S. 4919 would require the Department of Homeland Security, in coordination with the Department of Justice, the Federal Aviation Administration, and the Department of Defense, to develop a unified strategy for countering unmanned aircraft systems at U.S. borders. The bill would also require the agencies to submit joint annual reports to the Congress describing the resources needed to implement the strategy. CBO estimates that enacting S. 4919 would not affect direct spending or revenues. CBO has not estimated the discretionary costs of implementing the bill. The bill contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act.