```

[Senate Report 115-34]
[From the U.S. Government Publishing Office]

                                                       Calendar No. 43
  
115th Congress      }                                      {    Report
                               SENATE                          
1st Session         }                                      {   115-34
_______________________________________________________________________

                                     

                                                        

                      TAXPAYERS RIGHT-TO-KNOW ACT

                               __________

                              R E P O R T

                                 of the

                   COMMITTEE ON HOMELAND SECURITY AND

                          GOVERNMENTAL AFFAIRS

                          UNITED STATES SENATE

                              to accompany

                                 S. 317

         TO PROVIDE TAXPAYERS WITH AN ANNUAL REPORT DISCLOSING
          THE COST AND PERFORMANCE OF GOVERNMENT PROGRAMS AND
        AREAS OF DUPLICATION AMONG THEM, AND FOR OTHER PURPOSES
        
        
        
        

[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]

                  May 1, 2017.--Ordered to be printed
                  
          
                        _________ 
                                   
              U.S. GOVERNMENT PUBLISHING OFFICE
 69-010               WASHINGTON : 2017                    
 
 
 
                  
                  
                  
                  
        COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

                    RON JOHNSON, Wisconsin, Chairman
JOHN McCAIN, Arizona                 CLAIRE McCASKILL, Missouri
ROB PORTMAN, Ohio                    THOMAS R. CARPER, Delaware
RAND PAUL, Kentucky                  JON TESTER, Montana
JAMES LANKFORD, Oklahoma             HEIDI HEITKAMP, North Dakota
MICHAEL B. ENZI, Wyoming             GARY C. PETERS, Michigan
JOHN HOEVEN, North Dakota            MAGGIE HASSAN, New Hampshire
STEVE DAINES, Montana                KAMALA D. HARRIS, California

                  Christopher R. Hixon, Staff Director
                Gabrielle D'Adamo Singer, Chief Counsel
       Patrick J. Bailey, Chief Counsel for Governmental Affairs
                  Daniel J. Spino, Research Assistant
               Margaret E. Daum, Minority Staff Director
               Stacia M. Cardille, Minority Chief Counsel
                 Katherine C. Sybenga, Minority Counsel
   Daniel J. Webb, Minority Government Accountability Office Detailee
                     Laura W. Kilbride, Chief Clerk

                                                        Calendar No. 43
                                                        
                                                           
115th Congress      }                                      {    Report
                                SENATE                               
 1st Session        }                                      {    115-34

======================================================================

 
                      TAXPAYERS RIGHT-TO-KNOW ACT

                                _______
                                

                  May 1, 2017.--Ordered to be printed

                                _______
                                

 Mr. Johnson, from the Committee on Homeland Security and Governmental 
                    Affairs, submitted the following

                              R E P O R T

                         [To accompany S. 317]

    The Committee on Homeland Security and Governmental 
Affairs, to which was referred the bill (S. 317) to provide 
taxpayers with an annual report disclosing the cost and 
performance of Government programs and areas of duplication 
among them, and for other purposes, having considered the same, 
reports favorably thereon with an amendment and recommends that 
the bill, as amended, do pass.

                                CONTENTS

                                                                   Page
  I. Purpose and Summary..............................................1
 II. Background and Need for the Legislation..........................2
III. Legislative History..............................................5
 IV. Section-by-Section Analysis......................................5
  V. Evaluation of Regulatory Impact..................................7
 VI. Congressional Budget Office Cost Estimate........................7
VII. Changes in Existing Law Made by the Bill, as Reported............8

                         I. Purpose and Summary

    The purpose of S. 317, the Taxpayers Right-To-Know Act, is 
to provide the public with better and more useful information 
on the breadth, cost, and performance of programs administered 
by the Federal Government. It does so by refining existing 
requirements under the Government Performance and Results 
Modernization Act for agencies to create, update, and make 
public an inventory of their programs. Specifically, by 
providing a uniform definition of the term ``program,'' better 
detailing the information agencies must provide, and requiring 
the inclusion of financial and performance data about programs, 
S. 317 will give the American taxpayers a much better sense of 
the programs they are paying for and how those programs are 
performing.\1\
---------------------------------------------------------------------------
    \1\On May 6, 2015, the Committee approved S. 282, the Taxpayers 
Right-to-Know Act of 2015. That bill is substantially similar to S. 
317, and has been modified slightly. Accordingly, this committee report 
is in large part a reproduction of Chairman Johnson's committee report 
for S. 282, S. Rep. No. 114-71 (2015).
---------------------------------------------------------------------------

              II. Background and the Need for Legislation

    Over twenty years ago, Congress passed the Government 
Performance and Results Act (GPRA) (P.L. 103-62), a law 
premised on the belief that the regular and systemic 
measurement and reporting of how government programs are 
working will help those programs work better.\2\
---------------------------------------------------------------------------
    \2\See U.S. Senate Committee on Governmental Affairs, Government 
Performance and Results Act, 1993 (S. 20), Together with Dissenting and 
Separate Views, (103 S. Rpt. 103-58), p. 2. The Committee on 
Governmental Affairs is the former name of this Committee.
---------------------------------------------------------------------------
    GPRA required agencies to take a number of steps to better 
plan and budget for their activities. It also required agencies 
to provide information about that planning and budgeting, so 
that Congress had the data it needed when considering changes 
to, or authorizing spending on, Federal programs.\3\ GPRA 
implementation, combined with other statutory efforts in the 
1990s addressing long-standing management problems,\4\ has 
provided a framework for developing and integrating information 
about agencies' strategic priorities, the results-oriented 
performance goals that flow from those priorities, performance 
data showing the level of achievement of those goals, and the 
relationship of reliable and audited financial information and 
information technology investments to the achievement of those 
goals.\5\
---------------------------------------------------------------------------
    \3\31 U.S.C. Sec. 1101 note, P.L. 103-62 Sec. 2(a)(3) and 2(b)(5).
    \4\This includes the Chief Financial Officers Act of 1990 (P.L. 
111-204), as amended by the Government Management Reform Act of 1994 
(P.L. 103-356), and information technology reform legislation, 
including the Paperwork Reduction Act of 1995 (P.L. 104-13) and the 
Clinger-Cohen Act of 1996 (P.L. 104-106).
    \5\Government Accountability Office, Results-Oriented Government: 
GPRA Has Established a Solid Foundation for Achieving Greater Results, 
GAO-04-38, 25 (Mar. 10, 2004).
---------------------------------------------------------------------------
    GPRA has led to some improvements in the Federal 
Government's performance, but the implementation of GPRA has 
also shown that the law's mandates need refinement. For 
example, in 2010, Congress passed the Government Performance 
and Results Modernization Act (GPRA Modernization Act).\6\ The 
GPRA Modernization Act required the Office of Management and 
Budget (OMB) to provide government-wide priority goals, 
required increased frequency and enhanced quality of agency 
reporting, and required improved transparency of performance 
reporting.\7\ Additionally, the GPRA Modernization Act required 
OMB to publish information about programs identified by 
agencies.\8\ This last provision required agencies to describe 
the purposes of programs meeting OMB's inventory criteria, 
explain how those programs contribute to the mission and goals 
of the agency, and report the amount the program cost for the 
current and two previous fiscal years.\9\
---------------------------------------------------------------------------
    \6\P.L. 111-352.
    \7\31 U.S.C. Sec. 1115 (a)-(b), P.L. 111-352.
    \8\31 U.S.C. Sec. 1122 (a).
    \9\Id.
---------------------------------------------------------------------------
    The goal of the GPRA Modernization Act's program inventory 
requirement was to facilitate coordination across agencies and 
programs by making it easier for Federal agencies and Congress 
to find programs seeking to serve a shared goal. A program list 
with detailed performance and financial information also has 
the potential to assist Congress in comparing similar programs 
across different agencies and assessing whether there is 
duplication, overlap, fragmentation, or inefficiencies within 
government programs. As the Government Accountability Office 
(GAO) noted in its first annual report on duplication in 2010, 
``needed information on program performance is not readily 
available; the level of funding in agency budgets devoted to 
overlapping or fragmented programs is not clear; and the 
implementation costs that might be associated with program 
consolidations or terminations, among other variables, are 
difficult to predict.''\10\ Reviewing 44 duplicative employment 
training programs in that same report, GAO explained that ``the 
extent to which individuals receive the same services from 
these programs is unknown due to program data 
limitations.''\11\
---------------------------------------------------------------------------
    \10\Government Accountability Office, Opportunities to Reduce 
Potential Duplication in Government Programs, Save Tax Dollars, and 
Enhance Revenue, GAO-11-318SP (Washington, D.C.: March, 2011) p. 3.
    \11\Id.
---------------------------------------------------------------------------
    The first program inventory was published in May 2013 on 
www.performance.gov, a website established by OMB.\12\ GAO 
immediately expressed concern that the program inventory did 
not meet the requirements of the GPRA Modernization Act and 
that the inventory therefore would not enable Congress to 
compare similar programs government-wide. In testimony before 
this Committee, the Comptroller General of the United States, 
Gene Dodaro, reported that GAO's preliminary review of the 
inventories yielded concerns about the usefulness of the 
information being developed and the extent to which it would 
assist Executive Branch and congressional efforts to identify 
and address fragmentation, overlap, and duplication.\13\ Among 
the problems identified by GAO were OMB's guidance for 
developing the inventories, which allowed agencies flexibility 
to define their programs in various ways, including by 
outcomes, customers, products/services, organization structure, 
and budget structure. As a result, agencies--and even the 
components within an agency--took different approaches to 
define their programs. The variation in how agencies defined 
their programs limited comparability among like programs. 
Additionally, Federal budget and cost information was not 
available for all programs.
---------------------------------------------------------------------------
    \12\Office of Management and Budget, OMB Circular No. A-11, Section 
280--Federal Program Inventory (2014), available at https://
www.whitehouse.gov/sites/default/files/omb/assets/a11_current_year/
s280.pdf.
    \13\Statement of Gene Dodaro (Comptroller General of the United 
States), Hearing before the Senate Committee on Homeland Security and 
Governmental Affairs, Management Matters: Creating a 21st Century 
Government, GAO-14-436T, 7 (Mar. 12, 2014).
---------------------------------------------------------------------------
    Instead of requiring OMB to provide agencies with guidance 
on how to define a program for the purposes of the program 
inventory, S. 317 defines the term ``program,'' thereby 
providing for uniformity of reporting. The bill also requires 
that for programs larger than $10 million, agencies must 
identify and publish the specific statute authorizing each 
program and any major regulations specific to the program, and 
to provide links to any evaluation, assessment, or program 
performance reviews by the agency, an inspector general, or the 
GAO for the preceding five years. For any program over $10 
million that provides grants or other financial assistance to 
individuals or entities, agencies are also required, to the 
extent practical, to publish an estimate of the number of 
individuals served by the program and beneficiaries who 
received financial assistance under the program; an estimate of 
the number of full-time equivalents who administer the program; 
and the number of full-time equivalents who administer or 
assist in administering the program whose salary is paid in 
part or in full by the Federal Government through a grant, 
contract, cooperative agreement, or another form of financial 
award or assistance.
    Under the bill, programs between $1 million and $10 million 
have fewer reporting requirements. Such programs must identify 
which program activities they source their funding from, 
identify the authorizing statute, and describe the individuals 
served by the program. Programs under $1 million are not 
required to be reported. Previous versions of this legislation 
required reporting of all programs over $1 million. Recognizing 
the cost of reporting on smaller programs compared with the 
benefit to the taxpayer, a tiered approach is now included to 
provide minimal reporting for programs between $1 million and 
$10 million.
    In addition to having a defined program list, the Committee 
believes it is important for Congress and the public to have a 
link to the program's performance information with its 
financial information. To that end, the bill builds upon the 
Federal Funding Accountability and Transparency Act (FFATA), 
landmark legislation authored by then-Senators Tom Coburn and 
Barack Obama and signed into law in 2006 by President George W. 
Bush, that fundamentally changed the way Federal spending was 
reported to the public,\14\ as well as the 2014 Digital 
Accountability and Transparency Act (DATA Act).\15\ The DATA 
Act requires the Federal Government to increase the 
availability, accuracy, and usefulness of online information 
regarding Federal spending. Specifically, it requires Federal 
agencies to publish spending information online to cover 
virtually all forms of government spending, mandates that the 
information appear in a form that is both easily searchable and 
downloadable, and makes uniform the manner in which agencies 
provide such data for online posting.
---------------------------------------------------------------------------
    \14\31 U.S.C. Sec. 6101 note, P.L. 109-282.
    \15\31 U.S.C. Sec. 6101, P.L. 113-101.
---------------------------------------------------------------------------
    The Taxpayers Right-To-Know Act would require that program 
inventories also include, to the extent available, financial 
information for each object class required to be reported under 
the DATA Act. When fully enacted, the Taxpayers Right-to-Know 
Act will result in detailed financial and performance 
information for most Federal programs, all in one place.
    The Taxpayers Right-To-Know Act was first introduced by 
Senator Tom Coburn and then-Representative James Lankford in 
2011 to ensure that future program inventories will reflect 
what this Committee and Congress envisioned when GPRA 
Modernization was passed.\16\ Since 2011, a similar version of 
the bill has been introduced in every subsequent Congress, and 
approved by this Committee.
---------------------------------------------------------------------------
    \16\S. 1957 (112th Congress).
---------------------------------------------------------------------------

                        III. Legislative History

    On February 6, 2017, Senator James Lankford introduced S. 
317, the Taxpayers Right-To-Know Act, with Senators Claire 
McCaskill, Ron Johnson, Steve Daines, Deb Fischer, Maggie 
Hassan, Heidi Heitkamp, John McCain, and Rob Portman. Senator 
Mike Enzi joined as a cosponsor on March 2, 2017. The bill was 
referred to the Committee on Homeland Security and Governmental 
Affairs.
    The Committee considered S. 317 at a business meeting on 
March 15, 2017. During the meeting, one amendment was offered. 
Senator Lankford offered a substitute amendment that created a 
category of programs between $1 million and $10 million with 
less complex reporting requirements, delayed implementation 
until 2019 to accommodate implementation of the DATA Act, 
changed the program funding reporting to an estimate, and 
included an $18 million authorization. The Committee ordered 
the bill, as amended by the Lankford substitute amendment, 
reported favorably both by voice vote en bloc. Senators present 
for the vote were Senators Johnson, Portman, Lankford, Daines, 
McCaskill, Carper, Tester, Heitkamp, Peters, Hassan, and 
Harris.

        IV. Section-by-Section Analysis of the Bill, as Reported

Section 1: Short title

    The short title of the bill is the ``Taxpayers Right-To-
Know Act.''

Section 2: Inventory of government programs

    Definition of Program. This section adds a new paragraph to 
Section 1122(a) of title 31, United States Code that defines 
the term ``program'' for the purposes of 31 U.S.C. Sec. 1122 
(the provision establishing the requirement for OMB to publish 
an inventory of agency programs) as ``an organized set of 
activities by one or more agencies directed toward a common 
purpose or goal.''
    Website and Program Inventory. This section amends Section 
1122(a) of title 31, United States Code. It directs the OMB 
Director to publish a program inventory that identifies each 
program of the Federal Government for which there is more than 
one million dollars in annual budget authority on the website 
where performance information is posted pursuant to the GPRA 
Modernization Act. Additionally, this section requires the 
program inventory to include: 1) any activity that is commonly 
referred to as a program by a Federal agency in communications 
with Congress, including any activity identified as a program 
in a budget request; 2) any activity that is commonly referred 
to as a program by a Federal agency in communications with the 
public, including each program for which financial awards are 
made on a competitive basis; and 3) any activity referenced in 
law as a program after June 30, 2019.
    The listing for each program must include an identification 
of the program activities that are aggregated, disaggregated, 
or consolidated as part of identifying each program, the amount 
of funding for the current and preceding two fiscal years for 
each of the associated program activities, and to the extent 
practicable, the amount of funding for the program based on an 
estimated share of its associated program activities. The 
listing for each program must also state the specific statute 
that authorizes the program and any major regulations specific 
to the program.
    Any program that provides grants or other financial 
assistance to individuals or entities is also required to 
include: a description of the individuals served by the program 
and beneficiaries who received financial assistance under the 
program, including an estimate of the number of individuals and 
beneficiaries, to the extent practicable; a description of the 
federal employees who administer the program, including the 
number of full time equivalents who administer the program with 
a pro rata estimate for full-time equivalents associated with 
multiple programs and, to the extent practical, a description 
of other individuals whose salary is paid in part or full by 
the federal government through a grant, contract, cooperative 
agreement, or another form of financial award or assistance who 
administer or assist in any way in administering the program, 
including the number of full-time equivalents, to the extent 
practicable.
    Programs listed in the program inventory must also include 
web links to any evaluation, assessment, or program performance 
reviews by the agency, an inspector general, or the GAO that 
was issued in the preceding five years.
    Programs listed in the program inventory must also include, 
to the extent practicable, financial and other information for 
each program activity that is required to be reported under the 
FFATA.\17\
---------------------------------------------------------------------------
    \17\31 U.S.C. Sec. 6101 note, P.L. 109-282.
---------------------------------------------------------------------------
    Programs that are more than $10 million must comply with 
the reporting requirements detailed above. Programs that are 
between $1 million and $10 million must only identify their 
funding sources and authorizing statute, and describe the 
individuals served by the program. Programs under $1 million 
are not required to be reported.
    At the end of each fiscal year, the OMB Director shall 
archive and preserve the information included in the program 
inventory relating to that fiscal year.
    No later than February 1 of each fiscal year, the Director 
of OMB must make publically available the total amount of 
undisbursed grant funding remaining in expired grant accounts 
for which the period of availability to the grantee has 
expired.
    Finally, this section authorizes $18 million in 
appropriations for the period of fiscal years 2018, 2019, and 
2020 to carry out the requirements of the bill.

Section 3: Guidance, implementation, reporting, and review

    Guidance. This section requires the OMB Director, not later 
than June 30, 2018, to issue guidance that will assist agencies 
in identifying the program activities listed in the president's 
budget submission to Congress that correspond with programs 
identified in the program inventory required by this 
legislation. Additionally, the OMB Director is authorized to 
issue guidance to agencies on how to more closely align 
programs in the program inventory for purposes of the budget 
that the President submits to Congress. Finally, the OMB 
Director may, after submitting a notification to Congress, 
exempt non-CFO Act agencies that have less than $10 million in 
budget authority from the requirements of this Act.
    Implementation. This section requires the provisions in 
this legislation to be implemented no later than June 30, 2019.
    Reporting. This section requires GAO to review and report 
on the implementation of the bill five years after the date of 
its enactment.

                   V. Evaluation of Regulatory Impact

    Pursuant to the requirements of paragraph 11(b) of rule 
XXVI of the Standing Rules of the Senate, the Committee has 
considered the regulatory impact of this bill and determined 
that the bill will have no regulatory impact within the meaning 
of the rules. The Committee agrees with the Congressional 
Budget Office's statement that the bill contains no 
intergovernmental or private-sector mandates as defined in the 
Unfunded Mandates Reform Act (UMRA) and would impose no costs 
on state, local, or tribal governments.

             VI. Congressional Budget Office Cost Estimate

                                                     April 6, 2017.
Hon. Ron Johnson,
Chairman, Committee on Homeland Security and Governmental Affairs, U.S. 
        Senate, Washington, DC.
    Dear Mr. Chairman: The Congressional Budget Office has 
prepared the enclosed cost estimate for S. 317, the Taxpayers 
Right-To-Know Act.
    If you wish further details on this estimate, we will be 
pleased to provide them. The CBO staff contact is Matthew 
Pickford.
            Sincerely,
                                                        Keith Hall.
    Enclosure.

S. 317--Taxpayers Right-To-Know Act

    Summary: S. 317 would amend federal law to increase the 
amount of information about federal programs that the Office of 
Management and Budget (OMB) provides online. The legislation 
would require that each program administered by a federal 
agency be described on OMB's website. The bill also would 
require a report by the Government Accountability Office (GAO). 
S. 317 also would authorize the appropriation of $18 million 
for the 2018-2020 period to cover the additional costs of 
collecting and posting this information.
    CBO estimates that implementing S. 317 would cost $18 
million over the 2018-2020 period, assuming appropriation of 
the authorized amounts.
    Enacting S. 317 could affect direct spending by some 
agencies not funded through annual appropriations; therefore, 
pay-as-you-go procedures apply. CBO estimates that any net 
changes in direct spending by those agencies would be 
negligible. Enacting the bill would not affect revenues.
    CBO also estimates that enacting S. 317 would not increase 
net direct spending or on-budget deficits in any of the four 
consecutive 10-year periods beginning in 2028.
    S. 317 contains no intergovernmental or private-sector 
mandates as defined in the Unfunded Mandates Reform Act (UMRA) 
and would impose no costs on state, local, or tribal 
governments.
    Estimated Cost to the Federal Government: The estimated 
budgetary impact of S. 317 is shown in the following table. The 
costs of this legislation fall within budget function 800.

----------------------------------------------------------------------------------------------------------------
                                                             By fiscal year, in millions of dollars--
                                                ----------------------------------------------------------------
                                                   2017     2018     2019     2020     2021     2022   2017-2022
----------------------------------------------------------------------------------------------------------------
                                 INCREASES IN SPENDING SUBJECT TO APPROPRIATION
 
Estimated Authorization Level..................        0        6        6        6        0        0        18
Estimated Outlays..............................        0        6        6        6        0        0        18
----------------------------------------------------------------------------------------------------------------

    Basis of Estimate: For this estimate, CBO assumes the bill 
will be enacted near the beginning of fiscal year 2018 and that 
the specified amount will be appropriated in equal increments 
over the 2018-2020 period.
    Pay-As-You-Go considerations: The Statutory Pay-As-You-Go 
Act of 2010 establishes budget-reporting and enforcement 
procedures for legislation affecting direct spending or 
revenues. Enacting S. 317 could affect direct spending by some 
agencies not funded through annual appropriations, therefore, 
pay-as-you-go procedures apply. CBO estimates that any net 
changes in direct spending by those agencies would be 
negligible. Enacting the bill would not affect revenues.
    Increase in long-term direct spending and deficits: CBO 
estimates that enacting S. 317 would not increase net direct 
spending or on-budget deficits in any of the four consecutive 
10-year periods beginning in 2028.
    Intergovernmental and private-sector impact: S. 317 
contains no intergovernmental or private-sector mandates as 
defined in UMRA and would impose no costs on state, local, or 
tribal governments.
    Estimate prepared by: Federal costs: Matthew Pickford; 
Impact on state, local, and tribal governments: Paige Piper/
Bach; Impact on the private sector: Jon Sperl.
    Estimate approved by: H. Samuel Papenfuss, Deputy Assistant 
Director for Budget Analysis.

       VII. Changes in Existing Law Made by the Bill, as Reported

    In compliance with paragraph 12 of rule XXVI of the 
Standing Rules of the Senate, changes in existing law made by 
S. 317 as reported are shown as follows (existing law proposed 
to be omitted is enclosed in brackets, new matter is printed in 
italic, and existing law in which no change is proposed is 
shown in roman).

TITLE 31--MONEY AND FINANCE

           *       *       *       *       *       *       *

Subtitle II--The Budget Process

           *       *       *       *       *       *       *

CHAPTER 11--THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION

           *       *       *       *       *       *       *

Sec.  1122. Transparency of programs, priority goals, and results.

    (a) Transparency of Agency Programs.--
          (1) Definition of program.--For purposes of this 
        subsection, the term `program' means an organized set 
        of activities by 1 or more agencies directed toward a 
        common purpose or goal.
          [(1)](2) [In general.--Not later than October 1, 
        2012, the Office of Management and Budget shall] 
        Website and program inventory._The Director of the 
        Office of Management and Budget shall--
                  (A) ensure the effective operation of a 
                single website;
                  (B) at a minimum, update the website on a 
                quarterly basis; and
                  [(C) include on the website information about 
                each program identified by the agencies.]
                  (C) include on the website--
                          (i) a program inventory that shall 
                        identify each program of the Federal 
                        Government for which there is more than 
                        $1,000,000 in annual budget authority, 
                        which shall include--
                                  (I) any activity that is 
                                commonly referred to as a 
                                program by a Federal agency in 
                                communications with Congress, 
                                including any activity 
                                identified as a program in a 
                                budget request;
                                  (II) any activity that is 
                                commonly referred to as a 
                                program by a Federal agency in 
                                communications with the public, 
                                including each program for 
                                which financial awards are made 
                                on a competitive basis; and
                                  (III) any activity referenced 
                                in law as a program after June 
                                30, 2019; and
                          (ii) for each program identified in 
                        the program inventory, the information 
                        required under paragraph (3) or 
                        paragraph (4), as applicable.
          [(2)](3) [Information.--Information for each program 
        described under paragraph (1)] Information for larger 
        programs.--Information for each program identified in 
        the program inventory required under paragraph (2) for 
        which there is more than $10,000,000 in annual budget 
        authority shall include--
                  [(A) an identification of how the agency 
                defines the term ``program'', consistent with 
                guidance provided by the Director of the Office 
                of Management and Budget, including the program 
                activities that are aggregated, disaggregated, 
                or consolidated to be considered a program by 
                the agency;]
                  (A) an identification of the program 
                activities that are aggregated, disaggregated, 
                or consolidated as part of identifying 
                programs;
                  (B) for each program activity described in 
                subparagraph (A), the amount of funding for the 
                current fiscal year and previous 2 fiscal 
                years;
                  (C) an estimate of the amount of funding for 
                the program;
                  [(B)](D) a description of the purposes of the 
                program and the contribution of the program to 
                the mission and goals of the agency; [and]
                  [(C) an identification of funding for the 
                current fiscal year and previous 2 fiscal 
                years.;]
                  (E) an identification of the statutes that 
                authorize the program and any major regulations 
                specific to the program;
                  (F) for any program that provides grants or 
                other financial assistance to individuals or 
                entities, for the most recent fiscal year--
                          (i) a description of the individuals 
                        served by the program and beneficiaries 
                        who received financial assistance under 
                        the program, including an estimate of 
                        the number of individuals and 
                        beneficiaries, to the extent 
                        practicable;
                          (ii) for each program for which the 
                        head of an agency determines it is not 
                        practicable to provide an estimate of 
                        the number of individuals and 
                        beneficiaries served by the program--
                                  (I) an explanation of why 
                                data regarding the number of 
                                such individuals and 
                                beneficiaries cannot be 
                                provided; and
                                  (II) a discussion of the 
                                measures that could be taken to 
                                gather the data required to 
                                provide such an estimate; and
                          (iii) a description of--
                                  (I) the Federal employees who 
                                administer the program, 
                                including the number of full-
                                time equivalents with a pro 
                                rata estimate of full-time 
                                equivalents associated with 
                                multiple programs; and
                                  (II) other individuals whose 
                                salary is paid in part or full 
                                by the Federal Government 
                                through a grant, contract, 
                                cooperative agreement, or 
                                another form of financial award 
                                or assistance who administer or 
                                assist in any way in 
                                administering the program, 
                                including the number of full-
                                time equivalents, to the extent 
                                practicable;
                  (G) links to any evaluation, assessment, or 
                program performance reviews by the agency, an 
                Inspector General, or the Government 
                Accountability Office (including program 
                performance reports required under section 
                1116) released during the preceding 5 years; 
                and
                  (H) to the extent practicable, financial and 
                other information for each program activity 
                required to be reported under the Federal 
                Funding Accountability and Transparency Act of 
                2006 (31 U.S.C. 6101 note).
          (4) Information for smaller programs.--Information 
        for each program identified in the program inventory 
        required under paragraph (2) for which there is more 
        than $1,000,000 and not more than $10,000,000 in annual 
        budget authority shall, at a minimum, include--
                  (A) an identification of the program 
                activities that are aggregated, disaggregated, 
                or consolidated as part of identifying 
                programs;
                  (B) for each program activity described in 
                subparagraph (A), the amount of funding for the 
                current fiscal year and previous 2 fiscal 
                years;
                  (C) an identification of the statutes that 
                authorize the program and any major regulations 
                specific to the program;
                  (D) for any program that provides grants or 
                other financial assistance to individuals or 
                entities, a description of the individuals 
                served by the program and beneficiaries who 
                received financial assistance under the program 
                for the most recent fiscal year; and
                  (E) links to any evaluation, assessment, or 
                program performance reviews by the agency, an 
                Inspector General, or the Government 
                Accountability Office (including program 
                performance reports required under section 
                1116) released during the preceding 5 years.
          (5) Archiving.--After the end of each fiscal year, 
        the Director of the Office of Management and Budget 
        shall archive and preserve the information included in 
        the program inventory required under paragraph (2) 
        relating to that fiscal year.

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```