I 
111TH CONGRESS 
2D SESSION 
H. R. 5514 
To require State governments to submit fiscal accounting reports as a 
condition to the receipt of Federal financial assistance, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 10, 2010 
Mr. POSEY introduced the following bill; which was referred to the Committee 
on Oversight and Government Reform 
A BILL 
To require State governments to submit fiscal accounting 
reports as a condition to the receipt of Federal financial 
assistance, 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. 
This Act may be cited as the ‘‘National Activity 
Based Total Accountability Act of 2010’’. 
SEC. 2. FINDINGS AND PURPOSE. 
(a) FINDINGS.—The Congress finds as follows: 
(1) The Federal Government sends hundreds of 
billions of dollars to the States each and every year. 
VerDate Mar 15 2010 
23:38 Jun 11, 2010
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5514.IH
H5514
tjames on DSKG8SOYB1PROD with BILLS
(2) In Fiscal Year 2008, among the money sent 
to the States were $267 billion for health care, $53 
billion for transportation, $47 billion for housing 
and urban development, $36 billion for education, 
and $27 billion for agriculture. 
(3) States receive money from the Federal Gov-
ernment through grants, loans, loan guarantees, 
property, cooperative agreements, interest subsidies, 
insurance, food commodities, and direct appropria-
tions, among others means. 
(4) Every State spends money for common ac-
tivities such as health care, transportation, housing, 
education, agriculture and other issues, yet some 
States are more effective than others when spending 
these Federal taxpayer dollars. 
(5) Taxpayers, legislators, and agencies should 
be able to objectively and reliably share data com-
paring apples-to-apples performance measurements 
that identify what government does and what it real-
ly costs. 
(6) Activity-based total accountability will show 
which States are the most effective with taxpayer 
dollars and lead to competition among States. 
(7) States demonstrating that they are more ef-
ficient with tax dollars by having lower activity costs 
VerDate Mar 15 2010 
23:38 Jun 11, 2010
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5514.IH
H5514
tjames on DSKG8SOYB1PROD with BILLS
will serve as models for others to ensure that there 
is more accountability for how tax dollars are spent 
and to ensure that the taxpayer is getting the best 
value for their dollar. 
(b) PURPOSE.—The purpose of this Act is to improve 
the policymaking process and government accountability 
at the State level by requiring annual accountings from 
State governments in a format that uses total account-
ability measures, including unit-cost data. 
SEC. 3. STATE FISCAL ACCOUNTING REPORTS. 
(a) IN GENERAL.—Not later than 15 days before the 
end of a Federal fiscal year, each State government that 
receives Federal financial assistance in that Federal fiscal 
year shall submit a State fiscal accounting report for the 
Federal fiscal year to the Director of the Office of Man-
agement and Budget (hereinafter in this Act referred to 
as the ‘‘Director’’). 
(b) CONTENTS OF REPORT.—Each State fiscal ac-
counting report shall include— 
(1) a one-page summary that lists the total 
funding and expenditures of each budget entity of 
the State government; and 
(2) for each budget entity of the State govern-
ment, a unit-cost summary for the Federal fiscal 
year. 
VerDate Mar 15 2010 
23:38 Jun 11, 2010
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5514.IH
H5514
tjames on DSKG8SOYB1PROD with BILLS
(c) PUBLICATION OF REPORTS.—The Director shall 
publish each report received under this section on an 
Internet Web site of the Director not later than 30 days 
after receiving that report. 
SEC. 4. STANDARDIZATION OF STATE FISCAL ACCOUNTING 
REPORTS. 
(a) STANDARDIZATION OF REPORTS.—The Director 
shall ensure that each State fiscal accounting report is in 
such standardized form as the Director may prescribe. 
Such form shall permit the comparison of the information 
contained in a State fiscal accounting report with the in-
formation contained in every other State fiscal accounting 
report. 
(b) INITIAL REPORTS.—Not later than 180 days 
after the date of enactment of this Act, each State govern-
ment that is required to submit a report under section 
3 shall submit to the Director a description of the pro-
grams and other activities carried out by each budget enti-
ty of that State government over that fiscal year, including 
such information on those programs or activities as the 
Director may require. 
(c) CLASSIFICATION SYSTEM.—Based on the descrip-
tions submitted under subsection (b) and on what the Di-
rector determines to be the most relevant data available 
VerDate Mar 15 2010 
23:38 Jun 11, 2010
Jkt 089200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5514.IH
H5514
tjames on DSKG8SOYB1PROD with BILLS