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[House Report 114-298]
[From the U.S. Government Publishing Office]

114th Congress }                                          { Report
                        HOUSE OF REPRESENTATIVES
 1st Session   }                                          { 114-298

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

 
                      TAXPAYERS RIGHT-TO-KNOW ACT

                                _______
                                

October 20, 2015.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                                _______
                                

 Mr. Chaffetz, from the Committee on Oversight and Government Reform, 
                        submitted the following

                              R E P O R T

                        [To accompany H.R. 598]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on Oversight and Government Reform, to whom 
was referred the bill (H.R. 598) 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, report favorably thereon 
with an amendment and recommend that the bill as amended do 
pass.

                                CONTENTS

                                                                   Page
Committee Statement and Views....................................     3
Section-by-Section...............................................     6
Explanation of Amendments........................................     7
Committee Consideration..........................................     7
Roll Call Votes..................................................     7
Application of Law to the Legislative Branch.....................     7
Statement of Oversight Findings and Recommendations of the 
  Committee......................................................     7
Statement of General Performance Goals and Objectives............     8
Duplication of Federal Programs..................................     8
Disclosure of Directed Rule Makings..............................     8
Federal Advisory Committee Act...................................     8
Unfunded Mandate Statement.......................................     8
Earmark Identification...........................................     8
Committee Estimate...............................................     8
Budget Authority and Congressional Budget Office Cost Estimate...     9
Changes in Existing Law Made by the Bill, as Reported............    10

    The amendment is as follows:
  Strike all after the enacting clause and insert the 
following:

SECTION 1. SHORT TITLE.

  This Act may be cited as the ``Taxpayers Right-To-Know Act''.

SEC. 2. INVENTORY OF GOVERNMENT PROGRAMS.

  (a) In General.--Section 1122(a) of title 31, United States Code, is 
amended--
          (1) by redesignating paragraphs (1) and (2) as paragraphs (2) 
        and (3), respectively;
          (2) by inserting before paragraph (2), as so redesignated, 
        the following:
          ``(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.'';
          (3) in paragraph (2), as so redesignated--
                  (A) by striking ``In general.--Not later than October 
                1, 2012, the Office of Management and Budget shall'' 
                and inserting ``Website and program inventory.--The 
                Director of the Office of Management and Budget 
                shall'';
                  (B) by striking subparagraph (C) and inserting the 
                following:
                  ``(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, 2018; 
                                and
                          ``(ii) for each program identified in the 
                        program inventory, the information required 
                        under paragraph (3).'';
          (4) in paragraph (3), as so redesignated--
                  (A) in the matter preceding subparagraph (A), by 
                striking ``described under paragraph (1)'' and 
                inserting ``identified in the program inventory 
                required under paragraph (2)'';
                  (B) by striking subparagraph (C);
                  (C) by redesignating subparagraph (B) as subparagraph 
                (D);
                  (D) by striking subparagraph (A) and inserting the 
                following:
                  ``(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) to the maximum extent practicable, the amount 
                of funding for each program, determined using the pro 
                rata share of the program activities that are 
                aggregated, disaggregated, or consolidated as part of 
                identifying programs;'';
                  (E) in subparagraph (D), as so redesignated, by 
                striking ``and'' at the end; and
                  (F) by adding at the end the following:
                  ``(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 for 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).''; and
          (5) by adding at the end the following:
          ``(4) 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.''.
  (b) Expired Grant Funding.--Not later than February 1 of each fiscal 
year, the Director of the Office of Management and Budget shall publish 
on a public website the total amount of undisbursed grant funding 
remaining in grant accounts for which the period of availability to the 
grantee has expired.

SEC. 3. GUIDANCE AND IMPLEMENTATION.

  (a) Guidance.--Not later than June 30, 2017, the Director of the 
Office of Management and Budget--
          (1) shall prescribe guidance to implement this Act, and the 
        amendments made by this Act;
          (2) shall issue guidance to agencies to identify how the 
        program activities used for reporting under the Federal Funding 
        Accountability and Transparency Act of 2006 (31 U.S.C. 6101 
        note) are associated with programs identified in the program 
        inventory required under section 1122(a)(2)(C)(i) of title 31, 
        United States Code, as amended by subsection (a);
          (3) may issue guidance to agencies to ensure that the 
        programs identified in the program inventory required under 
        section 1122(a)(2)(C)(i) of title 31, United States Code, as 
        amended by subsection (a), are presented at a similar level of 
        detail across agencies and are not duplicative or overlapping; 
        and
          (4) may, based on an analysis of the costs of implementation, 
        and after submitting to Congress a notification of the action 
        by the Director--
                  (A) exempt from the requirements under section 
                1122(a) of title 31, United States Code, an agency 
                that--
                          (i) is not listed in section 901(b) of title 
                        31, United States Code; and
                          (ii) for the fiscal year during which the 
                        exemption is made, has budget authority (as 
                        defined in section 3 of the Congressional 
                        Budget Act of 1974 (2 U.S.C. 622)) of not more 
                        than $10,000,000; and
                  (B) extend the implementation deadline under 
                subsection (b) by not more than 1 year.
  (b) Implementation.--This Act, and the amendments made by this Act, 
shall be implemented not later than June 30, 2018.

                     Committee Statement and Views

                          PURPOSE AND SUMMARY

    H.R. 598, the Taxpayers Right-to-Know Act, expands the 
Government Performance and Results Act Modernization Act 
(GPRAMA) to provide more information about cost and performance 
of federal programs online, such as program activities, funding 
amounts, performance information on awards or other financial 
assistance, and program evaluations conducted by the U.S. 
Government Accountability Office (GAO), the Inspectors General, 
or the agency in the past five years. H.R. 598 also establishes 
a definition for a federal program.

                  BACKGROUND AND NEED FOR LEGISLATION

    Taxpayers are owed straightforward and relevant federal 
program information which will allow them to understand how tax 
dollars are spent and what efforts the government engages in on 
their behalf. Performance information is necessary to 
understand the efficacy of each dollar spent. Congress has made 
several attempts to shed light on wasteful and duplicative 
programs and increase information about federal program 
performances, but many of these efforts have fallen short of 
fully reaching the intended outcome of the enacted laws.\1\
---------------------------------------------------------------------------
    \1\Government Accountability Office (GAO) Report GAO-15-83 
Government Efficiency and Effectiveness: Inconsistent Definitions and 
Information Limit the Usefulness of Federal Program Inventories 
(October 31, 2014).
---------------------------------------------------------------------------
    The Government Performance and Results Act of 1993 (GPRA) 
marked a watershed in federal management.\2\ For the first 
time, agencies were required to set goals and measure 
performance and the Office of Management and Budget (OMB) was 
directed to produce annual reports on agency performance.\3\ 
With the advent of an integrated digital age, Congress 
recognized the need to further increase the accessibility and 
scope of agency performance information and measurements, 
leading to the passage of the GPRA Modernization Act of 2010 
(GPRAMA), legislation that originated within the Committee on 
Oversight and Government Reform.\4\ GPRAMA required federal 
agencies to identify priority goals and measure progress toward 
meeting those goals. In addition, GPRAMA required OMB to 
publish a comprehensive inventory of all federal programs to a 
central government-wide website.
---------------------------------------------------------------------------
    \2\Congressional Research Service (CRS) Changes to the Government 
Performance and Results Act (GPRA): Overview of the New Framework of 
Products and Processes R42379, (February 29, 2012).
    \3\Id.
    \4\Id.
---------------------------------------------------------------------------
    In 2010, Senator Coburn added to a bill raising the federal 
debt limit an amendment requiring the GAO to report on 
duplication and overlap across the federal government.\5\ 
Consequently, GAO has submitted five annual reports to Congress 
identifying specific areas of duplication and ways to realize 
cost savings.\6\ The Committee has held hearings on each of 
GAO's reports on duplication.
---------------------------------------------------------------------------
    \5\Pub. L. No. 111-139, Sec. 21, 124 Stat. 29 (2010).
    \6\Government Accountability Office (GAO) Report GAO-15-404SP 2015 
Annual Report: Additional Opportunities to Reduce Fragmentation, 
Overlap, and Duplication and Achieve Other Financial Benefits. (April 
14, 2015).
---------------------------------------------------------------------------
    Since 2011, GAO has identified more than 200 areas of 
duplication and potential cost savings.\7\ Due to efforts made 
to address some of these areas, the Federal government has 
realized over $20 billion in financial benefits over the last 
four years.\8\ If more work is done, GAO estimates that the 
Federal government could save an additional $80 billion. While 
GAO's recommendations are a start toward making government more 
efficient and cost effective, government agencies are uniquely 
positioned to also assume responsibility for identifying 
unnecessary duplication.
---------------------------------------------------------------------------
    \7\Government Accountability Office (GAO) Report GAO-15-523T 
Testimony Before the H. Comm. on Oversight and Gov't Reform 
Opportunities to Reduce Fragmentation, Overlap, and Duplication and 
Achieve Other Financial Benefits (April 14, 2015).
    \8\Id.
---------------------------------------------------------------------------
    The intended effects of GPRA and GPRAMA have yet to be 
fully realized.\9\ In October 2014, GAO issued a report on the 
administration's development of a federal program inventory, as 
required under GPRAMA.\10\ GAO described the inventory as ``not 
a useful tool'' and found ``the approach used by the Office of 
Management and Budget and agencies has not led to the inventory 
of all federal programs, along with related budget and 
performance information, envisioned in the GPRA Modernization 
Act.''\11\
---------------------------------------------------------------------------
    \9\Government Accountability Office (GAO) Report GAO-15-83 
Government Efficiency and Effectiveness: Inconsistent Definitions and 
Information Limit the Usefulness of Federal Program Inventories, 
highlights page (October 31, 2014).
    \10\Id.
    \11\Id.
---------------------------------------------------------------------------
    The failure to effectively create a program inventory is 
largely due to inconsistent definitions of what constitutes a 
program.\12\ Under GPRAMA, OMB was required to issue guidance 
that ensured program information was provided in a way that 
presents a coherent picture of all Federal programs.\13\ Using 
an ``iterative approach'' to implement program inventory 
requirements, OMB determined a one-size fits all approach would 
not work and chose not to set a superseding definition of 
program.\14\ As a result, agencies used a variety of 
inconsistent definitions to determine what constituted a 
program for the purpose of the program inventory, which limited 
usefulness and comparability within agencies and government-
wide.\15\ OMB also chose not to include a requirement for 
agencies to present budget information at the program level, 
despite this being a requirement of GPRAMA.\16\
---------------------------------------------------------------------------
    \12\Id.
    \13\31 U.S.C. Sec.  1122(d).
    \14\OMB, Circular No. A-11, p. 6, Sec.  280.3 (2012); Government 
Accountability Office (GAO) Report GAO-15-83 Government Efficiency and 
Effectiveness: Inconsistent Definitions and Information Limit the 
Usefulness of Federal Program Inventories, highlights page 1 (October 
31, 2014).
    \15\Id. at 11.
    \16\Id. at 19.
---------------------------------------------------------------------------
    To better identify duplicative and unnecessary programs, 
GPRAMA directed federal agencies to demonstrate how programs 
contribute to agency goals. However, some agencies either 
completely omitted or only partially provided evidence to 
support their assessment.\17\ Furthermore, no agency sought out 
external stakeholders for consultation on program inventories. 
Consultation with stakeholders, such as Congress, state and 
local governments, and third party service providers, would 
have helped to ensure that the information provided in the 
inventories was useful to stakeholder decision-making.\18\
---------------------------------------------------------------------------
    \17\Id. at 21-22.
    \18\Id. at 26.
---------------------------------------------------------------------------
    H.R. 598 addresses these issues by amending GPRAMA to 
require distinct parameters and expectations for the program 
inventory catalog. H.R. 598 sets a definition for federal 
program, making the reporting requirement uniform across all 
federal agencies. To ensure the expediency and success of H.R. 
598, the Director of OMB is required to issue implementation 
guidance.

                          LEGISLATIVE HISTORY

    H.R. 598, the Taxpayers Right-To-Know Act, was introduced 
by Congressman Tim Walberg (R-MI) on January 28, 2015 and 
referred to the Committee on Oversight and Government Reform. 
On July 22, 2015, the Committee on Oversight and Government 
Reform ordered H.R. 598 favorably reported, with an amendment 
in the nature of a substitute offered by Congressman Walberg.
    The companion bill, S. 282, was introduced by Senator James 
Lankford (R-OK) on January 28, 2015 and referred to the Senate 
Committee on Homeland Security and Governmental Affairs. On 
June 25, 2015, the Committee on Homeland Security and 
Governmental Affairs ordered S. 282 favorably reported, with an 
amendment in the nature of a substitute offered by Senator Ron 
Johnson (R-WI).
    In the 113th Congress, then-Representative Lankford 
introduced H.R. 1423, the Taxpayers Right-to-Know Act. The bill 
was referred to the Oversight and Government Reform Committee. 
H.R. 1423 was reported favorably by the Committee on July 24, 
2013 and passed the House on February 25, 2014 by voice vote. 
The bill was referred to the Senate Committee on Homeland and 
Governmental Affairs. No further action was taken.
    On March 12, 2014, Senator Tom Coburn (R-OK) introduced S. 
2113, the Taxpayers Right-To-Know Act of 2014, which was 
referred to the Senate Committee on Homeland Security and 
Governmental Affairs. On May 21, 2014, the Committee reported 
the bill favorably reported. No further action was taken.
    In the 112th Congress, the Taxpayers Right-To-Know Act was 
introduced by Representative James Lankford as H.R. 3609 on 
December 8, 2011. The bill was referred to the Committee on 
Oversight and Government Reform. A companion bill, S. 1957, was 
introduced by Senator Tom Coburn on December 7, 2011. S. 1957 
was referred to the Senate Homeland Security and Governmental 
Affairs Committee. No further action was taken on either bill.

                           Section-by-Section

Section 1. Short title

    Designates the short title of the bill as the ``Taxpayers 
Right-to-Know Act''.

Section 2. Inventory of Government Programs

    Requires the Office of Management and Budget (OMB) to 
publish a government-wide program inventory and detailed 
program-level information to a website. The program inventory 
will include programs, defined as an organized set of 
activities directed toward a common purpose or goal that exceed 
$1 million in budget authority, including any activity commonly 
referred to as a program or referenced in law as a program.
    Requires publication of the following information for each 
program in the inventory:
           Aggregated, disaggregated, or consolidated 
        program activities;
           Funding for each program activity for 
        current and prior two fiscal years;
           Funding for each program determined using 
        the pro rata share of the program activities that are 
        aggregated, disaggregated or consolidated, to the 
        maximum extent practicable;
           Statutes that authorize the program;
           Major regulations specific to the program;
           Information pertaining to grants or other 
        financial assistance distributed by the program, 
        including;
                    Information about the individuals served by 
                the program, including an estimate, to the 
                extent practicable;
                    If the agency determines information about 
                individuals served by the program is not 
                available, information about why no data is 
                available and how to gather data;
                    The number of full-time equivalent 
                employees who administer the program and other 
                individuals whose salary is paid in part or in 
                full by the government including through a 
                grant or contract;
           Links to evaluations or reviews by the 
        agency, Inspector General or the Government 
        Accountability Office released during the prior five 
        years; and
           Information required under the Federal 
        Funding Accountability and Transparency Act (FFATA).
    Requires OMB to archive and preserve information included 
in the program inventory at the end each fiscal year relating 
to that fiscal year.
    Requires OMB to publish the total amount of undisbursed 
grant funding remaining in grant accounts for which the period 
of availability to the grantee has expired.

Section 3. Guidance and implementation

    Requires OMB to provide guidance to implement the Act and 
to connect the data to FFATA data by June 30, 2017. The bill 
also allows OMB to delay implementation by up to a year or 
exempt an agency from compliance based on an analysis of the 
costs of implementation and after notification to Congress.

                       Explanation of Amendments

    Congressman Tim Walberg (R-MI) offered an amendment in the 
nature of a substitute to the bill. The amendment refines 
language for the definition of a program and designates 
reporting requirements for each program. The amendment also 
requires the Director of the OMB to issue guidance to federal 
agencies on reporting, and sets a deadline for implementation 
of the Act. The amendment was adopted by voice vote.

                        Committee Consideration

    On July 22, 2015 the Committee met in open session and 
ordered reported favorably the bill, H.R. 598, by voice vote, 
as amended, a quorum being present.

                            Roll Call Votes

    There were no recorded votes during Full Committee 
consideration of H.R. 598.

              Application of Law to the Legislative Branch

    Section 102(b)(3) of Public Law 104-1 requires a 
description of the application of this bill to the legislative 
branch where the bill relates to the terms and conditions of 
employment or access to public services and accommodations. 
This bill enhances transparency into federal programs to 
promote informed and deliberate decisions by Congress and 
increased public awareness concerning the operations of the 
Federal government. As such this bill does not relate to 
employment or access to public services and accommodations.

  Statement of Oversight Findings and Recommendations of the Committee

    In compliance with clause 3(c)(1) of rule XIII and clause 
2(b)(1) of rule X of the Rules of the House of Representatives, 
the Committee's oversight findings and recommendations are 
reflected in the descriptive portions of this report.

         Statement of General Performance Goals and Objectives

    In accordance with clause 3(c)(4) of rule XIII of the Rules 
of the House of Representatives, the Committee's performance 
goal or objective of the bill is to provide taxpayers with an 
annual report disclosing the cost and performance of Government 
programs and areas of duplication among them.

                    Duplication of Federal Programs

    No provision of this bill establishes or reauthorizes a 
program of the Federal Government known to be duplicative of 
another Federal program, a program that was included in any 
report from the Government Accountability Office to Congress 
pursuant to section 21 of Public Law 111-139, or a program 
related to a program identified in the most recent Catalog of 
Federal Domestic Assistance.

                  Disclosure of Directed Rule Makings

    The Committee estimates that enacting this bill does not 
direct the completion of any specific rule makings within the 
meaning of 5 U.S.C. 551.

                     Federal Advisory Committee Act

    The Committee finds that the legislation does not establish 
or authorize the establishment of an advisory committee within 
the definition of 5 U.S.C. App., Section 5(b).

                       Unfunded Mandate Statement

    Section 423 of the Congressional Budget and Impoundment 
Control Act (as amended by Section 101(a)(2) of the Unfunded 
Mandates Reform Act, P.L. 104-4) requires a statement as to 
whether the provisions of the reported include unfunded 
mandates. In compliance with this requirement the Committee has 
received a letter from the Congressional Budget Office included 
herein.

                         Earmark Identification

    This bill does not include any congressional earmarks, 
limited tax benefits, or limited tariff benefits as defined in 
clause 9 of rule XXI.

                           Committee Estimate

    Clause 3(d)(1) of rule XIII of the Rules of the House of 
Representatives requires an estimate and a comparison by the 
Committee of the costs that would be incurred in carrying out 
this bill. However, clause 3(d)(2)(B) of that rule provides 
that this requirement does not apply when the Committee has 
included in its report a timely submitted cost estimate of the 
bill prepared by the Director of the Congressional Budget 
Office under section 402 of the Congressional Budget Act of 
1974.

     Budget Authority and Congressional Budget Office Cost Estimate

    With respect to the requirements of clause 3(c)(2) of rule 
XIII of the Rules of the House of Representatives and section 
308(a) of the Congressional Budget Act of 1974 and with respect 
to requirements of clause (3)(c)(3) of rule XIII of the Rules 
of the House of Representatives and section 402 of the 
Congressional Budget Act of 1974, the Committee has received 
the following cost estimate for this bill from the Director of 
Congressional Budget Office:

H.R. 598--Taxpayers Right-To-Know Act

    Summary: H.R. 598 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 federal program be described on OMB's 
website, including the number of people served by or benefiting 
from the program, the number of federal employees and contract 
staff involved, and links to reviews of the program including 
those by the Government Accountability Office (GAO) and 
Inspectors General.
    Based on information from several agencies, CBO estimates 
that implementing H.R. 598 would cost $82 million over the 
2016-2020 period, assuming appropriation of the necessary 
amounts. Enacting H.R. 598 could affect direct spending by some 
agencies (such as the Tennessee Valley Authority) because they 
are authorized to use receipts from the sale of goods, fees, 
and other collections to cover their operating costs; 
therefore, pay-as-you-go procedures apply. Because most of 
those agencies can make adjustments to the amounts collected 
based on changes in spending, CBO estimates that any net 
changes in direct spending would not be significant. Enacting 
the bill would not affect revenues.
    H.R. 598 contains no intergovernmental or private-sector 
mandates as defined in the Unfunded Mandates Reform Act (UMRA) 
and would not affect the budgets of state, local, or tribal 
governments.
    Estimated cost to the Federal Government: The estimated 
budgetary impact of H.R. 598 is shown in the following table. 
The costs of this legislation fall within all budget functions 
that include spending for administrative activities by federal 
agencies.

----------------------------------------------------------------------------------------------------------------
                                                                 By fiscal year, in millions of dollars--
                                                         -------------------------------------------------------
                                                            2016     2017     2018     2019     2020   2016-2020
----------------------------------------------------------------------------------------------------------------
                                  CHANGES IN SPENDING SUBJECT TO APPROPRIATION
 
Estimated Authorization Level...........................        0        3       30       30       20        83
Estimated Outlays.......................................        0        2       30       30       20        82
----------------------------------------------------------------------------------------------------------------

    Basis of estimate: For this estimate, CBO assumes that the 
bill will be enacted near the end of fiscal year 2015, that the 
necessary amounts will be appropriated each year, and that 
spending will follow historical patterns for administrative 
activities.
    Under current law, agencies regularly produce information 
on program management, budgets, strategic plans, and annual 
performance. Under the Government Performance and Results Act 
(GPRA) agencies are required to describe every program they 
administer. Under the Digital Accountability and Transparency 
Act of 2014 (DATA Act) agencies are required to make 
information on all federal spending more accessible and 
transparent to the public. Consequently, CBO expects that some 
of the provisions in H.R. 598 would only slightly modify 
current practices.
    However, the legislation also would expand the definition 
of a federal program and require OMB to list all the programs, 
their funding levels, the number of beneficiaries of the 
programs, and link each program to all related evaluations, 
assessments, performance reviews, or government reports 
(including GAO and Inspectors General reports). The Catalog of 
Federal Domestic Assistance lists more than 2,200 federal 
programs, projects, services, and activities that provide 
assistance or benefits to the public, although some programs 
may be listed more than once.
    Based on information from OMB and selected agencies about 
the costs to implement GPRA and the DATA Act, CBO estimates 
that assembling such information about each government activity 
that provides benefits or services to the public would cost 
each of the 26 major agencies about $1 million a year. We 
estimate that smaller federal agencies would spend a total of 
about $4 million annually. Those costs would not begin until 
after OMB provided guidance to agencies on identifying programs 
and developing the necessary information for posting. CBO 
estimates that OMB would spend $3 million in 2017 and 2018 to 
develop that guidance and that agency costs to comply with the 
bill's requirements would decline soon after the initial 
reports were developed.
    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 H.R. 598 could affect direct spending by 
some agencies (such as the Tennessee Valley Authority) because 
they are authorized to use receipts from the sale of goods, 
fees, and other collections to cover their operating costs; 
therefore, pay-as-you-go procedures apply. Because most of 
those agencies can adjust the amounts collected, CBO estimates 
that any net changes in direct spending by those agencies would 
not be significant. Enacting the bill would not affect 
revenues.
    Intergovernmental and private-sector impact: H.R. 598 
contains no intergovernmental or private-sector mandates as 
defined in UMRA and would not affect the budgets of state, 
local, or tribal governments.
    Previous CBO estimates: On May 22, 2015, CBO transmitted a 
cost estimate for S. 282, the Taxpayers Right-to-Know Act as 
ordered reported by the Senate Committee on Homeland Security 
and Governmental Affairs on May 6, 2015. The two versions of 
the legislation are identical, and the CBO cost estimates are 
the same.
    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: Theresa Gullo, Assistant Director for 
Budget Analysis.

         Changes in Existing Law Made by the Bill, as Reported

  In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italic, and existing law in which no 
change is proposed is shown in roman):

                      TITLE 31, UNITED STATES CODE

           *       *       *       *       *       *       *
SUBTITLE II--THE BUDGET PROCESS

           *       *       *       *       *       *       *

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

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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) In general.--Not later than October 1, 2012, the 
        Office of Management and Budget shall] (2) 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, 2018; and
                          (ii) for each program identified in 
                        the program inventory, the information 
                        required under paragraph (3).
          [(2)] (3) Information.--Information for each program 
        [described under paragraph (1)] identified in the 
        program inventory required under paragraph (2) 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) to the maximum extent practicable, the 
                amount of funding for each program, determined 
                using the pro rata share of the program 
                activities that are aggregated, disaggregated, 
                or consolidated as part of identifying 
                programs;
                  [(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 for 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) 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.
  (b) Transparency of Agency Priority Goals and Results.--The 
head of each agency required to develop agency priority goals 
shall make information about each agency priority goal 
available to the Office of Management and Budget for 
publication on the website, with the exception of any 
information covered by section 1120(b)(2) of this title. In 
addition to an identification of each agency priority goal, the 
website shall also consolidate information about each agency 
priority goal, including--
          (1) a description of how the agency incorporated any 
        views and suggestions obtained through congressional 
        consultations about the agency priority goal;
          (2) an identification of key factors external to the 
        agency and beyond its control that could significantly 
        affect the achievement of the agency priority goal;
          (3) a description of how each agency priority goal 
        will be achieved, including--
                  (A) the strategies and resources required to 
                meet the priority goal;
                  (B) clearly defined milestones;
                  (C) the organizations, program activities, 
                regulations, policies, and other activities 
                that contribute to each goal, both within and 
                external to the agency;
                  (D) how the agency is working with other 
                agencies to achieve the goal; and
                  (E) an identification of the agency official 
                responsible for achieving the priority goal;
          (4) the performance indicators to be used in 
        measuring or assessing progress;
          (5) a description of how the agency ensures the 
        accuracy and reliability of the data used to measure 
        progress towards the priority goal, including an 
        identification of--
                  (A) the means used to verify and validate 
                measured values;
                  (B) the sources for the data;
                  (C) the level of accuracy required for the 
                intended use of the data;
                  (D) any limitations to the data at the 
                required level of accuracy; and
                  (E) how the agency has compensated for such 
                limitations if needed to reach the required 
                level of accuracy;
          (6) the results achieved during the most recent 
        quarter and overall trend data compared to the planned 
        level of performance;
          (7) an assessment of whether relevant organizations, 
        program activities, regulations, policies, and other 
        activities are contributing as planned;
          (8) an identification of the agency priority goals at 
        risk of not achieving the planned level of performance; 
        and
          (9) any prospects or strategies for performance 
        improvement.
  (c) Transparency of Federal Government Priority Goals and 
Results.--The Director of the Office of Management and Budget 
shall also make available on the website--
          (1) a brief description of each of the Federal 
        Government priority goals required by section 1120(a) 
        of this title;
          (2) a description of how the Federal Government 
        priority goals incorporate views and suggestions 
        obtained through congressional consultations;
          (3) the Federal Government performance goals and 
        performance indicators associated with each Federal 
        Government priority goal as required by section 1115(a) 
        of this title;
          (4) an identification of the lead Government official 
        for each Federal Government performance goal;
          (5) the results achieved during the most recent 
        quarter and overall trend data compared to the planned 
        level of performance;
          (6) an identification of the agencies, organizations, 
        program activities, regulations, tax expenditures, 
        policies, and other activities that contribute to each 
        Federal Government priority goal;
          (7) an assessment of whether relevant agencies, 
        organizations, program activities, regulations, tax 
        expenditures, policies, and other activities are 
        contributing as planned;
          (8) an identification of the Federal Government 
        priority goals at risk of not achieving the planned 
        level of performance; and
          (9) any prospects or strategies for performance 
        improvement.
  (d) Information on Website.--The information made available 
on the website under this section shall be readily accessible 
and easily found on the Internet by the public and members and 
committees of Congress. Such information shall also be 
presented in a searchable, machine-readable format. The 
Director of the Office of Management and Budget shall issue 
guidance to ensure that such information is provided in a way 
that presents a coherent picture of all Federal programs, and 
the performance of the Federal Government as well as individual 
agencies.

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