U.S. GOVERNMENT PUBLISHING OFFICE

WASHINGTON : 

1 

89–010 

" ! SENATE 115TH CONGRESS

2d Session 

REPORT

2018

115–354 

Calendar No. 641 

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 

NOVEMBER 13, 2018.—Ordered to be printed 


E:\Seals\Congress.#13
(II) 

COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS 

RON JOHNSON, Wisconsin, Chairman 

JOHN MCCAIN, Arizona 

ROB PORTMAN, Ohio 

RAND PAUL, Kentucky 

JAMES LANKFORD, Oklahoma 

MICHAEL B. ENZI, Wyoming 

JOHN HOEVEN, North Dakota 

STEVE DAINES, Montana 

CLAIRE MCCASKILL, Missouri 

THOMAS R. CARPER, Delaware 

HEIDI HEITKAMP, North Dakota 

GARY C. PETERS, Michigan 

MAGGIE HASSAN, New Hampshire 

KAMALA D. HARRIS, California 

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 REPORT " ! 2d Session 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. 

2 

1Pub. L. No. 113–101 (2014). 

2 Id. at § 5(b). 3 Id. at (b)(1). 4 Id. at (b)(2)(A). 5Office 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. 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). 9Dep’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. 12Office of Mgmt. & Budget, supra note 5 at 37. 13Memorandum 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. 

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

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

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

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 procVerDate Sep 11 2014 05:48 Nov 18, 2018 Jkt 089010 PO 00000 Frm 00004 Fmt 6659 Sfmt 6602 E:\HR\OC\SR354.XXX SR354
3 

14Memorandum 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-no2016-03-additional-guidance-for-data-act-implementation.pdf. 15Office of Mgmt. & Budget, supra note 5 at 6. 

ess.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

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 governmentwide 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 standardsetting 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 standardsetting agency (as defined in section 4 of this bill). 

4 

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 standardsetting 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. 

5 

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 

6 

of the legislation fall within all budget functions that contain salaries and expenses for grant programs. 

By fiscal year, in millions of dollars— 

2019 2020 2021 2022 2023 2019- 

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. 

7 

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; 

8 

(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 

9 

(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. 

10 

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. 

* * * * * * * 

Æ