,,ii  #aaith ,,congress  #ast ,session  
,s4 #gh  ,,in ,,the ,,senate ,,of ,,the 
,,united ,,states  ,january #ac1        
#bjbe,mr4 ,lankford introduced the      
following bill2 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 crisis1   
and for other purposes4  #a4 ,short     
title ,this ,act may be cited as the    
,taxpayer ,resources ,used in           
,emergencies ,accountability ,act or the
 ,,true ,accountability ,act4  #b4 ,,omb
 ,guidance  7a7 ,definitions ,in this   
section3 7#a7 ,covered agency ,the term 
covered agency means an agency described
 in section #ija7;b7 of title #ca1      
,united ,states ,code4  7#b7 ,director  
,the term ,director means the ,director 
of the ,office of ,management and       
,budget4  7#c7 ,internal control ,the   
term internal control means a process   
that is-- 7,a7 effected by the          

management and other personnel of an    
entity2 and  7,b7 designed to provide   
reasonable assurance with respect to the
 achievement of objectives relating to--
 7i7 effectiveness and efficiency of    
operations2  7ii7 reliability of        
financial reporting2 and  7iii7         
compliance with applicable law4  7b7    
,guidance  7#a7 ,in general ,not later  
than #ahj days after the date of        
enactment of this ,act1 the ,director   
shall issue guidance to covered agencies
 for the development of plans for       
internal control that are ready or      
adaptable for immediate use in future   
emergencies or crises4  7#b7 ,contents  
,the guidance issued under paragraph    
7#a7 shall-- 7,a7 be in alignment with  
the documents of the ,government        
,accountability ,office entitled ,a     
,framework for ,managing ,improper      
,payments in ,emergency ,assistance     
,programs and ,a ,framework for         
,managing ,fraud ,risks in ,federal     
,programs2 and  7,b7 require plans for  

internal control of covered agencies to 
include-- 7i7 the identification of a   
senior official of the covered agency to
 be responsible and accountable for the 
implementation of the plan2 and  7ii7   
policies and procedures to timely-- 7,i7
 assess the risks of improper payments  
and fraud relating to the implementation
 of any supplemental appropriation1 or  
other increase in budget authority1 that
 may be made available to the covered   
agency for a purpose relating to        
disaster relief or response to a public 
health or other emergency2 and  7,,ii7  
develop and implement appropriate       
responses to the risks described in     
subclause 7,i71 including any changes to
 internal controls1 to ensure that1 to  
the greatest extent possible1           
appropriate controls are in place prior 
to the expenditure of funds4  7#c7      
,review ,not later than #c years after  
the date on which guidance is issued    
under paragraph 7#a71 and not less      
frequently than once every #c years     

thereafter1 the ,director shall review  
and1 as necessary1 revise the guidance4 
7c7 ,plan submission  7#a7 ,in general  
,not later than #a year after the date  
of enactment of this ,act1 the head of  
each covered agency head shall submit to
 the ,director the plan of the covered  
agency required under the guidance      
issued under subsection 7b77#a74  7#b7  
,revisions ,not later than #c years     
after the date on which the head of a   
covered agency submits a plan under     
paragraph 7#a71 and not less frequently 
than once every #c years thereafter1 the
 head of each covered agency shall--    
7,a7 review and1 if necessary1 revise   
the plan of the covered agency2 and     
7,b7 submit to the ,director any revised
 plan of the covered agency4  7#c7      
,submission to ,congress ,not later than
 #a year after the date of the enactment
 of this ,act1 and not less frequently  
than annually thereafter1 the ,director 
shall submit to ,congress1 the          
,committee on ,homeland ,security and   

,governmental ,affairs of the ,senate1  
and the ,committee on ,oversight and    
,government ,reform of the ,house of    
,representatives the plans submitted by 
covered agencies under this subsection4 
7d7 ,unavailability of judicial review  
,a determination1 finding1 action1 or   
omission under this section by the      
,director or the head of a covered      
agency shall not be subject to judicial 
review4  7e7 ,no additional funds ,no   
additional funds are authorized to be   
appropriated for the purpose of carrying
 out this ,act4