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[Senate Report 115-354]
[From the U.S. Government Publishing Office]

                                                    Calendar No. 641
115th Congress
                                 SENATE
  2d Session                                               Report                                                       
                                                            115-354                                                                
_______________________________________________________________________

                                     
                                                     
   GRANT REPORTING EFFICIENCY AND AGREEMENTS TRANSPARENCY ACT OF 2018

                               __________

                              R E P O R T

                                 of the

                   COMMITTEE ON HOMELAND SECURITY AND

                          GOVERNMENTAL AFFAIRS

                          UNITED STATES SENATE

                              to accompany

                                S. 3484

      TO MODERNIZE FEDERAL GRANT REPORTING, AND FOR OTHER PURPOSES
      
      
      
      
      

[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]

               November 13, 2018.--Ordered to be printed
                                   ______

                     U.S. GOVERNMENT PUBLISHING OFFICE 

89-010                      WASHINGTON : 2018
               
               
        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                  HEIDI HEITKAMP, North Dakota
JAMES LANKFORD, Oklahoma             GARY C. PETERS, Michigan
MICHAEL B. ENZI, Wyoming             MAGGIE HASSAN, New Hampshire
JOHN HOEVEN, North Dakota            KAMALA D. HARRIS, California
STEVE DAINES, Montana                DOUG JONES, Alabama

                  Christopher R. Hixon, Staff Director
                Gabrielle D'Adamo Singer, Chief Counsel
               Daniel J. Spino, Professional Staff Member
               Margaret E. Daum, Minority Staff Director
       Charles A. Moskowitz, Minority Senior Legislative Counsel
Christopher J. Mulkins, Minority U.S. Government Accountability Office 
                                Detailee
                     Laura W. Kilbride, Chief Clerk

                                                    Calendar No. 641
115th Congress
                                 SENATE
  2d Session                                              Report                                
                                                            115-354

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

 
   GRANT REPORTING EFFICIENCY AND AGREEMENTS TRANSPARENCY ACT OF 2018

                                _______
                                

               November 13, 2018.--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. 3484]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on Homeland Security and Governmental 
Affairs, to which was referred the bill (S. 3484) to modernize 
Federal grant reporting, and for other purposes, having 
considered the same, reports favorably thereon with amendments 
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..............................................3
 IV. Section-by-Section Analysis......................................3
  V. Evaluation of Regulatory Impact..................................5
 VI. Congressional Budget Office Cost Estimate........................5
VII. Changes in Existing Law Made by the Bill, as Reported............7

                         I. Purpose and Summary

    The purpose of S. 3484, the Grant Reporting Efficiency and 
Agreements Transparency Act of 2018, or the GREAT Act, is to 
improve and modernize reporting by recipients of Federal 
grants. The bill does so by requiring the Director of the 
Office of Management and Budget (OMB), and the Secretary of the 
Executive Branch agency that awards the most Federal grants 
each year, to create data standards for grantee reporting 
requirements across the Federal Government.

              II. Background and the Need for Legislation

    In 2014, Congress approved, and President Obama signed, the 
Digital Accountability and Transparency (DATA) Act, the 
nation's first open data law.\1\ Included among the Act's 
provisions was the authorization of a 12-month pilot program to 
examine whether the establishment of data reporting standards 
across Federal agencies would reduce duplicative reporting 
requirements for Federal award recipients.\2\
---------------------------------------------------------------------------
    \1\Pub. L. No. 113-101 (2014).
    \2\Id. at Sec. 5(b).
---------------------------------------------------------------------------
    The DATA Act tasked OMB with implementing the pilot 
program.\3\ As authorized, the pilot program applied standard 
data reporting requirements to contracts, grants, and sub-
awards with a combined value over $1 billion.\4\ OMB examined 
Federal spending data and how Federal awardees reported data 
back to the Federal Government to analyze the influence of 
standardized terms and interoperable financial data systems.\5\ 
The pilot program also included a variety of award recipients 
as participants, including recipients that accept awards from 
multiple Federal programs across multiple Federal agencies.\6\
---------------------------------------------------------------------------
    \3\Id. at (b)(1).
    \4\Id. at (b)(2)(A).
    \5\Office of Mgmt. & Budget, Report to Congress: DATA Act Pilot 
Program 4 (Aug. 10, 2017), available at https://www.whitehouse.gov/
sites/whitehouse.gov/files/omb/sequestration_reports/
2017_data_act_section5_report.pdf.
    \6\Id. at 4.
---------------------------------------------------------------------------
    OMB also tasked several agencies with overseeing differing 
aspects of the pilot program, including the Department of 
Health and Human Services (HHS).\7\ OMB made HHS responsible 
for the grants portion of the DATA pilot program due to its 
high involvement with grant recipients and maintenance of 
Grants.gov.\8\ To address inconsistent terms used in grant 
reporting, HHS created the Common Data Element Repository 
(CDER) Library model.\9\ The CDER is an online repository of 
Federal Government program data, terms, and attributes of grant 
reporting.\10\ CDER is designed to provide a framework of 
agreed-upon data standards, improve transparency, and promote 
consistency in definitions and terms in the Federal grant 
world.\11\ Using CDER, HHS collected and analyzed data related 
to grants from a 12-month reporting period.\12\
---------------------------------------------------------------------------
    \7\Id.
    \8\Id. at 32. Grants.gov is a centralized website that allows grant 
seekers to find and apply for federal funding opportunities. 
Grants.gov, About the Grants.gov Program Management Office, https://
www.grants.gov/web/grants/support/about-grants-gov.html (last visited 
Oct. 9, 2018).
    \9\Dep't Of Health & Human Services, Common Data Repository (CDER) 
Library, https://www.hhs.gov/about/agencies/asfr/data-act-program-
management-office/common-data-element-repository/index.html (last 
visited Nov. 2, 2018).
    \10\Id.
    \11\Id.
    \12\Office of Mgmt. & Budget, supra note 5 at 37.
---------------------------------------------------------------------------
    Upon completion of the grant portion of the pilot program, 
HHS, and ultimately OMB, concluded that grant reporting could 
be completed in a more accurate and timely fashion if they had 
access to an online repository containing defined data 
standards, such as the CDER Library.\13\ OMB issued guidance to 
Federal agencies, explaining how agencies are to apply data 
standards in the hopes of lessening the compliance burden and 
simplify the reporting process.\14\ OMB had four 
recommendations for grant reporting: (1) require that reported 
data elements are defined; (2) require that reported data is 
collected and maintained in a central location; (3) allow data 
to be re-used and auto-populated across the Government; and (4) 
have resources available to explain requirements and business 
processes when necessary.\15\
---------------------------------------------------------------------------
    \13\Memorandum from Mick Mulvaney, Director of the Office of Mgmt. 
& Budget, to Heads of Executive Departments and Agencies (Sept. 5, 
2018) available at https://www.whitehouse.gov/wp-content/uploads/2018/
09/M-18-24.pdf; Office of Mgmt. & Budget, supra note 5 at 42.
    \14\Memorandum from David Mader, Controller of the Office of Mgmt. 
& Budget, to Heads of Executive Departments and Agencies (May 3, 2016) 
available at https://obamawhitehouse. archives.gov/sites/default/files/
omb/financial/memos/management-procedures-memorandum-no-2016-03-
additional-guidance-for-data-act-implementation.pdf.
    \15\Office of Mgmt. & Budget, supra note 5 at 6.
---------------------------------------------------------------------------
    Although the DATA Act pilot program had a two-year sunset, 
the positive feedback from HHS's work with the pilot program as 
it related to Federal grants led to the introduction of S. 3484 
by Senators James Lankford (R-OK) and Michael Enzi (R-WY). S. 
3484 implements all four of OMB's recommendations for Federal 
agencies to modernizing reporting by defining and imposing data 
standards in an open repository managed by HHS and OMB. The 
data standards OMB and HHS establish will be applied 
government-wide to all Federal grant recipients' reporting to 
ensure continuity and efficiency.

                        III. Legislative History

    S. 3484, the Grant Reporting Efficiency and Agreements 
Transparency Act of 2018, or the GREAT Act, was introduced on 
September 24, 2018, by Senators James Lankford (R-OK) and 
Michael Enzi (R-WY). The bill was referred to the Committee on 
Homeland Security and Governmental Affairs.
    The Committee considered S. 3484 at a business meeting on 
September 26, 2018. Senator Heidi Heitkamp offered an amendment 
that ensures that the guidance issued by OMB and the standard-
setting agency is regularly updated to reflect the most current 
technology and grant requirements. The amendment was agreed to 
without objection with Senators Johnson, Portman, Lankford, 
Paul, Enzi, Hoeven, Daines, McCaskill, Carper, Peters, 
Heitkamp, Hassan, Harris, and Jones present. S. 3484 was 
approved, as amended, by voice vote en bloc with Senators 
Johnson, Portman, Lankford, Paul, Enzi, Hoeven, Daines, 
McCaskill, Carper, Peters, Heitkamp, Hassan, Harris, and Jones 
present.

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

Section 1. Short title

    This section establishes the short title of the bill as the 
Grant Reporting Efficiency and Agreements Transparency Act of 
2018, or the GREAT Act.

Section 2. Purposes

    This section lays out the purposes of the bill, to improve 
Federal awardee's reporting to the Federal Government by 
creating and using data standards when reporting annual 
productivity, budget requests, and other correspondence. The 
data standards are to be created by the Director of OMB and the 
Secretary of the standard-setting agency (as defined in section 
4 of this bill).

Section 3. Definitions

    This section explains that the terms agency, Director, 
Federal award, and Secretary have the same meanings as they are 
given in section 6401 of title 31, United States Code, which 
are added by section 4 of this bill.

Section 4. Data standards for grant reporting

    This section adds a new Chapter 64 to follow chapter 63 in 
title 31 of the United States Code.
    New section 6401 of Chapter 64 provides definitions for 
agency, core data elements, director, executive department, 
federal award, secretary, standard-setting agency, and state.
    New section 6402 provides that the Executive department 
that issues the most Federal awards in a calendar year shall be 
considered the standard-setting agency. The Secretary of the 
standard-setting agency and Director of OMB shall establish the 
Government-wide data standards for all reporting by Federal 
award recipients. The data standards need to be consistent with 
accounting and reporting principles, nonproprietary, and yield 
information by being fully searchable and machine-readable.
    New section 6403 details that the Secretary of the 
standard-setting agency and Director of OMB need to produce 
guidance directing all agencies to apply the data standards 
established under new section 6402 to all applicable reports 
from award recipients, not later than two years after the date 
of enactment of this bill. The guidance will help assimilate 
current reporting practices, while allowing exceptions for 
Indian Tribes.
    New section 6404 explains the requirements of agencies. 
Three years from enactment, agencies are required to have all 
grant and cooperative agreements recipients use the data 
standards established for all information collection requests.

Section 5. Single Audit Act

    This section amends Sections 7502 and 7502 of United States 
Code to require all audit-related information to be electronic 
and machine-readable.

Section 6. Consolidation of assistance-related information; publication 
        of public information as open data

    This section states that OMB and the standard-setting 
agency need to collect and maintain the federal award 
information received from the reports. The federal award 
information is to be displayed in a government-wide data set 
that is publically available.

Section 7. Evaluation of nonproprietary identifiers

    This section establishes that OMB and the standard-setting 
agency should decide on using nonproprietary identifiers for 
the data standards, keeping in mind the accessibility and cost 
to recipients of federal awardees.

Section 8. Rule of construction

    This section includes a rule of construction that 
provisions of this Act shall not be interpreted to require the 
collection of data that is not already required.

Section 9. No additional funds authorized

    This section makes clear that no additional funds are 
authorized to carry out this bill.

                   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 Estimates

                                     U.S. Congress,
                               Congressional Budget Office,
                                  Washington, DC, October 19, 2018.
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. 3484, the GREAT 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,
                                                          Director.
    Enclosure.

S. 3484--GREAT Act

    Summary: S. 3484 aims to make information about federal 
grant programs more easily accessible and transparent. The bill 
would authorize the Office of Management and Budget (OMB) to 
designate an executive agency to establish data standards for 
all government reporting on such programs. CBO estimates that 
implementing S. 3484 would cost $50 million over the 2019-2023 
period, assuming appropriation of the necessary funds.
    Enacting S. 3484 could affect direct spending by agencies 
that are authorized to use receipts from the sale of goods, 
fees, and other collections to cover operating costs. 
Therefore, pay-as-you-go procedures apply. Because most 
agencies can adjust the amounts collected as operating costs 
change, CBO estimates that any net changes in direct spending 
by those agencies would be negligible. Enacting the bill would 
not affect revenues.
    CBO estimates that enacting S. 3484 would not increase net 
direct spending or on-budget deficits in any of the four 
consecutive 10-year periods beginning in 2029.
    S. 3484 contains no intergovernmental or private-sector 
mandates as defined in the Unfunded Mandates Reform Act (UMRA).
    Estimated cost to the Federal Government: The estimated 
budgetary effect of S. 3484 is shown in the following table. 
The costs of the legislation fall within all budget functions 
that contain salaries and expenses for grant programs.

----------------------------------------------------------------------------------------------------------------
                                                                     By fiscal year, in millions of dollars--
                                                                ------------------------------------------------
                                                                                                          2019-
                                                                  2019    2020    2021    2022    2023     2023
----------------------------------------------------------------------------------------------------------------
                                 INCREASES IN SPENDING SUBJECT TO APPROPRIATION
 
Estimated Authorization Level..................................      10      10      10      10      10       50
Estimated Outlays..............................................      10      10      10      10      10       50
----------------------------------------------------------------------------------------------------------------

    Basis of estimate: For this estimate, CBO assumes that S. 
3484 will be enacted near the end of 2018. Estimated outlays 
are based on historical spending patterns for similar 
activities.
    The federal government uses several databases to monitor 
and track agency spending. For example, a Department of Health 
and Human Services (HHS) website, www.grants.gov, provides 
information about federal grants and contracts. Information on 
federal spending also is available through an OMB website, 
www.USAspending.gov, which displays award amounts for all 
federal contracts, grants, and loans. Information from HHS and 
OMB indicates that under current law, the federal government 
has standardized some reporting requirements by grant 
recipients but that the information is not collected or 
reported consistently across government programs that award 
grants.
    For this estimate, CBO assumes that HHS would be the lead 
agency to implement S. 3484. HHS spends about $10 million to 
$12 million annually on its www.grants.gov website, and CBO 
expects that implementing S. 3484 would involve the same level 
of effort spread across multiple departments and agencies. 
Initial tasks would require personnel to develop the data 
structure and data elements; subsequent work would involve 
modifying computer systems and training personnel. In total, 
CBO estimates that implementing S. 3484 would cost $50 million 
over the 2019-2023 period, subject to the availability of 
appropriated funds.
    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. S. 3484 could affect direct spending by agencies that 
are not funded through annual appropriations; therefore, pay-
as-you-go procedures apply. CBO estimates, however, that any 
changes in direct spending would be negligible. Enacting the 
bill would not affect revenues.
    Increase in long-term direct spending and deficits: CBO 
estimates that enacting S. 3484 would not increase net direct 
spending or on-budget deficits in any of the four consecutive 
10-year periods beginning in 2029.
    Mandates: S. 3484 contains no intergovernmental or private-
sector mandates as defined in UMRA.
    Previous cost estimate: On July 23, 2018, CBO transmitted a 
cost estimate for H.R. 4887, the GREAT Act, as ordered reported 
by the House Committee on Oversight and Government Reform on 
February 6, 2018. The two versions of the bill are similar and 
their estimated costs are the same.
    Estimate prepared by: Federal Costs: Matthew Pickford; 
Mandates: Andrew Laughlin.
    Estimate reviewed by: Kim P. Cawley, Unit Chief, Natural 
Resources Cost Estimate Unit; 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 
the bill, 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):

UNITED STATES CODE

           *       *       *       *       *       *       *

TITLE 31--MONEY AND FINANCE

           *       *       *       *       *       *       *

             Subtitle V--General Assistance Administration

Chap.                                                               Sec.
61. Program Information........................................... 6101.
     * * * * * * *
64. Data standards for grant reporting............................ 6401.
     * * * * * * *

             CHAPTER 64--DATA STANDARDS FOR GRANT REPORTING

Sec.
6401. Definitions.
6402. Data standards for grant reporting.
6403. Guidance applying data standards for grant reporting.
6404. Agency requirements.

SEC. 6401. DEFINITIONS.

    In this chapter:
          (1) Agency.--The term ``agency'' has the meaning 
        given the term in section 552(f) of title 5.
          (2) Core data elements.--The term ``core data 
        elements'' means data elements that--
                  (A) are not program-specific in nature; and
                  (B) are required by agencies for all or the 
                vast majority of Federal grant and cooperative 
                assistance recipients for purposes of 
                reporting.
          (3) Director.--The term ``Director'' means the 
        Director of the Office of Management and Budget.
          (4) Executive department.--The term ``Executive 
        department'' has the meaning given the term in section 
        101 of title 5.
          (5) Federal award.--The term ``Federal award''--
                  (A) means the transfer of anything of value 
                for a public purpose of support or stimulation 
                authorized by a law of the United States, 
                including financial assistance and Government 
                facilities, services, and property;
                  (B) includes a Federal grant, subgrant, 
                award, or cooperative agreement; and
                  (C) does not include--
                          (i) conventional public information 
                        services or procurement of property or 
                        services for the direct benefit or use 
                        of the Government; or
                          (ii) an agreement that provides 
                        only--
                                  (I) direct Government cash 
                                assistance to an individual;
                                  (II) a subsidy;
                                  (III) a loan;
                                  (IV) a loan guarantee; or
                                  (V) insurance.
          (6) Secretary.--The term ``Secretary'' means the head 
        of the standard-setting agency.
          (7) Standard-setting agency.--The term ``standard-
        setting agency'' means the Executive department 
        designated under section 6402(a)(1).
          (8) State.--The term ``State'' means each State of 
        the United States, the District of Columbia, each 
        commonwealth, territory, or possession of the United 
        States, and each federally recognized Indian Tribe.

SEC. 6402. DATA STANDARDS FOR GRANT REPORTING.

    (a) In general.--
          (1) Designation of standard-setting agency.--The 
        Director shall designate the Executive department that 
        issues the most Federal awards in a calendar year as 
        the standard-setting agency.
          (2) Establishment of standards.--Not later than 1 
        year after the date of enactment of this chapter, the 
        Secretary and the Director shall establish Government-
        wide data standards for information reported by 
        recipients of Federal awards.
          (3) Data elements.--The data standards established 
        under paragraph (2) shall include, at a minimum--
                  (A) standard definitions for data elements 
                required for managing Federal awards; and
                  (B) unique identifiers for Federal awards and 
                recipients of Federal awards that can be 
                consistently applied Government-wide.
    (b) Scope.--The data standards established under subsection 
(a)--
          (1) shall include core data elements; and
          (2) may cover any information required to be reported 
        to any agency by recipients of Federal awards, 
        including audit-related information reported under 
        chapter 75 of this title.
    (c) Requirements.--The data standards established under 
subsection (a) shall, to the extent reasonable and 
practicable--
          (1) render information reported by recipients of 
        Federal grant and cooperative agreement awards fully 
        searchable and machine-readable;
          (2) be nonproprietary;
          (3) incorporate standards developed and maintained by 
        voluntary consensus standards bodies;
          (4) be consistent with and implement applicable 
        accounting and reporting principles; and
          (5) incorporate the data standards established under 
        the Federal Funding Accountability and Transparency Act 
        of 2006 (31 U.S.C. 6101 note).
    (d) Consultation.--In establishing the data standards under 
subsection (a), the Secretary and the Director shall consult 
with, as appropriate--
          (1) the Secretary of the Treasury to ensure that the 
        data standards established under subsection (a) 
        incorporate the data standards established under the 
        Federal Funding Accountability and Transparency Act of 
        2006 (31 U.S.C. 6101 note);
          (2) the head of each agency that issues Federal 
        awards;
          (3) recipients of Federal awards and organizations 
        representing recipients of Federal awards;
          (4) private sector experts;
          (5) members of the public, including privacy experts, 
        privacy advocates, and industry stakeholders; and
          (6) State and local governments.

SEC. 6403. GUIDANCE APPLYING DATA STANDARDS FOR GRANT REPORTING.

    (a) In General.--Not later than 2 years after the date of 
enactment of this chapter--
          (1) the Secretary and the Director shall issue 
        guidance to all agencies directing the agencies to 
        apply the data standards established under section 
        6402(a) to all applicable reporting by recipients of 
        Federal grants and cooperative agreement awards; and
          (2) the Director shall prescribe guidance applying 
        the data standards established under section 6402(a) to 
        audit-related information reported under chapter 75 of 
        this title.
    (b) Guidance.--The guidance issued under this section 
shall--
          (1) to the extent reasonable and practicable--
                  (A) minimize the disruption to existing 
                reporting practices for agencies and for 
                recipients of Federal grant and cooperative 
                agreement awards; and
                  (B) explore opportunities to implement modern 
                technologies in Federal award reporting;
          (2) allow the Director to permit exceptions for 
        categories of grants, including exceptions for Federal 
        awards granted to Indian Tribes and tribal 
        organizations consistent with the Indian Self-
        Determination and Education Assistance Act (25 U.S.C. 
        5301 et seq.), if the Director publishes a list of such 
        exceptions; and
          (3) take into consideration the consultation required 
        under section 6402(d).
    (c) Updating Guidance.--
          (1) In general.--Not less frequently than once every 
        10 years, the Secretary and the Director shall update 
        the guidance issued under subsection (a).
          (2) Procedures.--In updating guidance under paragraph 
        (1), the Secretary and the Director shall, to the 
        maximum extent practicable, follow the procedures for 
        the development of the data standards and guidance 
        prescribed under this section and section 6402.

SEC. 6404. AGENCY REQUIREMENTS.

    Not later than 1 year after the date on which guidance is 
issued or updated under subsection (b) or (c), respectively, of 
section 6403, the head of each agency shall ensure that all of 
the grants and cooperative agreements of the agency use data 
standards for all future information collection requests, and 
amend existing information collection requests covered by 
chapter 35 of title 44 (commonly known as the ``Paperwork 
Reduction Act''), to comply with the data standards established 
under section 6402 of this chapter, consistent with the 
guidance issued by the Secretary and the Director under section 
6403 of this chapter.

           *       *       *       *       *       *       *

CHAPTER 75--REQUIREMENT FOR SINGLE AUDITS

           *       *       *       *       *       *       *

SEC. 7502. AUDIT REQUIREMENTS; EXEMPTIONS.

    (a) * * *

           *       *       *       *       *       *       *

    (h) The non-federal entity shall transmit the reporting 
package, in an electronic form consistent with the data 
standards established under chapter 64 and which shall include 
the non-Federal entity's financial statements, schedule of 
expenditures of Federal awards, corrective action plan defined 
under subsection (i), and auditor's reports developed pursuant 
to this section, to a Federal clearinghouse designated by the 
Director, and make it available for public inspection within 
the earlier of--

           *       *       *       *       *       *       *

SEC. 7505. REGULATIONS.

    (a) * * *

           *       *       *       *       *       *       *

    (d) Such guidance shall require audit-related information 
reported under this chapter to be reported in an electronic 
form consistent with the data standards established under 
chapter 64.

           *       *       *       *       *       *       *

                                 [all]
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