The bill strengthens oversight and reduces fraud risk in emergency supplemental spending through standardized planning and reporting, at the trade‑off of added administrative costs and potential delays in delivering emergency aid without providing new funding.
Taxpayers and the federal budget: reduces the risk of improper and fraudulent payments in emergency supplemental spending by requiring agency plans, risk assessments, and real‑time monitoring.
Federal agencies and Congress: creates standardized guidance, senior‑official accountability, after‑action reviews, and consolidated reporting to oversight committees that strengthen internal financial controls and oversight during emergencies.
State and local governments: encourages better coordination and consistency with federal emergency funding controls through standardized agency guidance, helping align implementation across levels of government.
People needing emergency aid: added controls and oversight could delay disbursement of emergency funds, slowing relief to affected communities.
Federal agencies and staff: implementing new planning, monitoring, and reporting requirements will consume staff time and may require purchasing monitoring tools, creating costs even though the bill does not authorize additional funding.
State and local governments: additional federal reporting and control requirements may increase administrative burdens for grant recipients and program implementers.
Based on analysis of 2 sections of legislative text.
Requires OMB guidance and agency internal-control plans, after-action reviews, and reporting to Congress for emergency supplemental appropriations, with no new funds authorized.
Requires the Office of Management and Budget (OMB) to issue guidance and require federal agencies to create, maintain, and submit internal-control plans for emergency supplemental appropriations (disaster, pandemic, economic relief, or other emergencies). Agencies must also perform after-action reviews after they first spend emergency supplemental funds and OMB must compile agency plans and provide summaries to key congressional oversight committees. Sets deadlines and update schedules for OMB guidance and agency plans, requires use of GAO frameworks on improper payments and fraud, and mandates specific risk-management elements such as a designated senior official, risk assessments, mitigation strategies, and real-time payment monitoring; it authorizes no new funding.
Official title: To require certain agencies to develop plans for internal control in the event of an emergency or crisis, and for other purposes.
Introduced April 23, 2026 by Andrew S. Biggs · Last progress June 9, 2026