First Responder Identification of Emergency Needs in Disaster Situations or the FRIENDS Act (Sec. 2) This bill directs the Government Accountability Office (GAO) to submit a report that describes select state and local programs and policies related to the preparedness and protection of first responders, which may include information on: the degree to which such programs and policies include consideration of the presence of a first responder's family in an area impacted by a terrorist attack, the availability of personal protective equipment for first responders, and the availability of home Medkits for first responders and their families for biological incident response. The GAO may provide information: (1) in a format that delineates high risk urban areas from rural communities; and (2) on the degree to which the selected state and local programs and policies were developed or are being executed with funding from the Department of Homeland Security (DHS), including grants from the State Homeland Security Grant Program or the Urban Area Security Initiative. DHS shall consider the report's findings and assess its applicability for federal first responders.