II 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Digital Accountability 

3 and Transparency Act of 2013’’. 

4 SEC. 2. PURPOSES. 

5 The purposes of this Act are to— 

6 (1) expand the Federal Funding Accountability 

7 and Transparency Act of 2006 by disclosing direct 

8 Federal agency expenditures and linking Federal 

9 contract, loan, and grant spending information to 

10 programs of Federal agencies in order to enable tax11 payers and policy makers to track Federal spending 

12 more effectively; 

13 (2) provide consistent, reliable, and searchable 

14 Government-wide spending data that is displayed ac15 curately for taxpayers and policy makers on 

16 USASpending.gov; 

17 (3) analyze Federal spending data to 

18 proactively prevent waste, fraud, abuse, and im19 proper payments; 

20 (4) simplify reporting for entities receiving Fed21 eral funds by streamlining reporting requirements 

22 and reducing compliance costs while improving 

23 transparency; and 

24 (5) improve the quality of data submitted to 

25 USASpending.gov by holding Federal agencies acmstockstill on DSK4VPTVN1PROD with BILLS

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1 countable for the completeness and accuracy of the 

2 data submitted. 

3 SEC. 3. AMENDMENTS TO THE FEDERAL FUNDING AC4 COUNTABILITY AND TRANSPARENCY ACT OF 

5 2006. 

6 (a) IN GENERAL.—Section 2 of the Federal Funding 

7 Accountability and Transparency Act of 2006 (31 U.S.C. 

8 6101 note) is amended— 

9 (1) in the section heading, by striking ‘‘FULL

10 DISCLOSURE OF ENTITIES RECEIVING FED11 ERAL FUNDING’’ and inserting ‘‘DISCLOSURE OF

12 FEDERAL FUNDING’’; 

13 (2) in subsection (a)— 

14 (A) by redesignating paragraphs (2) and 

15 (3) as paragraphs (3) and (7), respectively; 

16 (B) by inserting after paragraph (1) the 

17 following: 

18 ‘‘(2) FEDERAL AGENCY.—The term ‘Federal 

19 agency’ has the meaning given the term ‘Executive 

20 agency’ under section 105 of title 5, United States 

21 Code.’’; 

22 (C) by inserting after paragraph (3), as re23 designated by subparagraph (A), the following: 

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1 ‘‘(4) FEDERAL FUNDS.—The term ‘Federal 

2 funds’ means any funds that are made available to 

3 or expended by a Federal agency. 

4 ‘‘(5) OBJECT CLASS.—The term ‘object class’ 

5 means the category assigned for purposes of the an6 nual budget of the President submitted under sec7 tion 1105(a) of title 31, United States Code, to the 

8 type of property or services purchased by the Fed9 eral Government. 

10 ‘‘(6) PROGRAM ACTIVITY.—The term ‘program 

11 activity’ has the meaning given that term under sec12 tion 1115(h) of title 31, United States Code.’’; and 

13 (D) in paragraph (7), as redesignated by 

14 subparagraph (A)— 

15 (i) in subparagraph (B), by striking 

16 ‘‘paragraph (2)(A)(i)’’ and inserting ‘‘para17 graph (3)(A)(i)’’; and 

18 (ii) in subparagraph (C), by striking 

19 ‘‘paragraph (2)(A)(ii)’’ and inserting 

20 ‘‘paragraph (3)(A)(ii)’’; 

21 (3) in subsection (b)— 

22 (A) in paragraph (1)— 

23 (i) by striking ‘‘the Office of Manage24 ment and Budget’’ and inserting ‘‘the Secmstockstill on DSK4VPTVN1PROD with BILLS

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1 retary of the Treasury’’ each place it ap2 pears; 

3 (ii) by redesignating subparagraphs 

4 (A) through (G) as clauses (i) through 

5 (vii), respectively, and adjusting the mar6 gin accordingly; 

7 (iii) by striking ‘‘for each Federal 

8 award—’’ and inserting the following: ‘‘for 

9 all Federal funds— 

10 ‘‘(A) for each Federal agency, component 

11 of a Federal agency, appropriations account, 

12 program activity, and object class (including 

13 any subcomponent of an object class), and other 

14 accounts or data as appropriate— 

15 ‘‘(i) the amount of budget authority 

16 available; 

17 ‘‘(ii) the amount obligated; 

18 ‘‘(iii) the amount of outlays; 

19 ‘‘(iv) the amount of any Federal funds 

20 reprogrammed or transferred; and 

21 ‘‘(v) the amount of expired and unex22 pired unobligated balances; and 

23 ‘‘(B) for each Federal award—’’; and 

24 (iv) in subparagraph (B)(iii), as so 

25 designated by this subparagraph, by insertmstockstill on DSK4VPTVN1PROD with BILLS

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1 ing ‘‘, which shall be assigned a unique 

2 identifier,’’ after ‘‘information on the 

3 award’’; 

4 (B) in paragraph (3)— 

5 (i) by striking ‘‘Director of the Office 

6 of Management and Budget’’ and inserting 

7 ‘‘Secretary of the Treasury’’; and 

8 (ii) by striking ‘‘the Director may’’ 

9 and inserting ‘‘the Secretary may’’; 

10 (C) in paragraph (4)— 

11 (i) by striking ‘‘Director of the Office 

12 of Management and Budget’’ and inserting 

13 ‘‘Secretary of the Treasury’’; 

14 (ii) by striking ‘‘the Director upon’’ 

15 and inserting ‘‘the Secretary upon’’; and 

16 (iii) by striking ‘‘the Director in’’ and 

17 inserting ‘‘the Secretary in’’; and 

18 (D) by adding at the end the following: 

19 ‘‘(5) APPLICATION OF DATA STANDARDS.—The 

20 Secretary of the Treasury shall apply the data 

21 standards established by the Secretary of the Treas22 ury under subsection (e) to all data collection, data 

23 dissemination, and data publication required under 

24 this section. 

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1 ‘‘(6) DATA FEED TO RECOVERY ACCOUNT2 ABILITY AND TRANSPARENCY BOARD.—The Sec3 retary of the Treasury shall provide the data de4 scribed in paragraph (1) to the Recovery Account5 ability and Transparency Board for inclusion in the 

6 Recovery Operations Center described in subsection 

7 (h).’’; 

8 (4) in subsection (c)— 

9 (A) in paragraph (1)— 

10 (i) in the matter preceding subpara11 graph (A), by striking ‘‘and Grants.gov’’ 

12 and inserting ‘‘Grants.gov, the Payment 

13 Automation Manager and Federal Infor14 mation Repository and other data or data15 bases from the Department of the Treas16 ury, the MAX Information System of the 

17 Office of Management and Budget, and 

18 other data from Federal agencies collected 

19 and identified by the Office of Manage20 ment and Budget’’; 

21 (ii) in subparagraph (B), by adding 

22 ‘‘and’’ at the end; and 

23 (iii) by adding at the end the fol24 lowing: 

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1 ‘‘(C) specify such search shall be confined 

2 to Federal funds;’’; 

3 (B) in paragraph (2), by inserting ‘‘the 

4 Payment Automation Manager and Federal In5 formation Repository and other data or data6 bases from the Department of the Treasury, the 

7 MAX Information System of the Office of Man8 agement and Budget, other data from Federal 

9 agencies collected and identified by the Office of 

10 Management and Budget,’’ after ‘‘Grants.gov 

11 website,’’; 

12 (C) in paragraph (4)— 

13 (i) by striking ‘‘shall be updated not 

14 later’’ and inserting the following: ‘‘shall 

15 be updated— 

16 ‘‘(A) not later’’; and 

17 (ii) by adding at the end the fol18 lowing: 

19 ‘‘(B) not less than once each quarter with 

20 information relating to Federal funds;’’; 

21 (D) in paragraph (5)— 

22 (i) by inserting ‘‘Federal funds and’’ 

23 before ‘‘Federal awards’’ the first place it 

24 appears; 

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1 (ii) by striking ‘‘subsection 

2 (a)(2)(A)(i) and those described in sub3 section (a)(2)(A)(ii)’’ and inserting ‘‘sub4 section (a)(3)(A)(i) and those described in 

5 subsection (a)(3)(A)(ii)’’; and 

6 (iii) by striking the period at the end 

7 and inserting a semicolon; and 

8 (E) by adding at the end the following: 

9 ‘‘(6) shall have the ability to aggregate data for 

10 the categories described in paragraphs (1) through 

11 (5) without double-counting data; and 

12 ‘‘(7) shall permit all information published 

13 under this section to be downloaded in bulk.’’; 

14 (5) by redesignating subsections (e), (f), and 

15 (g) as subsections (i), (j), and (k), respectively; and 

16 (6) by inserting after subsection (d) the fol17 lowing: 

18 ‘‘(e) DEPARTMENT OF THE TREASURY REQUIRE19 MENTS.— 

20 ‘‘(1) DATA STANDARDS.— 

21 ‘‘(A) IN GENERAL.—The Secretary of the 

22 Treasury, in consultation with the Director of 

23 the Office of Management and Budget, the Ad24 ministrator of General Services, and the heads 

25 of Federal agencies, shall establish Governmentmstockstill on DSK4VPTVN1PROD with BILLS

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1 wide financial data standards for Federal 

2 funds, which shall— 

3 ‘‘(i) include common data elements, 

4 such as codes, unique award identifiers, 

5 and fields, for financial and payment infor6 mation required to be reported by Federal 

7 agencies and entities receiving Federal 

8 funds, including identifiers for Federal 

9 awards and entities receiving Federal 

10 awards; 

11 ‘‘(ii) to the extent reasonable and 

12 practicable, ensure interoperability and in13 corporate— 

14 ‘‘(I) common data elements de15 veloped and maintained by an inter16 national voluntary consensus stand17 ards body, as defined by the Office of 

18 Management and Budget, such as the 

19 International Organization for Stand20 ardization; 

21 ‘‘(II) common data elements de22 veloped and maintained by Federal 

23 agencies with authority over con24 tracting and financial assistance, such 

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1 as the Federal Acquisition Regulatory 

2 Council; and 

3 ‘‘(III) common data elements de4 veloped and maintained by accounting 

5 standards organizations; and 

6 ‘‘(iii) include data reporting standards 

7 that— 

8 ‘‘(I) incorporate a widely accept9 ed, nonproprietary, searchable, plat10 form-independent computer-readable 

11 format; 

12 ‘‘(II) be consistent with and im13 plement applicable accounting prin14 ciples; 

15 ‘‘(III) be capable of being contin16 ually upgraded as necessary; 

17 ‘‘(IV) are structured to specifi18 cally support the reporting of financial 

19 and performance-related data, such as 

20 that any data produced, regardless of 

21 reporting need or software used for 

22 creation or consumption, is consistent 

23 and comparable across reporting situ24 ations; 

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1 ‘‘(V) establish, for each data 

2 point, a standard method of conveying 

3 the reporting period, reporting entity, 

4 unit of measure, and other associated 

5 attributes; and 

6 ‘‘(VI) incorporate nonproprietary 

7 standards in effect on the date of en8 actment of the Digital Accountability 

9 and Transparency Act of 2013. 

10 ‘‘(B) DEADLINES.— 

11 ‘‘(i) GUIDANCE.—The Secretary of 

12 the Treasury, in consultation with the Di13 rector of the Office of Management and 

14 Budget, shall issue guidance on the data 

15 standards established under subparagraph 

16 (A) to Federal agencies not later than 1 

17 year after the date of enactment of the 

18 Digital Accountability and Transparency 

19 Act of 2013. 

20 ‘‘(ii) WEBSITE.—Not later than 1 

21 year after the date on which the guidance 

22 under clause (i) is issued, the Director of 

23 the Office of Management and Budget 

24 shall ensure that the website required 

25 under this section makes data publically 

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1 available in accordance with the data 

2 standards established under subparagraph 

3 (A). 

4 ‘‘(iii) AGENCIES.—Not later than 180 

5 days after the date on which the guidance 

6 under clause (i) is issued, each Federal 

7 agency shall collect, report, and maintain 

8 data in accordance with the data standards 

9 established under subparagraph (A). 

10 ‘‘(C) CONSULTATION.—The Secretary of 

11 the Treasury shall consult with public and pri12 vate stakeholders in establishing data standards 

13 under this paragraph. 

14 ‘‘(2) IMPROPER PAYMENT PREVENTION.— 

15 ‘‘(A) IN GENERAL.—The Secretary of the 

16 Treasury, in consultation with the heads and 

17 Inspectors General of Federal agencies, shall 

18 use the data to which the data standards estab19 lished under paragraph (1) apply and other 

20 available data (including available data from 

21 State and local governments) to detect, prevent, 

22 and recover improper payments through pre23 award, post-award pre-payment, and post-pay24 ment analysis, which shall include analysis and 

25 investigations incorporating— 

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1 ‘‘(i) review and data matching of pay2 ments and beneficiary enrollment lists of 

3 State programs carried out using Federal 

4 funds for the purposes of identifying eligi5 bility duplication, residency ineligibility, 

6 duplicate payments, or other potential im7 proper payment issues; 

8 ‘‘(ii) review of multiple Federal agen9 cies and programs for which comparison of 

10 data could show payment duplication; and 

11 ‘‘(iii) review of other information the 

12 Secretary of the Treasury determines are 

13 effective, which may include investigation 

14 or review of information from multiple 

15 Federal agencies or programs. 

16 ‘‘(B) REPORT.—Not later than 180 days 

17 after the date of enactment of the Digital Ac18 countability and Transparency Act of 2013, the 

19 Secretary of the Treasury shall submit to Con20 gress a report, which may be included as part 

21 of another report submitted to Congress, which 

22 shall include a description of— 

23 ‘‘(i) the implementation of the fraud 

24 prevention efforts described under sub25 paragraph (A); and 

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1 ‘‘(ii) the metrics used in determining 

2 whether the fraud prevention efforts have 

3 reduced, or contributed to the reduction of, 

4 improper payments or improper awards. 

5 ‘‘(3) IMPROVEMENTS TO ACCESS TO DATA.— 

6 ‘‘(A) IN GENERAL.—In order to carry out 

7 this Act, upon request by the Secretary of the 

8 Treasury— 

9 ‘‘(i) the Commissioner of Social Secu10 rity shall make available the Social Secu11 rity earnings information of a living or de12 ceased employee; 

13 ‘‘(ii) the Director of the Bureau of 

14 Prisons shall make available information 

15 relating to Federal prisoners; and 

16 ‘‘(iii) the Secretary of Housing and 

17 Urban Development shall make available 

18 information in the Credit Alert Verification 

19 System of the Department of Housing and 

20 Urban Development. 

21 ‘‘(B) USE AND PROTECTION OF INFORMA22 TION.—The Secretary of the Treasury— 

23 ‘‘(i) may only use information ob24 tained under subparagraph (A) to assist in 

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1 tion, identification or recovery of improper 

2 payments; and 

3 ‘‘(ii) shall ensure that data to which 

4 the data standards established under para5 graph (1) apply is adequately protected 

6 and collected in a manner consistent with 

7 privacy protections provided for by law. 

8 ‘‘(f) CONSOLIDATED RECIPIENT FINANCIAL RE9 PORTS.—The Director of the Office of Management and 

10 Budget shall— 

11 ‘‘(1) review the financial reporting required by 

12 Federal agencies for Federal award recipients to re13 duce duplicative financial reporting and compliance 

14 costs for recipients; 

15 ‘‘(2) request input from Federal award recipi16 ents to reduce duplicative financial reporting, espe17 cially from State and local governments and insti18 tutes of higher education; 

19 ‘‘(3) not later than 1 year after the date of en20 actment of the Digital Accountability and Trans21 parency Act of 2013, provide instructions to the 

22 heads of Federal agencies regarding how to simplify 

23 the reporting requirements for Federal award recipi24 ents to reduce duplicative reporting and reports to 

25 reduce compliance costs, as appropriate; and 

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1 ‘‘(4) not later than 18 months after the date of 

2 enactment of the Digital Accountability and Trans3 parency Act of 2013, submit to Congress a report 

4 regarding any legislative action required to stream5 line the reporting requirements for Federal award 

6 recipients. 

7 ‘‘(g) ACCOUNTABILITY FOR FEDERAL FUNDING.— 

8 ‘‘(1) IN GENERAL.—Not later than 1 year after 

9 the date of enactment of the Digital Accountability 

10 and Transparency Act of 2013, and every 2 years 

11 thereafter until the date that is 6 years after such 

12 date of enactment, the Inspector General of each 

13 Federal agency, in consultation with the Comptroller 

14 General of the United States, shall review a sam15 pling of the spending data submitted under this Act 

16 by the Federal agency and shall submit to Congress 

17 and make publically available a report in on the 

18 completeness, timeliness, quality, and accuracy of 

19 the data sampled and the implementation and use of 

20 consistent data standards by the Federal agency. 

21 ‘‘(2) COMPTROLLER GENERAL.— 

22 ‘‘(A) IN GENERAL.—Not later than 2 years 

23 after the date of enactment of the Digital Ac24 countability and Transparency Act of 2013, and 

25 every 2 years thereafter until the date that is 

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1 6 years after such date of enactment, and after 

2 review of the reports submitted under para3 graph (1), the Comptroller General of the 

4 United States shall submit to Congress and 

5 make publically available a report on the data 

6 completeness, timeliness, quality, and accuracy 

7 of the data submitted under this Act by each 

8 Federal agency and the implementation and use 

9 of consistent data standards by each Federal 

10 agency. 

11 ‘‘(B) RANKING.—The Comptroller General 

12 of the United States shall make available a 

13 ranking of Federal agencies regarding data 

14 quality, accuracy, and compliance with this Act. 

15 ‘‘(h) RECOVERY ACCOUNTABILITY AND TRANS16 PARENCY BOARD.— 

17 ‘‘(1) RESOURCES AND MECHANISMS.—The Re18 covery Accountability and Transparency Board shall 

19 develop and test information technology resources 

20 and oversight mechanisms to enhance the trans21 parency of, and detect and remediate waste, fraud, 

22 and abuse in, Federal spending for Inspectors Gen23 eral. 

24 ‘‘(2) WEBSITE.—The Recovery Accountability 

25 and Transparency Board shall maintain a website 

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1 informing the public of the activities of the Recovery 

2 Accountability and Transparency Board to identify 

3 waste, fraud, and abuse and increase transparency 

4 of Federal spending to provide analytical support for 

5 Inspectors General. 

6 ‘‘(3) RECOVERY OPERATIONS CENTER.—The 

7 Recovery Accountability and Transparency Board 

8 shall establish and maintain a Recovery Operations 

9 Center as a governmentwide Internet-based data ac10 cess system to carry out the functions described in 

11 paragraph (4). 

12 ‘‘(4) FUNCTIONS OF THE RECOVERY OPER13 ATIONS CENTER.—The functions described in this 

14 paragraph are the following: 

15 ‘‘(A) IN GENERAL.—The Recovery Oper16 ations Center shall incorporate— 

17 ‘‘(i) all information described in sub18 section (b)(1); 

19 ‘‘(ii) other information maintained by 

20 Federal, State, local, and foreign govern21 ment agencies; and 

22 ‘‘(iii) other commercially and publicly 

23 available information. 

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1 ‘‘(B) SPECIFIC FUNCTIONS.—The Recovery 

2 Operations Center shall be designed and oper3 ated to carry out the following functions: 

4 ‘‘(i) Combine information described in 

5 subsection (b)(1) with other compilations 

6 of information, including those listed in 

7 subparagraph (A). 

8 ‘‘(ii) Permit Inspectors Generals, in 

9 accordance with applicable law, to detect 

10 and remediate waste, fraud, and abuse.’’. 

11 SEC. 4. PILOT PROGRAM TO EVALUATE CONSOLIDATED RE12 CIPIENT REPORTING. 

13 (a) IN GENERAL.—Not later than 90 days after the 

14 date of enactment of this Act, the Recovery Accountability 

15 and Transparency Board, in consultation with the Sec16 retary of the Treasury and the Director of the Office of 

17 Management, shall establish a pilot program relating to 

18 reporting by recipients of Federal funds (in this section 

19 referred to as the ‘‘pilot program’’) for the purpose of in20 creasing financial transparency to— 

21 (1) display the full cycle of Federal funds; 

22 (2) improve the accuracy of Federal financial 

23 data; and 

24 (3) develop recommendations for reducing re25 porting required of recipients of Federal funds by 

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1 consolidating and automating financial reporting re2 quirements across the Federal Government. 

3 (b) REQUIREMENTS.—The pilot program shall— 

4 (1) include recipients that collectively receive 

5 not less than $1,000,000,000 in Federal funds each 

6 fiscal year; 

7 (2) include recipients that receive Federal funds 

8 under multiple programs across multiple agencies; 

9 and 

10 (3) include recipients that collectively receive 

11 Federal funds under contracts, grants, and sub12 awards. 

13 (c) REPORTING AND EVALUATION REQUIRE14 MENTS.—Each recipient of Federal funds participating in 

15 the pilot program shall submit to the Recovery Account16 ability and Transparency Board reports on the finances 

17 of the selected Federal awards. 

18 (d) PUBLICATION OF INFORMATION.—All the infor19 mation collected by the Recovery Accountability and 

20 Transparency Board under the pilot program shall be 

21 made publicly available and searchable on the website es22 tablished under section 2 of the Federal Funding Account23 ability and Transparency Act of 2006 (31 U.S.C. 6101 

24 note). 

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1 (e) TERMINATION.—The pilot program shall termi2 nate on the date that is 3 years after the date on which 

3 the Recovery Accountability and Transparency Board es4 tablishes the pilot program. 

5 (f) REPORT TO CONGRESS.—Not later than 90 days 

6 after the date on which the pilot program terminates 

7 under subsection (e), the Recovery Accountability and 

8 Transparency Board shall submit to the Committee on 

9 Homeland Security and Governmental Affairs and the 

10 Committee on the Budget of the Senate and the Com11 mittee on Oversight and Government Reform and the 

12 Committee on the Budget of the House of Representatives 

13 a report on the pilot program, which shall include— 

14 (1) a description of financial data collected 

15 under the pilot program, the accuracy of the data 

16 provided, and the cost to collect the data from re17 cipients; and 

18 (2) recommendations for— 

19 (A) consolidating some or all aspects of 

20 Federal financial reporting to reduce the costs 

21 to recipients of Federal funds; 

22 (B) automating some or all aspects of Fed23 eral financial reporting to increase efficiency 

24 and reduce the costs to recipients of Federal 

25 funds; and 

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1 (C) improving financial transparency. 

2 SEC. 5. CLASSIFIED AND PROTECTED INFORMATION. 

3 Section 3 of the Federal Funding Accountability and 

4 Transparency Act of 2006 (31 U.S.C. 6101 note) is 

5 amended to read as follows: 

6 ‘‘SEC. 3. CLASSIFIED AND PROTECTED INFORMATION. 

7 ‘‘Nothing in this Act shall require the disclosure to 

8 the public or to any person without an identifiable need 

9 to know— 

10 ‘‘(1) information protected under section 552 of 

11 title 5, United States Code (commonly known as the 

12 ‘Freedom of Information Act’); or 

13 ‘‘(2) information protected under section 552a 

14 of title 5, United States Code (commonly known as 

15 the ‘Privacy Act of 1974’), or section 6103 of the 

16 Internal Revenue Code of 1986.’’. 

17 SEC. 6. EXPANDING ACCESS BY THE SECRETARY OF THE 

18 TREASURY TO THE NATIONAL DIRECTORY OF 

19 NEW HIRES. 

20 Section 453(j)(9) of the Social Security Act (42 

21 U.S.C. 653(j)(9)) is amended— 

22 (1) in the paragraph heading, by inserting 

23 ‘‘AND IN THE PREVENTION, IDENTIFICATION, AND

24 RECOVERY OF IMPROPER PAYMENTS’’ after ‘‘COL25 LECTION’’; 

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1 (2) in subparagraph (A)— 

2 (A) in the matter preceding clause (i), by 

3 striking ‘‘with respect to persons—’’ and insert4 ing ‘‘to assist in Federal debt collection and in 

5 the prevention, identification, or recovery of im6 proper payments with respect to—’’; 

7 (B) by striking ‘‘who owe’’ and inserting 

8 the following: ‘‘persons— 

9 ‘‘(I) who owe’’; 

10 (C) by striking ‘‘31 U.S.C. 3711(g).’’ and 

11 inserting ‘‘section 3711(g) of title 31, United 

12 States Code; or’’; 

13 (D) redesignating clause (ii) as subclause 

14 (II), and adjusting the margin accordingly; and 

15 (E) by adding at the end the following: 

16 ‘‘(ii) persons— 

17 ‘‘(I) who receive a payment the 

18 head of a Federal executive, judicial, 

19 or legislative agency certifies is under 

20 review to determine the eligibility of 

21 the person to receive the payment; or 

22 ‘‘(II) whose eligibility, or con23 tinuing eligibility, to participate in a 

24 program of the Federal Government 

25 (including a program administered by 

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1 a State or local government) is being 

2 reviewed.’’; 

3 (3) in subparagraph (B), by striking ‘‘to im4 prove collection of the debt’’ and inserting ‘‘for the 

5 purposes’’; 

6 (4) in subparagraph (D), by striking ‘‘of col7 lecting the debt’’; 

8 (5) in subparagraph (E)— 

9 (A) in clause (i), by striking ‘‘of collecting 

10 the debt’’; 

11 (B) in clause (ii), by inserting ‘‘and to a 

12 Federal, State, or local agency in connection 

13 with preventing, identifying, or recovering im14 proper payments as described in subparagraph 

15 (A)’’ before the period at the end; 

16 (C) in clause (iv)(II), by striking ‘‘de17 scribed in subparagraph (A),’’ and all that fol18 lows and inserting ‘‘, in connection with a pur19 pose described in subparagraph (A), to a con20 tractor or agent of either Secretary, to the Fed21 eral agency (including any contractor or agent 

22 of the Federal agency) that referred a debt to 

23 the Secretary of the Treasury for collection, or 

24 to a Federal, State, or local agency (including 

25 any contractor or agent of any such agency) for 

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1 purposes of preventing, identifying, or recov2 ering improper payments, subject to the condi3 tions in clause (iii) and such additional condi4 tions as agreed by the Secretaries.’’; and 

5 (D) in clause (v), by striking ‘‘collecting 

6 the debt’’ and inserting ‘‘the purposes’’; and 

7 (6) in subparagraph (F), by adding at the end 

8 the following: ‘‘The Secretary of the Treasury shall 

9 reimburse the Secretary for any costs attributable to 

10 the prevention, identification, or recovery of im11 proper payments out of any appropriation available 

12 to the Secretary of the Treasury for this purpose.’’. 

13 SEC. 7. AMERICAN RECOVERY AND REINVESTMENT ACT OF 

14 2009 AMENDMENTS. 

15 Title XV of division A of the American Recovery and 

16 Reinvestment Act of 2009 (Public Law 111–5; 123 Stat. 

17 286) is amended— 

18 (1) in section 1501, by striking paragraph (4) 

19 and inserting the following: 

20 ‘‘(4) COVERED FUNDS.—The term ‘covered 

21 funds’— 

22 ‘‘(A) except as provided in subparagraph 

23 (B), means any funds that are expended or ob24 ligated from appropriations made under this 

25 Act; and 

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1 ‘‘(B) for purposes of sections 1522 and 

2 1524, means funds that are expended or obli3 gated by an agency from appropriations made 

4 under this or any other Act.’’; 

5 (2) in section 1512, by adding at the end the 

6 following: 

7 ‘‘(i) EXPIRATION.—The requirements under this sec8 tion shall terminate on September 30, 2013.’’; 

9 (3) in section 1523, by adding at the end the 

10 following: 

11 ‘‘(d) EXPIRATION.—The requirements under this sec12 tion shall terminate on September 30, 2013.’’; 

13 (4) in section 1526, by adding at the end the 

14 following: 

15 ‘‘(e) EXPIRATION.—The requirements under this sec16 tion shall terminate on September 30, 2013.’’; and 

17 (5) in section 1530, by striking ‘‘September 30, 

18 2013,’’ and inserting ‘‘September 30, 2017.’’. 

19 SEC. 8. DISASTER RELIEF APPROPRIATIONS ACT OF 2013 

20 AMENDMENTS. 

21 Section 904(d) of division A of the Disaster Relief 

22 Appropriations Act of 2013 (Public Law 113–2; 127 Stat. 

23 18) is amended in section 904(d)— 

24 (1) by striking ‘‘for purposes related to the im25 pact of Hurricane Sandy’’; 

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1 (2) by striking ‘‘related to the impact of Hurri2 cane Sandy’’ after ‘‘receiving appropriations’’; and 

3 (3) by striking ‘‘related to funds appropriated 

4 for the impact of Hurricane Sandy’’ after ‘‘on its ac5 tivities’’. 

6 SEC. 9. EXECUTIVE AGENCY ACCOUNTING AND OTHER FI7 NANCIAL MANAGEMENT REPORTS AND 

8 PLANS. 

9 Section 3512(a) of title 31, United States Code, is 

10 amended— 

11 (1) in paragraph (1), by inserting ‘‘and make 

12 available on the website described under section 

13 1122’’ after ‘‘appropriate committees of Congress’’; 

14 (2) in paragraph (3)(B)(vi), by inserting ‘‘, sys15 tem development, financial management workforce 

16 development, related risk assessment and mitigation 

17 for the Federal Government as a whole, related risk 

18 assessment and mitigation for executive agencies, 

19 development of capacity to prevent and detect 

20 fraud,’’ after ‘‘equipment acquisitions’’; and 

21 (3) in paragraph (4), by adding at the end the 

22 following: 

23 ‘‘(C) Not later than 90 days after the date of enact24 ment of the Digital Accountability and Transparency Act 

25 of 2013, and every 90 days thereafter, the Director shall 

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1 make available on the website described under section 

2 1122 a report regarding— 

3 ‘‘(i) specific goals for the most recent full fiscal 

4 year, the fiscal year during which the report is sub5 mitted, and the fiscal year following the year during 

6 which the report is submitted that are necessary 

7 steps toward implementing the Federal Funding Ac8 countability and Transparency Act of 2006 (31 

9 U.S.C. 6101 note) fully and in an effective, efficient, 

10 and accurate manner; and 

11 ‘‘(ii) the status and progress achieved toward 

12 each goal described in clause (i), including any 

13 changes to the cost, schedule, or performance base14 lines of achieving each goal, using earned value man15 agement where appropriate.’’. 

16 SECTION 1. SHORT TITLE. 

17 This Act may be cited as the ‘‘Digital Accountability 

18 and Transparency Act of 2013’’ or the ‘‘DATA Act’’. 

19 SEC. 2. PURPOSES. 

20 The purposes of this Act are to— 

21 (1) expand the Federal Funding Accountability 

22 and Transparency Act of 2006 (31 U.S.C. 6101 note) 

23 by disclosing direct Federal agency expenditures and 

24 linking Federal contract, loan, and grant spending 

25 information to programs of Federal agencies to enable 

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1 taxpayers and policy makers to track Federal spend2 ing more effectively; 

3 (2) provide consistent, reliable, and searchable 

4 Government-wide spending data that is displayed ac5 curately for taxpayers and policy makers on 

6 USASpending.gov; 

7 (3) simplify reporting for entities receiving Fed8 eral funds by streamlining reporting requirements 

9 and reducing compliance costs while improving trans10 parency; and 

11 (4) improve the quality of data submitted to 

12 USASpending.gov by holding Federal agencies ac13 countable for the completeness and accuracy of the 

14 data submitted. 

15 SEC. 3. AMENDMENTS TO THE FEDERAL FUNDING AC16 COUNTABILITY AND TRANSPARENCY ACT OF 

17 2006. 

18 The Federal Funding Accountability and Trans19 parency Act of 2006 (31 U.S.C. 6101 note) is amended— 

20 (1) in section 2— 

21 (A) in subsection (a)— 

22 (i) in the matter preceding paragraph 

23 (1), by striking ‘‘this section’’ and inserting 

24 ‘‘this Act’’; 

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1 (ii) by redesignating paragraphs (2) 

2 and (3) as paragraphs (3) and (7), respec3 tively; 

4 (iii) by inserting after paragraph (1) 

5 the following: 

6 ‘‘(2) FEDERAL AGENCY.—The term ‘Federal 

7 agency’ has the meaning given the term ‘Executive 

8 agency’ under section 105 of title 5, United States 

9 Code.’’; and 

10 (iv) by inserting after paragraph (3), 

11 as redesignated by subparagraph (A), the 

12 following: 

13 ‘‘(4) FEDERAL FUNDS.—The term ‘Federal 

14 funds’ means any funds that are made available to or 

15 expended by a Federal agency. 

16 ‘‘(5) OBJECT CLASS.—The term ‘object class’ 

17 means the category assigned for purposes of the an18 nual budget of the President submitted under section 

19 1105(a) of title 31, United States Code, to the type 

20 of property or services purchased by the Federal Gov21 ernment. 

22 ‘‘(6) PROGRAM ACTIVITY.—The term ‘program 

23 activity’ has the meaning given that term under sec24 tion 1115(h) of title 31, United States Code.’’; and 

25 (B) in subsection (c)— 

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1 (i) in paragraph (4), by striking 

2 ‘‘and’’ at the end; 

3 (ii) in paragraph (5), by striking the 

4 period at the end and inserting a semicolon; 

5 and 

6 (iii) by adding at the end the fol7 lowing: 

8 ‘‘(6) shall have the ability to aggregate data for 

9 the categories described in paragraphs (1) through (5) 

10 without double-counting data; and 

11 ‘‘(7) shall permit all information published 

12 under this section to be downloaded in bulk.’’; and 

13 (2) by striking sections 3 and 4 and inserting 

14 the following: 

15 ‘‘SEC. 3. FULL DISCLOSURE OF FEDERAL FUNDS. 

16 ‘‘(a) IN GENERAL.—Not later than 3 years after the 

17 date of enactment of the Digital Accountability and Trans18 parency Act of 2013, and every month thereafter, the Sec19 retary of the Treasury, in consultation with the Director 

20 of the Office of Management and Budget, shall ensure that 

21 the information in subsection (b) is posted on the website 

22 established under section 2. 

23 ‘‘(b) INFORMATION TO BE POSTED.—The information 

24 to be posted shall include, for each Federal agency, compo25 nent of a Federal agency, appropriations account, program 

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1 activity, and object class (including any subcomponent of 

2 an object class), and other accounts or data as appro3 priate— 

4 ‘‘(1) the amount of budget authority authorized; 

5 ‘‘(2) the amount obligated; 

6 ‘‘(3) the amount of outlays; 

7 ‘‘(4) the amount of any Federal funds repro8 grammed or transferred; and 

9 ‘‘(5) the amount of expired and unexpired unob10 ligated balances. 

11 ‘‘SEC. 4. DATA STANDARDS. 

12 ‘‘(a) IN GENERAL.—The Secretary of the Treasury, in 

13 consultation with the Director of the Office of Management 

14 and Budget, the Administrator of General Services, and the 

15 heads of Federal agencies, shall establish Government-wide 

16 financial data standards for Federal funds, which shall in17 clude common data elements for financial and payment in18 formation required to be reported by Federal agencies and 

19 entities receiving Federal funds. 

20 ‘‘(b) REQUIREMENTS.—The data standards established 

21 under subsection (a) shall, to the extent reasonable and 

22 practicable— 

23 ‘‘(1) incorporate widely accepted common data 

24 elements, such as those developed and maintained 

25 by— 

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1 ‘‘(A) an international voluntary consensus 

2 standards body; 

3 ‘‘(B) Federal agencies with authority over 

4 contracting and financial assistance; and 

5 ‘‘(C) accounting standards organizations; 

6 ‘‘(2) incorporate a widely accepted, nonpropri7 etary, searchable, platform-independent computer8 readable format; 

9 ‘‘(3) include Government-wide universal identi10 fiers for Federal awards and entities receiving Fed11 eral awards; 

12 ‘‘(4) be consistent with and implement applica13 ble accounting principles; 

14 ‘‘(5) be capable of being continually upgraded as 

15 necessary; 

16 ‘‘(6) produce consistent and comparable data, in17 cluding across program activities; and 

18 ‘‘(7) establish a standard method of conveying 

19 the reporting period, reporting entity, unit of meas20 ure, and other associated attributes. 

21 ‘‘(c) DEADLINES.— 

22 ‘‘(1) GUIDANCE.—Not later than 1 year after the 

23 date of enactment of the Digital Accountability and 

24 Transparency Act of 2013, the Secretary of the Treas25 ury, in consultation with the Director of the Office of 

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1 Management and Budget, shall issue guidance to Fed2 eral agencies on the data standards established under 

3 subsection (a). 

4 ‘‘(2) AGENCIES.—Not later than 1 year after the 

5 date on which the guidance under paragraph (1) is 

6 issued, each Federal agency shall collect, report, and 

7 maintain financial and payment information data in 

8 accordance with the data standards established under 

9 subsection (a). 

10 ‘‘(3) WEBSITE.—Not later than 2 years after the 

11 date on which the guidance under paragraph (1) is 

12 issued, the Director of the Office of Management and 

13 Budget and the Secretary of the Treasury shall ensure 

14 that the data standards established under subsection 

15 (a) are applied to the data made available on the 

16 website established under section 2. 

17 ‘‘(d) CONSULTATION.—The Secretary of the Treasury 

18 shall consult with public and private stakeholders in estab19 lishing data standards under this section. 

20 ‘‘SEC. 5. SIMPLIFYING FEDERAL AWARD REPORTING. 

21 ‘‘(a) IN GENERAL.—The Director of the Office of Man22 agement and Budget, in consultation with relevant Federal 

23 agencies, recipients of Federal funds, including State and 

24 local governments, and institutions of higher education (as 

25 defined in section 102 of the Higher Education Act of 1965 

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1 (20 U.S.C. 1002)), shall review the information required 

2 to be reported by recipients of Federal awards to identify— 

3 ‘‘(1) common reporting elements across the Fed4 eral Government; 

5 ‘‘(2) unnecessary duplication in financial report6 ing; and 

7 ‘‘(3) unnecessarily burdensome reporting require8 ments for recipients of Federal awards. 

9 ‘‘(b) PILOT PROGRAM.— 

10 ‘‘(1) ESTABLISHMENT.—Not later than 1 year 

11 after the date of enactment of the Digital Account12 ability and Transparency Act of 2013, the Director of 

13 the Office of Management and Budget, or a designee 

14 of the Director, shall establish a pilot program relat15 ing to reporting (in this section referred to as the 

16 ‘pilot program’) to facilitate the development of rec17 ommendations for— 

18 ‘‘(A) common reporting elements across the 

19 Federal Government; 

20 ‘‘(B) the elimination of unnecessary dupli21 cation in financial reporting; and 

22 ‘‘(C) the reduction of compliance costs for 

23 recipients of Federal awards. 

24 ‘‘(2) REQUIREMENTS.—The pilot program 

25 shall— 

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1 ‘‘(A) include a combination of Federal con2 tracts, grants, and subawards, the aggregate 

3 value of which is not less than $1,000,000,000; 

4 ‘‘(B) include a diverse group of recipients of 

5 Federal awards; and 

6 ‘‘(C) to the extent practicable, include re7 cipients who receive Federal awards from mul8 tiple programs across multiple agencies. 

9 ‘‘(3) DATA COLLECTION.—The pilot program 

10 shall include data collected during a 12-month report11 ing cycle. 

12 ‘‘(4) REPORTING AND EVALUATION REQUIRE13 MENTS.—Each recipient of a Federal award partici14 pating in the pilot program shall submit to the Office 

15 of Management and Budget any requested reports of 

16 the selected Federal awards. 

17 ‘‘(5) TERMINATION.—The pilot program shall 

18 terminate on the date that is 2 years after the date 

19 on which the Director of the Office of Management 

20 and Budget establishes the pilot program. 

21 ‘‘(6) AGENCY GUIDANCE.—Not later than 90 

22 days after the date on which the pilot program termi23 nates under paragraph (5), the Director of the Office 

24 of Management and Budget shall provide guidance to 

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1 plify the reporting requirements for recipients of Fed2 eral awards to reduce unnecessary duplicative reports 

3 and to reduce compliance costs, as appropriate. 

4 ‘‘(7) REPORT TO CONGRESS.—Not later than 90 

5 days after the date on which the pilot program termi6 nates under paragraph (5), the Director of the Office 

7 of Management and Budget shall submit to the Com8 mittee on Homeland Security and Governmental Af9 fairs and the Committee on the Budget of the Senate 

10 and the Committee on Oversight and Government Re11 form and the Committee on the Budget of the House 

12 of Representatives a report on the pilot program, 

13 which shall include— 

14 ‘‘(A) a description of the data collected 

15 under the pilot program, the usefulness of the 

16 data provided, and the cost to collect the data 

17 from recipients; and 

18 ‘‘(B) recommendations for— 

19 ‘‘(i) consolidating aspects of Federal fi20 nancial reporting to reduce the costs to re21 cipients of Federal awards; 

22 ‘‘(ii) automating aspects of Federal fi23 nancial reporting to increase efficiency and 

24 reduce the costs to recipients of Federal 

25 awards; 

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1 ‘‘(iii) any legislative action required to 

2 simplify the reporting requirements for re3 cipients of Federal awards; and 

4 ‘‘(iv) improving financial trans5 parency. 

6 ‘‘SEC. 6. ACCOUNTABILITY FOR FEDERAL FUNDING. 

7 ‘‘(a) INSPECTOR GENERAL REPORTS.— 

8 ‘‘(1) IN GENERAL.—In accordance with para9 graph (2), the Inspector General of each Federal agen10 cy, in consultation with the Comptroller General of 

11 the United States, shall— 

12 ‘‘(A) review a statistically valid sampling 

13 of the spending data submitted under this Act by 

14 the Federal agency; and 

15 ‘‘(B) submit to Congress and make pub16 lically available a report assessing the complete17 ness, timeliness, quality, and accuracy of the 

18 data sampled and the implementation and use of 

19 data standards by the Federal agency. 

20 ‘‘(2) DEADLINES.— 

21 ‘‘(A) FIRST REPORT.—Not later than 18 

22 months after the date on which guidance is 

23 issued under section 4(c)(1), the Inspector Gen24 eral of each Federal agency shall submit a report 

25 as described in paragraph (1). 

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1 ‘‘(B) SUBSEQUENT REPORTS.—On the same 

2 date as the Inspector General of each Federal 

3 agency submits the second and fourth reports 

4 under sections 3521(f) and 9105(a)(3) of title 31, 

5 United States Code, that are submitted after the 

6 report under subparagraph (A), the Inspector 

7 General shall submit a report as described in 

8 paragraph (1). The report submitted under this 

9 subparagraph may be submitted as a part of the 

10 report submitted under section 3521(f) or 

11 9105(a)(3) of title 31, United States Code. 

12 ‘‘(b) COMPTROLLER GENERAL.—Not later than 2 years 

13 after the date of enactment of the Digital Accountability 

14 and Transparency Act of 2013, and every 2 years thereafter 

15 until the date that is 6 years after such date of enactment, 

16 and after review of the reports submitted under subsection 

17 (a), the Comptroller General of the United States shall sub18 mit to Congress and make publically available a report as19 sessing and comparing the data completeness, timeliness, 

20 quality, and accuracy of the data submitted under this Act 

21 by Federal agencies and the implementation and use of data 

22 standards by Federal agencies. 

23 ‘‘SEC. 7. CLASSIFIED AND PROTECTED INFORMATION. 

24 ‘‘Nothing in this Act shall require the disclosure to the 

25 public of— 

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1 ‘‘(1) information protected from disclosure under 

2 section 552 of title 5, United States Code (commonly 

3 known as the ‘Freedom of Information Act’); or 

4 ‘‘(2) information protected under section 552a of 

5 title 5, United States Code (commonly known as the 

6 ‘Privacy Act of 1974’), or section 6103 of the Internal 

7 Revenue Code of 1986.’’. 

8 SEC. 4. EXECUTIVE AGENCY ACCOUNTING AND OTHER FI9 NANCIAL MANAGEMENT REPORTS AND 

10 PLANS. 

11 Section 3512(a) of title 31, United States Code, is 

12 amended— 

13 (1) in paragraph (1), by inserting ‘‘and make 

14 available on the website described under section 1122’’ 

15 after ‘‘appropriate committees of Congress’’; and 

16 (2) in paragraph (4), by adding at the end the 

17 following: 

18 ‘‘(C) Not later than 1 year after the date of 

19 enactment of the Digital Accountability and 

20 Transparency Act of 2013, and every 5 years 

21 thereafter, the Director shall make available on 

22 the website described under section 1122 a report 

23 regarding the implementation of the Federal 

24 Funding Accountability and Transparency Act 

25 of 2006 (31 U.S.C. 6101 note).’’. 

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1 SEC. 5. FUNDING. 

2 The Secretary of the Treasury may use amounts in 

3 the Department of the Treasury franchise fund established 

4 under the matter under the heading ‘‘Treasury Franchise 

5 Fund’’ (as contained in section 101(f) of division A of title 

6 I of Public Law 104–208 (31 U.S.C. 322 note; 110 Stat. 

7 3009–316)) without further appropriation to carry out this 

8 Act and the amendments made by this Act. 

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Calendar No. 337 

113TH CONGRESS 

2D SESSION S. 994 

[Report No. 113–139] 

A BILL 

To expand the Federal Funding Accountability and 

and for other purposes. ability and transparency in Federal spending, Transparency Act of 2006 to increase accountMARCH 27, 2014 

Reported with an amendment 

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