II 

Calendar No. 531 

113TH CONGRESS 

2D SESSION S. 2113 

[Report No. 113–243] 

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. 

IN THE SENATE OF THE UNITED STATES 

MARCH 12, 2014 

Mr. COBURN (for himself, Ms. AYOTTE, Mr. BEGICH, Mr. BURR, Mr. CHAMBLISS, Ms. COLLINS, Mr. CRUZ, Mr. ENZI, Mr. FLAKE, Mr. HATCH, Mr. 

INHOFE, Mr. JOHNSON of Wisconsin, Mr. MCCAIN, Mrs. MCCASKILL, 

Mr. PAUL, Mr. PORTMAN, Mr. RISCH, Mr. SCOTT, Mr. VITTER, Mr. 

WARNER, Mr. MANCHIN, Mr. ALEXANDER, Mr. BOOZMAN, Mr. BLUNT, 

Mr. COATS, Mr. COCHRAN, Mr. CORNYN, Mr. CRAPO, Mr. GRASSLEY, 

Mr. LEE, Mr. MCCONNELL, Mr. ROBERTS, Mr. RUBIO, Mr. SESSIONS, 

Mr. THUNE, Mr. TOOMEY, Mr. WICKER, and Mr. KING) introduced the 

following bill; which was read twice and referred to the Committee on 

Homeland Security and Governmental Affairs 

AUGUST 26, 2014 

Reported, under authority of the order of the Senate of August 5 (legislative 

day, August 1), 2014, by Mr. CARPER, with an amendment 

[Strike out all after the enacting clause and insert the part printed in italic] 

A BILL 

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. 


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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. COST AND PERFORMANCE OF GOVERNMENT PRO7 GRAMS. 

8 (a) AMENDMENT.—Section 1122(a) of title 31, 

9 United States Code, is amended by adding at the end the 

10 following: 

11 ‘‘(3) ADDITIONAL INFORMATION.— 

12 ‘‘(A) IN GENERAL.—Information for each 

13 program described under paragraph (1) shall 

14 include the following (which shall be updated 

15 not less frequently than annually): 

16 ‘‘(i) The total administrative expenses 

17 for the program for the previous fiscal 

18 year. 

19 ‘‘(ii) The expenditures for services for 

20 the program for the previous fiscal year. 

21 ‘‘(iii) An estimate of the number of 

22 clients served by the program and bene23 ficiaries who received assistance under the 

24 program (if applicable) for the previous fis25 cal year. 


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1 ‘‘(iv) An estimate of, for the previous 

2 fiscal year— 

3 ‘‘(I) the number of full-time Fed4 eral employees who administer the 

5 program; and 

6 ‘‘(II) the number of full-time em7 ployees whose salary is paid in part or 

8 full by the Federal Government 

9 through a grant or contract, a 

10 subaward of a grant or contract, a co11 operative agreement, or another form 

12 of financial award or assistance who 

13 administer or assist in administering 

14 the program. 

15 ‘‘(v) An identification of the specific 

16 statute that authorizes the program, in17 cluding whether such authorization is ex18 pired. 

19 ‘‘(vi) Any finding of duplication or 

20 overlap identified by internal review, an In21 spector General, the Government Account22 ability Office, or other report to the agency 

23 about the program. 


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1 ‘‘(vii) Any program performance re2 views (including program performance re3 ports required under section 1116). 

4 ‘‘(B) DEFINITIONS.—In this paragraph: 

5 ‘‘(i) ADMINISTRATIVE EXPENSES.— 

6 The term ‘administrative expenses’— 

7 ‘‘(I) has the meaning given that 

8 term by the Director of the Office of 

9 Management and Budget under sec10 tion 504(b)(2) of the Energy and 

11 Water Development and Related 

12 Agencies Appropriations Act, 2010 

13 (31 U.S.C. 1105 note); and 

14 ‘‘(II) includes, with respect to an 

15 agency— 

16 ‘‘(aa) costs incurred by the 

17 agency and costs incurred by 

18 grantees, subgrantees, and other 

19 recipients of funds from a grant 

20 program or other program ad21 ministered by the agency; and 

22 ‘‘(bb) expenses related to 

23 personnel salaries and benefits, 

24 property management, travel, 

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1 motion, reviews and audits, case 

2 management, and communication 

3 about, promotion of, and out4 reach for programs and program 

5 activities administered by the 

6 agency. 

7 ‘‘(ii) SERVICES.—The term ‘serv8 ices’— 

9 ‘‘(I) has the meaning given that 

10 term by the Director of the Office of 

11 Management and Budget; and 

12 ‘‘(II) shall be limited to only ac13 tivities, assistance, and aid that pro14 vide a direct benefit to a recipient, 

15 such as the provision of medical care, 

16 assistance for housing or tuition, or 

17 financial support (including grants 

18 and loans).’’. 

19 (b) EXPIRED GRANT FUNDING.—Not later than Feb20 ruary 1 of each fiscal year, the Director of the Office of 

21 Management and Budget shall publish on the public 

22 website of the Office of Management and Budget the total 

23 amount of undisbursed grant funding remaining in grant 

24 accounts for which the period of availability to the grantee 

25 has expired. 


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1 SEC. 3. GOVERNMENT ACCOUNTABILITY OFFICE REQUIRE2 MENTS RELATING TO IDENTIFICATION, CON3 SOLIDATION, AND ELIMINATION OF DUPLICA4 TIVE GOVERNMENT PROGRAMS. 

5 Section 21 of the Statutory Pay-As-You-Go Act of 

6 2010 (31 U.S.C. 712 note) is amended— 

7 (1) by striking ‘‘The Comptroller General’’ and 

8 inserting the following: 

9 ‘‘(a) IN GENERAL.—The Comptroller General’’; and 

10 (2) by adding at the end the following: 

11 ‘‘(b) UPDATES.—The Comptroller General shall 

12 maintain on a publicly available website (which shall in13 clude regular updates, not less frequently than annually) 

14 the status of responses by Departments and Congress to 

15 suggested actions that the Comptroller General has pre16 viously identified in annual reports under subsection (a). 

17 The status of the suggested actions shall be tracked for 

18 an appropriate period to be determined by the Comptroller 

19 General.’’. 

20 SEC. 4. CLASSIFIED INFORMATION. 

21 Nothing in this Act shall, or the amendments made 

22 by this Act, be construed to require the disclosure of clas23 sified information. 

24 SEC. 5. REGULATIONS AND IMPLEMENTATION. 

25 (a) REGULATIONS.—Not later than 120 days after 

26 the date of enactment of this Act, the Director of the OfVerDate Mar 15 2010 01:00 Aug 27, 2014 Jkt 039200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6401 E:\BILLS\S2113.RS S2113

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1 fice of Management and Budget shall prescribe regula2 tions to implement this Act, and the amendments made 

3 by this Act. 

4 (b) IMPLEMENTATION.—This Act, and the amend5 ments made by this Act, shall be implemented not later 

6 than 1 year after the date of enactment of this Act. 

7 (c) NO ADDITIONAL FUNDS AUTHORIZED.—No addi8 tional funds are authorized to carry out the requirements 

9 of this Act, or the amendments made by this Act. 

10 SECTION 1. SHORT TITLE. 

11 This Act may be cited as the ‘‘Taxpayers Right-To12 Know Act’’. 

13 SEC. 2. COST AND PERFORMANCE OF GOVERNMENT PRO14 GRAMS. 

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

16 States Code, is amended— 

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

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

19 (2) by inserting before paragraph (2), as so re20 designated, the following: 

21 ‘‘(1) DEFINITION OF PROGRAM.—For purposes of 

22 this subsection, the term ‘program’ means an orga23 nized set of activities by 1 or more agencies directed 

24 toward a common purpose or goal.’’; 

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


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

2 than October 1, 2012, the Office of Management 

3 and Budget shall’’ and inserting ‘‘WEBSITE AND

4 PROGRAM INVENTORY.—The Director of the Of5 fice of Management and Budget shall’’; 

6 (B) by striking subparagraph (C) and in7 serting the following: 

8 ‘‘(C) include on the website— 

9 ‘‘(i) a program inventory that shall 

10 identify each program of the Federal Gov11 ernment, which shall include— 

12 ‘‘(I) any activity that is com13 monly referred to as a program; 

14 ‘‘(II) any activity specifically cre15 ated by law, or referenced in law, as a 

16 program; 

17 ‘‘(III) each program that has an 

18 application process; 

19 ‘‘(IV) each program for which fi20 nancial awards are made on a com21 petitive basis; and 

22 ‘‘(V) any activity identified as a 

23 program activity in a budget request; 

24 and 


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1 ‘‘(ii) for each program identified in the 

2 program inventory, the information re3 quired under paragraph (3).’’; 

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

5 (A) in the matter preceding subparagraph 

6 (A), by striking ‘‘described under paragraph (1)’’ 

7 and inserting ‘‘identified in the program inven8 tory required under paragraph (2)’’; 

9 (B) by striking subparagraph (A) and in10 serting the following: 

11 ‘‘(A) the program activities that are consid12 ered a program by the agency;’’; 

13 (C) in subparagraph (B), by striking ‘‘and’’ 

14 at the end; 

15 (D) in subparagraph (C), by striking the 

16 period at the end and inserting a semicolon; and 

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

18 ‘‘(D) an identification of the specific statute 

19 that authorizes the program and any regulations 

20 specific to the program; 

21 ‘‘(E) for any program that provides grants 

22 or other financial assistance to individuals or 

23 entities, for the most recent fiscal year— 

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1 ficiaries who received financial assistance 

2 under the program; and 

3 ‘‘(ii) an estimate of— 

4 ‘‘(I) the number of full-time 

5 equivalents who administer the pro6 gram; and 

7 ‘‘(II) the number of full-time 

8 equivalents whose salary is paid in 

9 part or full by the Federal Government 

10 through a grant, contract, cooperative 

11 agreement, or another form of financial 

12 award or assistance who administer or 

13 assist in any way in administering the 

14 program; 

15 ‘‘(F) links to any evaluation, assessment, or 

16 program performance reviews by the agency, an 

17 Inspector General, or the Government Account18 ability Office (including program performance 

19 reports required under section 1116) released 

20 during the preceding 5 years; and 

21 ‘‘(G) to the extent available, financial infor22 mation for each program required to be reported 

23 under section 3(b) of the Federal Funding Ac24 countability and Transparency Act of 2006 (31 

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1 mation for a specific program on the website es2 tablished under section 2 of that Act.’’. 

3 (b) GUIDANCE.—Not later than 1 year after the date 

4 of enactment of this Act, the Director of the Office of Man5 agement and Budget— 

6 (1) shall issue guidance to agencies to identify 

7 how the program activities used in budget or appro8 priations accounts correspond with programs identi9 fied in the program inventory required under section 

10 1122(a)(2)(A) of title 31, United States Code, as 

11 amended by subsection (a); and 

12 (2) may issue guidance to agencies on more 

13 closely aligning program activities to the programs in 

14 the program inventory for purposes of the budget of 

15 the President submitted to Congress under section 

16 1105(a) of title 31, United States Code. 

17 SEC. 3. REGULATIONS AND IMPLEMENTATION. 

18 (a) REGULATIONS.—Not later than 120 days after the 

19 date of enactment of this Act, the Director of the Office of 

20 Management and Budget shall prescribe regulations or 

21 other guidance to implement this Act, and the amendments 

22 made by this Act. 

23 (b) IMPLEMENTATION.—This Act, and the amendments 

24 made by this Act, shall be implemented not later than 1 

25 year after the date of enactment of this Act. 


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Calendar No. 531 

113TH CONGRESS 

2D SESSION S. 2113 

[Report No. 113–243] 

A BILL 

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 

AUGUST 26, 2014 

Reported with an amendment 


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