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[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 994 Reported in Senate (RS)]

                                                       Calendar No. 337
113th CONGRESS
  2d Session
                                 S. 994

                          [Report No. 113-139]

 To expand the Federal Funding Accountability and Transparency Act of 
 2006 to increase accountability and transparency in Federal spending, 
                        and for other purposes.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                              May 21, 2013

 Mr. Warner (for himself, Mr. Portman, Mr. Whitehouse, Mr. Coburn, Mr. 
McCain, Mr. Johnson of Wisconsin, Mr. Enzi, Ms. Ayotte, Mr. Coons, Mr. 
Carper, and Mrs. Murray) introduced the following bill; which was read 
     twice and referred to the Committee on Homeland Security and 
                          Governmental Affairs

                             March 27, 2014

               Reported by Mr. Carper, with an amendment
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]

_______________________________________________________________________

                                 A BILL

 
 To expand the Federal Funding Accountability and Transparency Act of 
 2006 to increase accountability and transparency in Federal spending, 
                        and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

<DELETED>SECTION 1. SHORT TITLE.</DELETED>

<DELETED>    This Act may be cited as the ``Digital Accountability and 
Transparency Act of 2013''.</DELETED>

<DELETED>SEC. 2. PURPOSES.</DELETED>

<DELETED>    The purposes of this Act are to--</DELETED>
        <DELETED>    (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;</DELETED>
        <DELETED>    (2) provide consistent, reliable, and searchable 
        Government-wide spending data that is displayed accurately for 
        taxpayers and policy makers on USASpending.gov;</DELETED>
        <DELETED>    (3) analyze Federal spending data to proactively 
        prevent waste, fraud, abuse, and improper payments;</DELETED>
        <DELETED>    (4) simplify reporting for entities receiving 
        Federal funds by streamlining reporting requirements and 
        reducing compliance costs while improving transparency; 
        and</DELETED>
        <DELETED>    (5) improve the quality of data submitted to 
        USASpending.gov by holding Federal agencies accountable for the 
        completeness and accuracy of the data submitted.</DELETED>

<DELETED>SEC. 3. AMENDMENTS TO THE FEDERAL FUNDING ACCOUNTABILITY AND 
              TRANSPARENCY ACT OF 2006.</DELETED>

<DELETED>    (a) In General.--Section 2 of the Federal Funding 
Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note) is 
amended--</DELETED>
        <DELETED>    (1) in the section heading, by striking ``full 
        disclosure of entities receiving federal funding'' and 
        inserting ``disclosure of federal funding'';</DELETED>
        <DELETED>    (2) in subsection (a)--</DELETED>
                <DELETED>    (A) by redesignating paragraphs (2) and 
                (3) as paragraphs (3) and (7), respectively;</DELETED>
                <DELETED>    (B) by inserting after paragraph (1) the 
                following:</DELETED>
        <DELETED>    ``(2) Federal agency.--The term `Federal agency' 
        has the meaning given the term `Executive agency' under section 
        105 of title 5, United States Code.'';</DELETED>
                <DELETED>    (C) by inserting after paragraph (3), as 
                redesignated by subparagraph (A), the 
                following:</DELETED>
        <DELETED>    ``(4) Federal funds.--The term `Federal funds' 
        means any funds that are made available to or expended by a 
        Federal agency.</DELETED>
        <DELETED>    ``(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.</DELETED>
        <DELETED>    ``(6) Program activity.--The term `program 
        activity' has the meaning given that term under section 1115(h) 
        of title 31, United States Code.''; and</DELETED>
                <DELETED>    (D) in paragraph (7), as redesignated by 
                subparagraph (A)--</DELETED>
                        <DELETED>    (i) in subparagraph (B), by 
                        striking ``paragraph (2)(A)(i)'' and inserting 
                        ``paragraph (3)(A)(i)''; and</DELETED>
                        <DELETED>    (ii) in subparagraph (C), by 
                        striking ``paragraph (2)(A)(ii)'' and inserting 
                        ``paragraph (3)(A)(ii)'';</DELETED>
        <DELETED>    (3) in subsection (b)--</DELETED>
                <DELETED>    (A) in paragraph (1)--</DELETED>
                        <DELETED>    (i) by striking ``the Office of 
                        Management and Budget'' and inserting ``the 
                        Secretary of the Treasury'' each place it 
                        appears;</DELETED>
                        <DELETED>    (ii) by redesignating 
                        subparagraphs (A) through (G) as clauses (i) 
                        through (vii), respectively, and adjusting the 
                        margin accordingly;</DELETED>
                        <DELETED>    (iii) by striking ``for each 
                        Federal award--'' and inserting the following: 
                        ``for all Federal funds--</DELETED>
                <DELETED>    ``(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--</DELETED>
                        <DELETED>    ``(i) the amount of budget 
                        authority available;</DELETED>
                        <DELETED>    ``(ii) the amount 
                        obligated;</DELETED>
                        <DELETED>    ``(iii) the amount of 
                        outlays;</DELETED>
                        <DELETED>    ``(iv) the amount of any Federal 
                        funds reprogrammed or transferred; 
                        and</DELETED>
                        <DELETED>    ``(v) the amount of expired and 
                        unexpired unobligated balances; and</DELETED>
                <DELETED>    ``(B) for each Federal award--''; 
                and</DELETED>
                        <DELETED>    (iv) in subparagraph (B)(iii), as 
                        so designated by this subparagraph, by 
                        inserting ``, which shall be assigned a unique 
                        identifier,'' after ``information on the 
                        award'';</DELETED>
                <DELETED>    (B) in paragraph (3)--</DELETED>
                        <DELETED>    (i) by striking ``Director of the 
                        Office of Management and Budget'' and inserting 
                        ``Secretary of the Treasury''; and</DELETED>
                        <DELETED>    (ii) by striking ``the Director 
                        may'' and inserting ``the Secretary 
                        may'';</DELETED>
                <DELETED>    (C) in paragraph (4)--</DELETED>
                        <DELETED>    (i) by striking ``Director of the 
                        Office of Management and Budget'' and inserting 
                        ``Secretary of the Treasury'';</DELETED>
                        <DELETED>    (ii) by striking ``the Director 
                        upon'' and inserting ``the Secretary upon''; 
                        and</DELETED>
                        <DELETED>    (iii) by striking ``the Director 
                        in'' and inserting ``the Secretary in''; 
                        and</DELETED>
                <DELETED>    (D) by adding at the end the 
                following:</DELETED>
        <DELETED>    ``(5) Application of data standards.--The 
        Secretary of the Treasury shall apply the data standards 
        established by the Secretary of the Treasury under subsection 
        (e) to all data collection, data dissemination, and data 
        publication required under this section.</DELETED>
        <DELETED>    ``(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 for inclusion in the 
        Recovery Operations Center described in subsection 
        (h).'';</DELETED>
        <DELETED>    (4) in subsection (c)--</DELETED>
                <DELETED>    (A) in paragraph (1)--</DELETED>
                        <DELETED>    (i) in the matter preceding 
                        subparagraph (A), by striking ``and 
                        Grants.gov'' and inserting ``Grants.gov, the 
                        Payment Automation Manager and Federal 
                        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'';</DELETED>
                        <DELETED>    (ii) in subparagraph (B), by 
                        adding ``and'' at the end; and</DELETED>
                        <DELETED>    (iii) by adding at the end the 
                        following:</DELETED>
                <DELETED>    ``(C) specify such search shall be 
                confined to Federal funds;'';</DELETED>
                <DELETED>    (B) in paragraph (2), by inserting ``the 
                Payment Automation Manager and Federal 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,'';</DELETED>
                <DELETED>    (C) in paragraph (4)--</DELETED>
                        <DELETED>    (i) by striking ``shall be updated 
                        not later'' and inserting the following: 
                        ``shall be updated--</DELETED>
                <DELETED>    ``(A) not later''; and</DELETED>
                        <DELETED>    (ii) by adding at the end the 
                        following:</DELETED>
                <DELETED>    ``(B) not less than once each quarter with 
                information relating to Federal funds;'';</DELETED>
                <DELETED>    (D) in paragraph (5)--</DELETED>
                        <DELETED>    (i) by inserting ``Federal funds 
                        and'' before ``Federal awards'' the first place 
                        it appears;</DELETED>
                        <DELETED>    (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</DELETED>
                        <DELETED>    (iii) by striking the period at 
                        the end and inserting a semicolon; 
                        and</DELETED>
                <DELETED>    (E) by adding at the end the 
                following:</DELETED>
        <DELETED>    ``(6) shall have the ability to aggregate data for 
        the categories described in paragraphs (1) through (5) without 
        double-counting data; and</DELETED>
        <DELETED>    ``(7) shall permit all information published under 
        this section to be downloaded in bulk.'';</DELETED>
        <DELETED>    (5) by redesignating subsections (e), (f), and (g) 
        as subsections (i), (j), and (k), respectively; and</DELETED>
        <DELETED>    (6) by inserting after subsection (d) the 
        following:</DELETED>
<DELETED>    ``(e) Department of the Treasury Requirements.--</DELETED>
        <DELETED>    ``(1) Data standards.--</DELETED>
                <DELETED>    ``(A) 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--</DELETED>
                        <DELETED>    ``(i) 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;</DELETED>
                        <DELETED>    ``(ii) to the extent reasonable 
                        and practicable, ensure interoperability and 
                        incorporate--</DELETED>
                                <DELETED>    ``(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;</DELETED>
                                <DELETED>    ``(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</DELETED>
                                <DELETED>    ``(III) common data 
                                elements developed and maintained by 
                                accounting standards organizations; 
                                and</DELETED>
                        <DELETED>    ``(iii) include data reporting 
                        standards that--</DELETED>
                                <DELETED>    ``(I) incorporate a widely 
                                accepted, nonproprietary, searchable, 
                                platform-independent computer-readable 
                                format;</DELETED>
                                <DELETED>    ``(II) be consistent with 
                                and implement applicable accounting 
                                principles;</DELETED>
                                <DELETED>    ``(III) be capable of 
                                being continually upgraded as 
                                necessary;</DELETED>
                                <DELETED>    ``(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;</DELETED>
                                <DELETED>    ``(V) establish, for each 
                                data point, a standard method of 
                                conveying the reporting period, 
                                reporting entity, unit of measure, and 
                                other associated attributes; 
                                and</DELETED>
                                <DELETED>    ``(VI) incorporate 
                                nonproprietary standards in effect on 
                                the date of enactment of the Digital 
                                Accountability and Transparency Act of 
                                2013.</DELETED>
                <DELETED>    ``(B) Deadlines.--</DELETED>
                        <DELETED>    ``(i) 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 subparagraph (A) to Federal 
                        agencies not later than 1 year after the date 
                        of enactment of the Digital Accountability and 
                        Transparency Act of 2013.</DELETED>
                        <DELETED>    ``(ii) Website.--Not later than 1 
                        year after the date on which the guidance under 
                        clause (i) is issued, the Director of the 
                        Office of Management and Budget shall ensure 
                        that the website required under this section 
                        makes data publically available in accordance 
                        with the data standards established under 
                        subparagraph (A).</DELETED>
                        <DELETED>    ``(iii) Agencies.--Not later than 
                        180 days after the date on which the guidance 
                        under clause (i) is issued, each Federal agency 
                        shall collect, report, and maintain data in 
                        accordance with the data standards established 
                        under subparagraph (A).</DELETED>
                <DELETED>    ``(C) Consultation.--The Secretary of the 
                Treasury shall consult with public and private 
                stakeholders in establishing data standards under this 
                paragraph.</DELETED>
        <DELETED>    ``(2) Improper payment prevention.--</DELETED>
                <DELETED>    ``(A) In general.--The Secretary of the 
                Treasury, in consultation with the heads and Inspectors 
                General of Federal agencies, shall use the data to 
                which the data standards established under paragraph 
                (1) apply and other available data (including available 
                data from State and local governments) to detect, 
                prevent, and recover improper payments through pre-
                award, post-award pre-payment, and post-payment 
                analysis, which shall include analysis and 
                investigations incorporating--</DELETED>
                        <DELETED>    ``(i) review and data matching of 
                        payments and beneficiary enrollment lists of 
                        State programs carried out using Federal funds 
                        for the purposes of identifying eligibility 
                        duplication, residency ineligibility, duplicate 
                        payments, or other potential improper payment 
                        issues;</DELETED>
                        <DELETED>    ``(ii) review of multiple Federal 
                        agencies and programs for which comparison of 
                        data could show payment duplication; 
                        and</DELETED>
                        <DELETED>    ``(iii) review of other 
                        information the Secretary of the Treasury 
                        determines are effective, which may include 
                        investigation or review of information from 
                        multiple Federal agencies or 
                        programs.</DELETED>
                <DELETED>    ``(B) Report.--Not later than 180 days 
                after the date of enactment of the Digital 
                Accountability and Transparency Act of 2013, the 
                Secretary of the Treasury shall submit to Congress a 
                report, which may be included as part of another report 
                submitted to Congress, which shall include a 
                description of--</DELETED>
                        <DELETED>    ``(i) the implementation of the 
                        fraud prevention efforts described under 
                        subparagraph (A); and</DELETED>
                        <DELETED>    ``(ii) the metrics used in 
                        determining whether the fraud prevention 
                        efforts have reduced, or contributed to the 
                        reduction of, improper payments or improper 
                        awards.</DELETED>
        <DELETED>    ``(3) Improvements to access to data.--</DELETED>
                <DELETED>    ``(A) In general.--In order to carry out 
                this Act, upon request by the Secretary of the 
                Treasury--</DELETED>
                        <DELETED>    ``(i) the Commissioner of Social 
                        Security shall make available the Social 
                        Security earnings information of a living or 
                        deceased employee;</DELETED>
                        <DELETED>    ``(ii) the Director of the Bureau 
                        of Prisons shall make available information 
                        relating to Federal prisoners; and</DELETED>
                        <DELETED>    ``(iii) the Secretary of Housing 
                        and Urban Development shall make available 
                        information in the Credit Alert Verification 
                        System of the Department of Housing and Urban 
                        Development.</DELETED>
                <DELETED>    ``(B) Use and protection of information.--
                The Secretary of the Treasury--</DELETED>
                        <DELETED>    ``(i) may only use information 
                        obtained under subparagraph (A) to assist in 
                        Federal debt collection and in the prevention, 
                        identification or recovery of improper 
                        payments; and</DELETED>
                        <DELETED>    ``(ii) shall ensure that data to 
                        which the data standards established under 
                        paragraph (1) apply is adequately protected and 
                        collected in a manner consistent with privacy 
                        protections provided for by law.</DELETED>
<DELETED>    ``(f) Consolidated Recipient Financial Reports.--The 
Director of the Office of Management and Budget shall--</DELETED>
        <DELETED>    ``(1) review the financial reporting required by 
        Federal agencies for Federal award recipients to reduce 
        duplicative financial reporting and compliance costs for 
        recipients;</DELETED>
        <DELETED>    ``(2) request input from Federal award recipients 
        to reduce duplicative financial reporting, especially from 
        State and local governments and institutes of higher 
        education;</DELETED>
        <DELETED>    ``(3) not later than 1 year after the date of 
        enactment of the Digital Accountability and Transparency Act of 
        2013, provide instructions to the heads of Federal agencies 
        regarding how to simplify the reporting requirements for 
        Federal award recipients to reduce duplicative reporting and 
        reports to reduce compliance costs, as appropriate; 
        and</DELETED>
        <DELETED>    ``(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 streamline the reporting requirements for 
        Federal award recipients.</DELETED>
<DELETED>    ``(g) Accountability for Federal Funding.--</DELETED>
        <DELETED>    ``(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 spending data submitted under this Act by the 
        Federal agency and shall submit to Congress and make publically 
        available a report in on the completeness, timeliness, quality, 
        and accuracy of the data sampled and the implementation and use 
        of consistent data standards by the Federal agency.</DELETED>
        <DELETED>    ``(2) Comptroller general.--</DELETED>
                <DELETED>    ``(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 
                publically available a report on the data 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.</DELETED>
                <DELETED>    ``(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.</DELETED>
<DELETED>    ``(h) Recovery Accountability and Transparency Board.--
</DELETED>
        <DELETED>    ``(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.</DELETED>
        <DELETED>    ``(2) Website.--The Recovery Accountability and 
        Transparency Board shall maintain a website informing the 
        public of the activities of the Recovery Accountability and 
        Transparency Board to identify waste, fraud, and abuse and 
        increase transparency of Federal spending to provide analytical 
        support for Inspectors General.</DELETED>
        <DELETED>    ``(3) Recovery operations center.--The Recovery 
        Accountability and Transparency Board shall establish and 
        maintain a Recovery Operations Center as a governmentwide 
        Internet-based data access system to carry out the functions 
        described in paragraph (4).</DELETED>
        <DELETED>    ``(4) Functions of the recovery operations 
        center.--The functions described in this paragraph are the 
        following:</DELETED>
                <DELETED>    ``(A) In general.--The Recovery Operations 
                Center shall incorporate--</DELETED>
                        <DELETED>    ``(i) all information described in 
                        subsection (b)(1);</DELETED>
                        <DELETED>    ``(ii) other information 
                        maintained by Federal, State, local, and 
                        foreign government agencies; and</DELETED>
                        <DELETED>    ``(iii) other commercially and 
                        publicly available information.</DELETED>
                <DELETED>    ``(B) Specific functions.--The Recovery 
                Operations Center shall be designed and operated to 
                carry out the following functions:</DELETED>
                        <DELETED>    ``(i) Combine information 
                        described in subsection (b)(1) with other 
                        compilations of information, including those 
                        listed in subparagraph (A).</DELETED>
                        <DELETED>    ``(ii) Permit Inspectors Generals, 
                        in accordance with applicable law, to detect 
                        and remediate waste, fraud, and 
                        abuse.''.</DELETED>

<DELETED>SEC. 4. PILOT PROGRAM TO EVALUATE CONSOLIDATED RECIPIENT 
              REPORTING.</DELETED>

<DELETED>    (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, 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--</DELETED>
        <DELETED>    (1) display the full cycle of Federal 
        funds;</DELETED>
        <DELETED>    (2) improve the accuracy of Federal financial 
        data; and</DELETED>
        <DELETED>    (3) develop recommendations for reducing reporting 
        required of recipients of Federal funds by consolidating and 
        automating financial reporting requirements across the Federal 
        Government.</DELETED>
<DELETED>    (b) Requirements.--The pilot program shall--</DELETED>
        <DELETED>    (1) include recipients that collectively receive 
        not less than $1,000,000,000 in Federal funds each fiscal 
        year;</DELETED>
        <DELETED>    (2) include recipients that receive Federal funds 
        under multiple programs across multiple agencies; and</DELETED>
        <DELETED>    (3) include recipients that collectively receive 
        Federal funds under contracts, grants, and subawards.</DELETED>
<DELETED>    (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.</DELETED>
<DELETED>    (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).</DELETED>
<DELETED>    (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.</DELETED>
<DELETED>    (f) Report to Congress.--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 
Committee on Homeland Security and Governmental Affairs and the 
Committee on the Budget of the Senate and the Committee on Oversight 
and Government Reform and the Committee on the Budget of the House of 
Representatives a report on the pilot program, which shall include--
</DELETED>
        <DELETED>    (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</DELETED>
        <DELETED>    (2) recommendations for--</DELETED>
                <DELETED>    (A) consolidating some or all aspects of 
                Federal financial reporting to reduce the costs to 
                recipients of Federal funds;</DELETED>
                <DELETED>    (B) automating some or all aspects of 
                Federal financial reporting to increase efficiency and 
                reduce the costs to recipients of Federal funds; 
                and</DELETED>
                <DELETED>    (C) improving financial 
                transparency.</DELETED>

<DELETED>SEC. 5. CLASSIFIED AND PROTECTED INFORMATION.</DELETED>

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

<DELETED>``SEC. 3. CLASSIFIED AND PROTECTED INFORMATION.</DELETED>

<DELETED>    ``Nothing in this Act shall require the disclosure to the 
public or to any person without an identifiable need to know--
</DELETED>
        <DELETED>    ``(1) information protected under section 552 of 
        title 5, United States Code (commonly known as the `Freedom of 
        Information Act'); or</DELETED>
        <DELETED>    ``(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.''.</DELETED>

<DELETED>SEC. 6. EXPANDING ACCESS BY THE SECRETARY OF THE TREASURY TO 
              THE NATIONAL DIRECTORY OF NEW HIRES.</DELETED>

<DELETED>    Section 453(j)(9) of the Social Security Act (42 U.S.C. 
653(j)(9)) is amended--</DELETED>
        <DELETED>    (1) in the paragraph heading, by inserting ``and 
        in the prevention, identification, and recovery of improper 
        payments'' after ``collection'';</DELETED>
        <DELETED>    (2) in subparagraph (A)--</DELETED>
                <DELETED>    (A) in the matter preceding clause (i), by 
                striking ``with respect to persons--'' and inserting 
                ``to assist in Federal debt collection and in the 
                prevention, identification, or recovery of improper 
                payments with respect to--'';</DELETED>
                <DELETED>    (B) by striking ``who owe'' and inserting 
                the following: ``persons--</DELETED>
                                <DELETED>    ``(I) who owe'';</DELETED>
                <DELETED>    (C) by striking ``31 U.S.C. 3711(g).'' and 
                inserting ``section 3711(g) of title 31, United States 
                Code; or'';</DELETED>
                <DELETED>    (D) redesignating clause (ii) as subclause 
                (II), and adjusting the margin accordingly; 
                and</DELETED>
                <DELETED>    (E) by adding at the end the 
                following:</DELETED>
                        <DELETED>    ``(ii) persons--</DELETED>
                                <DELETED>    ``(I) who receive a 
                                payment the head of a Federal 
                                executive, judicial, or legislative 
                                agency certifies is under review to 
                                determine the eligibility of the person 
                                to receive the payment; or</DELETED>
                                <DELETED>    ``(II) whose eligibility, 
                                or continuing eligibility, to 
                                participate in a program of the Federal 
                                Government (including a program 
                                administered by a State or local 
                                government) is being 
                                reviewed.'';</DELETED>
        <DELETED>    (3) in subparagraph (B), by striking ``to improve 
        collection of the debt'' and inserting ``for the 
        purposes'';</DELETED>
        <DELETED>    (4) in subparagraph (D), by striking ``of 
        collecting the debt'';</DELETED>
        <DELETED>    (5) in subparagraph (E)--</DELETED>
                <DELETED>    (A) in clause (i), by striking ``of 
                collecting the debt'';</DELETED>
                <DELETED>    (B) in clause (ii), by inserting ``and to 
                a Federal, State, or local agency in connection with 
                preventing, identifying, or recovering improper 
                payments as described in subparagraph (A)'' before the 
                period at the end;</DELETED>
                <DELETED>    (C) in clause (iv)(II), by striking 
                ``described in subparagraph (A),'' and all that follows 
                and inserting ``, in connection with a purpose 
                described in subparagraph (A), to a contractor or agent 
                of either Secretary, to the Federal agency (including 
                any contractor or agent of the Federal agency) that 
                referred a debt to the Secretary of the Treasury for 
                collection, or to a Federal, State, or local agency 
                (including any contractor or agent of any such agency) 
                for purposes of preventing, identifying, or recovering 
                improper payments, subject to the conditions in clause 
                (iii) and such additional conditions as agreed by the 
                Secretaries.''; and</DELETED>
                <DELETED>    (D) in clause (v), by striking 
                ``collecting the debt'' and inserting ``the purposes''; 
                and</DELETED>
        <DELETED>    (6) in subparagraph (F), by adding at the end the 
        following: ``The Secretary of the Treasury shall reimburse the 
        Secretary for any costs attributable to the prevention, 
        identification, or recovery of improper payments out of any 
        appropriation available to the Secretary of the Treasury for 
        this purpose.''.</DELETED>

<DELETED>SEC. 7. AMERICAN RECOVERY AND REINVESTMENT ACT OF 2009 
              AMENDMENTS.</DELETED>

<DELETED>    Title XV of division A of the American Recovery and 
Reinvestment Act of 2009 (Public Law 111-5; 123 Stat. 286) is amended--
</DELETED>
        <DELETED>    (1) in section 1501, by striking paragraph (4) and 
        inserting the following:</DELETED>
        <DELETED>    ``(4) Covered funds.--The term `covered funds'--
        </DELETED>
                <DELETED>    ``(A) except as provided in subparagraph 
                (B), means any funds that are expended or obligated 
                from appropriations made under this Act; and</DELETED>
                <DELETED>    ``(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.'';</DELETED>
        <DELETED>    (2) in section 1512, by adding at the end the 
        following:</DELETED>
<DELETED>    ``(i) Expiration.--The requirements under this section 
shall terminate on September 30, 2013.'';</DELETED>
        <DELETED>    (3) in section 1523, by adding at the end the 
        following:</DELETED>
<DELETED>    ``(d) Expiration.--The requirements under this section 
shall terminate on September 30, 2013.'';</DELETED>
        <DELETED>    (4) in section 1526, by adding at the end the 
        following:</DELETED>
<DELETED>    ``(e) Expiration.--The requirements under this section 
shall terminate on September 30, 2013.''; and</DELETED>
        <DELETED>    (5) in section 1530, by striking ``September 30, 
        2013,'' and inserting ``September 30, 2017.''.</DELETED>

<DELETED>SEC. 8. DISASTER RELIEF APPROPRIATIONS ACT OF 2013 
              AMENDMENTS.</DELETED>

<DELETED>    Section 904(d) of division A of the Disaster Relief 
Appropriations Act of 2013 (Public Law 113-2; 127 Stat. 18) is amended 
in section 904(d)--</DELETED>
        <DELETED>    (1) by striking ``for purposes related to the 
        impact of Hurricane Sandy'';</DELETED>
        <DELETED>    (2) by striking ``related to the impact of 
        Hurricane Sandy'' after ``receiving appropriations''; 
        and</DELETED>
        <DELETED>    (3) by striking ``related to funds appropriated 
        for the impact of Hurricane Sandy'' after ``on its 
        activities''.</DELETED>

<DELETED>SEC. 9. EXECUTIVE AGENCY ACCOUNTING AND OTHER FINANCIAL 
              MANAGEMENT REPORTS AND PLANS.</DELETED>

<DELETED>    Section 3512(a) of title 31, United States Code, is 
amended--</DELETED>
        <DELETED>    (1) in paragraph (1), by inserting ``and make 
        available on the website described under section 1122'' after 
        ``appropriate committees of Congress'';</DELETED>
        <DELETED>    (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</DELETED>
        <DELETED>    (3) in paragraph (4), by adding at the end the 
        following:</DELETED>
<DELETED>    ``(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 a report regarding--</DELETED>
        <DELETED>    ``(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</DELETED>
        <DELETED>    ``(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.''.</DELETED>

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Digital Accountability and 
Transparency Act of 2013'' or the ``DATA Act''.

SEC. 2. PURPOSES.

    The purposes of this Act are to--
            (1) expand the Federal Funding Accountability and 
        Transparency Act of 2006 (31 U.S.C. 6101 note) by disclosing 
        direct Federal agency expenditures and linking Federal 
        contract, loan, and grant spending information to programs of 
        Federal agencies 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) simplify reporting for entities receiving Federal funds 
        by streamlining reporting requirements and reducing compliance 
        costs while improving transparency; and
            (4) 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.

    The Federal Funding Accountability and Transparency Act of 2006 (31 
U.S.C. 6101 note) is amended--
            (1) in section 2--
                    (A) in subsection (a)--
                            (i) in the matter preceding paragraph (1), 
                        by striking ``this section'' and inserting 
                        ``this Act'';
                            (ii) by redesignating paragraphs (2) and 
                        (3) as paragraphs (3) and (7), respectively;
                            (iii) by inserting after paragraph (1) the 
                        following:
            ``(2) Federal agency.--The term `Federal agency' has the 
        meaning given the term `Executive agency' under section 105 of 
        title 5, United States Code.''; and
                            (iv) by inserting after paragraph (3), as 
                        redesignated by subparagraph (A), the 
                        following:
            ``(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
                    (B) in subsection (c)--
                            (i) in paragraph (4), by striking ``and'' 
                        at the end;
                            (ii) in paragraph (5), by striking the 
                        period at the end and inserting a semicolon; 
                        and
                            (iii) 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.''; and
            (2) by striking sections 3 and 4 and inserting the 
        following:

``SEC. 3. FULL DISCLOSURE OF FEDERAL FUNDS.

    ``(a) In General.--Not later than 3 years after the date of 
enactment of the Digital Accountability and Transparency Act of 2013, 
and every month thereafter, the Secretary of the Treasury, in 
consultation with the Director of the Office of Management and Budget, 
shall ensure that the information in subsection (b) is posted on the 
website established under section 2.
    ``(b) Information to Be Posted.--The information to be posted shall 
include, 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--
            ``(1) the amount of budget authority authorized;
            ``(2) the amount obligated;
            ``(3) the amount of outlays;
            ``(4) the amount of any Federal funds reprogrammed or 
        transferred; and
            ``(5) the amount of expired and unexpired unobligated 
        balances.

``SEC. 4. DATA STANDARDS.

    ``(a) 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 include common data elements for financial and 
payment information required to be reported by Federal agencies and 
entities receiving Federal funds.
    ``(b) Requirements.--The data standards established under 
subsection (a) shall, to the extent reasonable and practicable--
            ``(1) incorporate widely accepted common data elements, 
        such as those developed and maintained by--
                    ``(A) an international voluntary consensus 
                standards body;
                    ``(B) Federal agencies with authority over 
                contracting and financial assistance; and
                    ``(C) accounting standards organizations;
            ``(2) incorporate a widely accepted, nonproprietary, 
        searchable, platform-independent computer-readable format;
            ``(3) include Government-wide universal identifiers for 
        Federal awards and entities receiving Federal awards;
            ``(4) be consistent with and implement applicable 
        accounting principles;
            ``(5) be capable of being continually upgraded as 
        necessary;
            ``(6) produce consistent and comparable data, including 
        across program activities; and
            ``(7) establish a standard method of conveying the 
        reporting period, reporting entity, unit of measure, and other 
        associated attributes.
    ``(c) Deadlines.--
            ``(1) Guidance.--Not later than 1 year after the date of 
        enactment of the Digital Accountability and Transparency Act of 
        2013, the Secretary of the Treasury, in consultation with the 
        Director of the Office of Management and Budget, shall issue 
        guidance to Federal agencies on the data standards established 
        under subsection (a).
            ``(2) Agencies.--Not later than 1 year after the date on 
        which the guidance under paragraph (1) is issued, each Federal 
        agency shall collect, report, and maintain financial and 
        payment information data in accordance with the data standards 
        established under subsection (a).
            ``(3) Website.--Not later than 2 years after the date on 
        which the guidance under paragraph (1) is issued, the Director 
        of the Office of Management and Budget and the Secretary of the 
        Treasury shall ensure that the data standards established under 
        subsection (a) are applied to the data made available on the 
        website established under section 2.
    ``(d) Consultation.--The Secretary of the Treasury shall consult 
with public and private stakeholders in establishing data standards 
under this section.

``SEC. 5. SIMPLIFYING FEDERAL AWARD REPORTING.

    ``(a) In General.--The Director of the Office of Management and 
Budget, in consultation with relevant Federal agencies, recipients of 
Federal funds, including State and local governments, and institutions 
of higher education (as defined in section 102 of the Higher Education 
Act of 1965 (20 U.S.C. 1002)), shall review the information required to 
be reported by recipients of Federal awards to identify--
            ``(1) common reporting elements across the Federal 
        Government;
            ``(2) unnecessary duplication in financial reporting; and
            ``(3) unnecessarily burdensome reporting requirements for 
        recipients of Federal awards.
    ``(b) Pilot Program.--
            ``(1) Establishment.--Not later than 1 year after the date 
        of enactment of the Digital Accountability and Transparency Act 
        of 2013, the Director of the Office of Management and Budget, 
        or a designee of the Director, shall establish a pilot program 
        relating to reporting (in this section referred to as the 
        `pilot program') to facilitate the development of 
        recommendations for--
                    ``(A) common reporting elements across the Federal 
                Government;
                    ``(B) the elimination of unnecessary duplication in 
                financial reporting; and
                    ``(C) the reduction of compliance costs for 
                recipients of Federal awards.
            ``(2) Requirements.--The pilot program shall--
                    ``(A) include a combination of Federal contracts, 
                grants, and subawards, the aggregate value of which is 
                not less than $1,000,000,000;
                    ``(B) include a diverse group of recipients of 
                Federal awards; and
                    ``(C) to the extent practicable, include recipients 
                who receive Federal awards from multiple programs 
                across multiple agencies.
            ``(3) Data collection.--The pilot program shall include 
        data collected during a 12-month reporting cycle.
            ``(4) Reporting and evaluation requirements.--Each 
        recipient of a Federal award participating in the pilot program 
        shall submit to the Office of Management and Budget any 
        requested reports of the selected Federal awards.
            ``(5) Termination.--The pilot program shall terminate on 
        the date that is 2 years after the date on which the Director 
        of the Office of Management and Budget establishes the pilot 
        program.
            ``(6) Agency guidance.--Not later than 90 days after the 
        date on which the pilot program terminates under paragraph (5), 
        the Director of the Office of Management and Budget shall 
        provide guidance to the heads of Federal agencies regarding how 
        to simplify the reporting requirements for recipients of 
        Federal awards to reduce unnecessary duplicative reports and to 
        reduce compliance costs, as appropriate.
            ``(7) Report to congress.--Not later than 90 days after the 
        date on which the pilot program terminates under paragraph (5), 
        the Director of the Office of Management and Budget shall 
        submit to the Committee on Homeland Security and Governmental 
        Affairs and the Committee on the Budget of the Senate and the 
        Committee on Oversight and Government Reform and the Committee 
        on the Budget of the House of Representatives a report on the 
        pilot program, which shall include--
                    ``(A) a description of the data collected under the 
                pilot program, the usefulness of the data provided, and 
                the cost to collect the data from recipients; and
                    ``(B) recommendations for--
                            ``(i) consolidating aspects of Federal 
                        financial reporting to reduce the costs to 
                        recipients of Federal awards;
                            ``(ii) automating aspects of Federal 
                        financial reporting to increase efficiency and 
                        reduce the costs to recipients of Federal 
                        awards;
                            ``(iii) any legislative action required to 
                        simplify the reporting requirements for 
                        recipients of Federal awards; and
                            ``(iv) improving financial transparency.

``SEC. 6. ACCOUNTABILITY FOR FEDERAL FUNDING.

    ``(a) Inspector General Reports.--
            ``(1) In general.--In accordance with paragraph (2), the 
        Inspector General of each Federal agency, in consultation with 
        the Comptroller General of the United States, shall--
                    ``(A) review a statistically valid sampling of the 
                spending data submitted under this Act by the Federal 
                agency; and
                    ``(B) submit to Congress and make publically 
                available a report assessing the completeness, 
                timeliness, quality, and accuracy of the data sampled 
                and the implementation and use of data standards by the 
                Federal agency.
            ``(2) Deadlines.--
                    ``(A) First report.--Not later than 18 months after 
                the date on which guidance is issued under section 
                4(c)(1), the Inspector General of each Federal agency 
                shall submit a report as described in paragraph (1).
                    ``(B) Subsequent reports.--On the same date as the 
                Inspector General of each Federal agency submits the 
                second and fourth reports under sections 3521(f) and 
                9105(a)(3) of title 31, United States Code, that are 
                submitted after the report under subparagraph (A), the 
                Inspector General shall submit a report as described in 
                paragraph (1). The report submitted under this 
                subparagraph may be submitted as a part of the report 
                submitted under section 3521(f) or 9105(a)(3) of title 
                31, United States Code.
    ``(b) Comptroller 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 
subsection (a), the Comptroller General of the United States shall 
submit to Congress and make publically available a report assessing and 
comparing the data completeness, timeliness, quality, and accuracy of 
the data submitted under this Act by Federal agencies and the 
implementation and use of data standards by Federal agencies.

``SEC. 7. CLASSIFIED AND PROTECTED INFORMATION.

    ``Nothing in this Act shall require the disclosure to the public 
of--
            ``(1) information protected from disclosure 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. 4. 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'' after ``appropriate 
        committees of Congress''; and
            (2) in paragraph (4), by adding at the end the following:
                    ``(C) Not later than 1 year after the date of 
                enactment of the Digital Accountability and 
                Transparency Act of 2013, and every 5 years thereafter, 
                the Director shall make available on the website 
                described under section 1122 a report regarding the 
                implementation of the Federal Funding Accountability 
                and Transparency Act of 2006 (31 U.S.C. 6101 note).''.

SEC. 5. FUNDING.

    The Secretary of the Treasury may use amounts in the Department of 
the Treasury franchise fund established under the matter under the 
heading ``Treasury Franchise Fund'' (as contained in section 101(f) of 
division A of title I of Public Law 104-208 (31 U.S.C. 322 note; 110 
Stat. 3009-316)) without further appropriation to carry out this Act 
and the amendments made by this Act.
                                                       Calendar No. 337

113th CONGRESS

  2d Session

                                 S. 994

                          [Report No. 113-139]

_______________________________________________________________________

                                 A BILL

 To expand the Federal Funding Accountability and Transparency Act of 
 2006 to increase accountability and transparency in Federal spending, 
                        and for other purposes.

_______________________________________________________________________

                             March 27, 2014

                       Reported with an amendment
```