The "Taxpayer Resources Used in Emergencies Accountability Act," or TRUE Accountability Act, mandates that certain federal agencies develop comprehensive plans for internal controls to manage funds during emergencies. The bill directs the Office of Management and Budget (OMB) to issue guidance within 180 days, and review it every three years, for these plans, which must be ready or adaptable for immediate use in response to disasters, pandemics, or economic relief measures. This guidance will incorporate best practices from the Government Accountability Office (GAO) to prevent improper payments and mitigate fraud risks in federal programs. Each agency's plan must identify a senior official responsible for its implementation and include policies and procedures for timely risk assessment of improper payments and fraud related to emergency supplemental appropriations. Agencies are required to develop mitigation strategies , including changes to internal controls, to reduce these risks before funds are spent, and adopt real-time, data-driven payment monitoring techniques. Agencies must submit their initial plans to OMB within one year, and OMB will then compile and submit these plans, along with a summary and legislative recommendations, to Congress annually. No additional funds are authorized for the implementation of this Act.