S. 5098 would require the Office of Management and Budget (OMB) to provide guidance to agencies for developing plans to prevent fraudulent spending during an emergency or crisis. OMB and the agencies would update the guidance and plans every three years. Enacting S. 5098 could affect direct spending by some agencies that are allowed to use fees, receipts from the sale of goods, and other collections to cover operating costs. CBO estimates that any net changes in direct spending by those agencies would be negligible because most of them can adjust amounts collected to reflect changes in operating costs. CBO estimates that enacting S. 5098 would have no effect on revenues. CBO has not estimated the bill’s effects on spending subject to appropriation. The bill contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act.