SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Taxpayers Right-To- 
Know Act’’. 
SEC. 2. INVENTORY OF GOVERNMENT PROGRAMS. 
(a) IN GENERAL.—Section 1122(a) of title 31, 
United States Code, is amended— 
(1) by redesignating paragraphs (1) and (2) as 
paragraphs (2) and (3), respectively; 
(2) by inserting before paragraph (2), as so re-
designated, the following: 
‘‘(1) DEFINITION OF PROGRAM.—For purposes 
of this subsection, the term ‘program’ means an or-
ganized set of activities by one or more agencies di-
rected toward a common purpose or goal.’’; 
(3) in paragraph (2), as so redesignated— 
(A) by striking ‘‘IN GENERAL.—Not later 
than October 1, 2012, the Office of Manage-
ment 
and 
Budget 
shall’’ 
and 
inserting 
‘‘WEBSITE
AND
PROGRAM
INVENTORY.—The 
Director of the Office of Management and 
Budget shall’’; 
(B) by striking subparagraph (C) and in-
serting the following: 
‘‘(C) include on the website— 
‘‘(i) a program inventory that shall 
identify each program of the Federal Gov-
ernment for which there is more than 
$1,000,000 in annual budget authority, 
which shall include— 
‘‘(I) any activity that is com-
monly referred to as a program by a 
Federal agency in communications 
with Congress, including any activity 
identified as a program in a budget 
request; 
‘‘(II) any activity that is com-
monly referred to as a program by a 
Federal agency in communications 
with the public, including each pro-
gram for which financial awards are 
made on a competitive basis; and 
‘‘(III) any activity referenced in 
law as a program after June 30, 
2019; and 
‘‘(ii) for each program identified in 
the program inventory, the information re-
quired under paragraph (3) or paragraph 
(4), as applicable.’’; 
(4) in paragraph (3), as so redesignated— 
(A) in the matter preceding subparagraph 
(A), by striking ‘‘INFORMATION.—Information
for each program described under paragraph 
(1)’’ and inserting ‘‘INFORMATION FOR LARGER 
PROGRAMS.—Information for each program 
identified in the program inventory required 
under paragraph (2) for which there is more 
than $10,000,000 in annual budget authority’’; 
(B) by striking subparagraph (C); 
(C) by redesignating subparagraph (B) as 
subparagraph (D); 
(D) by striking subparagraph (A) and in-
serting the following: 
‘‘(A) an identification of the program ac-
tivities that are aggregated, disaggregated, or 
consolidated as part of identifying programs; 
‘‘(B) for each program activity described in 
subparagraph (A), the amount of funding for 
the current fiscal year and previous 2 fiscal 
years; 
‘‘(C) an estimate of the amount of funding 
for the program;’’; 
(E) in subparagraph (D), as so redesig-
nated, by striking ‘‘and’’ at the end; and 
(F) by adding at the end the following:
‘‘(E) an identification of the statutes that 
authorize the program and any major regula-
tions specific to the program; 
‘‘(F) for any program that provides grants 
or other financial assistance to individuals or 
entities, for the most recent fiscal year— 
‘‘(i) a description of the individuals 
served by the program and beneficiaries 
who received financial assistance under the 
program, including an estimate of the 
number of individuals and beneficiaries, to 
the extent practicable; 
‘‘(ii) for each program for which the 
head of an agency determines it is not 
practicable to provide an estimate of the 
number of individuals and beneficiaries 
served by the program— 
‘‘(I) an explanation of why data 
regarding the number of such individ-
uals and beneficiaries cannot be pro-
vided; and 
‘‘(II) a discussion of the meas-
ures that could be taken to gather the 
data required to provide such an esti-
mate; and
‘‘(iii) a description of— 
‘‘(I) the Federal employees who 
administer the program, including the 
number of full-time equivalents with a 
pro rata estimate for full-time equiva-
lents associated with multiple pro-
grams; and 
‘‘(II) other individuals whose sal-
ary is paid in part or full by the Fed-
eral Government through a grant, 
contract, cooperative agreement, or 
another form of financial award or as-
sistance who administer or assist in 
any way in administering the pro-
gram, including the number of full- 
time equivalents, to the extent prac-
ticable; 
‘‘(G) links to any evaluation, assessment, 
or program performance reviews by the agency, 
an Inspector General, or the Government Ac-
countability Office (including program perform-
ance reports required under section 1116) re-
leased during the preceding 5 years; and 
‘‘(H) to the extent practicable, financial 
and other information for each program activity
required to be reported under the Federal 
Funding Accountability and Transparency Act 
of 2006 (31 U.S.C. 6101 note).’’; and 
(5) by adding at the end the following: 
‘‘(4) INFORMATION FOR SMALLER PROGRAMS.— 
Information for each program identified in the pro-
gram inventory required under paragraph (2) for 
which there is more than $1,000,000 and not more 
than $10,000,000 in annual budget authority shall, 
at a minimum, include— 
‘‘(A) an identification of the program ac-
tivities that are aggregated, disaggregated, or 
consolidated as part of identifying programs; 
‘‘(B) for each program activity described in 
subparagraph (A), the amount of funding for 
the current fiscal year and previous 2 fiscal 
years; 
‘‘(C) an identification of the statutes that 
authorize the program and any major regula-
tions specific to the program; 
‘‘(D) for any program that provides grants 
or other financial assistance to individuals or 
entities, a description of the individuals served 
by the program and beneficiaries who received
financial assistance under the program for the 
most recent fiscal year; and 
‘‘(E) links to any evaluation, assessment, 
or program performance reviews by the agency, 
an Inspector General, or the Government Ac-
countability Office (including program perform-
ance reports required under section 1116) re-
leased during the preceding 5 years. 
‘‘(5) ARCHIVING.—After the end of each fiscal 
year, the Director of the Office of Management and 
Budget shall archive and preserve the information 
included in the program inventory required under 
paragraph (2) relating to that fiscal year.’’. 
(b) EXPIRED GRANT FUNDING.—Not later than Feb-
ruary 1 of each fiscal year, the Director of the Office of 
Management and Budget shall publish on a public website 
the total amount of undisbursed grant funding remaining 
in grant accounts for which the period of availability to 
the grantee has expired. 
SEC. 3. GUIDANCE AND IMPLEMENTATION. 
(a) GUIDANCE.—Not later than June 30, 2018, the 
Director of the Office of Management and Budget— 
(1) shall prescribe guidance to implement this 
Act, and the amendments made by this Act;
(2) shall issue guidance to agencies to identify 
how the program activities used for reporting under 
the Federal Funding Accountability and Trans-
parency Act of 2006 (31 U.S.C. 6101 note) are as-
sociated with programs identified in the program in-
ventory required under section 1122(a)(2)(C)(i) of 
title 31, United States Code, as amended by sub-
section (a); 
(3) may issue guidance to agencies to ensure 
that the programs identified in the program inven-
tory required under section 1122(a)(2)(C)(i) of title 
31, United States Code, as amended by subsection 
(a), are presented at a similar level of detail across 
agencies and are not duplicative or overlapping; and 
(4) may, based on an analysis of the costs of 
implementation, and after submitting to Congress a 
notification of the action by the Director— 
(A) exempt from the requirements under 
section 1122(a) of title 31, United States Code, 
an agency that— 
(i) is not listed in section 901(b) of 
title 31, United States Code; and 
(ii) for the fiscal year during which 
the exemption is made, has budget author-
ity (as defined in section 3 of the Congres-
sional Budget Act of 1974 (2 U.S.C. 622)) 
of not more than $10,000,000; and 
(B) extend the implementation deadline 
under subsection (b) by not more than 1 year. 
(b) IMPLEMENTATION.—This Act, and the amend-
ments made by this Act, shall be implemented not later 
than June 30, 2019. 
SEC. 4. NO ADDITIONAL FUNDS AUTHORIZED. 
No additional funds are authorized to carry out the 
requirements of this Act and the amendments made by 
this Act. Such requirements shall be carried out using 
amounts otherwise authorized. 
Passed the House of Representatives January 11, 
2016. 
Attest: 
Clerk.
114TH CONGRESS 
2D SESSION 
H. R. 598 
AN ACT 
To provide taxpayers with an annual report dis-
closing the cost and performance of Government 
programs and areas of duplication among them, 
and for other purposes.