,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #hdff  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #bc1 #bjbf,mr4 
,biggs ( ,arizona 7= himself & ,mr4     
,subramanyam7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on         
,ov]sight & ,gov]nm5t ,re=m  ,a ,,bill  
,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$]al ,programs 7or any successor      
docum5t72 &  7,b7 require a plan =      
int]nal control ( ea* cov]$ ag5cy to    
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 
at a m9imum-- 7,a7 a sub/antive         
evaluation ( ! risk ( f9ancial loss to !
 ,f$]al ,gov]nm5t caus$ by improp]      
paym5ts & fraud2 &  7,b7 an             
id5tification ( ! risk tol]ance = !     
ag5cy program or activity4  7c7 ,plan   
submission  7#a7 ,9 g5]al ,n lat] ?an #a
 ye> aft] ! date ( ! enactm5t ( ?is     
section1 ! head ( ea* cov]$ ag5cy head  
%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  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