The "Taxpayer Resources Used in Emergencies Accountability Act" requires federal agencies to establish internal controls for emergency spending to prevent improper payments and fraud in disaster, pandemic, and relief efforts. The Office of Management and Budget is mandated to issue guidance for agencies to develop and implement control plans, assess risks, and utilize real-time data monitoring techniques. Agencies must submit and review their plans periodically, and the Director must compile and submit these plans to Congress. After the initial obligation of funds, agencies must conduct after-action reviews and report on the effectiveness of controls and any identified fraud risks. No additional funds are authorized for implementing this Act.