is consistent and comparable across report-
ing situations; 
‘‘(v) establish, for each data point, a 
standard method of conveying the reporting 
period, reporting entity, unit of measure, 
and other associated attributes; and 
‘‘(vi) 
incorporate 
nonproprietary 
standards in effect on the date of enactment 
of the Digital Accountability and Trans-
parency Act of 2013. 
‘‘(2) DEADLINES.— 
‘‘(A) GUIDANCE.—The Secretary of the 
Treasury, in consultation with the Director of 
the Office of Management and Budget, shall issue 
guidance on the data standards established under 
paragraph (1) to Federal agencies not later than 
1 year after the date of enactment of the Digital 
Accountability and Transparency Act of 2013. 
‘‘(B) WEBSITE.—Not later than 1 year after 
the date on which the guidance under clause (i) 
is issued, the Secretary of the Treasury shall en-
sure that the website required under this section 
makes data publicly available in accordance 
with the data standards established under para-
graph (1). 
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‘‘(C) AGENCIES.—Not later than 180 days 
after the date on which the guidance under sub-
paragraph (A) is issued, each Federal agency 
shall collect, report, and maintain data in ac-
cordance with the data standards established 
under paragraph (1). 
‘‘(3) CONSULTATION.—The Secretary of the 
Treasury shall consult with public and private stake-
holders in establishing data standards under this sub-
section. 
‘‘(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 con-
solidate financial reporting and reduce duplicative fi-
nancial reporting and compliance costs for recipients; 
‘‘(2) request input from Federal award recipients 
to reduce duplicative financial reporting, especially 
from State and local governments and institutions of 
higher education; 
‘‘(3) not later than 1 year after the date of enact-
ment of the Digital Accountability and Transparency 
Act of 2013, provide guidance to the heads of Federal 
agencies regarding how to simplify the reporting re-
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quirements for Federal award recipients to consoli-
date financial reporting, reduce duplicative reporting, 
and reduce compliance costs, as appropriate; 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 re-
garding any legislative action required to consolidate, 
streamline, or reduce the cost of reporting require-
ments 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 Fed-
eral agency, in consultation with the Comptroller 
General of the United States, shall review a sampling 
of the data submitted under this Act by the agency, 
and shall submit to Congress and make publicly 
available a report on the completeness, timeliness, 
quality, and accuracy of the data sampled and the 
implementation and use of consistent data standards 
by the Federal agency. 
‘‘(2) COMPTROLLER GENERAL.— 
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‘‘(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 re-
view of the reports submitted under paragraph 
(1), the Comptroller General of the United States 
shall submit to Congress and make publicly 
available a report on the completeness, timeli-
ness, quality, and accuracy of the data submitted 
under this Act by each Federal 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 rank-
ing of Federal agencies regarding data quality, 
accuracy, and compliance with this Act. 
‘‘(h) RECOVERY ACCOUNTABILITY AND TRANSPARENCY 
BOARD.— 
‘‘(1) RESOURCES AND MECHANISMS.—The Recov-
ery Accountability and Transparency Board shall de-
velop and test information technology resources and 
oversight mechanisms to enhance the transparency of 
and detect and remediate waste, fraud, and abuse in 
Federal spending for Inspectors General. 
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‘‘(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 Fed-
eral funds to provide support for Inspectors General. 
‘‘(3) RECOVERY OPERATIONS CENTER.—The Re-
covery Accountability and Transparency Board shall 
establish and maintain a Recovery Operations Center 
as a government-wide Internet-based data access sys-
tem to carry out the functions described in paragraph 
(4). 
‘‘(4) FUNCTIONS OF THE RECOVERY OPERATIONS 
CENTER.—The functions referred to in paragraph (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. 
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