,c7 an assessm5t ( ! suitability ( 
exi/+ controls & prioritization (       
residual risks4  7c7 ,plan submission   
7#a7 ,9 g5]al ,n lat] ?an #a ye> aft] ! 
date ( ! enactm5t ( ?is section1 ! head 
( ea* cov]$ ag5cy %all submit to !      
,director ! plan requir$ by subsection  
7b77#b77;,b74  7#b7 ,revisions ,n lat]  
?an #c ye>s aft] ! date on :i* ! head ( 
a cov]$ ag5cy submits a plan "u p>agraph
 7#a71 & n less frequ5tly ?an once e #c 
ye>s !reaft]1 ! head ( ea* cov]$ ag5cy  
%all--  7,a7 review &1 if necess>y1     

revise ! plan ( ! cov]$ ag5cy2 &  7,b7  
submit to ! ,director any revis$ plan ( 
! cov]$ ag5cy4  7#c7 ,submission to     
,congress ,n lat] ?an #ae mon?s aft] !  
date ( ! enactm5t ( ?is section1 & n    
less frequ5tly ?an annually !reaft]1 !  
,director %all assemble & submit to !   
,committee on ,homel& ,security &       
,gov]nm5tal ,affairs ( ! ,s5ate & !     
,committee on ,ov]sight & ,gov]nm5t     
,re=m ( ! ,h\se ( ,repres5tatives !     
plans submitt$ by cov]$ ag5cies "u      
p>agraph 7#a7 & a summ>y ( ! plans to   
help ag5cies prep>e to implem5t su*     
plans1 includ+ any action plann$ to     
h>monize ! ag5cy programs & activities &
 any legislative recomm5dations = a     
future disa/]1 p&emic1 economic relief1 
or o!r em]g5cy supplem5tal              
appropriation4  7d7 ,aft]-action review 
7#a7 ,9 g5]al ,n lat] ?an #ahj days aft]
 ! initial obligation ( funds "u any    
em]g5cy supplem5tal appropriations      
legislative measure = a disa/]1 p&emic1 
economic relief1 or o!r em]g5cy1 ! head 

( ea* cov]$ ag5cy t obligates su* funds 
%all submit1 9 consultation ) !         
,inspector ,g5]al ( ! cov]$ ag5cy1 to ! 
,director an aft]-action review ( !     
implem5tation ( ! plan requir$ by       
subsection 7b77#b77;,b7 relevant to su* 
em]g5cy supplem5tal appropriations      
legislative measure4  7#b7 ,cont5ts ,ea*
 aft]-action review requir$ by p>agraph 
7#a7 %all include ! foll[+3 7,a7 ,an    
assessm5t ( ! effectiv5ess ( ! int]nal  
controls implem5t$ pursuant to !        
relevant plan 9 prev5t+ & detect+       
improp] paym5ts & fraud1 includ+ !      
effectiv5ess ( any real-"t1 data driv5  
paym5t monitor+ te*niques us$ to id5tify
 & r$uce improp] paym5ts & fraud4  7,b7 
,a description ( any significant control
 failures or gaps & any fraud risks     
id5tifi$ dur+ su* implem5tation4  7,c7  
,a summ>y ( ! numb] & am\nt ( improp]   
paym5ts made p] ag5cy program or        
activity4  7,d7 ,an explanation ( any   
plan to recov] any funds lo/ z a result 
( any su* improp] paym5t4  7,e7 ,any    

recomm5dations = improv+ int]nal        
controls = future em]g5cy supplem5tal   
appropriations legislative measures4    
7#c7 ,incorporation ,! ,director %all   
incorporate ! f9d+s ( ea* aft]-action   
review requir$ by p>agraph 7#a7 into ea*
 submission requir$ "u subsection       
7c77#c71 includ+ by id5tify+ common     
*all5ges1 effective practices1 &        
opportunities to improve int]nal        
controls across cov]$ ag5cies4  4  7b7  
,te*nical & con=m+ am5dm5t ,! table (   
sections = *apt] #cc ( title #ca1 ,unit$
 ,/ates ,code1 is am5d$ by ins]t+ aft] !
 item relat+ to section #cceh ! foll[+3 
#ccei4 ,requirem5t = f9ancial &         
adm9i/rative controls = em]g5cy sp5d+4  
4  7c7 ,no additional funds ,no         
additional funds are au?oriz$ to be     
appropriat$ = ! purpose ( c>ry+ out ?is 
,act4  ,pass$ ! ,h\se ( ,repres5tatives 
,june #h1 #bjbf4;,cl]k4