COST Act

To amend title 31, United States Code, to end speculation on the current cost of multilingual services provided by the Federal Government, and for other purposes. 1. Short title This Act may be cited as the Cost of Services and Translations Act COST Act 2. Purposes The purposes of this Act are— (1) to create a new appendix within each agency’s annual performance and accountability report detailing any cost associated with providing multilingual services, such as verbal, written, or other services in languages other than English; (2) to end speculation on the current cost of providing multilingual services; (3) to provide for more transparency in the Federal Government’s accounting practices, and to determine the effectiveness of agency programs, policies, and procedures; and (4) to provide for more accountability with the use of taxpayer money. 3. Multilingual Services Accounting Information Requirement (a) Multilingual services accounting information Chapter 9 (1) in section 902(a)(6)— (A) by striking and (B) by redesignating subparagraph (E) as subparagraph (F); and (C) by inserting after subparagraph (D) the following: (E) effective for each of the fiscal years beginning on or after October 1, 2015, the multilingual services accounting information of the agency for such fiscal year in accordance with the guidance issued under section 3517 of this title and the procedures of OMB Circular No. A–11, part 6 (as in effect on the date of the enactment of this subparagraph) and OMB Circular No. A–136 (as in effect on the date of the enactment of this subparagraph); and ; and (2) by adding at the end the following: 904. Definitions. In this chapter: (1) Multilingual services The term multilingual services (A) the services provided by interpreters hired by an agency; (B) the services provided by an agency associated with assisting agency employees or contractors learn a language other than English that result in additional expenses, wages, or salaries, or changes to expenses, wages, or salaries, for the agency or agency employees or contractors; (C) agency preparation, translation, printing, or recordation of documents, records, Web sites, brochures, pamphlets, flyers, or other materials in a language other than English; (D) the services provided or performed for the Federal Government by agency employees or contractors that require speaking a language other than English that result in wage differentials or benefits provided by the agency; and (E) any other services provided or performed by an agency which utilize languages other than English and that incur additional costs to the agency. (2) Multilingual services accounting information The term multilingual services accounting information . (b) Conforming amendment The table of sections at the beginning of chapter 9 904. Definitions. . 4. Multilingual Services Expenses Report (a) Multilingual Services Expenses Report Subchapter II of chapter 35 (1) in section 3512(a)(2)— (A) by striking and (B) by redesignating subparagraph (F) as subparagraph (G); and (C) by inserting after subparagraph (E) the following: (F) effective for the first full calendar year beginning after December 31, 2015, and for each calendar year thereafter, a Multilingual Services Expenses Report, which shall include— (i) a summary and analysis of the multilingual services accounting information (as defined in section 904 of this title) prepared by each agency Chief Financial Officer under section 902(a)(6)(E) of this title; (ii) a description of any changes to the existing financial management structure of the Federal Government needed to establish an integrated individual agency accounting of all multilingual services (as defined in section 904 of this title) conducted by each agency; and (iii) any other information the Director considers appropriate to fully inform the Congress and the agency Chief Financial Officers regarding the accounting of all multilingual services provided by the Federal Government; and ; and (2) by adding at the end the following: 3517. Multilingual Services Accounting Guidelines. Not later than 180 days after the date of the enactment of this section, the Director of the Office of Management and Budget shall issue guidance that each agency Chief Financial Officer shall follow in compiling the multilingual services accounting information required under section 902(a)(6)(E) of this title. . (b) Conforming amendment The table of sections at the beginning of chapter 35 3517. Multilingual Services Accounting Guidelines. .

Summary: Cost of Services and Translations Act or the COST Act Requires federal agency Chief Financial Officers to include multilingual services accounting information in their mandatory annual reports to the agency head and to the Office of Management and Budget (OMB). Defines multilingual services to include: (1) services provided by interpreters hired by an agency; (2) services resulting in additional expenses which an agency provides to assist its employees or contractors to learn a non-English language; (3) agency preparation, translation, printing, or recordation of materials in a language other than English; and (4) services provided or performed for the federal government by agency employees or contractors that require speaking a non-English language that result in wage differentials or benefits provided by the agency. Requires the annual financial management status report of the OMB to certain congressional committees to contain a Multilingual Services Expenses Report that includes: (1) a summary and analysis of the multilingual services accounting information prepared by each agency Chief Financial Officer, and (2) a description of any changes to the existing financial management structure of the federal government needed to establish an integrated individual agency accounting of all multilingual services conducted by each agency. Requires the OMB to issue guidance that an agency Chief Financial Officer must follow in compiling multilingual services accounting information.