‘‘(B) SPECIFIC FUNCTIONS.—The Recovery 
Operations Center shall be designed and operated 
to carry out the following functions: 
‘‘(i) Combine information described in 
subsection (b)(1) with other compilations of 
information, including those listed in sub-
paragraph (A). 
‘‘(ii) Permit agencies, in accordance 
with applicable law, to detect and remediate 
waste, fraud, and abuse.’’. 
SEC. 4. PILOT PROGRAM TO EVALUATE CONSOLIDATED RE-
CIPIENT REPORTING. 
(a) IN GENERAL.—Not later than 90 days after the 
date of enactment of this Act, the Recovery Accountability 
and Transparency Board, in consultation with the Sec-
retary of the Treasury and the Director of the Office of 
Management and Budget, shall establish a pilot program 
relating to reporting by recipients of Federal funds (in this 
section referred to as the ‘‘pilot program’’) for the purpose 
of increasing financial transparency to— 
(1) display the full cycle of Federal funds; 
(2) improve the accuracy of Federal financial 
data; and 
(3) develop recommendations for reducing report-
ing required of recipients of Federal funds by consoli-
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dating and automating financial reporting require-
ments across the Federal Government. 
(b) REQUIREMENTS.—The pilot program shall— 
(1) include recipients that collectively receive not 
less than $1,000,000,000 in Federal funds each fiscal 
year; 
(2) include recipients that receive Federal funds 
under multiple programs across multiple agencies; 
and 
(3) include recipients that collectively receive 
Federal funds under contracts, grants, and sub-
awards. 
(c) REPORTING AND EVALUATION REQUIREMENTS.— 
Each recipient of Federal funds participating in the pilot 
program shall submit to the Recovery Accountability and 
Transparency Board reports on the finances of the selected 
Federal awards. 
(d) PUBLICATION OF INFORMATION.—All the informa-
tion collected by the Recovery Accountability and Trans-
parency Board under the pilot program shall be made pub-
licly available and searchable on the website established 
under section 2 of the Federal Funding Accountability and 
Transparency Act of 2006 (31 U.S.C. 6101 note). 
(e) TERMINATION.—The pilot program shall terminate 
on the date that is 3 years after the date on which the Re-
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covery Accountability and Transparency Board establishes 
the pilot program. 
(f) REPORT.—Not later than 90 days after the date 
on which the pilot program terminates under subsection (e), 
the Recovery Accountability and Transparency Board shall 
submit to the Office of Management and Budget, the Com-
mittee on Homeland Security and Governmental Affairs of 
the Senate, and the Committee on Oversight and Govern-
ment Reform of the House of Representatives a report on 
the pilot program, which shall include— 
(1) a description of financial data collected 
under the pilot program, the accuracy of the data 
provided, and the cost to collect the data from recipi-
ents; and 
(2) recommendations for— 
(A) consolidating some or all aspects of 
Federal financial reporting to reduce the costs to 
recipients of Federal funds; 
(B) automating some or all aspects of Fed-
eral financial reporting to increase efficiency 
and reduce the costs to recipients of Federal 
funds; and 
(C) improving financial transparency. 
(g) GOVERNMENT-WIDE IMPLEMENTATION.—Not later 
than 90 days after the date on which the Office of Manage-
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ment and Budget receives the report required by subsection 
(f), the Director of the Office of Management and Budget 
shall determine whether to authorize the Recovery Account-
ability and Transparency Board to extend the recipient re-
porting requirements of the pilot program to all Federal 
funds. The Recovery Accountability and Transparency 
Board shall begin requiring Government-wide recipient re-
porting at the start of the fiscal year that commences after 
the fiscal year during which such authorization is granted, 
and under such terms and conditions that the Board shall 
determine, in consultation with the Director. 
SEC. 5. CLASSIFIED AND PROTECTED INFORMATION. 
Section 3 of the Federal Funding Accountability and 
Transparency Act of 2006 (31 U.S.C. 6101 note) is amend-
ed to read as follows: 
‘‘SEC. 3. CLASSIFIED AND PROTECTED INFORMATION. 
‘‘Nothing in this Act shall require the disclosure to the 
public or to any person without an identifiable need to 
know— 
‘‘(1) information protected under section 552 of 
title 5, United States Code (commonly known as the 
‘Freedom of Information Act’); or 
‘‘(2) information protected under section 552a of 
title 5, United States Code (commonly known as the 
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‘Privacy Act of 1974’), or section 6103 of the Internal 
Revenue Code of 1986.’’. 
SEC. 6. AMERICAN RECOVERY AND REINVESTMENT ACT OF 
2009 AMENDMENTS. 
Division A of Public Law 111–5 is amended— 
(1) in section 1501 of title XV, by striking para-
graph (4) and inserting the following: 
‘‘(4) 
COVERED
FUNDS.—The 
term 
‘covered 
funds’— 
‘‘(A) except as provided in subparagraph 
(B), means any funds that are expended or obli-
gated from appropriations made under this Act; 
and 
‘‘(B) for purposes of sections 1522 and 
1524, means funds that are expended or obli-
gated by an agency from appropriations made 
under this or any other Act.’’; 
(2) in section 1512 of title XV, by adding at the 
end the following: 
‘‘(i) EXPIRATION.—The requirements in this section 
shall expire on September 30, 2013.’’; 
(3) in section 1523 of title XV, by adding at the 
end the following: 
‘‘(d) EXPIRATION.—The requirements in this section 
shall expire on September 30, 2013.’’; 
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(4) in section 1526 of title XV, by adding at the 
end the following: 
‘‘(e) EXPIRATION.—The requirements in this section 
shall expire on September 30, 2013.’’; and 
(5) in section 1530 of title XV, by striking ‘‘Sep-
tember 30, 2013.’’ and inserting ‘‘September 30, 
2017.’’. 
SEC. 7. DISASTER RELIEF APPROPRIATIONS ACT OF 2013 
AMENDMENTS. 
Division A of Public Law 113–2 is amended in section 
904(d)— 
(1) by striking ‘‘for purposes related to the im-
pact of Hurricane Sandy’’; 
(2) by striking ‘‘related to the impact of Hurri-
cane Sandy’’ after ‘‘receiving appropriations’’; and 
(3) by striking ‘‘related to funds appropriated 
for the impact of Hurricane Sandy’’ after ‘‘on its ac-
tivities’’. 
SEC. 8. EXECUTIVE AGENCY ACCOUNTING AND OTHER FI-
NANCIAL 
MANAGEMENT 
REPORTS 
AND 
PLANS. 
Section 3512(a) of title 31, United States Code, is 
amended— 
(1) in paragraph (1), by inserting ‘‘and make 
available on the website described under section 1122 
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