,,ii  #aai? ,,congress  #a/ ,session    
,s4 #gh  ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$
 ,,/ates  ,janu>y #ac1 #bjbe,mr4 ,lank=d
 introduc$ ! foll[+ bill2 :i* 0 read    
twice & ref]r$ to ! ,committee on       
,homel& ,security & ,gov]nm5tal ,affairs
  ,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 ,def9itions ,9 ?is       
section3 7#a7 ,cov]$ ag5cy ,! t]m cov]$ 
ag5cy means an ag5cy describ$ 9 section 
#ija7;b7 ( title #ca1 ,unit$ ,/ates     
,code4  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 effect$ 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  
,act1 ! ,director %all issue guidance to
 cov]$ ag5cies = ! developm5t ( plans = 
int]nal control t are ready or adaptable
 = imm$iate use 9 future em]g5cies or   
crises4  7#b7 ,cont5ts ,! guidance issu$
 "u p>agraph 7#a7 %all-- 7,a7 be 9      
alignm5t ) ! 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$]al ,programs2 &  7,b7 require plans 
= int]nal control ( cov]$ ag5cies to    
include-- 7i7 ! id5tification ( a s5ior 
(ficial ( ! cov]$ ag5cy to be           
responsible & acc\ntable = !            
implem5tation ( ! plan2 &  7ii7 policies
 & proc$ures to timely-- 7,i7 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 disa/]
 relief or response to a public heal? or
 o!r em]g5cy2 &  7,,ii7 develop &       
implem5t appropriate responses to !     
risks describ$ 9 subclause 7,i71 includ+
 any *anges to int]nal controls1 to     
ensure t1 to ! greate/ ext5t possible1  
appropriate controls are 9 place prior  
to ! exp5diture ( funds4  7#c7 ,review  
,n lat] ?an #c ye>s aft] ! date on :i*  
guidance is issu$ "u p>agraph 7#a71 & n 
less frequ5tly ?an once e #c ye>s       
!reaft]1 ! ,director %all review &1 z   
necess>y1 revise ! guidance4  7c7 ,plan 
submission  7#a7 ,9 g5]al ,n lat] ?an #a
 ye> aft] ! date ( enactm5t ( ?is ,act1 
! head ( ea* cov]$ ag5cy head %all      
submit to ! ,director ! plan ( ! cov]$  
ag5cy requir$ "u ! guidance issu$ "u    
subsection 7b77#a74  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 #a 
ye> aft] ! date ( ! enactm5t ( ?is ,act1
 & n less frequ5tly ?an annually        
!reaft]1 ! ,director %all submit to     
,congress1 ! ,committee on ,homel&      
,security & ,gov]nm5tal ,affairs ( !    
,s5ate1 & ! ,committee on ,ov]sight &   
,gov]nm5t ,re=m ( ! ,h\se (             
,repres5tatives ! plans submitt$ by     
cov]$ ag5cies "u ?is subsection4  7d7   
,unavailability ( judicial review ,a    
det]m9ation1 f9d+1 action1 or omission  
"u ?is section by ! ,director or ! head 
( a cov]$ ag5cy %all n be subject to    
judicial review4  7e7 ,no additional    
funds ,no additional funds are au?oriz$ 
to be appropriat$ = ! purpose ( c>ry+   
out ?is ,act4