```

[House Report 113-270]
[From the U.S. Government Publishing Office]

113th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 1st Session                                                    113-270

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

 
              DIGITAL ACCOUNTABILITY AND TRANSPARENCY ACT 
                                OF 2013

                                _______
                                

 November 18, 2013.--Committed to the Committee of the Whole House on 
            the State of the Union and ordered to be printed

                                _______
                                

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

                              R E P O R T

                        [To accompany H.R. 2061]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on Oversight and Government Reform, to whom 
was referred the bill (H.R. 2061) to expand the Federal Funding 
Accountability and Transparency Act of 2006 to increase 
accountability and transparency in Federal spending, 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....................................     7
Section-by-Section...............................................    11
Explanation of Amendments........................................    14
Committee Consideration..........................................    14
Application of Law to the Legislative Branch.....................    14
Statement of Oversight Findings and Recommendations of the 
  Committee......................................................    14
Statement of General Performance Goals and Objectives............    14
Duplication of Federal Programs..................................    14
Disclosure of Directed Rule Makings..............................    14
Federal Advisory Committee Act...................................    14
Unfunded Mandate Statement.......................................    15
Earmark Identification...........................................    15
Duplication of Federal Programs..................................    15
Committee Estimate...............................................    15
Budget Authority and Congressional Budget Office Cost Estimate...    15
Changes in Existing Law Made by the Bill as Reported.............    19
    The amendment is as follows:
    Strike all after the enacting clause and insert the 
following:

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

  (a) Short Title.--This Act may be cited as the ``Digital 
Accountability and Transparency Act of 2013''.
  (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Purposes.
Sec. 3. Amendments to the Federal Funding Accountability and 
          Transparency Act of 2006.
Sec. 4. Pilot program to evaluate consolidated recipient reporting.
Sec. 5. Classified and protected information.
Sec. 6. American Recovery and Reinvestment Act of 2009 amendments.
Sec. 7. Disaster Relief Appropriations Act of 2013 amendments.
Sec. 8. Executive agency accounting and other financial management 
          reports and plans.

SEC. 2. PURPOSES.

  The purposes of this Act are to--
          (1) expand the Federal Funding Accountability and 
        Transparency Act of 2006 by disclosing direct Federal agency 
        expenditures and linking Federal contract, loan, and grant 
        spending information to programs of Federal agencies in order 
        to enable taxpayers and policy makers to track Federal spending 
        more effectively;
          (2) provide consistent, reliable, and searchable Government-
        wide spending data that is displayed accurately for taxpayers 
        and policy makers on USASpending.gov;
          (3) analyze Federal spending data to proactively prevent 
        waste, fraud, abuse, and improper payments;
          (4) simplify reporting for entities receiving Federal funds 
        by streamlining reporting requirements and reducing compliance 
        costs while improving transparency; and
          (5) improve the quality of data submitted to USASpending.gov 
        by holding Federal agencies accountable for the completeness 
        and accuracy of the data submitted.

SEC. 3. AMENDMENTS TO THE FEDERAL FUNDING ACCOUNTABILITY AND 
                    TRANSPARENCY ACT OF 2006.

  Section 2 of the Federal Funding Accountability and Transparency Act 
of 2006 (31 U.S.C. 6101 note) is amended--
          (1) in the section heading, by striking ``full disclosure of 
        entities receiving federal funding'' and inserting ``disclosure 
        of federal funding'';
          (2) in subsection (a)--
                  (A) by redesignating paragraphs (2) and (3) as 
                paragraphs (3) and (7), respectively;
                  (B) by inserting after paragraph (1) the following 
                new paragraph (2):
          ``(2) Federal agency.--The term `Federal agency' has the 
        meaning given the term `Executive agency' under section 105 of 
        title 5, United States Code.'';
                  (C) by inserting after paragraph (3), as redesignated 
                by subparagraph (A), the following new paragraphs:
          ``(4) Federal funds.--The term `Federal funds' means any 
        funds that are made available to or expended by a Federal 
        agency.
          ``(5) Object class.--The term `object class' means the 
        category assigned for purposes of the annual budget of the 
        President submitted under section 1105(a) of title 31, United 
        States Code, to the type of property or services purchased by 
        the Federal Government.
          ``(6) Program activity.--The term `program activity' has the 
        meaning given that term under section 1115(h) of title 31, 
        United States Code.''; and
                  (D) in paragraph (7), as redesignated by subparagraph 
                (A)--
                          (i) in subparagraph (B), by striking 
                        ``paragraph (2)(A)(i)'' and inserting 
                        ``paragraph (3)(A)(i)''; and
                          (ii) in subparagraph (C), by striking 
                        ``paragraph (2)(A)(ii)'' and inserting 
                        ``paragraph (3)(A)(ii)'';
          (3) in subsection (b)--
                  (A) in paragraph (1)--
                          (i) by striking ``the Office of Management 
                        and Budget'' and inserting ``the Secretary of 
                        the Treasury'' each place it appears;
                          (ii) in subparagraph (F)--
                                  (I) in clause (i), by redesignating 
                                subclauses (I) and (II) as items (aa) 
                                and (bb), respectively;
                                  (II) by redesignating clauses (i) and 
                                (ii) as subclauses (I) and (II); and
                                  (III) by striking the period at the 
                                end of subclause (II) as so 
                                redesignated and inserting ``; and'';
                          (iii) by redesignating subparagraphs (A) 
                        through (G) as clauses (i) through (vii), 
                        respectively, and adjusting the margin 
                        accordingly;
                          (iv) by striking ``for each Federal award--'' 
                        and inserting the following: ``for all Federal 
                        funds--
                  ``(A) for each Federal agency, component of a Federal 
                agency, appropriations account, program activity, and 
                object class (including any subcomponent of an object 
                class), and other accounts or data as appropriate--
                          ``(i) the amount of budget authority 
                        available;
                          ``(ii) the amount obligated;
                          ``(iii) the amount of outlays;
                          ``(iv) the amount of any Federal funds 
                        reprogrammed or transferred; and
                          ``(v) the amount of expired and unexpired 
                        unobligated balances; and
                  ``(B) for each Federal award--''; and
                          (v) in subparagraph (B)(iii), as so 
                        designated by this subparagraph, by inserting 
                        ``, which shall be assigned a unique 
                        identifier,'' after ``information on the 
                        award'';
                  (B) in paragraph (3)--
                          (i) by striking ``The Director of the Office 
                        of Management and Budget'' and inserting ``The 
                        Secretary of the Treasury''; and
                          (ii) by striking ``the Director'' and 
                        inserting ``the Secretary'';
                  (C) in paragraph (4)--
                          (i) by striking ``the Director of the Office 
                        of Management and Budget'' and inserting ``the 
                        Secretary of the Treasury''; and
                          (ii) by striking ``the Director'' and 
                        inserting ``the Secretary'', each place it 
                        appears; and
                  (D) by adding at the end the following:
          ``(5) Application of data standards.--The Secretary of the 
        Treasury shall apply the data standards established under 
        subsection (e) to all data collection, data dissemination, and 
        data publication required under this section.
          ``(6) Data feed to recovery accountability and transparency 
        board.--The Secretary of the Treasury shall provide the data 
        described in paragraph (1) to the Recovery Accountability and 
        Transparency Board so that it can be included in the Recovery 
        Operations Center described in subsection (h).'';
          (4) in subsection (c)--
                  (A) in paragraph (1)--
                          (i) in the matter preceding subparagraph (A), 
                        by striking ``and Grants.gov'' and inserting 
                        ``Grants.gov, the Payment Automation Manager 
                        and Financial Information Repository and other 
                        data or databases from the Department of the 
                        Treasury, the MAX Information System of the 
                        Office of Management and Budget, and other data 
                        from Federal agencies collected and identified 
                        by the Office of Management and Budget'';
                          (ii) in subparagraph (B), by adding ``and'' 
                        at the end; and
                          (iii) by adding at the end the following:
                  ``(C) specify such search shall be confined to 
                Federal funds;'';
                  (B) in paragraph (2), by inserting ``the Payment 
                Automation Manager and Financial Information Repository 
                and other data or databases from the Department of the 
                Treasury, the MAX Information System of the Office of 
                Management and Budget, other data from Federal agencies 
                collected and identified by the Office of Management 
                and Budget,'' after ``Grants.gov website,'';
                  (C) in paragraph (4)--
                          (i) by striking ``shall be updated not 
                        later'' and inserting the following: ``shall be 
                        updated--
                  ``(A) not later''; and
                          (ii) by adding at the end the following:
                  ``(B) not less than once each quarter with 
                information relating to Federal funds;'';
                  (D) in paragraph (5)--
                          (i) by inserting ``Federal funds and'' before 
                        ``Federal awards'' the first place it appears;
                          (ii) by striking ``subsection (a)(2)(A)(i) 
                        and those described in subsection 
                        (a)(2)(A)(ii)'' and inserting ``subsection 
                        (a)(3)(A)(i) and those described in subsection 
                        (a)(3)(A)(ii)''; and
                          (iii) by striking the period at the end and 
                        inserting a semicolon; and
                  (E) by adding at the end the following:
          ``(6) shall have the ability to aggregate data for the 
        categories described in paragraphs (1) through (5) without 
        double-counting data; and
          ``(7) shall permit all information published under this 
        section to be downloaded in bulk.'';
          (5) by redesignating subsections (e), (f), and (g) as 
        subsections (i), (j), and (k), respectively; and
          (6) by inserting after subsection (d) the following new 
        subsections:
  ``(e) Department of the Treasury Requirements for Data Standards.--
          ``(1) In general.--The Secretary of the Treasury, in 
        consultation with the Director of the Office of Management and 
        Budget, the Administrator of General Services, and the heads of 
        Federal agencies, shall establish Government-wide financial 
        data standards for Federal funds, which shall--
                  ``(A) include common data elements, such as codes, 
                unique award identifiers, and fields, for financial and 
                payment information required to be reported by Federal 
                agencies and entities receiving Federal funds, 
                including identifiers for Federal awards and entities 
                receiving Federal awards;
                  ``(B) to the extent reasonable and practicable, 
                ensure interoperability and incorporate--
                          ``(i) common data elements developed and 
                        maintained by an international voluntary 
                        consensus standards body, as defined by the 
                        Office of Management and Budget, such as the 
                        International Organization for Standardization;
                          ``(ii) common data elements developed and 
                        maintained by Federal agencies with authority 
                        over contracting and financial assistance, such 
                        as the Federal Acquisition Regulatory Council; 
                        and
                          ``(iii) common data elements developed and 
                        maintained by accounting standards 
                        organizations; and
                  ``(C) include data reporting standards that--
                          ``(i) incorporate a widely accepted, 
                        nonproprietary, searchable, platform-
                        independent computer-readable format;
                          ``(ii) are consistent with and implement 
                        applicable accounting principles;
                          ``(iii) are capable of being continually 
                        upgraded as necessary;
                          ``(iv) are structured to specifically support 
                        the reporting of financial and performance-
                        related data, such as that any data produced, 
                        regardless of reporting need or software used 
                        for creation or consumption, is consistent and 
                        comparable across reporting situations;
                          ``(v) establish, for each data point, a 
                        standard method of conveying the reporting 
                        period, reporting entity, unit of measure, and 
                        other associated attributes; and
                          ``(vi) incorporate nonproprietary standards 
                        in effect on the date of enactment of the 
                        Digital Accountability and Transparency Act of 
                        2013.
          ``(2) Deadlines.--
                  ``(A) Guidance.--The Secretary of the Treasury, in 
                consultation with the Director of the Office of 
                Management and Budget, shall issue guidance on the data 
                standards established under paragraph (1) to Federal 
                agencies not later than 1 year after the date of 
                enactment of the Digital Accountability and 
                Transparency Act of 2013.
                  ``(B) Website.--Not later than 1 year after the date 
                on which the guidance under clause (i) is issued, the 
                Secretary of the Treasury shall ensure that the website 
                required under this section makes data publicly 
                available in accordance with the data standards 
                established under paragraph (1).
                  ``(C) Agencies.--Not later than 180 days after the 
                date on which the guidance under subparagraph (A) is 
                issued, each Federal agency shall collect, report, and 
                maintain data in accordance with the data standards 
                established under paragraph (1).
          ``(3) Consultation.--The Secretary of the Treasury shall 
        consult with public and private stakeholders in establishing 
        data standards under this subsection.
  ``(f) Consolidated Recipient Financial Reports.--The Director of the 
Office of Management and Budget shall--
          ``(1) review the financial reporting required by Federal 
        agencies for Federal award recipients to consolidate financial 
        reporting and reduce duplicative financial reporting and 
        compliance costs for recipients;
          ``(2) request input from Federal award recipients to reduce 
        duplicative financial reporting, especially from State and 
        local governments and institutions of higher education;
          ``(3) not later than 1 year after the date of enactment of 
        the Digital Accountability and Transparency Act of 2013, 
        provide guidance to the heads of Federal agencies regarding how 
        to simplify the reporting requirements for Federal award 
        recipients to consolidate financial reporting, reduce 
        duplicative reporting, and reduce compliance costs, as 
        appropriate; and
          ``(4) not later than 18 months after the date of enactment of 
        the Digital Accountability and Transparency Act of 2013, submit 
        to Congress a report regarding any legislative action required 
        to consolidate, streamline, or reduce the cost of reporting 
        requirements for Federal award recipients.
  ``(g) Accountability for Federal Funding.--
          ``(1) In general.--Not later than 1 year after the date of 
        enactment of the Digital Accountability and Transparency Act of 
        2013, and every 2 years thereafter until the date that is 6 
        years after such date of enactment, the Inspector General of 
        each Federal agency, in consultation with the Comptroller 
        General of the United States, shall review a sampling of the 
        data submitted under this Act by the agency, and shall submit 
        to Congress and make publicly available a report on the 
        completeness, timeliness, quality, and accuracy of the data 
        sampled and the implementation and use of consistent data 
        standards by the Federal agency.
          ``(2) Comptroller general.--
                  ``(A) In general.--Not later than 2 years after the 
                date of enactment of the Digital Accountability and 
                Transparency Act of 2013, and every 2 years thereafter 
                until the date that is 6 years after such date of 
                enactment, and after review of the reports submitted 
                under paragraph (1), the Comptroller General of the 
                United States shall submit to Congress and make 
                publicly available a report on the completeness, 
                timeliness, quality, and accuracy of the data submitted 
                under this Act by each Federal agency and the 
                implementation and use of consistent data standards by 
                each Federal agency.
                  ``(B) Ranking.--The Comptroller General of the United 
                States shall make available a ranking of Federal 
                agencies regarding data quality, accuracy, and 
                compliance with this Act.
  ``(h) Recovery Accountability and Transparency Board.--
          ``(1) Resources and mechanisms.--The Recovery Accountability 
        and Transparency Board shall develop and test information 
        technology resources and oversight mechanisms to enhance the 
        transparency of and detect and remediate waste, fraud, and 
        abuse in Federal spending for Inspectors General.
          ``(2) Website.--The Recovery Accountability and Transparency 
        Board shall maintain a website informing the public of its 
        activities to identify waste, fraud, and abuse and increase 
        transparency of Federal funds to provide support for Inspectors 
        General.
          ``(3) Recovery operations center.--The Recovery 
        Accountability and Transparency Board shall establish and 
        maintain a Recovery Operations Center as a government-wide 
        Internet-based data access system to carry out the functions 
        described in paragraph (4).
          ``(4) Functions of the recovery operations center.--The 
        functions referred to in paragraph (3) are the following:
                  ``(A) In general.--The Recovery Operations Center 
                shall incorporate--
                          ``(i) all information described in subsection 
                        (b)(1);
                          ``(ii) other information maintained by 
                        Federal, State, local, and foreign government 
                        agencies; and
                          ``(iii) other commercially and publicly 
                        available information.
                  ``(B) Specific functions.--The Recovery Operations 
                Center shall be designed and operated to carry out the 
                following functions:
                          ``(i) Combine information described in 
                        subsection (b)(1) with other compilations of 
                        information, including those listed in 
                        subparagraph (A).
                          ``(ii) Permit agencies, in accordance with 
                        applicable law, to detect and remediate waste, 
                        fraud, and abuse.''.

SEC. 4. PILOT PROGRAM TO EVALUATE CONSOLIDATED RECIPIENT REPORTING.

  (a) In General.--Not later than 90 days after the date of enactment 
of this Act, the Recovery Accountability and Transparency Board, in 
consultation with the Secretary of the Treasury and the Director of the 
Office of Management and Budget, shall establish a pilot program 
relating to reporting by recipients of Federal funds (in this section 
referred to as the ``pilot program'') for the purpose of increasing 
financial transparency to--
          (1) display the full cycle of Federal funds;
          (2) improve the accuracy of Federal financial data; and
          (3) develop recommendations for reducing reporting required 
        of recipients of Federal funds by consolidating and automating 
        financial reporting requirements across the Federal Government.
  (b) Requirements.--The pilot program shall--
          (1) include recipients that collectively receive not less 
        than $1,000,000,000 in Federal funds each fiscal year;
          (2) include recipients that receive Federal funds under 
        multiple programs across multiple agencies; and
          (3) include recipients that collectively receive Federal 
        funds under contracts, grants, and subawards.
  (c) Reporting and Evaluation Requirements.--Each recipient of Federal 
funds participating in the pilot program shall submit to the Recovery 
Accountability and Transparency Board reports on the finances of the 
selected Federal awards.
  (d) Publication of Information.--All the information collected by the 
Recovery Accountability and Transparency Board under the pilot program 
shall be made publicly available and searchable on the website 
established under section 2 of the Federal Funding Accountability and 
Transparency Act of 2006 (31 U.S.C. 6101 note).
  (e) Termination.--The pilot program shall terminate on the date that 
is 3 years after the date on which the Recovery Accountability and 
Transparency Board establishes the pilot program.
  (f) Report.--Not later than 90 days after the date on which the pilot 
program terminates under subsection (e), the Recovery Accountability 
and Transparency Board shall submit to the Office of Management and 
Budget, the Committee on Homeland Security and Governmental Affairs of 
the Senate, and the Committee on Oversight and Government Reform of the 
House of Representatives a report on the pilot program, which shall 
include--
          (1) a description of financial data collected under the pilot 
        program, the accuracy of the data provided, and the cost to 
        collect the data from recipients; and
          (2) recommendations for--
                  (A) consolidating some or all aspects of Federal 
                financial reporting to reduce the costs to recipients 
                of Federal funds;
                  (B) automating some or all aspects of Federal 
                financial reporting to increase efficiency and reduce 
                the costs to recipients of Federal funds; and
                  (C) improving financial transparency.
  (g) Government-wide Implementation.--Not later than 90 days after the 
date on which the Office of Management and Budget receives the report 
required by subsection (f), the Director of the Office of Management 
and Budget shall determine whether to authorize the Recovery 
Accountability and Transparency Board to extend the recipient reporting 
requirements of the pilot program to all Federal funds. The Recovery 
Accountability and Transparency Board shall begin requiring Government-
wide recipient reporting at the start of the fiscal year that commences 
after the fiscal year during which such authorization is granted, and 
under such terms and conditions that the Board shall determine, in 
consultation with the Director.

SEC. 5. CLASSIFIED AND PROTECTED INFORMATION.

  Section 3 of the Federal Funding Accountability and Transparency Act 
of 2006 (31 U.S.C. 6101 note) is amended to read as follows:

``SEC. 3. CLASSIFIED AND PROTECTED INFORMATION.

  ``Nothing in this Act shall require the disclosure to the public or 
to any person without an identifiable need to know--
          ``(1) information protected under section 552 of title 5, 
        United States Code (commonly known as the `Freedom of 
        Information Act'); or
          ``(2) information protected under section 552a of title 5, 
        United States Code (commonly known as the `Privacy Act of 
        1974'), or section 6103 of the Internal Revenue Code of 
        1986.''.

SEC. 6. AMERICAN RECOVERY AND REINVESTMENT ACT OF 2009 AMENDMENTS.

  Division A of Public Law 111-5 is amended--
          (1) in section 1501 of title XV, by striking paragraph (4) 
        and inserting the following:
          ``(4) Covered funds.--The term `covered funds'--
                  ``(A) except as provided in subparagraph (B), means 
                any funds that are expended or obligated from 
                appropriations made under this Act; and
                  ``(B) for purposes of sections 1522 and 1524, means 
                funds that are expended or obligated by an agency from 
                appropriations made under this or any other Act.'';
          (2) in section 1512 of title XV, by adding at the end the 
        following:
  ``(i) Expiration.--The requirements in this section shall expire on 
September 30, 2013.'';
          (3) in section 1523 of title XV, by adding at the end the 
        following:
  ``(d) Expiration.--The requirements in this section shall expire on 
September 30, 2013.'';
          (4) in section 1526 of title XV, by adding at the end the 
        following:
  ``(e) Expiration.--The requirements in this section shall expire on 
September 30, 2013.''; and
          (5) in section 1530 of title XV, by striking ``September 30, 
        2013.'' and inserting ``September 30, 2017.''.

SEC. 7. DISASTER RELIEF APPROPRIATIONS ACT OF 2013 AMENDMENTS.

  Division A of Public Law 113-2 is amended in section 904(d)--
          (1) by striking ``for purposes related to the impact of 
        Hurricane Sandy'';
          (2) by striking ``related to the impact of Hurricane Sandy'' 
        after ``receiving appropriations''; and
          (3) by striking ``related to funds appropriated for the 
        impact of Hurricane Sandy'' after ``on its activities''.

SEC. 8. EXECUTIVE AGENCY ACCOUNTING AND OTHER FINANCIAL MANAGEMENT 
                    REPORTS AND PLANS.

  Section 3512(a) of title 31, United States Code, is amended--
          (1) in paragraph (1), by inserting ``and make available on 
        the website described under section 1122 of this title'' after 
        ``appropriate committees of the Congress'';
          (2) in paragraph (3)(B)(vi), by inserting ``, system 
        development, financial management workforce development, 
        related risk assessment and mitigation for the Federal 
        Government as a whole, related risk assessment and mitigation 
        for executive agencies, development of capacity to prevent and 
        detect fraud,'' after ``equipment acquisitions''; and
          (3) in paragraph (4), by adding at the end the following:
  ``(C) Not later than 90 days after the date of enactment of the 
Digital Accountability and Transparency Act of 2013, and every 90 days 
thereafter, the Director shall make available on the website described 
under section 1122 of this title a report regarding--
          ``(i) specific goals for the most recent full fiscal year, 
        the fiscal year during which the report is submitted, and the 
        fiscal year following the year during which the report is 
        submitted that are necessary steps toward implementing the 
        Federal Funding Accountability and Transparency Act of 2006 (31 
        U.S.C. 6101 note) fully and in an effective, efficient, and 
        accurate manner; and
          ``(ii) the status and progress achieved toward each goal 
        described in clause (i), including any changes to the cost, 
        schedule, or performance baselines of achieving each goal, 
        using earned value management where appropriate.''.

                     Committee Statement and Views

                          PURPOSE AND SUMMARY

    H.R. 2061, the Digital Accountability and Transparency 
Act--or DATA Act--opens Federal spending to closer scrutiny by 
the public, watchdog groups, media, executive-branch 
management, and Congress.
    The DATA Act requires Federal agencies to publicly report 
all of their obligations and expenditures--encompassing both 
external spending, such as grants, loans, and contracts, and 
internal spending on salaries, supplies, and facilities. The 
DATA Act provides for federal spending information to be 
disclosed publicly on a single online platform. To ensure that 
these two categories of information may be checked against one 
another and easily searched and analyzed, the DATA Act imposes 
common data identifiers and electronic reporting standards on 
agencies.
    The DATA Act builds on the legislative achievements of 
President Obama and Sens. Tom Coburn, Tom Carper, and John 
McCain, who sponsored and cosponsored the Federal Funding 
Accountability and Transparency Act of 2006 (FFATA).\1\ FFATA 
required the Office of Management and Budget (OMB) to establish 
a website, USASpending.gov, which publishes selected 
information, gleaned from government-wide databases, for each 
Federal grant, loan, and contract. The DATA Act requires the 
same information to be published online, but greatly expands 
the scope of spending transparency by adding agencies' internal 
spending data to FFATA's mandate.
---------------------------------------------------------------------------
    \1\P.L. 109-292.
---------------------------------------------------------------------------
    The DATA Act also incorporates lessons learned from the 
American Recovery and Reinvestment Act of 2009 (ARRA), which 
required the recipients of Federal stimulus funds to report on 
the receipt and use of those funds to a single central 
database. The contents of this database are made public on the 
website Recovery.gov. The Recovery Accountability and 
Transparency Board (``Recovery Board'') maintains the database 
and has established the Recovery Operations Center (ROC), an 
analytical tool that combines information reported by stimulus 
recipients with other databases to detect irregularities and 
fraud. As of December 31, 2012, the Recovery Board's activities 
had resulted in more than 2,000 investigations, with 846 
convictions, pleas, or judgments relating to questionable 
awards.\2\ The DATA Act extends the Recovery Board and the ROC 
as a tool for Inspectors General to identify waste, fraud, 
abuse, and improper payments.
---------------------------------------------------------------------------
    \2\Recovery Accountability and Transparency Board 2012 Annual 
Report, available at http://www.recovery.gov/About/board/Documents/
2012%20Annual%20Report.pdf (Accessed June 28, 2013).
---------------------------------------------------------------------------

                  BACKGROUND AND NEED FOR LEGISLATION

    Over the past four years, the Committee has examined the 
need to improve the transparency of Federal information, 
particularly Federal spending data. The Committee's efforts 
have included seven hearings,\3\ the formation of the 
Congressional Transparency Caucus,\4\ and extensive outreach 
and research by Republican and Democratic Committee staff. H.R. 
2061 applies the lessons learned from these activities to open 
Federal spending to closer scrutiny by the public, watchdog 
groups, media, executive-branch management, and Congress.
---------------------------------------------------------------------------
    \3\``Preventing Stimulus Waste and Fraud: Who are the Watchdogs?'' 
March 19, 2009; ``Tracking the Money: Preventing Waste, Fraud and Abuse 
of Recovery Act Funding,'' July 8, 2009; ``Tracking the Money: How 
Recovery Act Recipients Account for their Use of Stimulus Dollars,'' 
Nov. 19, 2009; ``The Freedom of Information Act: Crowd-Sourcing 
Government Oversight,'' March 17, 2011; ``Achieving Transparency and 
Accountability in Federal Spending,'' June 14, 2011; ``Transparency 
Through Technology: Evaluating Federal Open-Government Initiatives,'' 
March 11, 2011 (Subcommittee on Technology, Information Policy, 
Intergovernmental Relations and Procurement Reform); ``Improving 
Oversight and Accountability in Federal Grant Programs,'' June 23, 2011 
(Subcommittee on Technology, Information Policy, Intergovernmental 
Relations and Procurement Reform).
    \4\See Press Release, ``Issa, Quigley Announce Bipartisan 
Transparency Caucus,'' March 24, 2010.
---------------------------------------------------------------------------
    American taxpayers have the right to expect free access to 
accurate, comprehensive, and useful information describing how 
the Federal government uses their money. Transparency can 
provide a check on waste, fraud, and abuse in government\5\--
but only if Federal data is reliably published in formats that 
make it easy to analyze. Decision-makers within the 
government--including managers in the executive branch and 
members serving on the Congressional appropriations and 
oversight committees--also need this information to make 
informed choices.
---------------------------------------------------------------------------
    \5\See, e.g., Testimony of Earl Devaney before the Committee on 
Oversight and Government Reform, June 14, 2011, available at http://
oversight.house.gov/images/stories/Testimony/Devaney_Testimony_2.pdf, 
at 4 (``Devaney Testimony'') (``Transparency can cause embarrassment, 
which, in turn, causes self-correcting behavior'').
---------------------------------------------------------------------------
    Despite groundbreaking efforts to make Federal spending 
transparent to Americans, the information currently made 
available by the government often lacks accuracy, 
comprehensiveness, and usefulness. For example, the Sunlight 
Foundation reported that $1.55 trillion of spending reported on 
USASpending.gov in FY 2011 was inaccurate, and 64.2 percent of 
the data reported was inconsistent.\6\ Moreover, 
USASpending.gov covers Federal grants, contracts, or loans, but 
not internal agency spending, which means that it cannot 
provide taxpayers or decision-makers with a complete picture of 
the cost of a given program, office, or department.
---------------------------------------------------------------------------
    \6\See Sunlight Foundation, Clearspending: Making Sense of the 
Federal Checkbook, available at http://sunlightfoundation.com/
clearspending// (accessed June 25, 2013). The Sunlight Foundation study 
covered only grant programs, because grant information on 
USASpending.gov may be compared to corresponding information in the 
Catalog of Federal Domestic Assistance, but there is no independent 
compilation of contract information to which contract data on 
USASpending.gov may be compared.
---------------------------------------------------------------------------
    Recovery.gov has demonstrated better accuracy\7\ and 
relevance\8\ than USASpending.gov. Its recipient-reported data 
has proved more useful for government-wide oversight than 
USASpending.gov's data. First, Recovery.gov's recipient-
supplied reports are received quarterly, permitting activity to 
be tracked across time; by contrast, USASpending.gov only 
publishes data once for each contract, grant, or loan 
transaction. Second, the recipients of stimulus grants, 
contracts, and loans have a strong incentive to report 
accurately under ARRA, because they run the risk of losing 
their stimulus funding if they do not. Meanwhile, Federal 
agencies have a weaker incentive to provide accurate data to 
the government-wide databases that feed USASpending.gov because 
FFATA's mandate applies to OMB but not to the agencies, and 
imposes no penalties for noncompliance. However, Recovery.gov's 
scope is even more limited than that of USASpending.gov; it 
covers only the grants, loans, and contracts that are funded by 
the stimulus.
---------------------------------------------------------------------------
    \7\By the end of the first quarter of calendar 2011, only 17 
recipients had failed to file recipient reports under ARRA twice, and 
the number of three-time non-reporters was seven. Devaney Testimony at 
5.
    \8\In contrast with the extensive use of the Recovery Operations 
Center by the Recovery Board and inspectors general throughout the 
executive branch to detect irregularities and fraud, Federal 
authorities do not use USASpending.gov for any oversight-related 
purpose.
---------------------------------------------------------------------------
    Significantly, the usefulness of both USASpending.gov and 
Recovery.gov is hampered by the Federal government's long-term 
failure to adopt common data elements and reporting standards 
for electronic financial information. For example, there is no 
system of identifier codes for all Federal awards; instead, 
every agency separately tracks grants, contracts, and loans 
using its own distinct system.\9\ Similarly, there is no system 
of identifier codes for all recipients of Federal grants, 
contracts, and loans; no master list of all Federal programs; 
and, in fact, no agreed system of agency codes. Without 
government-wide identifiers for awards, recipients, programs, 
agencies, and other data elements, sophisticated electronic 
searches and comparisons will be impossible, even under a 
comprehensive spending transparency mandate.
---------------------------------------------------------------------------
    \9\See Recovery Accountability and Transparency Board white paper, 
``Solutions for Accountability and Transparency: Uniform Governmentwide 
Award ID Number.''
---------------------------------------------------------------------------

                        THE DATA ACT'S SOLUTION

    The DATA Act tasks the Department of the Treasury with 
establishing government-wide data standards for federal 
spending. The Department of the Treasury will collect Federal 
spending information and publish that information in formats 
that make it easy to search, sort, and download. Treasury is 
further directed to designate common electronic data elements 
and reporting standards for the spending information it 
collects.
    The DATA Act also shifts from OMB to Treasury the 
responsibility for administering the FFATA-required website 
maintaining federal spending data. Treasury can comply with 
this provision by assuming control over the administration of 
the USASpending.gov site. The data posted on USASpending.gov 
will contain information from more sources than it currently 
does, increasing the availability and accuracy of data. All 
data on USASpending.gov will be available in a machine-
readable, searchable format and down loadable in bulk.
    Reporting requirements will be strengthened by the DATA 
Act. For all federal funds, agencies will report the amount of 
budget authority available, the amount obligated, the amount of 
outlays, and the amount of expired or unobligated balances.
    The DATA Act also seeks to reduce the burden of reporting. 
The Office of Management and Budget is tasked with reviewing 
current financial reporting requirements and making 
recommendations instructing agencies on how to simplify 
reporting to reduce duplication and compliance costs.
    Under the DATA Act, the Recovery Board will remain as a 
resource for Inspectors General to identify waste, fraud, 
abuse, and improper payments. It will continue to run the ROC, 
which shall incorporate information reported under the DATA Act 
as well as other available sources.
    The Recovery Board shall also conduct a three year pilot 
program to evaluate consolidated financial reporting and its 
ability to increase financial transparency and reduce 
compliance costs and burdens. The pilot program will review $1 
billion in Federal funds in the form of grants, contracts, and 
subawards. Participants will be selected by the Recovery Board 
from recipients of Federal funds, and are to include a diverse 
group that collectively receives funds under multiple programs 
across multiple agencies.

                          LEGISLATIVE HISTORY

    The DATA Act builds on the Federal Funding Accountability 
and Transparency Act of 2006 (``FFATA'').\10\ FFATA required 
the Office of Management and Budget (OMB) to establish a 
website, USASpending.gov, which publishes selected information, 
gleaned from government-wide databases, for each Federal grant, 
loan, and contract. The DATA Act requires the same information 
to be published online, but greatly expands the scope of 
spending transparency by adding agencies' internal spending 
data to FFATA's mandate.
---------------------------------------------------------------------------
    \10\Pub. L. 109-292.
---------------------------------------------------------------------------
    In the 111th Congress, the Committee twice reported 
legislation to impose consistent data technologies on Federal 
spending information. On July 30, 2009, the Committee reported, 
by voice vote, H.R. 2392, the Government Information 
Transparency Act, which had been introduced by then-Ranking 
Member Darrell Issa and cosponsored by then-Chairman Edolphus 
Towns. The Government Information Transparency Act would have 
required OMB to adopt consistent electronic data standards for 
Federal financial information and would have required agencies 
to use those standards. The House never acted on the Government 
Information Transparency Act.
    On December 10, 2009, the Committee reported, by voice 
vote, S. 303, the reauthorization of the Federal Financial 
Assistance Management Improvement Act of 1999, with a 
bipartisan manager's amendment which incorporated the data-
standards language of the previous Government Information 
Transparency Act. The House passed S. 303 via suspension on 
December 14, 2009. However, the Senate never acted, before the 
end of the 111th Congress, to reconcile differences between its 
original version of the bill and the House-passed version.
    In the 112th Congress, Chairman Issa and Ranking Member 
Cummings introduced H.R. 2140, the DATA Act, on June 13, 2011. 
Senator Warner introduced a companion bill, S. 1222, on June 
16, 2011. The DATA Act was discussed during a hearing of the 
full Committee on June 14, 2011, and amended during a Committee 
business meeting on June 22, 2011. After amending the 
legislation, the Committee favorably reported it by voice vote. 
On April 25, 2012, on a motion to suspend the rules and pass 
the bill, the DATA Act was agreed to by voice vote and referred 
to the Senate. The Senate did not take action to pass H.R. 
2140, or S. 1222. Senator Warner introduced a new version of 
the DATA Act, S. 3600, on September 20, 2012. At the end of the 
112th Congress, the Senate had not taken action to pass H.R. 
2140 or either of the Senate DATA Act bills.
    In the 113th Congress, Chairman Issa and Ranking Member 
Cummings reintroduced the DATA Act, H.R. 2061, on May 21, 2013. 
On the same day, Senator Warner and Senator Portman introduced 
a companion bill in the Senate, S. 994. H.R. 2061 was discussed 
during a business meeting of the full Committee on May 22, 
2013. After amending the DATA Act, the Committee favorably 
reported it to the House of Representatives by voice vote. On 
November 6, 2013, S. 994 was ordered reported out of the Senate 
Homeland Security and Government Affairs Committee, with an 
amendment.

                           Section-by-Section

Section 1. Short title; table of contents

    The short title of the bill is the ``Digital Accountability 
and Transparency Act of 2013.'' This section also contains the 
Table of Contents.

Section 2. Purposes

    This section explains the purposes of the Act:
          (1) to expand the Federal Funding Accountability and 
        Transparency Act of 2006 (FFATA) by disclosing direct 
        Federal agency expenditures;
          (2) to provide consistent, reliable, searchable 
        spending data and make it available to the public;
          (3) to analyze Federal spending data to prevent 
        waste, fraud, abuse, and improper payments;
          (4) to simplify and streamline reporting requirements 
        for entities receiving Federal funds; and
          (5) to improve the quality of data submitted to 
        USASpending.gov.

Section 3. Amendments to the Federal Funding Accountability and 
        Transparency Act of 2006

    This section amends FFATA in the following ways:
    (1) The website established under FFATA, USASpending.gov, 
will no longer be maintained by the Office of Management and 
Budget (OMB). Instead, Treasury will run USASpending.gov and 
maintain the data.
    (2) USASpending.gov will incorporate data from more 
sources, including the Payment Automation Manager and Financial 
Information Repository and other data or databases from the 
Department of the Treasury, the MAX Information System of the 
Office of Management and Budget, and other data from agencies 
collected and identified by OMB. All information shall be 
available in a machine-readable, searchable format and be bulk 
downloadable.
    (3) Reporting will be expanded from all federal ``awards'' 
to all federal funds. All agencies must now report the 
following for all federal funds:
          (i) the amount of budget authority available;
          (ii) the amount obligated;
          (iii) the amount of outlays; and
          (iv) the amount of expired and unexpired unobligated 
        balances.
    Additionally, entities receiving funds from the government 
shall be assigned unique identifiers. Reporting for all federal 
funds shall be updated not less than once each quarter.
    (4) The Secretary of the Treasury shall establish data 
standards for all federal funds, and shall apply the standards 
to all data collection, dissemination, and publication. The 
standards shall include common data elements, such as codes, 
unique award identifiers, and fields. Treasury shall issue 
guidance on data standards no later than 1 year after the date 
of enactment.
    (5) OMB shall review financial reporting requirements and 
make recommendations to simply the requirements. No later than 
1 year after enactment, OMB shall instruct agencies on how to 
simplify reporting requirements to reduce duplicative reporting 
and compliance costs. Not later than 18 months after enactment, 
OMB shall issue a report to Congress identifying any 
legislative action required to consolidate, streamline, or 
reduce the cost of reporting requirements.
    (6) The Inspector General of each agency shall review a 
sampling of data submitted under this Act by each agency every 
two years. It shall report to Congress on the quality, 
accuracy, and timeliness of data submitted, as well as 
compliance with this Act. The Comptroller General shall also 
report on the quality of data and compliance with this Act.
    (7) The Recovery Accountability and Transparency Board 
shall serve as a resource for Inspectors General to use to 
identify fraud, waste, abuse, and improper payments. The Board 
shall develop resources and mechanisms to detect and remediate 
waste, fraud, and abuse. It shall maintain a website to inform 
the public of its activities. It shall also run the Recovery 
Operations Center (ROC). The ROC shall act as a data access 
system that shall incorporate data reported under this Act as 
well as other data from Federal, State, local, and foreign 
governments and commercially and publicly available 
information.
    (8) The data reported under this Act shall be provided to 
the Recovery Accountability and Transparency Board to be 
included in its Recovery Operations Center and used for 
detecting fraud, waste, abuse, and improper payments.

Section 4. Pilot program to evaluate consolidated recipient reporting

    The Recovery Accountability and Transparency Board shall 
conduct a 3-year pilot program to evaluate consolidated 
reporting and its ability to increase financial transparency 
and reduce the compliance burden on federal fund awardees. The 
pilot will include recipients that collectively receive more 
than $1 billion in federal funds, received funds from multiple 
agencies, and in the form of contracts, grants, and subawards. 
At the end of the pilot, the Board shall submit its findings 
and recommendations to Congress.

Section 5. Classified and protected information

    This amends FFATA to specify that nothing in this Act shall 
require the disclosure of information protected under the 
Freedom of Information Act, the Privacy Act of 1974, or section 
6103 of the Internal Revenue Code of 1986.

Section 6. American Recovery and Reinvestment Act of 2009 amendments

    This section amends the American Recovery and Reinvestment 
Act of 2009 (ARRA) by setting expiration dates for the 
requirements under the Act as September 30, 2013. The Recovery 
Accountability and Transparency Board shall be extended from 
September 30, 2013, to September 30, 2017.

Section 7. Disaster Relief Appropriations Act of 2013 amendments

    This section amends the Disaster Relief Appropriations Act 
of 2013 by striking the requirement that the Recovery 
Accountability and Transparency Board may review funds 
``appropriated for the impact of Hurricane Sandy.''

Section 8. Executive agency accounting and other financial management 
        reports and plans

    This section amends Section 3512(a) of title 31, U.S.C. by 
requiring information reported under this section to be made 
available on a public website. It also requires the Director of 
OMB to make available on the website a report on specific goals 
related to implementation of this Act and the status of 
achieving those goals.

                       Explanation of Amendments

    Chairman Issa offered a manager's amendment to give the 
Office of Management and Budget an option of extending all or 
part of the pilot program for consolidated financial reporting 
at the end of the three year pilot. The amendment was agreed 
to.

                        Committee Consideration

    On May 22, 2013, the Committee met in open session and 
ordered reported favorably the bill, H.R. 2061, as amended, by 
voice vote, a quorum being present.

              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 requires Federal agencies to publicly report all of 
their obligations and expenditures--encompassing both external 
spending, such as grants, loans, and contracts, and internal 
spending on salaries, supplies, and facilities. 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 
goals and objectives are reflected in the descriptive portions 
of this report.

                    Duplication of Federal Programs

    No provision of H.R. 2061 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 H.R. 2061 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

    H.R. 2061 does not include any congressional earmarks, 
limited tax benefits, or limited tariff benefits as defined in 
clause 9 of rule XXI.

                    Duplication of Federal Programs

    H.R. 2061 does not establish or reauthorize a Program of 
the Federal Government known to be duplicative of another 
Federal program.

                           Committee Estimate

    Clause 3(d)(2) 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 
H.R. 2061. However, clause 3(d)(3)(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.

     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 H.R. 2061 from the Director of 
Congressional Budget Office:

                                                 November 13, 2013.
Hon. Darrell Issa,
Chairman, Committee on Oversight and Government Reform,
House of Representatives, Washington, DC.
    Dear Mr. Chairman: The Congressional Budget Office has 
prepared the enclosed cost estimate for H.R. 2061, the Digital 
Accountability and Transparency Act of 2013.
    If you wish further details on this estimate, we will be 
pleased to provide them. The CBO staff contact is Matthew 
Pickford.
            Sincerely,
                                              Douglas W. Elmendorf.
    Enclosure.

H.R. 2061--Digital Accountability and Transparency Act of 2013

    Summary: H.R. 2061 aims to make information on federal 
expenditures more easily available, accessible, and 
transparent. The bill would require the U.S. Department of the 
Treasury to establish common standards for financial data 
provided by all government agencies and to expand the amount of 
data that agencies must provide to the government website, 
USASpending. H.R. 2061 also would authorize the Recovery 
Accountability and Transparency Board to continue to operate 
through 2017 and would direct the board to conduct a three-year 
pilot program to make it easier for federal contractors and 
grant recipients to comply with reporting requirements. 
Finally, the legislation would require the Office of Management 
and Budget (OMB), the Government Accountability Office (GAO), 
and agency Inspectors General (IGs) to submit additional 
reports to the Congress.
    CBO estimates that implementing the bill would cost $395 
million over the 2014-2018 period, assuming appropriation of 
the necessary amounts, mostly for collecting and reporting 
financial information across government agencies. The 
legislation also could affect direct spending by agencies not 
funded through annual appropriations; therefore, pay-as-you-go 
procedures apply. CBO estimates, however, that any net increase 
in spending by those agencies would not be significant. 
Enacting the bill would not affect revenues.
    H.R. 2061 contains no intergovernmental or private-sector 
mandates as defined in the Unfunded Mandates Reform Act (UMRA); 
any costs to state, local, or tribal governments would result 
from complying with conditions for receiving federal 
assistance.
    Estimated cost to the Federal Government: The estimated 
budgetary impact of H.R. 2061 is shown in the following table. 
The costs of this legislation fall within budget function 800 
(general government) and all other budget functions that 
include agency spending.

----------------------------------------------------------------------------------------------------------------
                                                                 By fiscal year, in millions of dollars--
                                                         -------------------------------------------------------
                                                            2014     2015     2016     2017     2018   2014-2018
----------------------------------------------------------------------------------------------------------------
                                  CHANGES IN SPENDING SUBJECT TO APPROPRIATION

Recovery Accountability and Transparency Board:
    Estimated Authorization Level.......................       17       26       29       30        0       102
    Estimated Outlays...................................       15       26       29       30        2       102
Collection and Reporting of Federal Data:
    Estimated Authorization Level.......................       35       50       75       75       50       285
    Estimated Outlays...................................       32       53       75       75       50       285
Other Reporting:
    Estimated Authorization Level.......................        1        2        1        3        1         8
    Estimated Outlays...................................        1        2        1        3        1         8
    Total Changes:
        Estimated Authorization Level...................       53       78      105      108       51       395
        Estimated Outlays...............................       48       81      105      108       53       395
----------------------------------------------------------------------------------------------------------------

    Basis of estimate: For this estimate, CBO assumes that the 
legislation will be enacted near the end of 2013, that the 
necessary amounts will be appropriated near the start of each 
fiscal year, and that spending will follow historical patterns 
for similar activities.

Recovery Act Accountability and Transparency Board

    H.R. 2061 would authorize the appropriation of such sums as 
are necessary to continue the operations of the recovery board 
through fiscal year 2017. The recovery board was created by the 
American Recovery and Reinvestment Act of 2009 (ARRA) to 
oversee ARRA spending and to prevent waste, fraud, and abuse in 
federal programs. (The board's authority to oversee ARRA 
spending expired on September 30, 2013, but the Disaster Relief 
Appropriations Act of 2013 authorized the board to oversee 
spending related to Hurricane Sandy through the end of fiscal 
year 2015.) Under the bill, the board would continue to review 
and report on other federal spending. Based on the recovery 
board's funding for fiscal year 2013 ($27 million, after 
sequestration) and on information from the board, and after 
adjusting for spending related to Hurricane Sandy and 
anticipated inflation, CBO estimates that continuing the 
operations of the recovery board through 2017 would cost $102 
million over the 2014-2018 period, assuming appropriation of 
the necessary funds.

Collection and reporting of financial data

    The federal government uses many databases to monitor and 
track agency spending. For example, three major databases--the 
U.S. Census Bureau's Federal Assistance Award Data System, the 
General Services Administration's Federal Procurement Data 
System, and the U.S. Department of Health and Human Services' 
website, Grants--contain information about federal grants and 
contracts. That information on federal spending is also 
available through OMB's website, USASpending, which displays 
award amounts for all federal contracts, grants, and loans. The 
recovery board's website, Recovery, also provides information 
on federal spending, but it includes detailed information only 
on activities initiated under ARRA.
    H.R. 2061 would transfer responsibility for operating and 
maintaining USASpending to the Treasury Department and expand 
that website to include all federal spending. The department 
also would be required to establish standards for developing 
and reporting data on all federal spending, including the use 
of unique identifiers for entities receiving federal funds 
across all government computer systems, so as to allow data 
from multiple systems to be compared. In addition, the recovery 
board would be required to conduct a three-year pilot program 
aimed at improving the transparency of financial reports by 
consolidating and automating certain financial information. 
After three years, OMB could expand the pilot program to cover 
all federal agencies.
    Information from OMB, the recovery board, agency IG 
offices, and other federal agencies indicates that the 
government currently collects much of the information that 
would be needed to create a comprehensive database on federal 
spending as required under H.R. 2061. In addition, the Treasury 
Department and OMB have taken steps under current law to 
standardize some reporting requirements and to improve the 
quality of the financial information provided by all government 
sources, including USASpending.
    However, not all of that financial information is 
standardized, accurate, or readily available as would be 
required under the bill. For example, a recent GAO report 
indicates that agencies expend significant time, effort, and 
resources to develop financial information that they should be 
able to provide on a daily or recurring basis.\11\ GAO also 
notes that federal agencies use inconsistent definitions in 
developing, tracking, and reporting on federal spending, so 
creating a consolidated system probably would be difficult, 
time consuming, and expensive. Finally, because many of the 
government's computer systems for managing financial 
information were designed to serve multiple purposes, changing 
them while preserving their multiple purposes would be 
expensive.
---------------------------------------------------------------------------
    \11\Government Accountability Office, Federal Data Transparency; 
Opportunities Remain to Incorporate Lessons Learned as Availability of 
Spending Data Increase, GAO-13-758 (September 12, 2013) www.gao.gov/
products/GAO-13-758.
---------------------------------------------------------------------------
    CBO expects that improving the government's current efforts 
to collect and report on financial data would involve the 
coordinated efforts of 26 federal agencies. We estimate that 
those new efforts would include modifying numerous computer 
systems and also further standardizing financial data, training 
personnel, conducting the proposed pilot program, and improving 
communications between agencies and recipients of federal 
funds. Based on information from agencies, OMB, and the 
recovery board, as well as GAO reports on the performance and 
history of modifying major federal IT systems and conducting 
audits of federal agencies, CBO estimates that implementing 
those provisions would cost $2 million to $3 million annually 
per agency, totaling $285 million over the 2014-2018 period, 
assuming appropriation of the necessary amounts.

Other reports

    H.R. 2061 would require OMB, agencies, and GAO to prepare a 
number of reports. OMB would be required to review financial 
reporting practices and to produce a report recommending 
legislative actions to improve those practices governmentwide. 
Inspectors General offices and GAO would have to prepare 
reports every two years about the accuracy of financial 
reporting. Based on the costs of similar reports, CBO estimates 
that implementing those provisions would cost $8 million over 
the 2014-2018 period, assuming 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. H.R. 2061 could affect direct spending by agencies 
not funded through annual appropriations. CBO estimates, 
however, that any net increase in spending by those agencies 
would not be significant. Enacting the bill would not affect 
revenues.
    Intergovernmental and private-sector impact: H.R. 2061 
contains no intergovernmental or private-sector mandates as 
defined in UMRA. The bill would change the way state, local, 
and tribal governments report on their use of federal funds. 
Some of those changes could increase and others could decrease 
the costs that such governments would incur to comply with 
conditions of federal assistance. However, conditions of 
assistance (and their costs) are not intergovernmental mandates 
as defined in UMRA.
    Estimate prepared by: Federal Spending: Matthew Pickford; 
Impact on State, Local, and Tribal Governments: Elizabeth Cove 
Delisle; Impact on the Private Sector: Paige Piper/Bach.
    Estimate approved by: Theresa Gullo, Deputy 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, existing law in which no change is 
proposed is shown in roman):

FEDERAL FUNDING ACCOUNTABILITY AND TRANSPARENCY ACT OF 2006

           *       *       *       *       *       *       *

SEC. 2. [FULL DISCLOSURE OF ENTITIES RECEIVING FEDERAL FUNDING] 
                    DISCLOSURE OF FEDERAL FUNDING.

  (a) Definitions.--In this section:
          (1) * * *
          (2) Federal agency.--The term ``Federal agency'' has 
        the meaning given the term ``Executive agency'' under 
        section 105 of title 5, United States Code.
          [(2)] (3) Federal award.--The term ``Federal 
        award''--
                  (A) * * *

           *       *       *       *       *       *       *

          (4) Federal funds.--The term ``Federal funds'' means 
        any funds that are made available to or expended by a 
        Federal agency.
          (5) Object class.--The term ``object class'' means 
        the category assigned for purposes of the annual budget 
        of the President submitted under section 1105(a) of 
        title 31, United States Code, to the type of property 
        or services purchased by the Federal Government.
          (6) Program activity.--The term ``program activity'' 
        has the meaning given that term under section 1115(h) 
        of title 31, United States Code.
          [(3)] (7) Searchable website.--The term ``searchable 
        website'' means a website that allows the public to--
                  (A) * * *
                  (B) ascertain through a single search the 
                total amount of Federal funding awarded to an 
                entity by a Federal award described in 
                [paragraph (2)(A)(i)] paragraph (3)(A)(i), by 
                fiscal year;
                  (C) ascertain through a single search the 
                total amount of Federal funding awarded to an 
                entity by a Federal award described in 
                [paragraph (2)(A)(ii)] paragraph (3)(A)(ii), by 
                fiscal year; and

           *       *       *       *       *       *       *

  (b) In General.--
          (1) Website.--Not later than January 1, 2008, [the 
        Office of Management and Budget] the Secretary of the 
        Treasury shall, in accordance with this section, 
        section 204 of the E-Government Act of 2002 (Public Law 
        107-347; 44 U.S.C. 3501 note), and the Office of 
        Federal Procurement Policy Act (41 U.S.C. 403 et seq.), 
        ensure the existence and operation of a single 
        searchable website, accessible by the public at no cost 
        to access, that includes [for each Federal award--] for 
        all Federal funds--
                  (A) for each Federal agency, component of a 
                Federal agency, appropriations account, program 
                activity, and object class (including any 
                subcomponent of an object class), and other 
                accounts or data as appropriate--
                          (i) the amount of budget authority 
                        available;
                          (ii) the amount obligated;
                          (iii) the amount of outlays;
                          (iv) the amount of any Federal funds 
                        reprogrammed or transferred; and
                          (v) the amount of expired and 
                        unexpired unobligated balances; and
                  (B) for each Federal award--
                          [(A)] (i) the name of the entity 
                        receiving the award;
                          [(B)] (ii) the amount of the award;
                          [(C)] (iii) information on the award, 
                        which shall be assigned a unique 
                        identifier, including transaction type, 
                        funding agency, the North American 
                        Industry Classification System code or 
                        Catalog of Federal Domestic Assistance 
                        number (where applicable), program 
                        source, and an award title descriptive 
                        of the purpose of each funding action;
                          [(D)] (iv) the location of the entity 
                        receiving the award and the primary 
                        location of performance under the 
                        award, including the city, State, 
                        congressional district, and country;
                          [(E)] (v) a unique identifier of the 
                        entity receiving the award and of the 
                        parent entity of the recipient, should 
                        the entity be owned by another entity;
                          [(F)] (vi) the names and total 
                        compensation of the five most highly 
                        compensated officers of the entity if--
                                  [(i)] (I) the entity in the 
                                preceding fiscal year 
                                received--
                                          [(I)] (aa) 80 percent 
                                        or more of its annual 
                                        gross revenues in 
                                        Federal awards; and
                                          [(II)] (bb) 
                                        $25,000,000 or more in 
                                        annual gross revenues 
                                        from Federal awards; 
                                        and
                                  [(ii)] (II) the public does 
                                not have access to information 
                                about the compensation of the 
                                senior executives of the entity 
                                through periodic reports filed 
                                under section 13(a) or 15(d) of 
                                the Securities Exchange Act of 
                                1934 (15 U.S.C. 78m(a), 78o(d)) 
                                or section 6104 of the Internal 
                                Revenue Code of 1986[.]; and
                          [(G)] (vii) any other relevant 
                        information specified by [the Office of 
                        Management and Budget] the Secretary of 
                        the Treasury.

           *       *       *       *       *       *       *

          (3) Designation of agencies.--[The Director of the 
        Office of Management and Budget] The Secretary of the 
        Treasury is authorized to designate one or more Federal 
        agencies to participate in the development, 
        establishment, operation, and support of the single 
        website. In the initial designation, or in subsequent 
        instructions and guidance, [the Director] the Secretary 
        may specify the scope of the responsibilities of each 
        such agency.
          (4) Agency responsibilities.--Federal agencies shall 
        comply with the instructions and guidance issued by 
        [the Director of the Office of Management and Budget] 
        the Secretary of the Treasury under paragraph (3), and 
        shall provide appropriate assistance to [the Director] 
        the Secretary upon request, so as to assist [the 
        Director] the Secretary in ensuring the existence and 
        operation of the single website.
          (5) Application of data standards.--The Secretary of 
        the Treasury shall apply the data standards established 
        under subsection (e) to all data collection, data 
        dissemination, and data publication required under this 
        section.
          (6) Data feed to recovery accountability and 
        transparency board.--The Secretary of the Treasury 
        shall provide the data described in paragraph (1) to 
        the Recovery Accountability and Transparency Board so 
        that it can be included in the Recovery Operations 
        Center described in subsection (h).
  (c) Website.--The website established under this section--
          (1) may use as the source of its data the Federal 
        Procurement Data System, Federal Assistance Award Data 
        System, [and Grants.gov] Grants.gov, the Payment 
        Automation Manager and Financial Information Repository 
        and other data or databases from the Department of the 
        Treasury, the MAX Information System of the Office of 
        Management and Budget, and other data from Federal 
        agencies collected and identified by the Office of 
        Management and Budget, if all of these data sources are 
        searchable through the website and can be accessed in a 
        search on the website required by this Act, provided 
        that the user may--
                  (A) * * *
                  (B) specify such search shall be confined to 
                include grants, subgrants, loans, awards, 
                cooperative agreements, and other forms of 
                financial assistance; and
                  (C) specify such search shall be confined to 
                Federal funds;
          (2) shall not be considered in compliance if it 
        hyperlinks to the Federal Procurement Data System 
        website, Federal Assistance Award Data System website, 
        Grants.gov website, the Payment Automation Manager and 
        Financial Information Repository and other data or 
        databases from the Department of the Treasury, the MAX 
        Information System of the Office of Management and 
        Budget, other data from Federal agencies collected and 
        identified by the Office of Management and Budget, or 
        other existing websites, so that the information 
        elements required by subsection (b)(1) cannot be 
        searched electronically by field in a single search;

           *       *       *       *       *       *       *

          (4) [shall be updated not later] shall be updated--
                  (A) not later than 30 days after the award of 
                any Federal award requiring a posting; and
                  (B) not less than once each quarter with 
                information relating to Federal funds;
          (5) shall provide for separate searches for Federal 
        funds and Federal awards described in subsection (a) to 
        distinguish between the Federal awards described in 
        [subsection (a)(2)(A)(i) and those described in 
        subsection (a)(2)(A)(ii).] subsection (a)(3)(A)(i) and 
        those described in subsection (a)(3)(A)(ii);
          (6) shall have the ability to aggregate data for the 
        categories described in paragraphs (1) through (5) 
        without double-counting data; and
          (7) shall permit all information published under this 
        section to be downloaded in bulk.

           *       *       *       *       *       *       *

  (e) Department of the Treasury Requirements for Data 
Standards.--
          (1) In general.--The Secretary of the Treasury, in 
        consultation with the Director of the Office of 
        Management and Budget, the Administrator of General 
        Services, and the heads of Federal agencies, shall 
        establish Government-wide financial data standards for 
        Federal funds, which shall--
                  (A) include common data elements, such as 
                codes, unique award identifiers, and fields, 
                for financial and payment information required 
                to be reported by Federal agencies and entities 
                receiving Federal funds, including identifiers 
                for Federal awards and entities receiving 
                Federal awards;
                  (B) to the extent reasonable and practicable, 
                ensure interoperability and incorporate--
                          (i) common data elements developed 
                        and maintained by an international 
                        voluntary consensus standards body, as 
                        defined by the Office of Management and 
                        Budget, such as the International 
                        Organization for Standardization;
                          (ii) common data elements developed 
                        and maintained by Federal agencies with 
                        authority over contracting and 
                        financial assistance, such as the 
                        Federal Acquisition Regulatory Council; 
                        and
                          (iii) common data elements developed 
                        and maintained by accounting standards 
                        organizations; and
                  (C) include data reporting standards that--
                          (i) incorporate a widely accepted, 
                        nonproprietary, searchable, platform-
                        independent computer-readable format;
                          (ii) are consistent with and 
                        implement applicable accounting 
                        principles;
                          (iii) are capable of being 
                        continually upgraded as necessary;
                          (iv) are structured to specifically 
                        support the reporting of financial and 
                        performance-related data, such as that 
                        any data produced, regardless of 
                        reporting need or software used for 
                        creation or consumption, is consistent 
                        and comparable across reporting 
                        situations;
                          (v) establish, for each data point, a 
                        standard method of conveying the 
                        reporting period, reporting entity, 
                        unit of measure, and other associated 
                        attributes; and
                          (vi) incorporate nonproprietary 
                        standards in effect on the date of 
                        enactment of the Digital Accountability 
                        and Transparency Act of 2013.
          (2) Deadlines.--
                  (A) Guidance.--The Secretary of the Treasury, 
                in consultation with the Director of the Office 
                of Management and Budget, shall issue guidance 
                on the data standards established under 
                paragraph (1) to Federal agencies not later 
                than 1 year after the date of enactment of the 
                Digital Accountability and Transparency Act of 
                2013.
                  (B) Website.--Not later than 1 year after the 
                date on which the guidance under clause (i) is 
                issued, the Secretary of the Treasury shall 
                ensure that the website required under this 
                section makes data publicly available in 
                accordance with the data standards established 
                under paragraph (1).
                  (C) Agencies.--Not later than 180 days after 
                the date on which the guidance under 
                subparagraph (A) is issued, each Federal agency 
                shall collect, report, and maintain data in 
                accordance with the data standards established 
                under paragraph (1).
          (3) Consultation.--The Secretary of the Treasury 
        shall consult with public and private stakeholders in 
        establishing data standards under this subsection.
  (f) Consolidated Recipient Financial Reports.--The Director 
of the Office of Management and Budget shall--
          (1) review the financial reporting required by 
        Federal agencies for Federal award recipients to 
        consolidate financial reporting and reduce duplicative 
        financial reporting and compliance costs for 
        recipients;
          (2) request input from Federal award recipients to 
        reduce duplicative financial reporting, especially from 
        State and local governments and institutions of higher 
        education;
          (3) not later than 1 year after the date of enactment 
        of the Digital Accountability and Transparency Act of 
        2013, provide guidance to the heads of Federal agencies 
        regarding how to simplify the reporting requirements 
        for Federal award recipients to consolidate financial 
        reporting, reduce duplicative reporting, and reduce 
        compliance costs, as appropriate; and
          (4) not later than 18 months after the date of 
        enactment of the Digital Accountability and 
        Transparency Act of 2013, submit to Congress a report 
        regarding any legislative action required to 
        consolidate, streamline, or reduce the cost of 
        reporting requirements for Federal award recipients.
  (g) Accountability for Federal Funding.--
          (1) In general.--Not later than 1 year after the date 
        of enactment of the Digital Accountability and 
        Transparency Act of 2013, and every 2 years thereafter 
        until the date that is 6 years after such date of 
        enactment, the Inspector General of each Federal 
        agency, in consultation with the Comptroller General of 
        the United States, shall review a sampling of the data 
        submitted under this Act by the agency, and shall 
        submit to Congress and make publicly available a report 
        on the completeness, timeliness, quality, and accuracy 
        of the data sampled and the implementation and use of 
        consistent data standards by the Federal agency.
          (2) Comptroller general.--
                  (A) In general.--Not later than 2 years after 
                the date of enactment of the Digital 
                Accountability and Transparency Act of 2013, 
                and every 2 years thereafter until the date 
                that is 6 years after such date of enactment, 
                and after review of the reports submitted under 
                paragraph (1), the Comptroller General of the 
                United States shall submit to Congress and make 
                publicly available a report on the 
                completeness, timeliness, quality, and accuracy 
                of the data submitted under this Act by each 
                Federal agency and the implementation and use 
                of consistent data standards by each Federal 
                agency.
                  (B) Ranking.--The Comptroller General of the 
                United States shall make available a ranking of 
                Federal agencies regarding data quality, 
                accuracy, and compliance with this Act.
  (h) Recovery Accountability and Transparency Board.--
          (1) Resources and mechanisms.--The Recovery 
        Accountability and Transparency Board shall develop and 
        test information technology resources and oversight 
        mechanisms to enhance the transparency of and detect 
        and remediate waste, fraud, and abuse in Federal 
        spending for Inspectors General.
          (2) Website.--The Recovery Accountability and 
        Transparency Board shall maintain a website informing 
        the public of its activities to identify waste, fraud, 
        and abuse and increase transparency of Federal funds to 
        provide support for Inspectors General.
          (3) Recovery operations center.--The Recovery 
        Accountability and Transparency Board shall establish 
        and maintain a Recovery Operations Center as a 
        government-wide Internet-based data access system to 
        carry out the functions described in paragraph (4).
          (4) Functions of the recovery operations center.--The 
        functions referred to in paragraph (3) are the 
        following:
                  (A) In general.--The Recovery Operations 
                Center shall incorporate--
                          (i) all information described in 
                        subsection (b)(1);
                          (ii) other information maintained by 
                        Federal, State, local, and foreign 
                        government agencies; and
                          (iii) other commercially and publicly 
                        available information.
                  (B) Specific functions.--The Recovery 
                Operations Center shall be designed and 
                operated to carry out the following functions:
                          (i) Combine information described in 
                        subsection (b)(1) with other 
                        compilations of information, including 
                        those listed in subparagraph (A).
                          (ii) Permit agencies, in accordance 
                        with applicable law, to detect and 
                        remediate waste, fraud, and abuse.
  [(e)] (i) Exception.--Any entity that demonstrates to the 
Director of the Office of Management and Budget that the gross 
income, from all sources, for such entity did not exceed 
$300,000 in the previous tax year of such entity shall be 
exempt from the requirement to report subawards under 
subsection (d), until the Director determines that the 
imposition of such reporting requirements will not cause an 
undue burden on such entities.
  [(f)] (j) Construction.--Nothing in this Act shall prohibit 
the Office of Management and Budget from including through the 
website established under this section access to data that is 
publicly available in any other Federal database.
  [(g)] (k) Report.--
          (1) * * *

           *       *       *       *       *       *       *

[SEC. 3. CLASSIFIED INFORMATION.

  [Nothing in this Act shall require the disclosure of 
classified information.]

SEC. 3. CLASSIFIED AND PROTECTED INFORMATION.

  Nothing in this Act shall require the disclosure to the 
public or to any person without an identifiable need to know--
          (1) information protected under section 552 of title 
        5, United States Code (commonly known as the ``Freedom 
        of Information Act''); or
          (2) information protected under section 552a of title 
        5, United States Code (commonly known as the ``Privacy 
        Act of 1974''), or section 6103 of the Internal Revenue 
        Code of 1986.

           *       *       *       *       *       *       *

                              ----------                              

             AMERICAN RECOVERY AND REINVESTMENT ACT OF 2009

(Division A of Public Law 111-5)

           *       *       *       *       *       *       *

               TITLE XV--ACCOUNTABILITY AND TRANSPARENCY

SEC. 1501. DEFINITIONS.

  In this title:
          (1) * * *

           *       *       *       *       *       *       *

          [(4) Covered funds.--The term ``covered funds'' means 
        any funds that are expended or obligated from 
        appropriations made under this Act.]
          (4) Covered funds.--The term ``covered funds''--
                  (A) except as provided in subparagraph (B), 
                means any funds that are expended or obligated 
                from appropriations made under this Act; and
                  (B) for purposes of sections 1522 and 1524, 
                means funds that are expended or obligated by 
                an agency from appropriations made under this 
                or any other Act.

           *       *       *       *       *       *       *

Subtitle A--Transparency and Oversight Requirements

           *       *       *       *       *       *       *

SEC. 1512. REPORTS ON USE OF FUNDS.

  (a) * * *

           *       *       *       *       *       *       *

  (i) Expiration.--The requirements in this section shall 
expire on September 30, 2013.

           *       *       *       *       *       *       *

Subtitle B--Recovery Accountability and Transparency Board

           *       *       *       *       *       *       *

SEC. 1523. FUNCTIONS OF THE BOARD.

  (a) * * *

           *       *       *       *       *       *       *

  (d) Expiration.--The requirements in this section shall 
expire on September 30, 2013.

           *       *       *       *       *       *       *

SEC. 1526. BOARD WEBSITE.

  (a) * * *

           *       *       *       *       *       *       *

  (e) Expiration.--The requirements in this section shall 
expire on September 30, 2013.

           *       *       *       *       *       *       *

SEC. 1530. TERMINATION OF THE BOARD.

  The Board shall terminate on [September 30, 2013.] September 
30, 2017.

           *       *       *       *       *       *       *

                              ----------                              

      SECTION 904 OF THE DISASTER RELIEF APPROPRIATIONS ACT, 2013

                    (Division A of Pubic Law 113-2)

  Sec. 904. (a) * * *

           *       *       *       *       *       *       *

  (d) Through September 30, 2015, the Recovery Accountability 
and Transparency Board shall develop and use information 
technology resources and oversight mechanisms to detect and 
remediate waste, fraud, and abuse in the obligation and 
expenditure of funds appropriated in this or any other Act for 
any fiscal year of such period [for purposes related to the 
impact of Hurricane Sandy]: Provided, That the Board shall 
coordinate its oversight efforts with the Director of OMB, the 
head of each Federal agency receiving appropriations [related 
to the impact of Hurricane Sandy], and the respective Inspector 
General of each such agency: Provided further, That the Board 
shall submit quarterly reports to the Committees on 
Appropriations of the House of Representatives and the Senate 
on its activities [related to funds appropriated for the impact 
of Hurricane Sandy].
                              ----------                              

TITLE 31, UNITED STATES CODE

           *       *       *       *       *       *       *

SUBTITLE III--FINANCIAL MANAGEMENT

           *       *       *       *       *       *       *

CHAPTER 35--ACCOUNTING AND COLLECTION

           *       *       *       *       *       *       *

SUBCHAPTER II--ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

           *       *       *       *       *       *       *

Sec. 3512. Executive agency accounting and other financial management 
                    reports and plans

  (a)(1) The Director of the Office of Management and Budget 
shall prepare and submit to the appropriate committees of the 
Congress and make available on the website described under 
section 1122 of this title a financial management status report 
and a governmentwide 5-year financial management plan.

           *       *       *       *       *       *       *

  (3)(A) * * *
  (B) Each governmentwide 5-year financial management plan 
prepared under this subsection shall--
          (i) * * *

           *       *       *       *       *       *       *

          (vi) contain milestones for equipment acquisitions, 
        system development, financial management workforce 
        development, related risk assessment and mitigation for 
        the Federal Government as a whole, related risk 
        assessment and mitigation for executive agencies, 
        development of capacity to prevent and detect fraud, 
        and other actions necessary to implement the 5-year 
        plan consistent with the requirements of this section;

           *       *       *       *       *       *       *

  (4)(A) * * *

           *       *       *       *       *       *       *

  (C) Not later than 90 days after the date of enactment of the 
Digital Accountability and Transparency Act of 2013, and every 
90 days thereafter, the Director shall make available on the 
website described under section 1122 of this title a report 
regarding--
          (i) specific goals for the most recent full fiscal 
        year, the fiscal year during which the report is 
        submitted, and the fiscal year following the year 
        during which the report is submitted that are necessary 
        steps toward implementing the Federal Funding 
        Accountability and Transparency Act of 2006 (31 U.S.C. 
        6101 note) fully and in an effective, efficient, and 
        accurate manner; and
          (ii) the status and progress achieved toward each 
        goal described in clause (i), including any changes to 
        the cost, schedule, or performance baselines of 
        achieving each goal, using earned value management 
        where appropriate.

           *       *       *       *       *       *       *

                                  

```