This bill, known as the Taxpayer Resources Used in Emergencies Accountability Act, requires federal agencies to develop comprehensive plans for internal control that are ready for immediate use during future emergencies or crises. The Office of Management and Budget (OMB) is tasked with issuing guidance for these plans within 180 days of the Act's enactment, ensuring they align with Government Accountability Office (GAO) frameworks for managing improper payments and fraud risks. The OMB guidance will specifically require agency plans to identify a senior official responsible for implementation and to include policies and procedures for timely assessment of improper payment and fraud risks. These procedures must also ensure the development and implementation of appropriate responses to these risks, including necessary changes to internal controls, to be in place prior to the expenditure of funds related to disaster relief or public health emergencies. Agencies must submit their initial plans to OMB within one year, and both agencies and OMB are required to review and revise these plans periodically, at least every three years. OMB will also submit these agency plans to Congress annually. Notably, determinations or actions under this Act are not subject to judicial review, and no additional funds are authorized for its implementation.