I 
113TH CONGRESS 
1ST SESSION H. R. 2061 
To expand the Federal Funding Accountability and Transparency Act of 
2006 to increase accountability and transparency in Federal spending, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 21, 2013 
Mr. ISSA (for himself and Mr. CUMMINGS) introduced the following bill; which 
was referred to the Committee on Oversight and Government Reform 
A BILL 
To expand the Federal Funding Accountability and Trans-
parency Act of 2006 to increase accountability and trans-
parency in Federal spending, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Digital Accountability and Transparency Act of 2013’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
Sec. 2. Purposes. 
Sec. 3. Amendments to the Federal Funding Accountability and Transparency 
Act of 2006. 
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Sec. 4. Pilot program to evaluate consolidated recipient reporting. 
Sec. 5. Classified and protected information. 
Sec. 6. American Recovery and Reinvestment Act of 2009 amendments. 
Sec. 7. Disaster Relief Appropriations Act of 2013 amendments. 
Sec. 8. Executive agency accounting and other financial management reports 
and plans. 
SEC. 2. PURPOSES. 
The purposes of this Act are to— 
(1) expand the Federal Funding Accountability 
and Transparency Act of 2006 by disclosing direct 
Federal agency expenditures and linking Federal 
contract, loan, and grant spending information to 
programs of Federal agencies in order to enable tax-
payers and policymakers to track Federal spending 
more effectively; 
(2) provide consistent, reliable, and searchable 
Government-wide spending data that is displayed ac-
curately 
for 
taxpayers 
and 
policymakers 
on 
USASpending.gov; 
(3) 
analyze 
Federal 
spending 
data 
to 
proactively prevent waste, fraud, abuse, and im-
proper payments; 
(4) simplify reporting for entities receiving Fed-
eral funds by streamlining reporting requirements 
and reducing compliance costs while improving 
transparency; and 
(5) improve the quality of data submitted to 
USASpending.gov by holding Federal agencies ac-
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countable for the completeness and accuracy of the 
data submitted. 
SEC. 3. AMENDMENTS TO THE FEDERAL FUNDING AC-
COUNTABILITY AND TRANSPARENCY ACT OF 
2006. 
Section 2 of the Federal Funding Accountability and 
Transparency Act of 2006 (31 U.S.C. 6101 note) is 
amended— 
(1) in the section heading, by striking ‘‘FULL 
DISCLOSURE
OF
ENTITIES
RECEIVING
FED-
ERAL FUNDING’’ and inserting ‘‘DISCLOSURE OF 
FEDERAL FUNDING’’; 
(2) in subsection (a)— 
(A) by redesignating paragraphs (2) and 
(3) as paragraphs (3) and (7), respectively; 
(B) by inserting after paragraph (1) the 
following new paragraph (2): 
‘‘(2) FEDERAL
AGENCY.—The term ‘Federal 
agency’ has the meaning given the term ‘Executive 
agency’ under section 105 of title 5, United States 
Code.’’; 
(C) by inserting after paragraph (3), as re-
designated by subparagraph (A), the following 
new paragraphs: 
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‘‘(4) FEDERAL
FUNDS.—The term ‘Federal 
funds’ means any funds that are made available to 
or expended by a Federal agency. 
‘‘(5) OBJECT CLASS.—The term ‘object class’ 
means the category assigned for purposes of the an-
nual budget of the President submitted under sec-
tion 1105(a) of title 31, United States Code, to the 
type of property or services purchased by the Fed-
eral Government. 
‘‘(6) PROGRAM ACTIVITY.—The term ‘program 
activity’ has the meaning given that term under sec-
tion 1115(h) of title 31, United States Code.’’; and 
(D) in paragraph (7), as redesignated by 
subparagraph (A)— 
(i) in subparagraph (B), by striking 
‘‘paragraph (2)(A)(i)’’ and inserting ‘‘para-
graph (3)(A)(i)’’; and 
(ii) in subparagraph (C), by striking 
‘‘paragraph 
(2)(A)(ii)’’ 
and 
inserting 
‘‘paragraph (3)(A)(ii)’’; 
(3) in subsection (b)— 
(A) in paragraph (1)— 
(i) by striking ‘‘the Office of Manage-
ment and Budget’’ and inserting ‘‘the Sec-
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retary of the Treasury’’ each place it ap-
pears; 
(ii) by redesignating subparagraphs 
(A) through (G) as clauses (i) through 
(vii), respectively, and adjusting the mar-
gin accordingly; 
(iii) by striking ‘‘for each Federal 
award—’’ and inserting the following: ‘‘for 
all Federal funds— 
‘‘(A) for each Federal agency, component 
of a Federal agency, appropriations account, 
program activity, and object class (including 
any subcomponent of an object class), and other 
accounts or data as appropriate— 
‘‘(i) the amount of budget authority 
available; 
‘‘(ii) the amount obligated; 
‘‘(iii) the amount of outlays; 
‘‘(iv) the amount of any Federal funds 
reprogrammed or transferred; and 
‘‘(v) the amount of expired and unex-
pired unobligated balances; and 
‘‘(B) for each Federal award—’’; and 
(iv) in subparagraph (B)(iii), as so 
designated by this subparagraph, by insert-
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ing ‘‘, which shall be assigned a unique 
identifier,’’ after ‘‘information on the 
award’’; 
(B) in paragraph (3)— 
(i) by striking ‘‘The Director of the 
Office of Management and Budget’’ and 
inserting ‘‘The Secretary of the Treasury’’; 
and 
(ii) by striking ‘‘the Director’’ and in-
serting ‘‘the Secretary’’; 
(C) in paragraph (4)— 
(i) by striking ‘‘the Director of the 
Office of Management and Budget’’ and 
inserting ‘‘the Secretary of the Treasury’’; 
and 
(ii) by striking ‘‘the Director’’ and in-
serting ‘‘the Secretary’’, each place it ap-
pears; and 
(D) by adding at the end the following: 
‘‘(5) APPLICATION OF DATA STANDARDS.—The 
Secretary of the Treasury shall apply the data 
standards established under subsection (e) to all 
data collection, data dissemination, and data publi-
cation required under this section. 
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‘‘(6) DATA
FEED
TO
RECOVERY
ACCOUNT-
ABILITY
AND
TRANSPARENCY
BOARD.—The Sec-
retary of the Treasury shall provide the data de-
scribed in paragraph (1) to the Recovery Account-
ability and Transparency Board so that it can be in-
cluded in the Recovery Operations Center described 
in subsection (h).’’; 
(4) in subsection (c)— 
(A) in paragraph (1)— 
(i) in the matter preceding subpara-
graph (A), by striking ‘‘and Grants.gov’’ 
and inserting ‘‘Grants.gov, the Payment 
Automation Manager and Financial Infor-
mation Repository and other data or data-
bases from the Department of the Treas-
ury, the MAX Information System of the 
Office of Management and Budget, and 
other data from Federal agencies collected 
and identified by the Office of Manage-
ment and Budget’’; 
(ii) in subparagraph (B), by adding 
‘‘and’’ at the end; and 
(iii) by adding at the end the fol-
lowing: 
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‘‘(C) specify such search shall be confined 
to Federal funds;’’; 
(B) in paragraph (2), by inserting ‘‘the 
Payment Automation Manager and Financial 
Information Repository and other data or data-
bases from the Department of the Treasury, the 
MAX Information System of the Office of Man-
agement and Budget, other data from Federal 
agencies collected and identified by the Office of 
Management and Budget,’’ after ‘‘Grants.gov 
website,’’; 
(C) in paragraph (4)— 
(i) by striking ‘‘shall be updated not 
later’’ and inserting the following: ‘‘shall 
be updated— 
‘‘(A) not later’’; and 
(ii) by adding at the end the fol-
lowing: 
‘‘(B) not less than once each quarter with 
information relating to Federal funds;’’; 
(D) in paragraph (5)— 
(i) by inserting ‘‘Federal funds and’’ 
before ‘‘Federal awards’’ the first place it 
appears; 
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(ii) 
by 
striking 
‘‘subsection 
(a)(2)(A)(i) and those described in sub-
section (a)(2)(A)(ii)’’ and inserting ‘‘sub-
section (a)(3)(A)(i) and those described in 
subsection (a)(3)(A)(ii)’’; and 
(iii) by striking the period at the end 
and inserting a semicolon; and 
(E) by adding at the end the following: 
‘‘(6) shall have the ability to aggregate data for 
the categories described in paragraphs (1) through 
(5) without double-counting data; and 
‘‘(7) shall permit all information published 
under this section to be downloaded in bulk.’’; 
(5) by redesignating subsections (e), (f), and 
(g) as subsections (i), (j), and (k), respectively; and 
(6) by inserting after subsection (d) the fol-
lowing new subsections: 
‘‘(e) DEPARTMENT
OF
THE TREASURY REQUIRE-
MENTS FOR DATA STANDARDS.— 
‘‘(1) IN
GENERAL.—The Secretary of the 
Treasury, in consultation with the Director of the 
Office of Management and Budget, the Adminis-
trator of General Services, and the heads of Federal 
agencies, shall establish Government-wide financial 
data standards for Federal funds, which shall— 
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‘‘(A) include common data elements, such 
as codes, unique award identifiers, and fields, 
for financial and payment information required 
to be reported by Federal agencies and entities 
receiving Federal funds, including identifiers for 
Federal awards and entities receiving Federal 
awards; 
‘‘(B) to the extent reasonable and prac-
ticable, 
ensure 
interoperability 
and 
incor-
porate— 
‘‘(i) common data elements developed 
and maintained by an international vol-
untary consensus standards body, as de-
fined by the Office of Management and 
Budget, such as the International Organi-
zation for Standardization; 
‘‘(ii) common data elements developed 
and maintained by Federal agencies with 
authority over contracting and financial as-
sistance, such as the Federal Acquisition 
Regulatory Council; and 
‘‘(iii) common data elements devel-
oped and maintained by accounting stand-
ards organizations; and 
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‘‘(C) include data reporting standards 
that— 
‘‘(i) incorporate a widely accepted, 
nonproprietary, searchable, platform-inde-
pendent computer-readable format; 
‘‘(ii) are consistent with and imple-
ment applicable accounting principles; 
‘‘(iii) are capable of being continually 
upgraded as necessary; 
‘‘(iv) are structured to specifically 
support the reporting of financial and per-
formance-related data, such as that any 
data produced, regardless of reporting 
need or software used for creation or con-
sumption, is consistent and comparable 
across reporting situations; 
‘‘(v) establish, for each data point, a 
standard method of conveying the report-
ing period, reporting entity, unit of meas-
ure, and other associated attributes; and 
‘‘(vi) 
incorporate 
nonproprietary 
standards in effect on the date of enact-
ment of the Digital Accountability and 
Transparency Act of 2013. 
‘‘(2) DEADLINES.— 
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‘‘(f) CONSOLIDATED
RECIPIENT
FINANCIAL
RE-
PORTS.—The Director of the Office of Management and 
Budget shall— 
‘‘(1) review the financial reporting required by 
Federal agencies for Federal award recipients to 
consolidate financial reporting and reduce duplica-
tive financial reporting and compliance costs for re-
cipients; 
‘‘(2) request input from Federal award recipi-
ents to reduce duplicative financial reporting, espe-
cially from State and local governments and institu-
tions of higher education; 
‘‘(3) not later than 1 year after the date of en-
actment of the Digital Accountability and Trans-
parency Act of 2013, provide guidance to the heads 
of Federal agencies regarding how to simplify the re-
porting requirements for Federal award recipients to 
consolidate financial reporting, reduce duplicative re-
porting, and reduce compliance costs, as appro-
priate; and 
‘‘(4) not later than 18 months after the date of 
enactment of the Digital Accountability and Trans-
parency Act of 2013, submit to Congress a report 
regarding any legislative action required to consoli-
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date, streamline, or reduce the cost of reporting re-
quirements for Federal award recipients. 
‘‘(g) ACCOUNTABILITY FOR FEDERAL FUNDING.— 
‘‘(1) IN GENERAL.—Not later than 1 year after 
the date of enactment of the Digital Accountability 
and Transparency Act of 2013, and every 2 years 
thereafter until the date that is 6 years after such 
date of enactment, the Inspector General of each 
Federal agency, in consultation with the Comptroller 
General of the United States, shall review a sam-
pling of the data submitted under this Act by the 
agency, and shall submit to Congress and make pub-
licly available a report on the completeness, timeli-
ness, quality, and accuracy of the data sampled and 
the implementation and use of consistent data 
standards by the Federal agency. 
‘‘(2) COMPTROLLER GENERAL.— 
‘‘(A) IN GENERAL.—Not later than 2 years 
after the date of enactment of the Digital Ac-
countability and Transparency Act of 2013, and 
every 2 years thereafter until the date that is 
6 years after such date of enactment, and after 
review of the reports submitted under para-
graph (1), the Comptroller General of the 
United States shall submit to Congress and 
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make publicly available a report on the com-
pleteness, timeliness, quality, and accuracy of 
the data submitted under this Act by each Fed-
eral agency and the implementation and use of 
consistent data standards by each Federal 
agency. 
‘‘(B) RANKING.—The Comptroller General 
of the United States shall make available a 
ranking of Federal agencies regarding data 
quality, accuracy, and compliance with this Act. 
‘‘(h) RECOVERY
ACCOUNTABILITY
AND
TRANS-
PARENCY BOARD.— 
‘‘(1) RESOURCES AND MECHANISMS.—The Re-
covery Accountability and Transparency Board shall 
develop and test information technology resources 
and oversight mechanisms to enhance the trans-
parency of and detect and remediate waste, fraud, 
and abuse in Federal spending for Inspectors Gen-
eral. 
‘‘(2) WEBSITE.—The Recovery Accountability 
and Transparency Board shall maintain a website 
informing the public of its activities to identify 
waste, fraud, and abuse and increase transparency 
of Federal funds to provide support for Inspectors 
General. 
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‘‘(3) RECOVERY
OPERATIONS
CENTER.—The 
Recovery Accountability and Transparency Board 
shall establish and maintain a Recovery Operations 
Center as a Government-wide Internet-based data 
access system to carry out the functions described in 
paragraph (4). 
‘‘(4) FUNCTIONS
OF
THE
RECOVERY
OPER-
ATIONS CENTER.—The functions referred to in para-
graph (3) are the following: 
‘‘(A) IN GENERAL.—The Recovery Oper-
ations Center shall incorporate— 
‘‘(i) all information described in sub-
section (b)(1); 
‘‘(ii) other information maintained by 
Federal, State, local, and foreign govern-
ment agencies; and 
‘‘(iii) other commercially and publicly 
available information. 
‘‘(B) SPECIFIC FUNCTIONS.—The Recovery 
Operations Center shall be designed and oper-
ated to carry out the following functions: 
‘‘(i) Combine information described in 
subsection (b)(1) with other compilations 
of information, including those listed in 
subparagraph (A). 
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‘‘(ii) Permit agencies, in accordance 
with applicable law, to detect and reme-
diate 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 re-
porting required of recipients of Federal funds by 
consolidating and automating financial reporting re-
quirements 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; 
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(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
REQUIRE-
MENTS.—Each recipient of Federal funds participating in 
the pilot program shall submit to the Recovery Account-
ability and Transparency Board reports on the finances 
of the selected Federal awards. 
(d) PUBLICATION OF INFORMATION.—All the infor-
mation collected by the Recovery Accountability and 
Transparency Board under the pilot program shall be 
made publicly available and searchable on the website es-
tablished under section 2 of the Federal Funding Account-
ability and Transparency Act of 2006 (31 U.S.C. 6101 
note). 
(e) TERMINATION.—The pilot program shall termi-
nate on the date that is 3 years after the date on which 
the Recovery Accountability and Transparency Board es-
tablishes the pilot program. 
(f) REPORT TO CONGRESS.—Not later than 90 days 
after the date on which the pilot program terminates 
under subsection (e), the Recovery Accountability and 
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