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[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2146 Reported in House (RH)]

                                                 Union Calendar No. 174
112th CONGRESS
  1st Session
                                H. R. 2146

                          [Report No. 112-260]

 To amend title 31, United States Code, to require accountability and 
       transparency in Federal spending, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             June 13, 2011

   Mr. Issa introduced the following bill; which was referred to the 
              Committee on Oversight and Government Reform

                            October 25, 2011

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
 [For text of introduced bill, see copy of bill as introduced on June 
                               13, 2011]

_______________________________________________________________________

                                 A BILL

 
 To amend title 31, United States Code, to require 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,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Digital Accountability and 
Transparency Act of 2011'' or the ``DATA Act''.

SEC. 2. TABLE OF CONTENTS.

    The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
Sec. 3. Definitions.

      TITLE I--ACCOUNTABILITY AND TRANSPARENCY IN FEDERAL SPENDING

Sec. 101. General requirements for accountability and transparency in 
                            Federal spending.
Sec. 102. Data standardizaton for accountability and transparency in 
                            Federal spending.
Sec. 103. General provisions and deadlines for accountability and 
                            transparency in Federal spending.

    TITLE II--FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY BOARD

Sec. 201. Federal Accountability and Spending Transparency Board.
Sec. 202. Conforming amendment relating to compensation of Chairperson.
Sec. 203. Amendments and repeal of Recovery Accountability and 
                            Transparency Board.

                    TITLE III--ADDITIONAL PROVISIONS

Sec. 301. Classified information.
Sec. 302. Paperwork Reduction Act exemption.
Sec. 303. Matching program.
Sec. 304. Transfer of Consolidated Federal Funds Report.
Sec. 305. Repeal of Federal Funding Accountability and Transparency Act 
                            of 2006.
Sec. 306. Government Accountability Office Improvement.
Sec. 307. Effective date.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) The term ``Board'' means the Federal Accountability and 
        Spending Transparency Board established under subchapter III of 
        chapter 36 of title 31, United States Code, as added by this 
        Act.
            (2) The term ``Executive agency'' has the meaning provided 
        by section 105 of title 5, United States Code, except the term 
        does not include the Government Accountability Office.

      TITLE I--ACCOUNTABILITY AND TRANSPARENCY IN FEDERAL SPENDING

SEC. 101. GENERAL REQUIREMENTS FOR ACCOUNTABILITY AND TRANSPARENCY IN 
              FEDERAL SPENDING.

    (a) In General.--Subtitle III of title 31, United States Code, is 
amended by inserting after chapter 35 the following new chapter:

   ``CHAPTER 36--ACCOUNTABILITY AND TRANSPARENCY IN FEDERAL SPENDING

                 ``subchapter i--reporting requirements

``Sec.
``3601. Definitions.
``3602. Recipient reporting requirement.
``3603. Agency reporting requirement.
``3604. Exemptions from recipient reporting requirement.

                  ``subchapter ii--data standardization

``3611. Data standardization for reporting information.
``3612. Full disclosure of information.
``3613. Federal accountability portal.
``3614. Agency responsibilities.
``3615. Office of Management and Budget responsibilities.
``3616. Treasury responsibilities.
``3617. General Services Administration responsibilities.

   ``subchapter iii--federal accountability and spending transparency 
                                 board

``3621. Establishment.
``3622. Composition of the board.
``3623. Functions.
``3624. Powers.
``3625. Employment, personnel, and related authorities.
``3626. Rulemaking authority.
``3627. Transfer of certain personnel.
``3628. Authorization and availability of appropriations.

                   ``subchapter iv--general provisions

``3641. Independence of Inspectors General.
``3642. Effective date.
``3643. Sunset.

                 ``SUBCHAPTER I--REPORTING REQUIREMENTS

``Sec. 3601. Definitions
    ``In this chapter:
            ``(1) Recipient.--The term `recipient' means--
                    ``(A) any person that receives Federal funds 
                pursuant to a Federal award, either directly or through 
                a subgrant or subcontract at any tier; and
                    ``(B) any State, local, or tribal government, or 
                any government corporation, that receives Federal funds 
                pursuant to a Federal award, either directly or through 
                a subgrant or subcontract at any tier.
            ``(2) Federal award.--The term `Federal award' means 
        Federal financial assistance and expenditures that--
                    ``(A) include grants, subgrants, loans, awards, 
                cooperative agreements, and other forms of financial 
                assistance; and
                    ``(B) include contracts, subcontracts, purchase 
                orders, task orders, delivery orders, blanket purchase 
                agreements, schedule orders, and other transactions.
            ``(3) Federal funds.--The term `Federal funds' means any 
        funds that are made available to an Executive agency through 
        Federal appropriations.
            ``(4) Board.--The term `Board' means the Federal 
        Accountability and Spending Transparency Board established 
        under subchapter III of this chapter.
            ``(5) Chairperson.--The term `Chairperson' means the 
        Chairperson of the Federal Accountability and Spending 
        Transparency Board.
            ``(6) Executive agency.--The term `Executive agency' has 
        the meaning provided by section 105 of title 5, except the term 
        does not include the Government Accountability Office.
            ``(7) Foreign corrupt practices act of 1977.--The term 
        `Foreign Corrupt Practices Act of 1977' means--
                    ``(A) section 30A of the Securities Exchange Act of 
                1934 (15 U.S.C. 78dd-1); and
                    ``(B) sections 104 and 104A of the Foreign Corrupt 
                Practices Act (15 U.S.C. 78dd-2).
``Sec. 3602. Recipient reporting requirement
    ``(a) Requirement.--Each recipient shall report each receipt and 
use of Federal funds pursuant to a Federal award to the Board.
    ``(b) Characteristics of Reports.--
            ``(1) Frequency of reports.--
                    ``(A) In general.--The Board shall designate, by 
                rule, the frequency of reports to be submitted by 
                recipients under subsection (a), but the frequency 
                shall not be less than once each quarter.
                    ``(B) Continuous or automatic reporting.--To the 
                extent practicable, the Board shall require continuous 
                or automatic reporting for compliance with this 
                section.
            ``(2) Content of reports.--Each report submitted by a 
        recipient under subsection (a) shall contain--
                    ``(A) an identification of the recipient, including 
                the recipient's name and location, with location 
                information provided in proper United States Postal 
                Service standardized format, including ZIP+4, or proper 
                international postal service standardized format where 
                applicable;
                    ``(B) an identification of the Executive agency;
                    ``(C) an identification of the Federal award;
                    ``(D) if applicable, an identification of the 
                program pursuant to which the Federal award was 
                awarded;
                    ``(E) the total amount of Federal funds received 
                from that Executive agency for the Federal award, 
                during the period covered by the report;
                    ``(F) the amount of Federal funds from the Federal 
                award that were expended or obligated by the recipient 
                to projects or activities during the period covered by 
                the report;
                    ``(G) a detailed list of all projects or activities 
                for which Federal funds were expended or obligated;
                    ``(H) if the Federal award is a prime award, an 
                identification of all subawards;
                    ``(I) if the Federal award is a subaward, an 
                identification of its prime award; and
                    ``(J) such additional information reasonably 
                related to the receipt and use of Federal funds as the 
                Board shall, by rule, require.
            ``(3) Use of data standards.--The reports submitted under 
        this section shall use the common data elements and data 
        reporting standards designated by the Board under section 3611.
    ``(c) Fulfillment of Requirements by Prime Awardees.--The Board 
shall, by rule, permit prime awardees to fulfill the requirements of 
this section on behalf of subawardees, so long as all subaward tiers 
are reported.
    ``(d) Guidance by Board.--The Board shall issue guidance to 
recipients on compliance with this section.
    ``(e) Registration.--Recipients required to report information 
under subsection (a) shall register with the Central Contractor 
Registration database or complete such other registration requirements 
as the Board shall, by rule, require.
``Sec. 3603. Agency reporting requirement
    ``(a) Requirement.--Each Executive agency shall report all 
obligations and expenditures of Federal funds to the Board.
    ``(b) Characteristics of Reports.--
            ``(1) Frequency of reports.--
                    ``(A) In general.--The Board shall designate, by 
                rule, the frequency of reports to be submitted by 
                agencies under subsection (a), but the frequency shall 
                not be less than once each quarter.
                    ``(B) Continuous or automatic reporting.--To the 
                extent practicable, the Board shall require continuous 
                or automatic reporting for compliance with this 
                section.
            ``(2) Content of report.--
                    ``(A) The Board shall designate, by rule, the 
                content of reports to be submitted by agencies under 
                subsection (a).
                    ``(B) To the extent practicable, reports submitted 
                by agencies under subsection (a) shall identify the 
                programs and budget functions pursuant to which Federal 
                funds are obligated or expended.
                    ``(C) To the extent practicable, the Board shall 
                permit agencies to comply with subsection (a) by 
                submitting the same information that they submit or 
                contribute for other governmentwide reporting 
                requirements, including the following:
                            ``(i) For information about Federal 
                        awards--
                                    ``(I) the Federal assistance awards 
                                data system established pursuant to 
                                section 6102a of title 31, United 
                                States Code;
                                    ``(II) the Federal procurement data 
                                system established pursuant to section 
                                1122(a)(4) of title 41, United States 
                                Code;
                                    ``(III) the common application and 
                                reporting system established pursuant 
                                to section 6 of the Federal Financial 
                                Assistance Management Improvement Act 
                                of 1999 (31 U.S.C. 6101 note); or
                                    ``(IV) such systems as may be 
                                established to replace or supplement 
                                the systems identified in this clause.
                            ``(ii) For information about internal 
                        expenditures and accounting, the Federal 
                        Agencies' Centralized Trial-Balance Systems 
                        (FACTS I and FACTS II), the Governmentwide 
                        Financial Report System (GFRS), the 
                        Intragovernmental Fiduciary Confirmation System 
                        (IFCS), or such systems as may be established 
                        to replace or supplement such systems.
            ``(3) Use of data standards.--The reports submitted under 
        this section shall use the common data elements and data 
        reporting standards designated by the Board under section 3611.
            ``(4) Information also subject to recipient reporting 
        requirement.--In complying with this section, each Executive 
        agency shall identify, to the extent practicable, Federal 
        awards made by the agency that are subject to the recipient 
        reporting requirement of section 3602 so that information 
        reported by recipients and information reported by the agency 
        can be directly compared.
    ``(c) Guidance by Board.--The Board shall issue guidance to 
Executive agencies on compliance with this section.
    ``(d) Board To Monitor Compliance.--The Board shall regularly 
report to Congress on each Executive agency's compliance with this 
section, including the timeliness, completeness, accuracy, and 
interoperability of the data submitted by each Executive agency. The 
Board shall make these reports publicly available contemporaneously 
online.
``Sec. 3604. Exemptions from recipient reporting requirement
    ``(a) Exemption.--A recipient is exempt from the reporting 
requirement of section 3602 with respect to funds received pursuant to 
a Federal award if--
            ``(1) the recipient is an individual; and
            ``(2) either--
                    ``(A) the total amount of Federal funds received by 
                the recipient does not exceed $100,000 in the current 
                calendar year or fiscal year; or
                    ``(B) no transaction in which the recipient has 
                received Federal funds during the current calendar year 
                or fiscal year has exceeded $24,999.
    ``(b) Authority To Grant Additional Exemptions.--The Board may, by 
rule, grant additional exemptions under this section for classes or 
categories of recipients.''.
    (b) Clerical Amendment.--The table of chapters at the beginning of 
subtitle III of title 31, United States Code, is amended by inserting 
after the item relating to chapter 35 the following new item:

``36. Accountability and Transparency in Federal Spending...    3601''.

SEC. 102. DATA STANDARDIZATON FOR ACCOUNTABILITY AND TRANSPARENCY IN 
              FEDERAL SPENDING.

    Chapter 36 of title 31, United States Code, as added by section 
101, is amended by adding at the end the following new subchapter:

                 ``SUBCHAPTER II--DATA STANDARDIZATION

``Sec. 3611. Data standardization for reporting information
    ``(a) Common Data Elements.--
            ``(1) Requirement.--The Board shall, by rule, designate 
        common data elements, such as codes, identifiers, and fields, 
        for information required to be reported by recipients or 
        agencies under this chapter.
            ``(2) Characteristics of common data elements.--The common 
        data elements designated under paragraph (1) shall, to the 
        extent practicable, be nonproprietary.
            ``(3) Existing common data elements.--In designating common 
        data elements under this subsection, the Board shall, to the 
        extent practicable, incorporate the following:
                    ``(A) 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.
                    ``(B) Common data elements developed and maintained 
                by intragovernmental partnerships, such as the National 
                Information Exchange Model.
                    ``(C) Common data elements developed and maintained 
                by Federal entities with authority over contracting and 
                financial assistance, such as the Federal Acquisition 
                Regulatory Council.
                    ``(D) Common data elements developed and maintained 
                by accounting standards organizations.
    ``(b) Data Reporting Standards.--
            ``(1) Requirement.--The Board shall, by rule, designate 
        data reporting standards to govern the reporting required to be 
        performed by recipients and agencies under this title.
            ``(2) Characteristics of data reporting standards.--The 
        data reporting standards required by paragraph (1) shall, to 
        the extent practicable--
                    ``(A) incorporate a widely accepted, 
                nonproprietary, searchable, platform-independent 
                computer-readable format;
                    ``(B) be consistent with and implement applicable 
                accounting principles; and
                    ``(C) be capable of being continually upgraded as 
                necessary.
            ``(3) Existing data reporting standards.--In designating 
        reporting standards under this subsection, the Board shall, to 
        the extent practicable, incorporate existing nonproprietary 
        standards, such as the eXtensible Business Reporting Language 
        (XBRL).
``Sec. 3612. Full disclosure of information
    ``(a) Requirement.--The Board shall publish online all information 
submitted by recipients and agencies pursuant to sections 3602 and 
3603.
    ``(b) Aggregation of Information That Is Exempt From Recipient 
Reporting Requirement.--The Board shall publish, online and in the 
aggregate, information that is exempt from recipient reporting under 
section 3604 but that is reported by an Executive agency under section 
3603 in the aggregate.
    ``(c) Compliance With Open Data Principles and Best Practices.--To 
the extent practicable, the Board shall publish data under this section 
in a manner that complies with applicable principles and best practices 
in the private sector for the publication of open government data.
    ``(d) Online Publication.--
            ``(1) In general.--The Board shall, in accordance with this 
        section and section 204 of the E-Government Act of 2002 (44 
        U.S.C. 3501 note), establish and maintain one or more websites 
        for the publication of data required to be published online 
        under this section.
            ``(2) Purpose of website or websites.--The website or 
        websites established and maintained under this subsection shall 
        serve as a public portal for Federal financial information, 
        including information concerning all Federal awards and 
        information concerning the expenditure of all Federal funds.
            ``(3) Content and function of website or websites.--The 
        Board shall ensure that the website or websites established and 
        maintained under this subsection:
                    ``(A) Makes available all information published 
                under subsection (a) in a reasonably timely manner.
                    ``(B) Makes available all information published 
                under subsection (a) in its original format.
                    ``(C) Makes available all information published 
                under subsection (a) without charge, license, or 
                registration requirement.
                    ``(D) Permits all information published under 
                subsection (a) to be searched and aggregated.
                    ``(E) Permits all information published under 
                subsection (a) to be downloaded in bulk.
                    ``(F) To the extent practicable, disseminates 
                information published under subsection (a) via 
                automatic electronic means.
                    ``(G) To the extent practicable, permits 
                information published under subsection (a) to be freely 
                shared by the public, such as by social media.
                    ``(H) To the extent practicable, uses permanent 
                uniform resource locators for information published 
                under subsection (a).
                    ``(I) Provide an opportunity for the public to 
                provide input about the usefulness of the site and 
                recommendations for improvements.
    ``(e) Agreements With Other Agencies.--The Board may make contracts 
or agreements with any Federal agency (within or outside the executive 
branch) to publish data maintained by such agency on the website or 
websites established and maintained under this section.
    ``(f) New Technologies.--Notwithstanding any other provision in 
this section, the Board may comply with the requirements of this 
section using such new technologies as may replace websites for data 
publication and dissemination.
    ``(g) Transfer of Functions of Usaspending.gov.--The Board and the 
Office of Management and Budget shall transfer the functions of 
USASpending.gov to the website or websites established under this 
section.
``Sec. 3613. Federal accountability portal
    ``(a) Requirement.--The Board shall establish and maintain an 
integrated Internet-based system, consisting of one or more websites 
and to be known as a `Federal accountability portal', to carry out the 
functions described in subsection (b).
    ``(b) Functions.--The Federal accountability portal shall be 
designed and operated to carry out the following functions:
            ``(1) Combine information submitted by recipients and 
        agencies under sections 3602 and 3603 with other compilations 
        of information, such as Government databases and other 
        proprietary and nonproprietary databases.
            ``(2) Permit Executive agencies to verify the eligibility 
        of recipients to receive Federal funds and to access 
        information relevant to the responsibility of recipients.
            ``(3) Permit Executive agencies, Inspectors General, and 
        law enforcement agencies to track Federal awards and recipients 
        to detect and prevent waste, fraud, and abuse.
    ``(c) Guidance by Board.--The Board shall issue guidance on the use 
of and access to the Federal accountability portal.
``Sec. 3614. Agency responsibilities
    ``(a) Requirement.--As a condition of receipt of Federal funds of 
an Executive agency pursuant to any Federal award, the Executive agency 
shall require any recipient of such funds to provide the information 
required under section 3602.
    ``(b) Penalties for Recipients' Noncompliance.--
            ``(1) In general.--The head of an Executive agency may 
        impose a civil penalty in an amount not more than $250,000 on a 
        recipient of Federal funds from that Executive agency that does 
        not provide the information required under section 3602 or 
        provides information that contains a material omission or 
        misstatement.
            ``(2) Nonpreclusion.--The imposition of a civil penalty 
        under this subsection does not preclude any other criminal or 
        civil statutory, common law, or administrative remedy that is 
        available by law to the United States or any other person. Any 
        amounts received from a civil penalty under this subsection 
        shall be deposited in the Treasury of the United States to the 
        credit of the appropriation or appropriations from which the 
        award is made.
            ``(3) Notification.--The head of an Executive agency shall 
        provide a written notification to a recipient that fails to 
        provide the information required under section 3602 or provides 
        information that contains a material omission or misstatement. 
        Such notification shall provide the recipient with information 
        on how to comply with the requirements of section 3602 and 
        notice of the penalties for failing to do so. The head of the 
        Executive agency may not impose a civil penalty under paragraph 
        (1) until 30 days after the date of the notification.
    ``(c) Compliance With Board Guidance.--Executive agencies shall 
comply with the instructions and guidance issued by the Board under 
this Act.
    ``(d) Information and Assistance.--
            ``(1) In general.--Upon request of the Board for 
        information or assistance from any Executive agency or other 
        entity of the Federal Government, the head of such entity 
        shall, insofar as is practicable and not in contravention of 
        any existing law, furnish such information or assistance to the 
        Board, or an authorized designee.
            ``(2) Report of refusals.--Whenever information or 
        assistance requested by the Board is, in the judgment of the 
        Board, unreasonably refused or not provided, the Board shall 
        report the circumstances to Congress.
    ``(e) Use of Data Standards.--After the Board designates any common 
data element or data reporting standard under section 3611, each 
Executive agency shall issue guidance that requires every recipient of 
Federal funds under any of its Federal awards to use that common data 
element or data reporting standard for any information reported to that 
Executive agency to which the common data element or data reporting 
standard is applicable.
``Sec. 3615. Office of Management and Budget responsibilities
    ``After the Board designates any common data element or data 
reporting standard under section 3611, the Director of the Office of 
Management and Budget shall issue guidance that requires Executive 
agencies to use that common data element or data reporting standard for 
any information reported by Executive agencies to the Office of 
Management and Budget to which the common data element or data 
reporting standard is applicable.
``Sec. 3616. Treasury responsibilities
    ``After the Board designates any common data element or data 
reporting standard under section 3611, the Secretary of the Treasury 
shall issue guidance that requires Executive agencies to use that 
common data element or data reporting standard for any information 
reported by Executive agencies to the Department of the Treasury to 
which the common data element or data reporting standard is applicable.
``Sec. 3617. General Services Administration responsibilities
    ``After the Board designates any common data element or data 
reporting standard under section 3611, the Administrator of General 
Services shall apply that common data element or data reporting 
standard for any information contained in acquisition-related databases 
maintained by the General Services Administration to which the common 
data element or data reporting standard is applicable.''.

SEC. 103. GENERAL PROVISIONS AND DEADLINES FOR ACCOUNTABILITY AND 
              TRANSPARENCY IN FEDERAL SPENDING.

    (a) Effective Date and Sunset.--Chapter 36 of title 31, United 
States Code, as added by section 101, is further amended by adding at 
the end the following new subchapter:

                  ``SUBCHAPTER IV--GENERAL PROVISIONS

``Sec. 3641. Independence of Inspectors General
    ``Nothing in this chapter shall affect the independent authority of 
an inspector general to determine whether to conduct an audit or 
investigation.
``Sec. 3642. Effective date
    ``This chapter takes effect on October 1, 2011.
``Sec. 3643. Sunset
    ``This chapter shall cease to be in effect after September 30, 
2018.''.
    (b) Deadlines for Implementation.--
            (1) Board deadlines.--Within 180 days after the effective 
        date of this Act, the Board shall--
                    (A) issue guidance under sections 3602(d) and 
                3603(c) of title 31, United States Code, as added by 
                this Act;
                    (B) designate common data elements under section 
                3611(a) of such title and data reporting standards 
                under section 3611(b) of such title, as so added; and
                    (C) establish one or more websites under section 
                3612(d) of such title, as so added.
            (2) Agency and department deadlines.--
                    (A) Within one year after the effective date of 
                this Act, each Executive agency shall implement section 
                3614(a) of title 31, United States Code, as added by 
                this Act.
                    (B) Within two years after the Board designates any 
                common data element or data reporting standard under 
                section 3611(a) of such title, as so added--
                            (i) each Executive agency shall issue 
                        guidance under section 3614(e) of such title, 
                        as so added;
                            (ii) the Director of the Office of 
                        Management and Budget shall issue guidance 
                        under section 3615 of such title, as so added;
                            (iii) the Secretary of the Treasury shall 
                        issue guidance under section 3616 of such 
                        title, as so added; and
                            (iv) the Administrator of General Services 
                        shall take the actions required under section 
                        3617 of such title, as so added.

    TITLE II--FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY BOARD

SEC. 201. FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY BOARD.

    Chapter 36 of title 31, United States Code, as added by section 
101, is further amended by inserting after subchapter II the following 
new subchapter:

  ``SUBCHAPTER III--FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY 
                                 BOARD

``Sec. 3621. Establishment
    ``(a) Establishment.--There is established the Federal 
Accountability and Spending Transparency Board as an independent agency 
in the Executive Branch.
    ``(b) Functions and Powers Transferred.--
            ``(1) Functions transferred.--Except as provided in this 
        section, there are transferred to the Board all functions of 
        the Recovery Accountability and Transparency Board.
            ``(2) Powers, authorities, rights, and duties.--The Federal 
        Accountability and Spending Transparency Board shall succeed to 
        all powers, authorities, rights, and duties that were vested in 
        the Recovery Accountability and Transparency Board on the day 
        before the effective date of this chapter.
``Sec. 3622. Composition of the board
    ``(a) Chairperson.--
            ``(1) In general.--There is a Chairperson of the Board, who 
        shall be appointed by the President, by and with the advice and 
        consent of the Senate.
            ``(2) Head of board.--The Chairperson is the head of the 
        Board and shall have direction, authority, and control over it.
            ``(3) Commission established.--When a vacancy occurs in the 
        office of the Chairperson of the Board, a commission is 
        established to recommend individuals to the President for 
        appointment to the vacant office. The commission shall be 
        composed of--
                    ``(A) the Speaker of the House of Representatives;
                    ``(B) the President pro tempore of the Senate;
                    ``(C) the majority and minority leaders of the 
                House of Representatives and the Senate; and
                    ``(D) the chairmen and ranking minority members of 
                the Committee on Homeland Security and Governmental 
                Affairs of the Senate and the Committee on Oversight 
                and Government Reform of the House of Representatives.
            ``(4) Recommendations.--A commission established because of 
        a vacancy in the office of the Chairperson of the Board shall 
        recommend at least three individuals. The President may ask the 
        commission to recommend additional individuals.
            ``(5) Term.--The term of service of the Chairperson of the 
        Board shall be 5 years, but the Chairperson may serve after the 
        expiration of the Chairperson's term until a successor has 
        taken office.
            ``(6) Limitation on terms.--No person may serve as the 
        Chairperson of the Board for more than 2 terms, whether or not 
        such terms of service are consecutive.
            ``(7) Compensation.--An individual appointed as Chairperson 
        under paragraph (1) shall be compensated at the rate of basic 
        pay prescribed for level III of the Executive Schedule under 
        section 5314 of title 5, United States Code.
    ``(b) Members.--The members of the Board shall include--
            ``(1) the Inspectors General of the Department of the 
        Treasury, the Department of Defense, the Department of 
        Agriculture, the Department of Health and Human Services, the 
        Department of Transportation, the Department of Energy, the 
        Department of Education, and the Department of Homeland 
        Security;
            ``(2) the Deputy Secretary of the Department of the 
        Treasury, the Chief Management Officer of the Department of 
        Defense, the Deputy Secretaries of the Department of 
        Agriculture, the Department of Health and Human Services, the 
        Department of Transportation, the Department of Energy, the 
        Department of Education, and the Undersecretary for Management 
        of the Department of Homeland Security; and
            ``(3) the Controller of the Office of Federal Financial 
        Management and the Deputy Director for Management of the Office 
        of Management and Budget.
``Sec. 3623. Functions
    ``(a) In General.--The Board shall--
            ``(1) be responsible for the collection, storage, and 
        public disclosure of information about Federal spending;
            ``(2) serve as the authoritative government source for the 
        information about Federal spending that it collects; and
            ``(3) coordinate and conduct oversight of Federal funds in 
        order to prevent fraud, waste, and abuse.
    ``(b) Specific Functions.--The functions of the Board shall include 
each of the following:
            ``(1) Receiving, storing, and publicly disseminating all of 
        the information that is reported to it under this Act.
            ``(2) Reviewing whether reporting under section 3602 meets 
        applicable standards and specifies the purpose of the Federal 
        award and measures of performance.
            ``(3) Auditing, investigating, or reviewing Federal funds 
        to determine whether fraud, wasteful spending, poor contract or 
        grant management, or other abuses are occurring and referring 
        matters it considers appropriate for further investigation to 
        the inspector general for the Executive agency that disbursed 
        the Federal funds.
            ``(4) Regularly auditing the quality of the data submitted 
        to it under sections 3602 and 3603.
            ``(5) Standardizing common data elements and data reporting 
        standards to foster transparency and accountability for Federal 
        spending, as required by section 3611.
            ``(6) Reviewing whether there are appropriate mechanisms 
        for interagency collaboration relating to Federal funds, 
        including coordinating and collaborating to the extent 
        practicable with the Inspectors General Council on Integrity 
        and Efficiency established by the Inspector General Reform Act 
        of 2008 (Public Law 110-409).
            ``(7) Issuing a report in accordance with subsection (e) on 
        the feasibility of collecting and publishing online tax 
        expenditures data.
    ``(c) Priorities in Audits, Investigations, and Reviews.--
            ``(1) In general.--To the extent practicable, the Board 
        shall give high priority to auditing, investigating, or 
        reviewing Federal funds--
                    ``(A) awarded without the use of competitive 
                procedures; or
                    ``(B) awarded to any contractor found to be in 
                violation of the Foreign Corrupt Practices Act of 1977.
            ``(2) Identification.--The Board shall identify any 
        contractor found to be in violation of the Foreign Corrupt 
        Practices Act of 1977 as a violator of such Act in any contract 
        information related to such contractor published online under 
        section 3612.
    ``(d) Report Requirements.--
            ``(1) Reports.--
                    ``(A) Regular reports on data quality audits.--The 
                Board shall regularly submit to the President and 
                Congress reports on its audits of the quality of the 
                data submitted to it under sections 3602 and 3603.
                    ``(B) Semi-annual reports on activities.--The Board 
                shall submit semi-annual reports to the President and 
                Congress, summarizing the activities and findings of 
                the Board and the findings of inspectors general of 
                Executive agencies.
                    ``(C) Report on savings.--Not later than five years 
                after the effective date of this chapter, the Board 
                shall submit to the President, Congress, and the 
                Comptroller General of the United States a report 
                containing estimates of the direct and indirect cost 
                savings to the Treasury achieved as a result of the 
                Board's activities.
            ``(2) Public availability.--The Board shall make all 
        reports submitted under paragraph (1) publicly available 
        contemporaneously online.
            ``(3) GAO evaluation.--Upon receipt of the report submitted 
        by the Board under paragraph (1)(C), the Comptroller General 
        shall conduct an evaluation of the report and submit the 
        evaluation to Congress within six months after receipt of the 
        report, with such findings and recommendations as the 
        Comptroller General considers appropriate.
    ``(e) Tax Expenditures Report.--
            ``(1) In general.--For purposes of subsection (b)(7), not 
        later than one year after the effective date of this chapter, 
        the Board shall submit to the appropriate congressional 
        committees a report on tax expenditures data that includes the 
        following:
                    ``(A) A description of processes that could be put 
                in place to collect and disseminate tax expenditures 
                data, and the potential effects of making such data 
                publicly available on the Internal Revenue Service, 
                taxpayers, and other relevant parties determined by the 
                Board.
                    ``(B) Any changes in law that are needed to make 
                such tax expenditures data publicly available.
            ``(2) Tax expenditures defined.--In this section, the term 
        `tax expenditures' has the meaning given that term in section 
        3(3) of the Congressional Budget and Impoundment Control Act of 
        1974 (2 U.S.C. 622(3)).
            ``(3) Public availability.--The Board shall make the report 
        submitted under paragraph (1) publicly available.
    ``(f) Recommendations.--
            ``(1) In general.--The Board shall make recommendations to 
        Executive agencies on measures to prevent fraud, waste, and 
        abuse relating to Federal funds.
            ``(2) Responsive reports.--Not later than 30 days after 
        receipt of a recommendation under paragraph (1), an Executive 
        agency shall submit a report to the President, the 
        congressional committees of jurisdiction, and the Board on 
        whether the Executive agency agrees or disagrees with the 
        recommendations and any actions the Executive agency will take 
        to implement the recommendations. The Board shall make all 
        reports submitted to it under this paragraph publicly available 
        contemporaneously online.
``Sec. 3624. Powers
    ``(a) In General.--The Board shall conduct audits, investigations, 
and reviews of spending of Federal funds and coordinate on such 
activities with the inspectors general of the relevant Executive agency 
to avoid duplication and overlap of work.
    ``(b) Audits and Reviews.--The Board may--
            ``(1) conduct its own independent audits, investigations, 
        and reviews relating to Federal funds; and
            ``(2) collaborate on audits, investigations, and reviews 
        relating to Federal funds with any inspector general of an 
        Executive agency.
    ``(c) Authorities.--
            ``(1) Audits, investigations, and reviews.--In conducting 
        audits, investigations, and reviews, the Board shall have the 
        authorities provided under section 6 of the Inspector General 
        Act of 1978 (5 U.S.C. App.).
            ``(2) Subpoena authority.--
                    ``(A) In general.--In addition to the authorities 
                provided pursuant to paragraph (1) and subject to 
                subparagraph (B), the Board may issue subpoenas to 
                compel the testimony of persons who are not Federal 
                officers or employees and may enforce such subpoenas in 
                the same manner as provided for inspector general 
                subpoenas under section 6 of the Inspector General Act 
                of 1978 (5 U.S.C. App.).
                    ``(B) Board approval for subpoena.--No subpoena may 
                be issued under this subsection without the approval, 
                by vote, of a majority of the Board.
            ``(3) Matching program authority with respect to 
        evaluations and reviews.--The authorities provided under 
        section 6(a)(9) of the Inspector General Act of 1978 (provided 
        to the Board pursuant to paragraph (1)) may be used by the 
        Board while conducting an evaluation or other review authorized 
        under such Act.
    ``(d) Contracts.--
            ``(1) In general.--The Board may enter into contracts to 
        enable the Board to discharge its duties under this chapter, 
        including contracts and other arrangements for audits, studies, 
        analyses, and other services with public agencies and with 
        private persons, and make such payments as may be necessary to 
        carry out the duties of the Board.
            ``(2) Contracting for missions of other agencies.--The 
        Board may enter into contracts with any Federal agency (within 
        or outside the executive branch) to enable such agency to 
        identify waste, fraud, and abuse, including contracts and other 
        arrangements for audits, studies, analyses, and other services.
    ``(e) Standards and Guidelines.--The Board shall carry out the 
authorities provided under subsections (a) and (b) in accordance with 
section 4(b)(1) of the Inspector General Act of 1978 (5 U.S.C. App.).
    ``(f) Transfer of Funds.--The Board may transfer funds appropriated 
to the Board for expenses to support administrative support services 
and audits, reviews, or other activities related to oversight by the 
Board of covered funds to any office of inspector general, the Office 
of Management and Budget, and the General Services Administration.
``Sec. 3625. Employment, personnel, and related authorities
    ``(a) Selection of Executive Director.--On behalf of the Board, the 
Chairperson shall appoint an Executive Director who shall be the chief 
executive officer of the Board and who shall carry out the functions of 
the Board subject to the supervision and direction of the Board. The 
position of Executive Director shall be a career reserved position in 
the Senior Executive Service, as that position is defined under section 
3132 of title 5, United States Code.
    ``(b) Administrative Support.--The General Services Administration 
shall provide the Board with administrative support services, including 
the provision of office space and facilities.
``Sec. 3626. Rulemaking authority
    ``The Board shall promulgate regulations to carry out this chapter.
``Sec. 3627. Transfer of certain personnel
    ``(a) Recovery Accountability and Transparency Board Employees.--
The Chairperson or Executive Director, or both, shall identify 
employees of the Recovery Accountability and Transparency Board for 
transfer to the Board, and such identified employees shall be 
transferred to the Board for employment.
    ``(b) Pay.--
            ``(1) Except as provided in paragraph (2), each transferred 
        employee shall, during the 2-year period beginning on the 
        effective date of this chapter, receive pay at a rate equal to 
        not less than the basic rate of pay (including any geographic 
        differential) that the employee received during the pay period 
        immediately preceding the date of transfer.
            ``(2) Paragraph (1) does not limit the right of the Board 
        to reduce the rate of basic pay of a transferred employee for 
        cause, for unacceptable performance, or with the consent of the 
        employee.
            ``(3) Paragraph (1) applies to a transferred employee only 
        while that employee remains employed by the Board.
``Sec. 3628. Authorization and availability of appropriations
    ``(a) Authorization of Appropriations.--There is authorized to be 
appropriated $51,000,000 for each of fiscal years 2012, 2013, 2014, 
2015, 2016, 2017, and 2018 to carry out the functions of the Board.
    ``(b) Availability of Appropriations.--If the Recovery 
Accountability and Transparency Board has unobligated appropriations as 
of the effective date of this chapter, such appropriations shall remain 
available to the Board until September 30, 2015.''.

SEC. 202. CONFORMING AMENDMENT RELATING TO COMPENSATION OF CHAIRPERSON.

    Section 5314 of title 5, United States Code, is amended by adding 
at the end the following new item:
            ``Chairperson of the Federal Accountability and Spending 
        Transparency Board.''.

SEC. 203. AMENDMENTS AND REPEAL OF RECOVERY ACCOUNTABILITY AND 
              TRANSPARENCY BOARD.

    (a) Conforming Amendment to Name of Board.--Section 1501(2) of the 
American Recovery and Reinvestment Act of 2009 (Public Law 111-5; 123 
Stat. 287) is amended by striking ``Recovery Accountability and 
Transparency Board'' and inserting ``Federal Accountability and 
Spending Transparency Board''.
    (b) Conforming Amendments to Subtitle B of Title XV of Public Law 
111-5.--Subtitle B of title XV of division A of such Act is amended by 
striking sections 1521, 1522, 1525(a), and 1529.
    (c) Repeal of Subtitle B of Title XV of Public Law 111-5.--
Effective on October 1, 2013, subtitle B of title XV of division A of 
such Act is repealed.
    (d) References in Federal Law to Board.--On and after the effective 
date of this Act, any reference in Federal law to the Recovery 
Accountability and Transparency Board is deemed to be a reference to 
the Federal Accountability and Spending Transparency Board.

                    TITLE III--ADDITIONAL PROVISIONS

SEC. 301. CLASSIFIED INFORMATION.

    Nothing in this Act or the amendments made by this Act shall be 
construed to require the disclosure of classified information.

SEC. 302. PAPERWORK REDUCTION ACT EXEMPTION.

    Section 3518(c) of title 44, United States Code, is amended--
            (1) in paragraph (1), by striking ``paragraph (2)'' and 
        inserting ``paragraph (3)'';
            (2) by redesignating paragraph (2) as paragraph (3); and
            (3) by inserting after paragraph (1) the following new 
        paragraph:
            ``(2) Notwithstanding paragraph (3), this subchapter shall 
        not apply to the collection of information during the conduct 
        of any audit, investigation, inspection, evaluation, or other 
        review conducted by the Federal Accountability and Spending 
        Transparency Board, the Council of Inspectors General on 
        Integrity and Efficiency, or any Federal office of Inspector 
        General, including any office of Special Inspector General.''.

SEC. 303. MATCHING PROGRAM.

    Section 6(a) of the Inspector General Act of 1978 (5 U.S.C. App.) 
is amended--
            (1) in paragraph (8), by striking ``and'';
            (2) by redesignating paragraph (9) as paragraph (10); and
            (3) by inserting after paragraph (8) the following new 
        paragraph:
            ``(9) notwithstanding subsections (o), (p), (q), (r), and 
        (u) of section 552a of title 5, United States Code, to compare, 
        through a matching program (as defined in such section), any 
        Federal records with other Federal or non-Federal records, 
        while conducting an audit, investigation, or inspection 
        authorized under this Act to identify weaknesses that may lead 
        to fraud, waste, or abuse and to detect improper payments and 
        fraud; and''.

SEC. 304. TRANSFER OF CONSOLIDATED FEDERAL FUNDS REPORT.

    (a) Transfer of Functions.--The Federal Accountability and Spending 
Transparency Board and the Secretary of Commerce shall transfer the 
functions of the Consolidated Federal Funds Report to the website or 
websites established under section 3612 of title 31, United States 
Code, as added by this Act.
    (b) Information.--The Board shall ensure that the website or 
websites established under such section 3612 permits users to determine 
the following information:
            (1) For each fiscal year, the total amount of Federal funds 
        that were obligated in each State, county or parish, 
        congressional district, and municipality of the United States.
            (2) For each fiscal year, the total amount of Federal funds 
        that were actually expended in each State, county or parish, 
        congressional district, and municipality of the United States.
    (c) Conforming Repeals of Superseded Provisions.--Chapter 62 of 
subtitle V of title 31, United States Code, is repealed. The item 
relating to that chapter in the table of chapters at the beginning of 
subtitle V of such title is repealed.

SEC. 305. REPEAL OF FEDERAL FUNDING ACCOUNTABILITY AND TRANSPARENCY ACT 
              OF 2006.

    The Federal Funding Accountability and Transparency Act of 2006 
(Public Law 109-282; 31 U.S.C. 6101 note) is repealed.

SEC. 306. GOVERNMENT ACCOUNTABILITY OFFICE IMPROVEMENT.

    (a) Authority to Obtain Information.--
            (1) Authority to obtain records.--Section 716 of title 31, 
        United States Code, is amended in subsection (a)--
                    (A) by striking ``(a)'' and inserting ``(2)''; and
                    (B) by inserting after the section heading the 
                following:
    ``(a)(1) The Comptroller General is authorized to obtain such 
agency records as the Comptroller General requires to discharge his 
duties (including audit, evaluation, and investigative duties), 
including through the bringing of civil actions under this section. In 
reviewing a civil action under this section, the court shall recognize 
the continuing force and effect of the authorization in the preceding 
sentence until such time as the authorization is repealed pursuant to 
law.''.
            (2) Copies.--Section 716(a) of title 31, United States 
        Code, as amended by subsection (a), is further amended in the 
        second sentence of paragraph (2) by striking ``inspect an 
        agency record'' and inserting ``inspect, and make and retain 
        copies of, an agency record''.
    (b) Administering Oaths.--Section 711 of title 31, United States 
Code, is amended by striking paragraph (4) and inserting the following:
            ``(4) administer oaths to witnesses when auditing and 
        settling accounts and, with the prior express approval of the 
        Comptroller General, when investigating fraud or attempts to 
        defraud the United States, or irregularity or misconduct of an 
        employee or agent of the United States.''.
    (c) Access to Certain Information.--
            (1) Access to certain information.--Subchapter II of 
        chapter 7 of title 31, United States Code, is amended by adding 
        at the end the following:
``Sec. 721. Access to certain information
    ``(a) No provision of the Social Security Act, including section 
453(l) of that Act (42 U.S.C. 653(l)), shall be construed to limit, 
amend, or supersede the authority of the Comptroller General to obtain 
any information or to inspect or copy any record under section 716 of 
this title.
    ``(b) No provision of the Federal Food, Drug, and Cosmetic Act, 
including section 301(j) of that Act (21 U.S.C. 331(j)), shall be 
construed to limit, amend, or supersede the authority of the 
Comptroller General to obtain any information or to inspect or copy any 
record under section 716 of this title.
    ``(c) No provision of the Hart-Scott-Rodino Antitrust Improvements 
Act of 1976 (Public Law 94-435) and the amendments made by that Act 
shall be construed to limit, amend, or supersede the authority of the 
Comptroller General to obtain any information or to inspect or copy any 
record under section 716 of this title, including with respect to any 
information disclosed to the Assistant Attorney General of the 
Antitrust Division of the Department of Justice or the Federal Trade 
Commission for purposes of pre-merger review under section 7A of the 
Clayton Act (15 U.S.C. 18a).
    ``(d)(1) The Comptroller General shall prescribe such policies and 
procedures as are necessary to protect from public disclosure 
proprietary or trade secret information obtained consistent with this 
section.
    ``(2) Nothing in this section shall be construed to--
            ``(A) alter or amend the prohibitions against the 
        disclosure of trade secret or other sensitive information 
        prohibited by section 1905 of title 18 and other applicable 
        laws; or
            ``(B) affect the applicability of section 716(e) of this 
        title, including the protections against unauthorized 
        disclosure contained in that section, to information obtained 
        consistent with this section.
    ``(e) Specific references to statutes in this section shall not be 
construed to affect access by the Government Accountability Office to 
information under statutes that are not so referenced.''.
            (2) Technical and conforming amendment.--The table of 
        sections for chapter 7 of title 31, United States Code, is 
        amended by inserting after the item relating to section 720 the 
        following:

``721. Access to certain information.''.
    (d) Agency Reports.--Section 720(b) of title 31, United States 
Code, is amended--
            (1) in the matter preceding paragraph (1), by inserting 
        ``or planned'' after ``action taken''; and
            (2) by striking paragraph (1) and inserting the following:
            ``(1) the Committee on Homeland Security and Governmental 
        Affairs of the Senate, the Committee on Oversight and 
        Government Reform of the House of Representatives, the 
        congressional committees with jurisdiction over the agency 
        program or activity that is the subject of the recommendation, 
        and the Government Accountability Office before the 61st day 
        after the date of the report; and''.

SEC. 307. EFFECTIVE DATE.

    This Act and the amendments made by this Act shall take effect on 
October 1, 2011.
                                                 Union Calendar No. 174

112th CONGRESS

  1st Session

                               H. R. 2146

                          [Report No. 112-260]

_______________________________________________________________________

                                 A BILL

 To amend title 31, United States Code, to require accountability and 
       transparency in Federal spending, and for other purposes.

_______________________________________________________________________

                            October 25, 2011

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
```