IB 
Union Calendar No. 193 
113TH CONGRESS 
1ST SESSION H. R. 2061 
[Report No. 113–270] 
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 
NOVEMBER 18, 2013 
Additional sponsors: Mr. RENACCI, Mr. CHAFFETZ, Mr. CONAWAY, Mr. 
FARENTHOLD, Mr. POLIS, Mr. CAMPBELL, Mr. MURPHY of Florida, Mr. 
QUIGLEY, and Mr. HONDA 
NOVEMBER 18, 2013 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on May 21, 2013] 
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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. 
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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. 
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 con-
tract, loan, and grant spending information to pro-
grams of Federal agencies in order to enable tax-
payers and policy makers to track Federal spending 
more effectively; 
(2) provide consistent, reliable, and searchable 
Government-wide spending data that is displayed ac-
curately for taxpayers and policy makers on 
USASpending.gov; 
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(3) analyze Federal spending data to proactively 
prevent waste, fraud, abuse, and improper payments; 
(4) simplify reporting for entities receiving Fed-
eral funds by streamlining reporting requirements 
and reducing compliance costs while improving trans-
parency; and 
(5) improve the quality of data submitted to 
USASpending.gov by holding Federal agencies ac-
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 amend-
ed— 
(1) in the section heading, by striking ‘‘FULL 
DISCLOSURE OF ENTITIES RECEIVING FEDERAL 
FUNDING’’ and inserting ‘‘DISCLOSURE OF FED-
ERAL 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 fol-
lowing new paragraph (2): 
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‘‘(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: 
‘‘(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 section 
1105(a) of title 31, United States Code, to the type 
of property or services purchased by the Federal Gov-
ernment. 
‘‘(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 
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(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-
retary of the Treasury’’ each place it ap-
pears; 
(ii) in subparagraph (F)— 
(I) in clause (i), by redesignating 
subclauses (I) and (II) as items (aa) 
and (bb), respectively; 
(II) by redesignating clauses (i) 
and (ii) as subclauses (I) and (II); and 
(III) by striking the period at the 
end of subclause (II) as so redesignated 
and inserting ‘‘; and’’; 
(iii) by redesignating subparagraphs 
(A) through (G) as clauses (i) through (vii), 
respectively, and adjusting the margin ac-
cordingly; 
(iv) by striking ‘‘for each Federal 
award—’’ and inserting the following: ‘‘for 
all Federal funds— 
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‘‘(A) for each Federal agency, component of 
a Federal agency, appropriations account, pro-
gram activity, and object class (including any 
subcomponent of an object class), and other ac-
counts 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 
(v) in subparagraph (B)(iii), as so des-
ignated by this subparagraph, by inserting 
‘‘, which shall be assigned a unique identi-
fier,’’ after ‘‘information on the award’’; 
(B) in paragraph (3)— 
(i) by striking ‘‘The Director of the Of-
fice of Management and Budget’’ and in-
serting ‘‘The Secretary of the Treasury’’; 
and 
(ii) by striking ‘‘the Director’’ and in-
serting ‘‘the Secretary’’; 
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(C) in paragraph (4)— 
(i) by striking ‘‘the Director of the Of-
fice of Management and Budget’’ and in-
serting ‘‘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 stand-
ards established under subsection (e) to all data col-
lection, data dissemination, and data publication re-
quired under this section. 
‘‘(6) DATA FEED TO RECOVERY ACCOUNTABILITY 
AND
TRANSPARENCY
BOARD.—The Secretary of the 
Treasury shall provide the data described in para-
graph (1) to the Recovery Accountability and Trans-
parency Board so that it can be included in the Re-
covery 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 
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Automation Manager and Financial Infor-
mation Repository and other data or data-
bases from the Department of the Treasury, 
the MAX Information System of the Office 
of Management and Budget, and other data 
from Federal agencies collected and identi-
fied by the Office of Management and Budg-
et’’; 
(ii) in subparagraph (B), by adding 
‘‘and’’ at the end; and 
(iii) by adding at the end the fol-
lowing: 
‘‘(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)— 
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(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 following: 
‘‘(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; 
(ii) by striking ‘‘subsection (a)(2)(A)(i) 
and 
those 
described 
in 
subsection 
(a)(2)(A)(ii)’’ and inserting ‘‘subsection 
(a)(3)(A)(i) and those described in sub-
section (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.’’; 
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(5) by redesignating subsections (e), (f), and (g) 
as subsections (i), (j), and (k), respectively; and 
(6) by inserting after subsection (d) the following 
new subsections: 
‘‘(e) DEPARTMENT OF THE TREASURY REQUIREMENTS 
FOR DATA STANDARDS.— 
‘‘(1) IN GENERAL.—The Secretary of the Treas-
ury, in consultation with the Director of the Office of 
Management and Budget, the Administrator of Gen-
eral Services, and the heads of Federal agencies, shall 
establish Government-wide financial data standards 
for Federal funds, which shall— 
‘‘(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 re-
ceiving 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 defined 
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