II 

Calendar No. 350 

114TH CONGRESS 

2D SESSION H. R. 598 

IN THE SENATE OF THE UNITED STATES 

JANUARY 12, 2016 

Received 

JANUARY 19, 2016 

Read twice and placed on the calendar 

AN ACT 

To provide taxpayers with an annual report disclosing the 

cost and performance of Government programs and areas 

of duplication among them, 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, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Taxpayers Right-To5 Know Act’’. 

6 SEC. 2. INVENTORY OF GOVERNMENT PROGRAMS. 

7 (a) IN GENERAL.—Section 1122(a) of title 31, 

8 United States Code, is amended— 


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1 (1) by redesignating paragraphs (1) and (2) as 

2 paragraphs (2) and (3), respectively; 

3 (2) by inserting before paragraph (2), as so re4 designated, the following: 

5 ‘‘(1) DEFINITION OF PROGRAM.—For purposes 

6 of this subsection, the term ‘program’ means an or7 ganized set of activities by one or more agencies di8 rected toward a common purpose or goal.’’; 

9 (3) in paragraph (2), as so redesignated— 

10 (A) by striking ‘‘IN GENERAL.—Not later 

11 than October 1, 2012, the Office of Manage12 ment and Budget shall’’ and inserting 

13 ‘‘WEBSITE AND PROGRAM INVENTORY.—The 

14 Director of the Office of Management and 

15 Budget shall’’; 

16 (B) by striking subparagraph (C) and in17 serting the following: 

18 ‘‘(C) include on the website— 

19 ‘‘(i) a program inventory that shall 

20 identify each program of the Federal Gov21 ernment for which there is more than 

22 $1,000,000 in annual budget authority, 

23 which shall include— 

24 ‘‘(I) any activity that is com25 monly referred to as a program by a 


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1 Federal agency in communications 

2 with Congress, including any activity 

3 identified as a program in a budget 

4 request; 

5 ‘‘(II) any activity that is com6 monly referred to as a program by a 

7 Federal agency in communications 

8 with the public, including each pro9 gram for which financial awards are 

10 made on a competitive basis; and 

11 ‘‘(III) any activity referenced in 

12 law as a program after June 30, 

13 2019; and 

14 ‘‘(ii) for each program identified in 

15 the program inventory, the information re16 quired under paragraph (3) or paragraph 

17 (4), as applicable.’’; 

18 (4) in paragraph (3), as so redesignated— 

19 (A) in the matter preceding subparagraph 

20 (A), by striking ‘‘INFORMATION.—Information 

21 for each program described under paragraph 

22 (1)’’ and inserting ‘‘INFORMATION FOR LARGER

23 PROGRAMS.—Information for each program 

24 identified in the program inventory required 


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1 under paragraph (2) for which there is more 

2 than $10,000,000 in annual budget authority’’; 

3 (B) by striking subparagraph (C); 

4 (C) by redesignating subparagraph (B) as 

5 subparagraph (D); 

6 (D) by striking subparagraph (A) and in7 serting the following: 

8 ‘‘(A) an identification of the program ac9 tivities that are aggregated, disaggregated, or 

10 consolidated as part of identifying programs; 

11 ‘‘(B) for each program activity described in 

12 subparagraph (A), the amount of funding for 

13 the current fiscal year and previous 2 fiscal 

14 years; 

15 ‘‘(C) an estimate of the amount of funding 

16 for the program;’’; 

17 (E) in subparagraph (D), as so redesig18 nated, by striking ‘‘and’’ at the end; and 

19 (F) by adding at the end the following: 

20 ‘‘(E) an identification of the statutes that 

21 authorize the program and any major regula22 tions specific to the program; 

23 ‘‘(F) for any program that provides grants 

24 or other financial assistance to individuals or 

25 entities, for the most recent fiscal year— 


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1 ‘‘(i) a description of the individuals 

2 served by the program and beneficiaries 

3 who received financial assistance under the 

4 program, including an estimate of the 

5 number of individuals and beneficiaries, to 

6 the extent practicable; 

7 ‘‘(ii) for each program for which the 

8 head of an agency determines it is not 

9 practicable to provide an estimate of the 

10 number of individuals and beneficiaries 

11 served by the program— 

12 ‘‘(I) an explanation of why data 

13 regarding the number of such individ14 uals and beneficiaries cannot be pro15 vided; and 

16 ‘‘(II) a discussion of the meas17 ures that could be taken to gather the 

18 data required to provide such an esti19 mate; and 

20 ‘‘(iii) a description of— 

21 ‘‘(I) the Federal employees who 

22 administer the program, including the 

23 number of full-time equivalents with a 

24 pro rata estimate for full-time equivaVerDate Sep 11 2014 22:46 Jan 19, 2016 Jkt 059200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H598.PCS H598

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1 lents associated with multiple pro2 grams; and 

3 ‘‘(II) other individuals whose sal4 ary is paid in part or full by the Fed5 eral Government through a grant, 

6 contract, cooperative agreement, or 

7 another form of financial award or as8 sistance who administer or assist in 

9 any way in administering the pro10 gram, including the number of full11 time equivalents, to the extent prac12 ticable; 

13 ‘‘(G) links to any evaluation, assessment, 

14 or program performance reviews by the agency, 

15 an Inspector General, or the Government Ac16 countability Office (including program perform17 ance reports required under section 1116) re18 leased during the preceding 5 years; and 

19 ‘‘(H) to the extent practicable, financial 

20 and other information for each program activity 

21 required to be reported under the Federal 

22 Funding Accountability and Transparency Act 

23 of 2006 (31 U.S.C. 6101 note).’’; and 

24 (5) by adding at the end the following: 


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1 ‘‘(4) INFORMATION FOR SMALLER PROGRAMS.— 

2 Information for each program identified in the pro3 gram inventory required under paragraph (2) for 

4 which there is more than $1,000,000 and not more 

5 than $10,000,000 in annual budget authority shall, 

6 at a minimum, include— 

7 ‘‘(A) an identification of the program ac8 tivities that are aggregated, disaggregated, or 

9 consolidated as part of identifying programs; 

10 ‘‘(B) for each program activity described in 

11 subparagraph (A), the amount of funding for 

12 the current fiscal year and previous 2 fiscal 

13 years; 

14 ‘‘(C) an identification of the statutes that 

15 authorize the program and any major regula16 tions specific to the program; 

17 ‘‘(D) for any program that provides grants 

18 or other financial assistance to individuals or 

19 entities, a description of the individuals served 

20 by the program and beneficiaries who received 

21 financial assistance under the program for the 

22 most recent fiscal year; and 

23 ‘‘(E) links to any evaluation, assessment, 

24 or program performance reviews by the agency, 

25 an Inspector General, or the Government AcVerDate Sep 11 2014 22:46 Jan 19, 2016 Jkt 059200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H598.PCS H598

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1 countability Office (including program perform2 ance reports required under section 1116) re3 leased during the preceding 5 years. 

4 ‘‘(5) ARCHIVING.—After the end of each fiscal 

5 year, the Director of the Office of Management and 

6 Budget shall archive and preserve the information 

7 included in the program inventory required under 

8 paragraph (2) relating to that fiscal year.’’. 

9 (b) EXPIRED GRANT FUNDING.—Not later than Feb10 ruary 1 of each fiscal year, the Director of the Office of 

11 Management and Budget shall publish on a public website 

12 the total amount of undisbursed grant funding remaining 

13 in grant accounts for which the period of availability to 

14 the grantee has expired. 

15 SEC. 3. GUIDANCE AND IMPLEMENTATION. 

16 (a) GUIDANCE.—Not later than June 30, 2018, the 

17 Director of the Office of Management and Budget— 

18 (1) shall prescribe guidance to implement this 

19 Act, and the amendments made by this Act; 

20 (2) shall issue guidance to agencies to identify 

21 how the program activities used for reporting under 

22 the Federal Funding Accountability and Trans23 parency Act of 2006 (31 U.S.C. 6101 note) are as24 sociated with programs identified in the program in25 ventory required under section 1122(a)(2)(C)(i) of 


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1 title 31, United States Code, as amended by sub2 section (a); 

3 (3) may issue guidance to agencies to ensure 

4 that the programs identified in the program inven5 tory required under section 1122(a)(2)(C)(i) of title 

6 31, United States Code, as amended by subsection 

7 (a), are presented at a similar level of detail across 

8 agencies and are not duplicative or overlapping; and 

9 (4) may, based on an analysis of the costs of 

10 implementation, and after submitting to Congress a 

11 notification of the action by the Director— 

12 (A) exempt from the requirements under 

13 section 1122(a) of title 31, United States Code, 

14 an agency that— 

15 (i) is not listed in section 901(b) of 

16 title 31, United States Code; and 

17 (ii) for the fiscal year during which 

18 the exemption is made, has budget author19 ity (as defined in section 3 of the Congres20 sional Budget Act of 1974 (2 U.S.C. 622)) 

21 of not more than $10,000,000; and 

22 (B) extend the implementation deadline 

23 under subsection (b) by not more than 1 year. 


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1 (b) IMPLEMENTATION.—This Act, and the amend2 ments made by this Act, shall be implemented not later 

3 than June 30, 2019. 

4 SEC. 4. NO ADDITIONAL FUNDS AUTHORIZED. 

5 No additional funds are authorized to carry out the 

6 requirements of this Act and the amendments made by 

7 this Act. Such requirements shall be carried out using 

8 amounts otherwise authorized. 

Passed the House of Representatives January 11, 

2016. 

Attest: KAREN L. HAAS, 

Clerk. 


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Calendar No. 350 

114TH CONGRESS 

2D SESSION H. R. 598 

AN ACT 

To provide taxpayers with an annual report disand for other purposes. programs and areas of duplication among them, closing the cost and performance of Government 

JANUARY 19, 2016 

Read twice and placed on the calendar 


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