IIB 
112TH CONGRESS 
2D SESSION 
H. R. 2146 
IN THE SENATE OF THE UNITED STATES 
APRIL 26, 2012 
Received; read twice and referred to the Committee on Homeland Security and 
Governmental Affairs 
AN ACT 
To amend title 31, United States Code, to require account-
ability and transparency 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, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Digital Accountability 
and Transparency Act of 2012’’ or the ‘‘DATA Act’’. 
SEC. 2. TABLE OF CONTENTS. 
The table of contents for this Act is as follows: 
Sec. 1. Short title. 
Sec. 2. Table of contents. 
Sec. 3. Definitions. 
TITLE I—ACCOUNTABILITY AND TRANSPARENCY IN FEDERAL 
SPENDING 
Sec. 101. General requirements for accountability and transparency in Federal 
spending. 
Sec. 102. Data standardization for accountability and transparency in Federal 
spending. 
Sec. 103. Amendments to the Federal Funding Accountability and Trans-
parency Act of 2006. 
Sec. 104. Effective date and deadlines for accountability and transparency in 
Federal spending. 
TITLE II—FEDERAL ACCOUNTABILITY AND SPENDING 
TRANSPARENCY COMMISSION 
Sec. 201. Federal Accountability and Spending Transparency Commission. 
Sec. 202. Conforming amendment relating to compensation of Chairman. 
Sec. 203. Conforming amendments related to Recovery Accountability and 
Transparency Board. 
TITLE III—ADDITIONAL PROVISIONS 
Sec. 301. Classified information. 
Sec. 302. Paperwork Reduction Act exemption. 
Sec. 303. Matching program exception for inspectors general. 
Sec. 304. Transfer of Consolidated Federal Funds Report. 
Sec. 305. Transfer of authority over Catalog of Federal Domestic Assistance to 
Commission. 
Sec. 306. Government Accountability Office Improvement. 
Sec. 307. Amendments to the Inspector General Act of 1978 and the Inspector 
General Reform Act of 2008. 
Sec. 308. Limits and transparency for travel and conference spending. 
Sec. 309. Effective date. 
SEC. 3. DEFINITIONS. 
In this Act: 
(1) The term ‘‘Commission’’ means the Federal 
Accountability and Spending Transparency Commis-
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sion established under subchapter III of chapter 36 
of title 31, United States Code, as added by this 
Act. 
(2) The term ‘‘Executive agency’’ has the 
meaning provided by section 105 of title 5, United 
States Code, except the term does not include the 
Government Accountability Office. 
TITLE I—ACCOUNTABILITY AND 
TRANSPARENCY IN FEDERAL 
SPENDING 
SEC. 101. GENERAL REQUIREMENTS FOR ACCOUNTABILITY 
AND TRANSPARENCY IN FEDERAL SPENDING. 
(a) IN GENERAL.—Subtitle III of title 31, United 
States Code, is amended by inserting after chapter 35 the 
following new chapter: 
‘‘CHAPTER 36—ACCOUNTABILITY AND 
TRANSPARENCY IN FEDERAL SPENDING 
‘‘SUBCHAPTER I—REPORTING REQUIREMENTS 
‘‘3601. Definitions. 
‘‘3602. Recipient reporting requirement. 
‘‘3603. Agency reporting requirement. 
‘‘3604. Treasury reporting requirement. 
‘‘3605. Exemptions from recipient reporting requirement. 
‘‘SUBCHAPTER II—DATA STANDARDIZATION 
‘‘3611. Data standardization for reporting information. 
‘‘3612. Full disclosure of information. 
‘‘3613. Federal accountability portal. 
‘‘3614. Agency responsibilities. 
‘‘3615. Consolidated financial reporting. 
‘‘3616. Office of Management and Budget responsibilities. 
‘‘3617. Treasury responsibilities. 
‘‘3618. General Services Administration responsibilities. 
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‘‘SUBCHAPTER III—FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY 
COMMISSION 
‘‘3621. Establishment. 
‘‘3622. Composition of the Commission. 
‘‘3623. Functions. 
‘‘3624. Powers. 
‘‘3625. Employment, personnel, and related authorities. 
‘‘3626. Transfer of certain personnel. 
‘‘3627. Advisory committee to Commission. 
‘‘3628. Authorization and availability of appropriations. 
‘‘3629. Sunset. 
‘‘SUBCHAPTER IV—GENERAL PROVISIONS 
‘‘3641. Independence of inspectors general. 
‘‘3642. Effective date. 
‘‘SUBCHAPTER I—REPORTING REQUIREMENTS 
‘‘§ 3601. Definitions 
‘‘In this chapter: 
‘‘(1) 
RECIPIENT.—The 
term 
‘recipient’ 
means— 
‘‘(A) any person that receives Federal 
funds pursuant to a Federal award, either di-
rectly or through a subgrant or subcontract at 
any tier; and 
‘‘(B) any State, local, or tribal govern-
ment, or any government corporation, that re-
ceives Federal funds pursuant to a Federal 
award, either directly or through a subgrant or 
subcontract at any tier. 
‘‘(2) FEDERAL
AWARD.—The term ‘Federal 
award’ means Federal financial assistance and ex-
penditures that— 
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‘‘(A) include grants, subgrants, loans, 
awards, cooperative agreements, agreements en-
tered into under other transactional authority, 
and other forms of financial assistance; and 
‘‘(B) include contracts, subcontracts, pur-
chase orders, task orders, and delivery orders. 
‘‘(3) COMMISSION.—The term ‘Commission’ 
means the Federal Accountability and Spending 
Transparency Commission established under sub-
chapter III of this chapter, or any successor entity 
to the Federal Accountability and Spending Trans-
parency Commission. 
‘‘(4) CHAIRMAN.—The term ‘Chairman’ means 
the Chairman of the Federal Accountability and 
Spending Transparency Commission. 
‘‘(5) EXECUTIVE AGENCY.—The term ‘Execu-
tive agency’ has the meaning provided by section 
105 of title 5, except the term does not include the 
Government Accountability Office. 
‘‘(6) FOREIGN
CORRUPT
PRACTICES
ACT
OF 
1977.—The term ‘Foreign Corrupt Practices Act of 
1977’ means— 
‘‘(A) section 30A of the Securities Ex-
change Act of 1934 (15 U.S.C. 78dd–1); and 
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‘‘(B) sections 104 and 104A of the For-
eign Corrupt Practices Act (15 U.S.C. 78dd–2). 
‘‘§ 3602. Recipient reporting requirement 
‘‘(a) REQUIREMENT.—Each recipient shall report to 
the Commission each receipt and use of Federal funds 
pursuant to a Federal award. 
‘‘(b) CHARACTERISTICS OF REPORTS.— 
‘‘(1) FREQUENCY OF REPORTS.— 
‘‘(A) IN GENERAL.—The Commission shall 
designate, by rule, the frequency of reports to 
be submitted by recipients under subsection (a), 
but the frequency shall not be less than once 
each quarter. 
‘‘(B) DEADLINES.—The Commission shall, 
by rule, specify deadlines by which a particular 
receipt or use of Federal funds must be re-
ported by a recipient under subsection (a). In 
specifying deadlines under this subparagraph, 
the Commission shall take into account the ca-
pabilities of the management and accounting 
systems and processes of recipients. The Com-
mission shall, by rule, provide for extensions of 
the deadlines specified under this subparagraph 
in cases of hardship or emergency. 
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‘‘(C) CONTINUOUS
OR
AUTOMATIC
RE-
PORTING.—To the extent practicable, the Com-
mission shall require continuous or automatic 
reporting for compliance with this section. 
‘‘(2) CONTENT OF REPORTS.—Each report sub-
mitted by a recipient under subsection (a) shall con-
tain the following information: 
‘‘(A) An identification of the recipient, in-
cluding the recipient’s name and location (in-
cluding city, county, State, congressional dis-
trict, and country), with location information 
provided in proper United States Postal Service 
standardized format, including ZIP+4, or prop-
er international postal service standardized for-
mat where applicable. 
‘‘(B) An identification of the recipient and 
the parent entity of the recipient, if the recipi-
ent is owned by another entity. 
‘‘(C) An identification of the Executive 
agency. 
‘‘(D) An identification of the Federal 
award. 
‘‘(E) If applicable, an identification of the 
program pursuant to which the Federal award 
was awarded. 
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‘‘(F) The total amount of Federal funds 
received from that Executive agency for the 
Federal award, during the period covered by the 
report. 
‘‘(G) The amount of Federal funds from 
the Federal award that were expended or obli-
gated by the recipient to projects or activities 
during the period covered by the report. 
‘‘(H) A list of all projects or activities for 
which Federal funds were expended or obli-
gated. 
‘‘(I) If the Federal award is a prime 
award, an identification of its immediate sub-
awards. 
‘‘(J) If the Federal award is a subaward, 
an identification of its immediate prime award. 
‘‘(K) Such additional information reason-
ably related to the receipt and use of Federal 
funds as the Commission shall, by rule, require. 
‘‘(3) USE OF DATA STANDARDS.—The reports 
submitted under this section shall use the common 
data elements and data reporting standards des-
ignated by the Commission under section 3611 of 
this title. 
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‘‘(c) FULFILLMENT OF REQUIREMENTS BY PRIME 
AWARDEES.—The Commission shall, by rule, permit 
prime awardees to fulfill the requirements of this section 
on behalf of subawardees, so long as all subaward tiers 
are reported. 
‘‘(d) GUIDANCE BY COMMISSION.—The Commission 
shall issue guidance to recipients on compliance with this 
section. 
‘‘(e) PREPOPULATION.—To the extent practicable, 
the Commission shall prepopulate its electronic systems 
for the submission of reports required by this section with 
data submitted to it by agencies under section 3603 of 
this title, and shall permit recipients either to confirm that 
prepopulated data is correct or, if it is incorrect, to make 
corrections. 
‘‘(f) REGISTRATION.—Recipients required to report 
information under subsection (a) shall register with the 
Central Contractor Registration database or complete 
such other registration requirements as the Commission 
shall, by rule, require. 
‘‘§ 3603. Agency reporting requirement 
‘‘(a) REQUIREMENT.—Each Executive agency shall 
report to the Commission all obligations and expenditures 
of Federal funds. 
‘‘(b) CHARACTERISTICS OF REPORTS.— 
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‘‘(1) FREQUENCY OF REPORTS.— 
‘‘(A) IN GENERAL.—The Commission shall 
designate, by rule, and after consultation with 
the Office of Management and Budget, the fre-
quency of reports to be submitted by agencies 
under subsection (a), but the frequency shall 
not be less than once each quarter. 
‘‘(B) DEADLINES.—The Commission shall, 
by rule, and after consultation with the Office 
of Management and Budget, specify the dead-
line by which an obligation or expenditure must 
be reported by an agency under subsection (a). 
‘‘(C) CONTINUOUS
OR
AUTOMATIC
RE-
PORTING.—To the extent practicable, the Com-
mission shall require continuous or automatic 
reporting for compliance with this section. 
‘‘(2) CONTENT OF REPORT.— 
‘‘(A) INFORMATION
RELATING
TO
FED-
ERAL AWARDS.—Each report submitted by an 
Executive agency under subsection (a) that re-
lates to a Federal award shall contain the fol-
lowing information for that Federal award: 
‘‘(i) An identification of the recipient, 
including the recipient’s name and location 
(including city, State, congressional dis-
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trict, and country), with location informa-
tion provided in proper United States 
Postal Service standardized format, includ-
ing ZIP+4, or proper international postal 
service standardized format where applica-
ble. 
‘‘(ii) An identification of the recipient 
and the parent entity of the recipient, 
should the entity be owned by another enti-
ty. 
‘‘(iii) An identification of the Execu-
tive agency. 
‘‘(iv) An identification of the Federal 
award. 
‘‘(v) If applicable, an identification of 
the program pursuant to which the Fed-
eral award was awarded. 
‘‘(vi) If necessary, the total amount of 
the award. 
‘‘(vii) The total amount of Federal 
funds received by the recipient from the 
Executive agency for the Federal award, 
during the period covered by the report. 
‘‘(viii) Information on the award, in-
cluding transaction type, funding agency, 
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the North American Industry Classification 
System code or Catalog of Federal Domes-
tic Assistance number (if applicable), the 
program source, and an award title de-
scriptive of the purpose of each funding ac-
tion. 
‘‘(ix) Such additional information rea-
sonably related to the Federal award as 
the Commission shall, by rule, require. 
‘‘(B) INFORMATION
NOT
RELATING
TO 
FEDERAL AWARDS.—The content of each report 
submitted by an Executive agency under sub-
section (a) that does not relate to a Federal 
award shall be designated by the Commission, 
by rule, and after consultation with the Office 
of Management and Budget. 
‘‘(C) IDENTIFICATION INFORMATION.—To 
the extent practicable, reports submitted by 
agencies under subsection (a) shall identify the 
programs, budget functions, Treasury accounts, 
and appropriations categories pursuant to 
which Federal funds are obligated or expended. 
‘‘(D) USE OF OTHER REPORTING INFOR-
MATION.—To the extent practicable, the Com-
mission shall permit agencies to comply with 
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subsection (a) by submitting the same informa-
tion that they submit or contribute for other 
governmentwide reporting requirements, includ-
ing the following: 
‘‘(i) For information about Federal 
awards— 
‘‘(I) 
the 
Federal 
assistance 
awards data system established pursu-
ant to section 6102a of title 31, 
United States Code; 
‘‘(II) the Federal procurement 
data system established pursuant to 
section 1122(a)(4) of title 41, United 
States Code; 
‘‘(III) the common application 
and reporting system established pur-
suant to section 6 of the Federal Fi-
nancial Assistance Management Im-
provement Act of 1999 (31 U.S.C. 
6101 note); or 
‘‘(IV) such systems as may be es-
tablished to replace or supplement the 
systems identified in this clause. 
‘‘(ii) For information about internal 
expenditures and accounting, the Federal 
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Agencies’ Centralized Trial-Balance Sys-
tems (FACTS I and FACTS II), the Gov-
ernmentwide Financial Report System 
(GFRS), the Intragovernmental Fiduciary 
Confirmation System (IFCS), or such sys-
tems as may be established to replace or 
supplement such systems. 
‘‘(3) USE OF DATA STANDARDS.—The reports 
submitted under this section shall use the common 
data elements and data reporting standards des-
ignated by the Commission under section 3611 of 
this title. 
‘‘(4) INFORMATION ALSO SUBJECT TO RECIPI-
ENT REPORTING REQUIREMENT.—In complying with 
this section, each Executive agency shall identify, to 
the extent practicable, Federal awards made by the 
agency that are subject to the recipient reporting re-
quirement of section 3602 of this title so that infor-
mation reported by recipients and information re-
ported by the agency can be directly compared. 
‘‘(c) GUIDANCE BY COMMISSION.—The Commission 
shall issue guidance to Executive agencies on compliance 
with this section. 
‘‘(d) COMMISSION TO MONITOR COMPLIANCE.—The 
Commission shall regularly report to Congress on each Ex-
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ecutive agency’s compliance with this section, including 
the timeliness, completeness, accuracy, and interoper-
ability of the data submitted by each Executive agency. 
The Commission shall make these reports publicly avail-
able contemporaneously online. 
‘‘§ 3604. Treasury reporting requirement 
‘‘(a) REQUIREMENT.—The Department of the Treas-
ury shall report to the Commission disbursements of Fed-
eral funds. 
‘‘(b) CHARACTERISTICS OF REPORTS.— 
‘‘(1) FREQUENCY OF REPORTS.— 
‘‘(A) IN GENERAL.—The Commission and 
the Secretary of the Treasury shall determine 
the frequency of reports submitted by the De-
partment of the Treasury under subsection (a), 
but the frequency shall not be less than once 
each quarter. 
‘‘(B) CONTINUOUS
OR
AUTOMATIC
RE-
PORTING.—To the extent practicable, the Com-
mission and the Department of the Treasury 
shall establish continuous or automatic report-
ing for compliance with this section. 
‘‘(2) CONTENT OF REPORT.— 
‘‘(A) The Commission and the Secretary of 
the Treasury shall determine the content of re-
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ports submitted by the Department of the 
Treasury under subsection (a). 
‘‘(B) To the extent practicable, reports 
submitted by the Department of the Treasury 
under subsection (a) shall identify the pro-
grams, budget functions, Treasury accounts, 
and appropriations categories pursuant to 
which Federal funds are disbursed. 
‘‘(3) USE OF DATA STANDARDS.—The reports 
submitted under this section shall use the common 
data elements and data reporting standards des-
ignated by the Commission under section 3611 of 
this title. 
‘‘(c) COMMISSION TO MONITOR COMPLIANCE.—The 
Commission shall regularly submit to Congress reports on 
compliance by the Department of the Treasury with this 
section, including the timeliness, completeness, accuracy, 
and interoperability of the data submitted. The Commis-
sion shall make all reports submitted under this subsection 
publicly available contemporaneously online. 
‘‘§ 3605. Exemptions from recipient reporting require-
ment 
‘‘(a) EXEMPTION.—A recipient is exempt from the 
reporting requirement of section 3602 of this title with 
respect to funds received pursuant to a Federal award if— 
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‘‘(1) the recipient is an individual; and 
‘‘(2) either— 
‘‘(A) the total amount of Federal funds re-
ceived by the recipient does not exceed 
$100,000 in the current calendar year or fiscal 
year; or 
‘‘(B) no transaction in which the recipient 
has received Federal funds during the current 
calendar year or fiscal year has exceeded 
$24,999. 
‘‘(b) AUTHORITY TO GRANT ADDITIONAL EXEMP-
TIONS.—The Commission may, by rule, grant additional 
exemptions under this section for classes or categories of 
recipients. 
‘‘(c) ADJUSTMENT FOR INFLATION.—The Commis-
sion shall, by rule, provide for an adjustment of the dollar 
thresholds specified in subsection (a)(2) to maintain the 
constant dollar value of the threshold.’’. 
(b) CLERICAL AMENDMENT.—The table of chapters 
at the beginning of subtitle III of title 31, United States 
Code, is amended by inserting after the item relating to 
chapter 35 the following new item: 
‘‘36. Accountability and Transparency in Federal Spend-
ing ................................................................................ 3601’’. 
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SEC. 102. DATA STANDARDIZATION FOR ACCOUNTABILITY 
AND TRANSPARENCY IN FEDERAL SPENDING. 
Chapter 36 of title 31, United States Code, as added 
by section 101, is amended by adding at the end the fol-
lowing new subchapter: 
‘‘SUBCHAPTER II—DATA STANDARDIZATION 
‘‘§ 3611. Data standardization for reporting informa-
tion 
‘‘(a) COMMON DATA ELEMENTS.— 
‘‘(1) REQUIREMENT.—The Commission shall, 
by rule, designate common data elements, such as 
codes, identifiers, and fields, for information re-
quired to be reported by recipients and agencies 
under this chapter, including identifiers for recipi-
ents, awards, and agencies. 
‘‘(2) CHARACTERISTICS OF COMMON DATA ELE-
MENTS.—The common data elements designated 
under this subsection shall, to the extent practicable, 
be nonproprietary. 
‘‘(3) EXISTING COMMON DATA ELEMENTS.—In 
designating common data elements under this sub-
section, the Commission shall, to the extent prac-
ticable, ensure interoperability and incorporate the 
following: 
‘‘(A) Common data elements developed and 
maintained by an international voluntary con-
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sensus standards body, as defined by the Office 
of Management and Budget, such as the Inter-
national Organization for Standardization. 
‘‘(B) Common data elements developed and 
maintained by intragovernmental partnerships, 
such as the National Information Exchange 
Model. 
‘‘(C) Common data elements developed and 
maintained by Federal entities with authority 
over contracting and financial assistance, such 
as the Federal Acquisition Regulatory Council. 
‘‘(D) Common data elements developed 
and maintained by accounting standards orga-
nizations. 
‘‘(b) DATA REPORTING STANDARDS.— 
‘‘(1) REQUIREMENT.—The Commission shall, 
by rule, designate data reporting standards to gov-
ern the reporting required to be performed by recipi-
ents and agencies under this title. 
‘‘(2) CHARACTERISTICS
OF
DATA
REPORTING 
STANDARDS.—The data reporting standards des-
ignated under this subsection shall, to the extent 
practicable— 
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‘‘(A) incorporate a widely accepted, non-
proprietary, searchable, platform-independent 
computer-readable format; 
‘‘(B) be consistent with and implement ap-
plicable accounting principles; and 
‘‘(C) be capable of being continually up-
graded as necessary. 
‘‘(3) 
EXISTING
DATA
REPORTING
STAND-
ARDS.—In designating reporting standards under 
this subsection, the Commission shall, to the extent 
practicable, 
incorporate 
existing 
nonproprietary 
standards, such as the eXtensible Business Report-
ing Language (XBRL). 
‘‘§ 3612. Full disclosure of information 
‘‘The Commission shall publish online all information 
submitted by recipients and agencies pursuant to sections 
3602, 3603, and 3604 of this title in accordance with the 
Federal Funding Accountability and Transparency Act of 
2006 (31 U.S.C. 6101 note). 
‘‘§ 3613. Federal accountability portal 
‘‘(a) REQUIREMENT.—The Commission shall estab-
lish and maintain a government-wide Internet-based data 
access system, to be known as a ‘Federal accountability 
portal’, to carry out the functions described in subsection 
(b). 
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‘‘(b) FUNCTIONS.— 
‘‘(1) IN GENERAL.—The Federal accountability 
portal shall incorporate— 
‘‘(A) information submitted by recipients 
and agencies under sections 3602, 3603, and 
3604 of this title; 
‘‘(B) other information maintained by Fed-
eral, State, local, and foreign government agen-
cies; and 
‘‘(C) other commercially and publicly avail-
able information. 
‘‘(2) SPECIFIC
FUNCTIONS.—The Federal ac-
countability portal shall be designed and operated to 
carry out the following functions: 
‘‘(A) Combine information submitted by 
recipients and agencies under sections 3602, 
3603, and 3604 of this title with other compila-
tions of information, including those listed in 
paragraph (1). 
‘‘(B) Permit Executive agencies, in accord-
ance with applicable law, to verify the eligibility 
and responsibility of recipients and potential re-
cipients with respect to the receipt and use of 
Federal funds. 
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‘‘(C) Permit Executive agencies, inspectors 
general, law enforcement agencies, and appro-
priate State authorities, in accordance with ap-
plicable law, to track Federal awards and re-
cipients to detect and prevent waste, fraud, and 
abuse. 
‘‘(D) Serve as the primary accountability 
portal for the entire Federal Government. 
‘‘(c) GUIDANCE BY COMMISSION.—The Commission 
shall issue guidance on the use of and access to the Fed-
eral accountability portal. 
‘‘§ 3614. Agency responsibilities 
‘‘(a) REQUIREMENT.—As a condition of receipt of 
Federal funds of an Executive agency pursuant to any 
Federal award, the Executive agency shall require any re-
cipient of such funds to provide the information required 
under section 3602 of this title. 
‘‘(b) PENALTIES
FOR
RECIPIENT
NONCOMPLI-
ANCE.— 
‘‘(1) IN GENERAL.—The head of an Executive 
agency may impose a civil penalty in an amount not 
more than $250,000 on a recipient of Federal funds 
from that Executive agency that does not provide 
the information required under section 3602 of this 
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title or provides information that contains a material 
omission or misstatement. 
‘‘(2) NONPRECLUSION.—The imposition of a 
civil penalty under this subsection does not preclude 
any other criminal or civil statutory, common law, or 
administrative remedy that is available by law to the 
United States or any other person. Any amounts re-
ceived from a civil penalty under this subsection 
shall be deposited in the Treasury of the United 
States to the credit of the appropriation or appro-
priations from which the award is made. 
‘‘(3) NOTIFICATION.—The head of an Executive 
agency shall provide a written notification to a re-
cipient that fails to provide the information required 
under section 3602 of this title or provides informa-
tion 
that 
contains 
a 
material 
omission 
or 
misstatement. Such notification shall provide the re-
cipient with information on how to comply with the 
requirements of such section 3602 and notice of the 
penalties for failing to do so. The head of the Execu-
tive agency may not impose a civil penalty under 
paragraph (1) until 60 days after the date of the no-
tification. 
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‘‘(c) COMPLIANCE WITH COMMISSION GUIDANCE.— 
Executive agencies shall comply with the instructions and 
guidance issued by the Commission under this Act. 
‘‘(d) INFORMATION AND ASSISTANCE.— 
‘‘(1) IN GENERAL.—Upon request of the Com-
mission for information or assistance from any Ex-
ecutive agency or other entity of the Federal Gov-
ernment, the head of such entity shall, insofar as is 
practicable and not in contravention of any existing 
law, furnish such information or assistance to the 
Commission, or an authorized designee. 
‘‘(2) REPORT OF REFUSALS.—Whenever infor-
mation or assistance requested by the Commission 
is, in the judgment of the Commission, unreasonably 
refused or not provided, the Commission shall report 
the circumstances to Congress. 
‘‘(e) REQUIREMENT TO USE COMMON DATA ELE-
MENTS AND DATA REPORTING STANDARDS.—After the 
Commission designates any common data element or data 
reporting standard under section 3611 of this title, each 
Executive agency shall issue guidance that requires every 
recipient of Federal funds under any of its Federal awards 
to use that common data element or data reporting stand-
ard for any information reported to that Executive agency 
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to which the common data element or data reporting 
standard is applicable. 
‘‘(f) PREPOPULATION.—To the extent practicable, 
each Executive agency shall use data from the website 
maintained by the Commission under the Federal Funding 
Accountability and Transparency Act of 2006 (31 U.S.C. 
6101 note) to prepopulate any electronic systems main-
tained by that agency for the submission of reports on 
the receipt and use of Federal funds distributed by that 
agency. 
‘‘§ 3615. Consolidated financial reporting 
‘‘(a) REPORT IDENTIFYING RECIPIENT FINANCIAL 
REPORTING REQUIREMENTS TO BE CONSOLIDATED.—In 
consultation with the Office of Management and Budget, 
each Executive agency shall, not later than two years after 
the effective date of this chapter, submit to the President, 
Congress, and the Commission a report that— 
‘‘(1) describes any agency-specific financial re-
porting requirements for recipients of Federal funds 
pursuant to a Federal award from the agency; 
‘‘(2) identifies every element of information that 
such recipients must regularly submit to the agency 
pursuant to such requirements; and 
‘‘(3) for each element so identified, identifies 
whether that element or a similar element is already 
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being reported to the Commission by such recipients 
under this title. 
‘‘(b) DATE CERTAIN THAT RECIPIENTS MAY USE 
CONSOLIDATED FINANCIAL REPORTING.—Beginning on 
the date that is three years after the effective date of this 
chapter, recipients of Federal funds are deemed to have 
satisfied the agency-specific financial reporting require-
ments identified in the reports required by subsection (a) 
by transmitting the same information to the Commission, 
in a manner prescribed by the Commission. 
‘‘(c) RECIPIENT NOTIFICATION.—After an Executive 
agency has submitted its report under subsection (a), the 
Executive agency shall issue guidance notifying recipients 
of Federal funds under its awards that they may, as of 
the date that is three years after the effective date of this 
chapter, satisfy those agency-specific financial reporting 
requirements identified by the agency in its report re-
quired under subsection (a) by reporting the same infor-
mation to the Commission only. 
‘‘(d) COMMISSION RESPONSIBILITIES.— 
‘‘(1) After an Executive agency submits its re-
port under subsection (a), the Commission shall pro-
mulgate rules describing the manner in which the 
agency-specific 
financial 
reporting 
requirements 
identified in the report may be met by recipients of 
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Federal funds from that agency through reporting to 
the Commission only. 
‘‘(2) Upon receipt of agency-specific financial 
reporting information as described under this sec-
tion, the Commission shall immediately make such 
information available to the Executive agency to 
which the information had previously been required 
to be submitted. 
‘‘§ 3616. Office of Management and Budget respon-
sibilities 
‘‘After the Commission designates any common data 
element or data reporting standard under section 3611 of 
this title, the Director of the Office of Management and 
Budget shall issue guidance that requires Executive agen-
cies to use that common data element or data reporting 
standard for any information reported by Executive agen-
cies to the Office of Management and Budget to which 
the common data element or data reporting standard is 
applicable. 
‘‘§ 3617. Treasury responsibilities 
‘‘After the Commission designates any common data 
element or data reporting standard under section 3611 of 
this title, the Secretary of the Treasury shall issue guid-
ance that requires Executive agencies to use that common 
data element or data reporting standard for any informa-
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tion reported by Executive agencies to the Department of 
the Treasury to which the common data element or data 
reporting standard is applicable. 
‘‘§ 3618. General Services Administration responsibil-
ities 
‘‘After the Commission designates any common data 
element or data reporting standard under section 3611 of 
this title, the Administrator of General Services shall 
apply that common data element or data reporting stand-
ard for any information contained in acquisition-related 
databases maintained by the General Services Administra-
tion to which the common data element or data reporting 
standard is applicable.’’. 
SEC. 103. AMENDMENTS TO THE FEDERAL FUNDING AC-
COUNTABILITY AND TRANSPARENCY ACT OF 
2006. 
(a) 
ADDITIONAL
REQUIREMENTS
FOR 
USASPENDING.GOV.—Section 2(c) of the Federal Fund-
ing Accountability and Transparency Act of 2006 (31 
U.S.C. 6101 note) is amended— 
(1) by striking paragraphs (1) and (2); 
(2) by redesignating paragraphs (3), (4), and 
(5) as paragraphs (1), (2), and (3), respectively; and 
(3) by adding at the end the following new 
paragraphs: 
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‘‘(4) shall, to the extent practicable, publish 
data under this section in a manner that complies 
with applicable principles and best practices in the 
private sector for the publication of open government 
data; 
‘‘(5) shall serve as a public portal for Federal 
financial information, including information con-
cerning all Federal awards and information con-
cerning the expenditure of all Federal funds; 
‘‘(6) shall— 
‘‘(A) make available all information pub-
lished under subsections (b), (c), and (d) in a 
reasonably timely manner; 
‘‘(B) make available all information pub-
lished under subsections (b), (c), and (d), using 
the common data elements and data reporting 
standards designated by the Commission under 
section 3611 of title 31, United States Code; 
‘‘(C) make available all information pub-
lished under subsections (b), (c), and (d) with-
out charge, license, or registration requirement; 
‘‘(D) permit all information published 
under subsections (b), (c), and (d) to be 
searched and aggregated; 
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‘‘(E) permit all information published 
under subsections (b), (c), and (d) to be 
downloaded, including downloaded in bulk; 
‘‘(F) to the extent practicable, disseminate 
information published under subsections (b), 
(c), and (d) via automatic electronic means; 
‘‘(G) to the extent practicable, permit in-
formation published under subsections (b), (c), 
and (d) to be freely shared by the public, such 
as by social media; and 
‘‘(H) to the extent practicable, use perma-
nent uniform resource locators for information 
published under subsections (b), (c), and (d).’’. 
(b) REQUIREMENT
TO REPORT ALL DATA SUB-
MITTED UNDER DATA ACT AND CHAPTER 61 OF TITLE 
31 ON USASPENDING.GOV.—Section 2 of the Federal 
Funding Accountability and Transparency Act of 2006 
(31 U.S.C. 6101 note), as amended by subsection (a), is 
further amended— 
(1) by striking subsections (d) and (e); 
(2) by redesignating subsection (c) as sub-
section (e); and 
(3) by inserting after subsection (b) the fol-
lowing new subsections (c) and (d): 
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‘‘(c) FULL
DISCLOSURE
OF
DATA
SUBMITTED 
UNDER
THE DIGITAL ACCOUNTABILITY
AND TRANS-
PARENCY ACT OF 2012.— 
‘‘(1) REQUIREMENT.—The Commission shall 
publish on the website established under this section 
all information submitted by recipients and agencies 
pursuant to sections 3602, 3603, and 3604 of title 
31, United States Code, as added by the Digital Ac-
countability and Transparency Act of 2012. 
‘‘(2) AGGREGATION OF INFORMATION THAT IS 
EXEMPT
FROM
RECIPIENT
REPORTING
REQUIRE-
MENT.—The Commission shall publish, online and in 
the aggregate, information that is exempt from re-
cipient reporting under section 3605 of such title 
but that is reported by an Executive agency under 
section 3603 of such title in the aggregate. 
‘‘(d) FULL
DISCLOSURE
OF
INFORMATION
RE-
QUIRED BY CHAPTER 61 OF TITLE 31.—The Commission 
shall publish on the website established under this section 
all information contained in the information system re-
quired under section 6103 of title 31, United States 
Code.’’. 
(c) ADDITIONAL DEFINITIONS.—Subsection 2(a) of 
the Federal Funding Accountability and Transparency 
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Act of 2006 (31 U.S.C. 6101 note) is amended by adding 
at the end the following: 
‘‘(4) 
RECIPIENT.—The 
term 
‘recipient’ 
means— 
‘‘(A) any person that receives Federal 
funds pursuant to a Federal award, either di-
rectly or through a subgrant or subcontract at 
any tier; and 
‘‘(B) any State, local, or tribal govern-
ment, or any government corporation, that re-
ceives Federal funds pursuant to a Federal 
award, either directly or through a subgrant or 
subcontract at any tier. 
‘‘(5) COMMISSION.—The term ‘Commission’ 
means the Federal Accountability and Spending 
Transparency Commission established under sub-
chapter III of chapter 36 of title 31, United States 
Code, or any successor entity to the Federal Ac-
countability and Spending Transparency Commis-
sion.’’. 
(d) NEW TECHNOLOGIES.—Section 2(f) of the Fed-
eral Funding Accountability and Transparency Act of 
2006 is amended— 
(1) by striking ‘‘Nothing’’ and inserting the fol-
lowing: 
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‘‘(1) ACCESS TO OTHER DATA.—Nothing’’; and 
(2) by adding at the end the following new 
paragraph: 
‘‘(2) NEW
TECHNOLOGIES.—Nothing in this 
Act shall prohibit the Commission from complying 
with the requirements of this section using such new 
technologies as may replace websites for data publi-
cation and dissemination.’’. 
(e) CONFORMING AMENDMENTS TO REPLACE OMB 
WITH
COMMISSION
FOR
MANAGEMENT
OF 
USASPENDING.GOV.—Section 2 of such Act (31 U.S.C. 
6101 note) is further amended— 
(1) in subsection (b), by striking ‘‘Office of 
Management and Budget’’ and inserting ‘‘Commis-
sion’’ both places it appears in paragraph (1); and 
(2) in subsection (g), by striking ‘‘Director of 
the Office of Management and Budget’’ and insert-
ing ‘‘Commission’’ in paragraph (1) and in para-
graph (3). 
(f) REPEAL OF SUPERSEDED PROVISIONS.—Section 
2(b) of such Act (31 U.S.C. 6101 note) is further amend-
ed by striking paragraphs (3) and (4). 
(g) TECHNICAL AND CONFORMING AMENDMENTS.— 
Such Act (31 U.S.C. 6101 note) is further amended— 
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(1) in section 2(b), by striking ‘‘Not later than 
January 1, 2008, the’’ and inserting ‘‘The’’; and 
(2) in section 2(g)— 
(A) by striking ‘‘Committee on Govern-
ment Reform’’ and inserting ‘‘Committee on 
Oversight and Government Reform’’; and 
(B) in paragraph (2)— 
(i) by inserting ‘‘and’’ at the end of 
subparagraph (A); 
(ii) by striking ‘‘; and’’ at the end of 
subparagraph (B) and inserting a period; 
and 
(iii) by striking subparagraph (C). 
SEC. 104. EFFECTIVE DATE AND DEADLINES FOR ACCOUNT-
ABILITY AND TRANSPARENCY IN FEDERAL 
SPENDING. 
(a) EFFECTIVE DATE.—Chapter 36 of title 31, 
United States Code, as added by section 101, is further 
amended by adding at the end the following new sub-
chapter: 
‘‘SUBCHAPTER IV—GENERAL PROVISIONS 
‘‘§ 3641. Independence of inspectors general 
‘‘Nothing in this chapter shall affect the independent 
authority or discretion of an inspector general to deter-
mine whether or how to conduct an audit, investigation, 
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or any other function authorized by the Inspector General 
Act of 1978 (5 U.S.C. App.), or to disclose any informa-
tion relating to an audit or investigation. 
‘‘§ 3642. Effective date 
‘‘This chapter takes effect on the date of the enact-
ment of this chapter.’’. 
(b) DEADLINES FOR IMPLEMENTATION.— 
(1) DEADLINE FOR APPOINTMENT OF COMMIS-
SIONERS.—Within 60 days after the effective date of 
this Act, the President shall appoint Commissioners 
to the Commission under section 3622 of title 31, 
United States Code, as added by this Act. 
(2) COMMISSION DEADLINES.— 
(A) Within 60 days after the effective date 
of this Act, the Commission shall establish the 
committee required under section 3627 of title 
31, United States Code, as added by this Act. 
(B) Within 180 days after the effective 
date of this Act, the Commission shall— 
(i) promulgate rules and issue guid-
ance under sections 3602 and 3603 of title 
31, United States Code, as added by this 
Act; 
(ii) together with the Secretary of the 
Treasury, determine the frequency and 
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content of reports to be submitted to the 
Commission by the Department of the 
Treasury under section 3604 of such title, 
as so added; 
(iii) designate common data elements 
under section 3611(a) of such title and 
data reporting standards under section 
3611(b) of such title, as so added; and 
(iv) establish one or more websites 
under the Federal Funding Accountability 
and Transparency Act of 2006, as amend-
ed by this Act. 
(3) AGENCY AND DEPARTMENT DEADLINES.— 
(A) Within one year after the effective date 
of this Act, each Executive agency shall imple-
ment section 3614(a) of title 31, United States 
Code, as added by this Act. 
(B) Within two years after the Commission 
designates any common data element or data 
reporting standard under section 3611 of such 
title, as so added— 
(i) each Executive agency shall issue 
guidance under section 3614(e) of such 
title, as so added; 
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(ii) the Director of the Office of Man-
agement and Budget shall issue guidance 
under section 3615 of such title, as so 
added; and 
(iii) the Administrator of General 
Services shall take the actions required 
under section 3617 of such title, as so 
added. 
(4) TREASURY DEADLINES.— 
(A) Within 180 days after the effective 
date of this Act, the Secretary of the Treasury, 
together with the Commission, shall determine 
the frequency and content of reports to be sub-
mitted to the Commission by the Department of 
the Treasury under section 3604 of title 31, 
United States Code, as added by this Act. 
(B) Within 180 days after the Commission 
and the Secretary of the Treasury determine 
the frequency and content of reports to be sub-
mitted to the Commission by the Department of 
the Treasury under section 3604 of such title, 
as so added, the Department of the Treasury 
shall begin to submit such reports to the Com-
mission. 
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(C) Within two years after the Commission 
designates any common data element or data 
reporting standard under section 3611 of such 
title, as so added, the Secretary of the Treasury 
shall issue guidance under section 3616 of such 
title, as so added. 
(5) RECIPIENT
DEADLINES.—Notwithstanding 
any other provision of this Act or the amendments 
made by this Act, no recipient shall be required to 
comply with this Act or such amendments until 180 
days after the Commission has issued rules and 
guidance under section 3602 of title 31, United 
States Code, as added by this Act. 
(6) TRANSFER OF USASPENDING.GOV.—Within 
180 days after the effective date of this Act, the 
Commission and the Office of Management and 
Budget shall transfer the management and control 
of USASpending.gov from the Office of Management 
and Budget to the Commission, as required by the 
Federal Funding Accountability and Transparency 
Act of 2006, as amended by this Act. 
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TITLE II—FEDERAL ACCOUNT-
ABILITY 
AND 
SPENDING 
TRANSPARENCY COMMISSION 
SEC. 201. FEDERAL ACCOUNTABILITY AND SPENDING 
TRANSPARENCY COMMISSION. 
Chapter 36 of title 31, United States Code, as added 
by section 101, is further amended by inserting after sub-
chapter II the following new subchapter: 
‘‘SUBCHAPTER III—FEDERAL ACCOUNTABILITY 
AND SPENDING TRANSPARENCY COMMISSION 
‘‘§ 3621. Establishment 
‘‘(a) ESTABLISHMENT.—There is established the 
Federal Accountability and Spending Transparency Com-
mission as an independent agency in the Executive 
Branch. 
‘‘(b) FUNCTIONS AND POWERS TRANSFERRED.— 
‘‘(1) FUNCTIONS
TRANSFERRED.—Except as 
provided in this section, there are transferred to the 
Commission all functions of the Recovery Account-
ability and Transparency Board. 
‘‘(2) POWERS, AUTHORITIES, RIGHTS, AND DU-
TIES.—The Federal Accountability and Spending 
Transparency Commission shall succeed to all pow-
ers, authorities, rights, and duties that were vested 
in the Recovery Accountability and Transparency 
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Board on the day before the effective date of this 
chapter. 
‘‘§ 3622. Composition of the Commission 
‘‘(a) MEMBERS.— 
‘‘(1) IN GENERAL.—The Commission shall be 
composed of five Commissioners who shall be ap-
pointed by the President, by and with the consent of 
the Senate. 
‘‘(2) PARTY
AFFILIATION.—Not more than 
three of the members of the Commission shall be 
members of the same political party. 
‘‘(3) TERM.—Each Commissioner shall hold of-
fice for a term of five years and until a successor 
is appointed and has qualified, except that— 
‘‘(A) a Commissioner shall not so continue 
to serve beyond the expiration of the next ses-
sion of Congress subsequent to the expiration of 
such term of office; 
‘‘(B) any Commissioner appointed to fill a 
vacancy occurring prior to the expiration of the 
term for which that Commissioner’s predecessor 
was appointed shall be appointed for the re-
mainder of such term; and 
‘‘(C) the terms of office of the Commis-
sioners first taking office after the enactment of 
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this paragraph shall expire as designated by the 
President at the time of nomination, one at the 
end of one year, one at the end of two years, 
one at the end of three years, one at the end 
of four years, and one at the end of five years. 
‘‘(4) COMPENSATION.—An individual appointed 
to the Commission under this subsection shall be 
compensated at the rate of basic pay prescribed for 
level III of the Executive Schedule under section 
5314 of title 5. 
‘‘(b) CHAIRMAN.— 
‘‘(1) IN
GENERAL.—The President shall ap-
point, by and with the advice and consent of the 
Senate, a member of the Commission as Chairman, 
who shall serve as Chairman at the pleasure of the 
President. An individual may be appointed as Chair-
man at the same time that person is appointed as 
a Commissioner. At any time, the President may ap-
point, by and with the advise and consent of the 
Senate, a different Chairman, and the Commissioner 
previously appointed as Chairman may complete that 
Commissioner’s term as a Commissioner. 
‘‘(2) DUTIES.—The Chairman shall be the chief 
administrative officer of the Commission and shall 
preside at meetings of the Commission. 
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‘‘(3) POWERS AND FUNCTIONS.— 
‘‘(A) Except as otherwise provided in this 
paragraph and in section 3625 of this chapter, 
the executive and administrative functions of 
the Commission, including functions of the 
Commission with respect to the appointment 
and supervision of personnel employed under 
the Commission, the distribution of business 
among such personnel and among administra-
tive units of the Commission, and the use and 
expenditure of funds, according to budget cat-
egories, plans, programs, and priorities estab-
lished and approved by the Commission, shall 
be exercised solely by the Chairman. 
‘‘(B) In carrying out any of his functions 
under the provisions of this paragraph, the 
Chairman shall be governed by the general poli-
cies, plans, priorities, and budgets approved by 
the Commission and by such regulatory deci-
sions, findings, and determinations as the Com-
mission may by law be authorized to make. 
‘‘(C) The appointment by the Chairman of 
the heads of major administrative units under 
the Commission shall be subject to the approval 
of the Commission. 
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‘‘(D) Personnel employed regularly and full 
time in the immediate offices of Commissioners 
other than the Chairman shall not be affected 
by the provisions of this paragraph. 
‘‘(E) The Commission shall be responsible 
for the functions of revising budget estimates of 
the Commission and determining the distribu-
tion of appropriated funds according to major 
programs and purposes of the Commission. 
‘‘(F) The Chairman may authorize the per-
formance by any officer, employee, or adminis-
trative unit under the Chairman’s jurisdiction 
of any functions of the Chairman under this 
paragraph. 
‘‘(4) LIMITATION ON TERMS.—No person ap-
pointed as Chairman under this subsection shall 
serve as Chairman for more than 10 years, whether 
or not such service is consecutive. 
‘‘(5) INTERIM CHAIRMAN.—Upon the effective 
date of this chapter, the person serving as Chair-
person of the Recovery Accountability and Trans-
parency Board on the day before the effective date 
of this chapter shall serve as acting Chairman of the 
Commission until the President appoints a Chair-
man of the Commission pursuant to this subsection. 
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‘‘(c) VACANCIES.—A vacancy in the Commission shall 
not impair the right of the remaining Commissioners to 
exercise all the powers of the Commission. 
‘‘§ 3623. Functions 
‘‘(a) IN GENERAL.—The Commission shall— 
‘‘(1) be responsible for the collection, storage, 
and public disclosure of information about Federal 
spending; 
‘‘(2) serve as the authoritative government 
source for the information about Federal spending 
that it collects; and 
‘‘(3) coordinate and conduct oversight of Fed-
eral funds in order to prevent waste, fraud, and 
abuse. 
‘‘(b) SPECIFIC FUNCTIONS.—The functions of the 
Commission shall include each of the following: 
‘‘(1) Receiving, storing, and publicly dissemi-
nating all of the information that is reported to it 
under sections 3602, 3603, and 3604 of this title. 
‘‘(2) Reviewing whether reporting under section 
3602 of this title meets applicable standards and 
specifies the purpose of the Federal award and 
measures of performance. 
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‘‘(3) Identifying possible criminal activity and 
referring such matters to appropriate Federal, State, 
and local law enforcement authorities. 
‘‘(4) Supporting ongoing criminal investiga-
tions, prosecutions, and related proceedings. 
‘‘(5) Furnishing research, analytical, and infor-
mational services to Executive agencies, inspectors 
general, law enforcement agencies, and appropriate 
State authorities in the interest of detection, preven-
tion, and prosecution of waste, fraud, and abuse of 
Federal funds. 
‘‘(6) Regularly evaluating the quality of the 
data submitted to it under sections 3602, 3603, and 
3604 of this title. 
‘‘(7) Standardizing common data elements and 
data reporting standards to foster transparency and 
accountability for Federal spending, as required by 
section 3611 of this title. 
‘‘(8) Reviewing whether there are appropriate 
mechanisms for interagency collaboration relating to 
Federal funds, including coordinating and collabo-
rating to the extent practicable with the Council of 
the Inspectors General on Integrity and Efficiency 
established by section 11 of the Inspector General 
Act of 1978 (5 U.S.C. App.). 
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‘‘(9) Issuing a report in accordance with sub-
section (e) on the feasibility of collecting and pub-
lishing online tax expenditures data. 
‘‘(c) PRIORITIES IN ANALYSES AND REVIEWS.— 
‘‘(1) IN GENERAL.—To the extent practicable, 
the Commission shall give high priority to analyses 
and reviews relating to Federal funds— 
‘‘(A) awarded without the use of competi-
tive procedures; or 
‘‘(B) awarded to any contractor found to 
be in violation of the Foreign Corrupt Practices 
Act of 1977. 
‘‘(2) IDENTIFICATION.—The Commission shall 
identify any contractor found to be in violation of 
the Foreign Corrupt Practices Act of 1977 as a vio-
lator of such Act in any contract information related 
to such contractor published online under the Fed-
eral Funding Accountability and Transparency Act 
of 2006. 
‘‘(d) REPORT REQUIREMENTS.— 
‘‘(1) REPORTS.— 
‘‘(A) REGULAR REPORTS ON DATA QUAL-
ITY AUDITS.—The Commission shall regularly 
submit to the President and Congress reports 
on its audits of the quality of the data sub-
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mitted to it under sections 3602, 3603, and 
3604 of this title. 
‘‘(B) SEMI-ANNUAL REPORTS ON ACTIVI-
TIES.—The Commission shall submit semi-an-
nual reports to the President and Congress, 
summarizing the activities and findings of the 
Commission and, in the Commission’s discre-
tion, the findings of inspectors general of Exec-
utive agencies that relate to the Commission’s 
activities during the reporting period. 
‘‘(C) REPORT
ON
SAVINGS.—Not later 
than five years after the effective date of this 
chapter, the Commission shall submit to the 
President, Congress, and the Comptroller Gen-
eral of the United States a report containing 
estimates of the direct and indirect cost savings 
to the Treasury achieved as a result of the 
Commission’s activities. 
‘‘(D) OTHER
REPORTS.—Section 2(f) of 
the Federal Funding Accountability and Trans-
parency Act of 2006 requires another report by 
the Commission. 
‘‘(2) PUBLIC AVAILABILITY.—The Commission 
shall make all reports submitted under paragraph 
(1) publicly available contemporaneously online. 
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‘‘(3) GAO EVALUATION.—Upon receipt of the 
report submitted by the Commission under para-
graph (1)(C), the Comptroller General shall conduct 
an evaluation of the report and submit the evalua-
tion to Congress within six months after receipt of 
the report, with such findings and recommendations 
as the Comptroller General considers appropriate. 
‘‘(e) TAX EXPENDITURES REPORT.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(b)(7), not later than one year after the effective 
date of this chapter, the Commission shall submit to 
the appropriate congressional committees a report 
on tax expenditures data that includes the following: 
‘‘(A) A description of processes that could 
be put in place to collect and disseminate tax 
expenditures data, and the potential effects of 
making such data publicly available on the In-
ternal Revenue Service, taxpayers, and other 
relevant parties determined by the Commission. 
‘‘(B) Any changes in law that are needed 
to make such tax expenditures data publicly 
available. 
‘‘(2) TAX
EXPENDITURES
DEFINED.—In this 
section, the term ‘tax expenditures’ has the meaning 
given that term in section 3(3) of the Congressional 
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Budget and Impoundment Control Act of 1974 (2 
U.S.C. 622(3)). 
‘‘(3) PUBLIC AVAILABILITY.—The Commission 
shall make the report submitted under paragraph 
(1) publicly available. 
‘‘(f) RECOMMENDATIONS.— 
‘‘(1) IN
GENERAL.—The Commission shall 
make recommendations to Executive agencies on 
measures to prevent waste, fraud, and abuse relating 
to Federal funds. 
‘‘(2) RESPONSIVE REPORTS.—Not later than 30 
days after receipt of a recommendation under para-
graph (1), an Executive agency shall submit a report 
to the President, the congressional committees of ju-
risdiction, and the Commission on whether the Exec-
utive agency agrees or disagrees with the rec-
ommendations and any actions the Executive agency 
will take to implement the recommendations. The 
Commission shall make all reports submitted to it 
under this paragraph publicly available contempora-
neously online. 
‘‘§ 3624. Powers 
‘‘(a) IN GENERAL.—The Commission shall conduct 
independent analyses and reviews of spending of Federal 
funds, including analyses and reviews of information 
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maintained in the Federal accountability portal estab-
lished under section 3612 of this title, and provide inves-
tigative and audit support to the inspectors general of Ex-
ecutive agencies. 
‘‘(b) ANALYSES
AND REVIEWS.—The Commission 
may— 
‘‘(1) conduct its own independent analyses and 
reviews of spending of Federal funds; and 
‘‘(2) collaborate with and provide support for 
any inspector general of any Executive agency or 
other law enforcement authority on any audit, inves-
tigation, or other review relating to Federal funds. 
‘‘(c) AUTHORITIES.— 
‘‘(1) ANALYSES, REVIEWS, AND INVESTIGATIVE 
AND AUDIT SUPPORT.—In conducting analyses and 
reviews, and in providing investigative and audit 
support to inspectors general and law enforcement 
authorities, the Commission shall have the authori-
ties provided under paragraphs (1), (3), and (6) 
through (10) of section 6(a), and section 6(b), of the 
Inspector General Act of 1978 (5 U.S.C. App.). 
‘‘(2) MATCHING
PROGRAM
AUTHORITY
WITH 
RESPECT TO EVALUATIONS AND REVIEWS.—The au-
thorities provided under section 6(a)(9) of the In-
spector General Act of 1978 (provided to the Com-
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mission pursuant to paragraph (1)) may be used by 
the Commission while conducting an evaluation or 
other review authorized under such Act. 
‘‘(d) CONTRACTS.— 
‘‘(1) IN GENERAL.—The Commission may enter 
into contracts to enable the Commission to discharge 
its duties under this chapter, including contracts 
and other arrangements for audits, studies, analyses, 
and other services with public agencies and with pri-
vate persons, and make such payments as may be 
necessary to carry out the duties of the Commission. 
‘‘(2) CONTRACTING FOR MISSIONS OF OTHER 
AGENCIES.—The Commission may enter into con-
tracts with any Federal agency (within or outside 
the executive branch) to enable such agency to iden-
tify waste, fraud, and abuse, including contracts and 
other arrangements for audits, studies, analyses, and 
other services. 
‘‘(3) CONTRACTING
FOR
PUBLICATION
OF 
DATA.—The Commission may make contracts or 
agreements with any Federal agency (within or out-
side the executive branch) to publish data main-
tained by such agency on the website maintained 
under the Federal Funding Accountability and 
Transparency Act of 2006. 
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‘‘(e) TRANSFER OF FUNDS.—The Commission may 
transfer funds appropriated to the Commission for ex-
penses to support administrative support services, inves-
tigations, audits, reviews, or other activities related to 
oversight by the Commission of Federal funds to any of-
fice of inspector general, the Office of Management and 
Budget, and the General Services Administration. 
‘‘§ 3625. Employment, personnel, and related authori-
ties 
‘‘(a) EXECUTIVE DIRECTOR.—The Commission shall 
have an Executive Director, who shall be appointed by the 
Commission and serve at the pleasure of the Commission. 
The Executive Director shall report directly to the Com-
mission and carry out the functions of the Commission 
subject to the supervision and direction of the Commis-
sion. The position of Executive Director shall be a career 
reserved position in the Senior Executive Service, as that 
position is defined under section 3132 of title 5. 
‘‘(b) OTHER EMPLOYEES.—The Commission may ap-
point and fix the compensation of such officers, attorneys, 
information technology professionals, and other employees 
as may be necessary for carrying out the functions of the 
Commission under this chapter. 
‘‘(c) ADMINISTRATIVE SUPPORT.—The General Serv-
ices Administration shall provide the Commission with ad-
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ministrative support services, including the provision of of-
fice space and facilities. 
‘‘§ 3626. Transfer of certain personnel 
‘‘(a) RECOVERY
ACCOUNTABILITY
AND
TRANS-
PARENCY BOARD EMPLOYEES.—The Chairman or Execu-
tive Director, or both, shall identify employees of the Re-
covery Accountability and Transparency Board for trans-
fer to the Commission, and such identified employees shall 
be transferred to the Commission for employment. 
‘‘(b) PAY.— 
‘‘(1) Except as provided in paragraph (2), each 
transferred employee shall, during the 2-year period 
beginning on the effective date of this chapter, re-
ceive pay at a rate equal to not less than the basic 
rate of pay (including any geographic differential) 
that the employee received during the pay period im-
mediately preceding the date of transfer. 
‘‘(2) Paragraph (1) does not limit the right of 
the Commission to reduce the rate of basic pay of 
a transferred employee for cause, for unacceptable 
performance, or with the consent of the employee. 
‘‘(3) Paragraph (1) applies to a transferred em-
ployee only while that employee remains employed by 
the Commission. 
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‘‘§ 3627. Advisory committee to Commission 
‘‘(a) ESTABLISHMENT AND PURPOSE.— 
‘‘(1) ESTABLISHMENT.—The Commission shall 
establish an advisory committee to be known as the 
Federal Accountability and Spending Transparency 
Advisory Committee (in this section referred to as 
the ‘Advisory Committee’). 
‘‘(2) PURPOSE.—The Advisory Committee shall 
submit to the Commission such findings and rec-
ommendations related to the Commission’s imple-
mentation of this chapter as it determines are ap-
propriate. 
‘‘(b) MEMBERSHIP AND CHAIRPERSON.— 
‘‘(1) IN GENERAL.—The Commission shall ap-
point no fewer than 10, and no more than 20, mem-
bers to the Advisory Committee, from among indi-
viduals who— 
‘‘(A) represent the interests of recipients of 
Federal contracts; 
‘‘(B) represent the interests of State, local, 
and 
tribal 
governments 
receiving 
Federal 
grants; 
‘‘(C) represent the interests of other recipi-
ents of Federal funds; and 
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‘‘(D) represent nonprofit organizations 
that advocate transparency and accountability 
in government. 
‘‘(2) TERM.—Each member of the Advisory 
Committee appointed under this section shall serve 
for a term of three years, except that the Commis-
sion may appoint original members of the Com-
mittee to one-year and two-year terms in order to 
achieve staggered terms. No person shall serve more 
than one term. 
‘‘(3) CHAIRPERSON.—The members of the Ad-
visory Committee shall elect a chairperson. 
‘‘(c) MEETINGS.—The Advisory Committee shall 
meet not less frequently than six times annually, at the 
call of the chairperson of the Advisory Committee. 
‘‘(d) COMPENSATION
AND TRAVEL EXPENSES.— 
Each member of the Committee who is not a full-time em-
ployee of the United States shall— 
‘‘(1) be entitled to receive compensation at a 
rate not to exceed the daily equivalent of the annual 
rate of basic pay in effect for a position at level V 
of the Executive Schedule under section 5316 of title 
5 for each day during which the member is engaged 
in the actual performance of the duties of the Com-
mittee; and 
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‘‘(2) while away from the home or regular place 
of business of the member in the performance of 
services for the Committee, be allowed travel ex-
penses, including per diem in lieu of subsistence, in 
the same manner as persons employed intermittently 
in the Government service are allowed expenses 
under section 5703(b) of title 5. 
‘‘(e) STAFF.—The Commission shall make available 
to the Advisory Committee such staff of the Commission 
as the chairperson of the Advisory Committee recommends 
is necessary to carry out this section. 
‘‘(f) REVIEW BY COMMISSION.—After receipt of any 
finding or recommendation from the Advisory Committee, 
the Commission shall— 
‘‘(1) review the finding or recommendation; and 
‘‘(2) promptly issue a public statement— 
‘‘(A) assessing the finding or recommenda-
tion of the Advisory Committee; and 
‘‘(B) disclosing the action, if any, the Com-
mission intends to take with respect to the find-
ing or recommendation. 
‘‘(g) ADVISORY COMMITTEE FINDINGS.—Nothing in 
this section shall be construed as requiring the Commis-
sion to agree to or act upon any finding or recommenda-
tion of the Advisory Committee. 
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‘‘(h) FEDERAL ADVISORY COMMITTEE ACT.—The 
Federal Advisory Committee Act (5 U.S.C. App.) shall 
apply to the Advisory Committee. 
‘‘§ 3628. Authorization and availability of appropria-
tions 
‘‘(a) AUTHORIZATION OF APPROPRIATIONS.—There 
is authorized to be appropriated $51,000,000 for each of 
fiscal years 2012, 2013, 2014, 2015, 2016, 2017, 2018, 
and 2019 to carry out the functions of the Commission. 
‘‘(b) AVAILABILITY OF APPROPRIATIONS.—If the Re-
covery Accountability and Transparency Board has unobli-
gated appropriations as of the effective date of this chap-
ter, such appropriations are authorized to remain available 
to the Commission until September 30, 2015. 
‘‘§ 3629. Sunset 
‘‘This subchapter shall cease to be in effect after the 
date occurring seven years after the date of the enactment 
of this subchapter.’’. 
SEC. 202. CONFORMING AMENDMENT RELATING TO COM-
PENSATION OF CHAIRMAN. 
Section 5314 of title 5, United States Code, is 
amended by adding at the end the following new item: 
‘‘Chairman of the Federal Accountability and 
Spending Transparency Commission.’’. 
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SEC. 203. CONFORMING AMENDMENTS RELATED TO RE-
COVERY 
ACCOUNTABILITY 
AND 
TRANS-
PARENCY BOARD. 
(a) REPEAL OF SUPERSEDED PROVISIONS IN SUB-
TITLE B OF TITLE XV OF PUBLIC LAW 111–5.—Subtitle 
B of title XV of division A of the American Recovery and 
Reinvestment Act of 2009 (Public Law 111–5; 123 Stat. 
287) is amended by striking sections 1521, 1522, 1525(a), 
1529, and 1530. 
(b) CONFORMING AMENDMENTS.— 
(1) REFERENCES
TO
BOARD
AND
CHAIR-
PERSON.— 
(A) Paragraph (2) of section 1501 of the 
American Recovery and Reinvestment Act of 
2009 (Public Law 111–5; 123 Stat. 287) is 
amended to read as follows: 
‘‘(2) COMMISSION.—The term ‘Commission’ 
means the Federal Accountability and Spending 
Transparency Commission established in chapter 36 
of title 31, United States Code.’’. 
(B) Such section is further amended by 
striking paragraph (3). 
(C) The following provisions of such Act 
are amended by striking ‘‘Board’’ each place it 
appears and inserting ‘‘Commission’’ in the 
headings or text, as the case may be: the head-
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ing of subtitle B of title XV, and sections 1523, 
1524, 1525(b), 1525(c), 1526, 1527, 1528, 
1542, and 1553. 
(D) Section 1513(b)(2) of such Act is 
amended by striking ‘‘the quarter in which the 
Board terminates under section 1530’’ and in-
serting ‘‘the quarter ending September 30, 
2013’’. 
(c) REPEAL OF SUBTITLE B OF TITLE XV OF PUB-
LIC LAW 111–5.—Effective on October 1, 2013, subtitle 
B of title XV of division A of such Act is repealed. 
(d) REFERENCES IN FEDERAL LAW TO BOARD.—On 
and after the effective date of this Act, any reference in 
Federal law to the Recovery Accountability and Trans-
parency Board is deemed to be a reference to the Federal 
Accountability and Spending Transparency Commission. 
TITLE III—ADDITIONAL 
PROVISIONS 
SEC. 301. CLASSIFIED INFORMATION. 
Nothing in this Act or the amendments made by this 
Act shall be construed to require the public disclosure of 
classified information. 
SEC. 302. PAPERWORK REDUCTION ACT EXEMPTION. 
Section 3518(c) of title 44, United States Code, is 
amended— 
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(1) in paragraph (1), by striking ‘‘paragraph 
(2)’’ and inserting ‘‘paragraph (3)’’; 
(2) by redesignating paragraph (2) as para-
graph (3); and 
(3) by inserting after paragraph (1) the fol-
lowing new paragraph: 
‘‘(2) Notwithstanding paragraph (3), this subchapter 
shall not apply to the collection of information during the 
conduct of any evaluation, or other review conducted by 
the Federal Accountability and Spending Transparency 
Commission, or during the conduct of any audit, investiga-
tion, inspection, evaluation, or any other review conducted 
by the Council of Inspectors General on Integrity and Effi-
ciency or any office of inspector general, including any of-
fice of special inspector general.’’. 
SEC. 303. MATCHING PROGRAM EXCEPTION FOR INSPEC-
TORS GENERAL. 
Section 6(a) of the Inspector General Act of 1978 
(5 U.S.C. App.) is amended— 
(1) in paragraph (8), by striking ‘‘and’’; 
(2) by redesignating paragraph (9) as para-
graph (10); and 
(3) by inserting after paragraph (8) the fol-
lowing new paragraph: 
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‘‘(9) notwithstanding subsections (e)(12), (o), 
(p), (q), (r), and (u) of section 552a of title 5, 
United States Code, to compare, through a matching 
program (as defined in such section), any Federal 
records with other Federal or non-Federal records, 
while conducting an audit, investigation, or inspec-
tion authorized under this Act to identify weak-
nesses that may lead to waste, fraud, or abuse and 
to detect improper payments and fraud; and’’. 
SEC. 304. TRANSFER OF CONSOLIDATED FEDERAL FUNDS 
REPORT. 
(a) TRANSFER
OF FUNCTIONS.—The Commission 
and the Secretary of Commerce shall transfer the func-
tions of the Consolidated Federal Funds Report to the 
website established under the Federal Funding Account-
ability and Transparency Act of 2006, as amended by this 
Act. 
(b) INFORMATION.—Section 2(d) of the Federal 
Funding Accountability and Transparency Act of 2006, 
as amended by section 103 of this Act, is further amend-
ed— 
(1) by striking the period at the end of para-
graph (6) and inserting ‘‘; and’’; and 
(2) by adding at the end the following new 
paragraph: 
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‘‘(7) shall permit users to determine the fol-
lowing information: 
‘‘(A) For each fiscal year, the total amount 
of Federal funds that were obligated in each 
State, county or parish, congressional district, 
and municipality of the United States. 
‘‘(B) For each fiscal year, the total amount 
of Federal funds that were actually expended in 
each State, county or parish, congressional dis-
trict, and municipality of the United States.’’. 
(c) CONFORMING REPEALS OF SUPERSEDED PROVI-
SIONS.—Chapter 62 of subtitle V of title 31, United States 
Code, is repealed. The item relating to that chapter in the 
table of chapters at the beginning of subtitle V of such 
title is repealed. 
SEC. 305. TRANSFER OF AUTHORITY OVER CATALOG OF 
FEDERAL DOMESTIC ASSISTANCE TO COM-
MISSION. 
(a) TRANSFER
OF
AUTHORITY
FROM
ADMINIS-
TRATOR OF GENERAL SERVICES AND DIRECTOR OF OF-
FICE OF MANAGEMENT AND BUDGET TO COMMISSION.— 
(1) DEFINITION.—Paragraph (6) of section 
6101 of title 31, United States Code, is amended to 
read as follows: 
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‘‘(6) ‘Commission’ means the Federal Account-
ability and Spending Transparency Commission es-
tablished in subchapter III of chapter 36 of this 
title.’’. 
(2) AMENDMENTS RELATING TO PROGRAM IN-
FORMATION REQUIREMENTS.—Section 6102 of such 
title is amended— 
(A) in subsections (a) and (b), by striking 
‘‘Administrator’’ and inserting ‘‘Commission’’ 
both places it appears; 
(B) in subsection (c)— 
(i) by striking ‘‘Administrator’’ and 
inserting ‘‘Commission’’; 
(ii) in paragraph (3), by striking ‘‘and 
that the printed catalog’’ and all that fol-
lows through ‘‘printing’’; and 
(iii) in paragraph (4)— 
(I) by striking ‘‘transmit annu-
ally’’ and inserting ‘‘make’’; and 
(II) by striking ‘‘to the Com-
mittee’’ and all that follows through 
the period and inserting the following: 
‘‘available to the Committee on Over-
sight and Government Reform of the 
House of Representatives and the 
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Committee on Homeland Security and 
Governmental Affairs of the Senate.’’. 
(3) AMENDMENTS
RELATING
TO
ASSISTANCE 
AWARDS INFORMATION SYSTEM.—Section 6102a of 
such title is amended— 
(A) by striking subsection (b); 
(B) by redesignating subsection (c) as sub-
section (b); 
(C) by striking ‘‘Director’’ and inserting 
‘‘Commission’’ each place it appears; and 
(D) in subsection (b), as so redesignated— 
(i) by striking ‘‘transmit promptly 
after the end of each calendar quarter, free 
of charge,’’ and insert ‘‘make available’’; 
and 
(ii) by striking ‘‘Oversight’’ and in-
serting ‘‘Administration’’. 
(4) AMENDMENTS
RELATING
TO
ACCESS
TO 
COMPUTER INFORMATION SYSTEM.—Section 6103 of 
such title is amended— 
(A) in subsections (a) and (c), by striking 
‘‘Administrator’’ and inserting ‘‘Commission’’ 
each place it appears; and 
(B) by striking the text of subsection (b) 
and inserting the following: ‘‘The Commission 
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shall publish online all of the information con-
tained in the information system under sub-
section (a) in accordance with the Federal 
Funding Accountability and Transparency Act 
of 2006 (31 U.S.C. 6101 note).’’. 
(5) AMENDMENTS RELATING TO CATALOG OF 
FEDERAL DOMESTIC ASSISTANCE PROGRAMS.—Sec-
tion 6104 of such title if amended by striking ‘‘Ad-
ministrator’’ and inserting ‘‘Commission’’ each place 
it appears. 
(6) 
REPEAL
OF
AUTHORIZATION.—Section 
6106 of such title is repealed. 
(b) DEADLINE FOR TRANSFER OF PROGRAM INFOR-
MATION SYSTEM AND CATALOG OF FEDERAL DOMESTIC 
ASSISTANCE.—Within 180 days after the effective date of 
this Act, the Commission and the Administrator of Gen-
eral Services shall transfer the management and control 
of the following from the Administrator to the Commis-
sion, as required by chapter 61 of title 31, United States 
Code, as amended by subsection (a): 
(1) The computer information system required 
under section 6103 of such title, as so amended. 
(2) The catalog of Federal domestic assistance 
programs required under section 6104 of such title, 
as so amended. 
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(c) DEADLINE
FOR
TRANSFER
OF
ASSISTANCE 
AWARDS INFORMATION SYSTEM.—Within 180 days after 
the effective date of this Act, the Commission and the Di-
rector of the Office of Management and Budget shall 
transfer the management and control of the assistance 
awards information system from the Director to the Com-
mission, as required by section 6102a of title 31, United 
States Code, as amended by subsection (a). 
SEC. 306. GOVERNMENT ACCOUNTABILITY OFFICE IM-
PROVEMENT. 
(a) AUTHORITY TO OBTAIN INFORMATION.— 
(1) AUTHORITY TO OBTAIN RECORDS.—Section 
716 of title 31, United States Code, is amended in 
subsection (a)— 
(A) by striking ‘‘(a)’’ and inserting ‘‘(2)’’; 
and 
(B) by inserting after the section heading 
the following: 
‘‘(a)(1) The Comptroller General is authorized to ob-
tain such agency records as the Comptroller General re-
quires to discharge his duties (including audit, evaluation, 
and investigative duties), including through the bringing 
of civil actions under this section. In reviewing a civil ac-
tion under this section, the court shall recognize the con-
tinuing force and effect of the authorization in the pre-
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ceding sentence until such time as the authorization is re-
pealed pursuant to law.’’. 
(2) COPIES.—Section 716(a) of title 31, United 
States Code, as amended by subsection (a), is fur-
ther amended in the second sentence of paragraph 
(2) by striking ‘‘inspect an agency record’’ and in-
serting ‘‘inspect, and make and retain copies of, an 
agency record’’. 
(b) ADMINISTERING OATHS.—Section 711 of title 31, 
United States Code, is amended by striking paragraph (4) 
and inserting the following: 
‘‘(4) administer oaths to witnesses when audit-
ing and settling accounts and, with the prior express 
approval of the Comptroller General, when inves-
tigating fraud or attempts to defraud the United 
States, or irregularity or misconduct of an employee 
or agent of the United States.’’. 
(c) ACCESS TO CERTAIN INFORMATION.— 
(1) ACCESS TO CERTAIN INFORMATION.—Sub-
chapter II of chapter 7 of title 31, United States 
Code, is amended by adding at the end the fol-
lowing: 
‘‘§ 721. Access to certain information 
‘‘(a) No provision of the Social Security Act, includ-
ing section 453(l) of that Act (42 U.S.C. 653(l)), shall 
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be construed to limit, amend, or supersede the authority 
of the Comptroller General to obtain any information or 
to inspect or copy any record under section 716 of this 
title. 
‘‘(b) No provision of the Federal Food, Drug, and 
Cosmetic Act, including section 301(j) of that Act (21 
U.S.C. 331(j)), shall be construed to limit, amend, or su-
persede the authority of the Comptroller General to obtain 
any information or to inspect or copy any record under 
section 716 of this title. 
‘‘(c) No provision of the Hart-Scott-Rodino Antitrust 
Improvements Act of 1976 (Public Law 94–435) and the 
amendments made by that Act shall be construed to limit, 
amend, or supersede the authority of the Comptroller Gen-
eral to obtain any information or to inspect or copy any 
record under section 716 of this title, including with re-
spect to any information disclosed to the Assistant Attor-
ney General of the Antitrust Division of the Department 
of Justice or the Federal Trade Commission for purposes 
of pre-merger review under section 7A of the Clayton Act 
(15 U.S.C. 18a). 
‘‘(d)(1) The Comptroller General shall prescribe such 
policies and procedures as are necessary to protect from 
public disclosure proprietary or trade secret information 
obtained consistent with this section. 
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‘‘(2) Nothing in this section shall be construed to— 
‘‘(A) alter or amend the prohibitions against 
the disclosure of trade secret or other sensitive infor-
mation prohibited by section 1905 of title 18 and 
other applicable laws; or 
‘‘(B) affect the applicability of section 716(e) of 
this title, including the protections against unauthor-
ized disclosure contained in that section, to informa-
tion obtained consistent with this section. 
‘‘(e) Specific references to statutes in this section 
shall not be construed to affect access by the Government 
Accountability Office to information under statutes that 
are not so referenced.’’. 
(2) TECHNICAL
AND
CONFORMING
AMEND-
MENT.—The table of sections for chapter 7 of title 
31, United States Code, is amended by inserting 
after the item relating to section 720 the following: 
‘‘721. Access to certain information.’’. 
(d) AGENCY REPORTS.—Section 720(b) of title 31, 
United States Code, is amended— 
(1) in the matter preceding paragraph (1), by 
inserting ‘‘or planned’’ after ‘‘action taken’’; and 
(2) by striking paragraph (1) and inserting the 
following: 
‘‘(1) the Committee on Homeland Security and 
Governmental Affairs of the Senate, the Committee 
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