Taxpayers Right-To-Know 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. Short title This Act may be cited as the Taxpayers Right-To-Know Act 2. Cost and performance of Government programs (a) Amendment Section 1122(a) (3) Additional information (A) In general Information for each program described under paragraph (1) shall include the following (which shall be updated not less frequently than annually): (i) The total administrative expenses for the program for the previous fiscal year. (ii) The expenditures for services for the program for the previous fiscal year. (iii) An estimate of the number of clients served by the program and beneficiaries who received assistance under the program (if applicable) for the previous fiscal year. (iv) An estimate of, for the previous fiscal year— (I) the number of full-time Federal employees who administer the program; and (II) the number of full-time employees whose salary is paid in part or full by the Federal Government through a grant or contract, a subaward of a grant or contract, a cooperative agreement, or another form of financial award or assistance who administer or assist in administering the program. (v) An identification of the specific statute that authorizes the program, including whether such authorization is expired. (vi) Any finding of duplication or overlap identified by internal review, an Inspector General, the Government Accountability Office, or other report to the agency about the program. (vii) Any program performance reviews (including program performance reports required under section 1116). (B) Definitions In this paragraph: (i) Administrative expenses The term administrative expenses (I) has the meaning given that term by the Director of the Office of Management and Budget under section 504(b)(2) of the Energy and Water Development and Related Agencies Appropriations Act, 2010 ( 31 U.S.C. 1105 (II) includes, with respect to an agency— (aa) costs incurred by the agency and costs incurred by grantees, subgrantees, and other recipients of funds from a grant program or other program administered by the agency; and (bb) expenses related to personnel salaries and benefits, property management, travel, program management, promotion, reviews and audits, case management, and communication about, promotion of, and outreach for programs and program activities administered by the agency. (ii) Services The term services (I) has the meaning given that term by the Director of the Office of Management and Budget; and (II) shall be limited to only activities, assistance, and aid that provide a direct benefit to a recipient, such as the provision of medical care, assistance for housing or tuition, or financial support (including grants and loans). . (b) Expired grant funding Not later than February 1 of each fiscal year, the Director of the Office of Management and Budget shall publish on the public website of the Office of Management and Budget the total amount of undisbursed grant funding remaining in grant accounts for which the period of availability to the grantee has expired. 3. Government Accountability Office requirements relating to identification, consolidation, and elimination of duplicative Government programs Section 21 of the Statutory Pay-As-You-Go Act of 2010 31 U.S.C. 712 (1) by striking The Comptroller General (a) In general The Comptroller General ; and (2) by adding at the end the following: (b) Updates The Comptroller General shall maintain on a publicly available website (which shall include regular updates, not less frequently than annually) the status of responses by Departments and Congress to suggested actions that the Comptroller General has previously identified in annual reports under subsection (a). The status of the suggested actions shall be tracked for an appropriate period to be determined by the Comptroller General. . 4. Classified information Nothing in this Act shall, or the amendments made by this Act, be construed to require the disclosure of classified information. 5. Regulations and implementation (a) Regulations Not later than 120 days after the date of enactment of this Act, the Director of the Office of Management and Budget shall prescribe regulations to implement this Act, and the amendments made by this Act. (b) Implementation This Act, and the amendments made by this Act, shall be implemented not later than 1 year after the date of enactment of this Act. (c) No additional funds authorized No additional funds are authorized to carry out the requirements of this Act, or the amendments made by this Act. 1. Short title This Act may be cited as the Taxpayers Right-To-Know Act 2. Cost and performance of Government programs (a) In general Section 1122(a) (1) by redesignating paragraphs (1) and (2) as paragraphs (2) and (3), respectively; (2) by inserting before paragraph (2), as so redesignated, the following: (1) Definition of program For purposes of this subsection, the term program ; (3) in paragraph (2), as so redesignated— (A) by striking In general Website and program inventory (B) by striking subparagraph (C) and inserting the following: (C) include on the website— (i) a program inventory that shall identify each program of the Federal Government, which shall include— (I) any activity that is commonly referred to as a program; (II) any activity specifically created by law, or referenced in law, as a program; (III) each program that has an application process; (IV) each program for which financial awards are made on a competitive basis; and (V) any activity identified as a program activity in a budget request; and (ii) for each program identified in the program inventory, the information required under paragraph (3). ; (4) in paragraph (3), as so redesignated— (A) in the matter preceding subparagraph (A), by striking described under paragraph (1) identified in the program inventory required under paragraph (2) (B) by striking subparagraph (A) and inserting the following: (A) the program activities that are considered a program by the agency; ; (C) in subparagraph (B), by striking and (D) in subparagraph (C), by striking the period at the end and inserting a semicolon; and (E) by adding at the end the following: (D) an identification of the specific statute that authorizes the program and any regulations specific to the program; (E) for any program that provides grants or other financial assistance to individuals or entities, for the most recent fiscal year— (i) an estimate of the number of individuals served by the program and beneficiaries who received financial assistance under the program; and (ii) an estimate of— (I) the number of full-time equivalents who administer the program; and (II) the number of full-time equivalents whose salary is paid in part or full by the Federal Government through a grant, contract, cooperative agreement, or another form of financial award or assistance who administer or assist in any way in administering the program; (F) links to any evaluation, assessment, or program performance reviews by the agency, an Inspector General, or the Government Accountability Office (including program performance reports required under section 1116) released during the preceding 5 years; and (G) to the extent available, financial information for each program required to be reported under section 3(b) of the Federal Funding Accountability and Transparency Act of 2006 ( 31 U.S.C. 6101 . (b) Guidance Not later than 1 year after the date of enactment of this Act, the Director of the Office of Management and Budget— (1) shall issue guidance to agencies to identify how the program activities used in budget or appropriations accounts correspond with programs identified in the program inventory required under section 1122(a)(2)(A) of title 31, United States Code, as amended by subsection (a); and (2) may issue guidance to agencies on more closely aligning program activities to the programs in the program inventory for purposes of the budget of the President submitted to Congress under section 1105(a) 3. Regulations and implementation (a) Regulations Not later than 120 days after the date of enactment of this Act, the Director of the Office of Management and Budget shall prescribe regulations or other guidance to implement this Act, and the amendments made by this Act. (b) Implementation This Act, and the amendments made by this Act, shall be implemented not later than 1 year after the date of enactment of this Act. August 26, 2014 Reported with an amendment

Summary: Taxpayer Right-to-Know Act - (Sec. 2) Defines "program" for purposes of this Act as an organized set of activities by one or more agencies directed toward a common purpose or goal. Requires that the website of the Office of Management and Budget (OMB) include a program inventory that identifies each program of the federal government, which shall include: (1) any activity that is commonly referred to as a program; (2) any activity specifically created by law, or referenced in law, as a program; (3) each program that has an application process; (4) each program for which financial awards are made on a competitive basis; and (5) any activity identified as a program activity in a budget request. Requires, for each program identified in such program inventory: (1) an identification of the specific statute that authorizes the program and any program regulations; (2) an estimate of the number of individuals served by any program that provides grants or financial assistance and the beneficiaries who received financial assistance under the program; (3) an estimate of the number of full-time employees who administer the program and the number of such employees whose salary is paid, in full or part, by the federal government; (4) links to any evaluation, assessment, or program performance reviews by the agency, an Inspector General, or the Government Accountability Office (GAO) released during the preceding five years; and (5) financial information for each program required to be reported under the Federal Funding Accountability and Transparency Act of 2006. Requires the OMB Director to issue guidance to assist agencies in identifying how the program activities used in budget or appropriations accounts correspond with programs identified in the program inventory required by this Act. Authorizes the Director to issue guidance to agencies on how to more closely align programs in the program inventory for purposes of the President's annual budget submission to Congress. (Sec. 3) Requires: (1) the OMB Director, not later than 120 days after the enactment of this Act, to prescribe regulations or other guidance to implement this Act; and (2) the implementation of this Act not later than 1 year after its enactment.