IB 
Union Calendar No. 174 
112TH CONGRESS 
1ST SESSION H. R. 2146 
[Report No. 112–260] 
To amend title 31, United States Code, to require accountability and 
transparency in Federal spending, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 13, 2011 
Mr. ISSA introduced the following bill; which was referred to the Committee 
on Oversight and Government Reform 
OCTOBER 25, 2011 
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 June 13, 2011] 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6652
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
A BILL 
To amend title 31, United States Code, to require account-
ability and transparency in Federal spending, and for 
other purposes. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6652
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Digital Accountability 
and Transparency Act of 2011’’ 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 standardizaton for accountability and transparency in Federal 
spending. 
Sec. 103. General provisions and deadlines for accountability and transparency 
in Federal spending. 
TITLE II—FEDERAL ACCOUNTABILITY AND SPENDING 
TRANSPARENCY BOARD 
Sec. 201. Federal Accountability and Spending Transparency Board. 
Sec. 202. Conforming amendment relating to compensation of Chairperson. 
Sec. 203. Amendments and repeal of Recovery Accountability and Transparency 
Board. 
TITLE III—ADDITIONAL PROVISIONS 
Sec. 301. Classified information. 
Sec. 302. Paperwork Reduction Act exemption. 
Sec. 303. Matching program. 
Sec. 304. Transfer of Consolidated Federal Funds Report. 
Sec. 305. Repeal of Federal Funding Accountability and Transparency Act of 
2006. 
Sec. 306. Government Accountability Office Improvement. 
Sec. 307. Effective date. 
SEC. 3. DEFINITIONS. 
In this Act: 
(1) The term ‘‘Board’’ means the Federal Ac-
countability and Spending Transparency Board es-
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
tablished under subchapter III of chapter 36 of title 
31, United States Code, as added by this Act. 
(2) The term ‘‘Executive agency’’ has the mean-
ing provided by section 105 of title 5, United States 
Code, except the term does not include the Govern-
ment 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 
‘‘Sec. 
‘‘3601. Definitions. 
‘‘3602. Recipient reporting requirement. 
‘‘3603. Agency reporting requirement. 
‘‘3604. 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. Office of Management and Budget responsibilities. 
‘‘3616. Treasury responsibilities. 
‘‘3617. General Services Administration responsibilities. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6213
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘SUBCHAPTER III—FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY 
BOARD 
‘‘3621. Establishment. 
‘‘3622. Composition of the board. 
‘‘3623. Functions. 
‘‘3624. Powers. 
‘‘3625. Employment, personnel, and related authorities. 
‘‘3626. Rulemaking authority. 
‘‘3627. Transfer of certain personnel. 
‘‘3628. Authorization and availability of appropriations. 
‘‘SUBCHAPTER IV—GENERAL PROVISIONS 
‘‘3641. Independence of Inspectors General. 
‘‘3642. Effective date. 
‘‘3643. Sunset. 
‘‘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 directly or 
through a subgrant or subcontract at any tier; 
and 
‘‘(B) any State, local, or tribal government, 
or any government corporation, that receives 
Federal funds pursuant to a Federal award, ei-
ther directly or through a subgrant or sub-
contract at any tier. 
‘‘(2) FEDERAL
AWARD.—The term ‘Federal 
award’ means Federal financial assistance and ex-
penditures that— 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(A) include grants, subgrants, loans, 
awards, cooperative agreements, and other forms 
of financial assistance; and 
‘‘(B) include contracts, subcontracts, pur-
chase orders, task orders, delivery orders, blanket 
purchase agreements, schedule orders, and other 
transactions. 
‘‘(3) FEDERAL
FUNDS.—The term ‘Federal 
funds’ means any funds that are made available to an 
Executive agency through Federal appropriations. 
‘‘(4) BOARD.—The term ‘Board’ means the Fed-
eral Accountability and Spending Transparency 
Board established under subchapter III of this chap-
ter. 
‘‘(5) CHAIRPERSON.—The term ‘Chairperson’ 
means the Chairperson of the Federal Accountability 
and Spending Transparency Board. 
‘‘(6) EXECUTIVE AGENCY.—The term ‘Executive 
agency’ has the meaning provided by section 105 of 
title 5, except the term does not include the Govern-
ment Accountability Office. 
‘‘(7) FOREIGN
CORRUPT
PRACTICES
ACT
OF 
1977.—The term ‘Foreign Corrupt Practices Act of 
1977’ means— 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(A) section 30A of the Securities Exchange 
Act of 1934 (15 U.S.C. 78dd–1); and 
‘‘(B) sections 104 and 104A of the Foreign 
Corrupt Practices Act (15 U.S.C. 78dd–2). 
‘‘§ 3602. Recipient reporting requirement 
‘‘(a) REQUIREMENT.—Each recipient shall report each 
receipt and use of Federal funds pursuant to a Federal 
award to the Board. 
‘‘(b) CHARACTERISTICS OF REPORTS.— 
‘‘(1) FREQUENCY OF REPORTS.— 
‘‘(A) IN GENERAL.—The Board shall des-
ignate, 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) CONTINUOUS OR AUTOMATIC REPORT-
ING.—To the extent practicable, the Board 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— 
‘‘(A) an identification of the recipient, in-
cluding the recipient’s name and location, with 
location information provided in proper United 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
States Postal Service standardized format, in-
cluding ZIP+4, or proper international postal 
service standardized format where applicable; 
‘‘(B) an identification of the Executive 
agency; 
‘‘(C) an identification of the Federal award; 
‘‘(D) if applicable, an identification of the 
program pursuant to which the Federal award 
was awarded; 
‘‘(E) the total amount of Federal funds re-
ceived from that Executive agency for the Fed-
eral award, during the period covered by the re-
port; 
‘‘(F) the amount of Federal funds from the 
Federal award that were expended or obligated 
by the recipient to projects or activities during 
the period covered by the report; 
‘‘(G) a detailed list of all projects or activi-
ties for which Federal funds were expended or 
obligated; 
‘‘(H) if the Federal award is a prime 
award, an identification of all subawards; 
‘‘(I) if the Federal award is a subaward, an 
identification of its prime award; and 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(J) such additional information reason-
ably related to the receipt and use of Federal 
funds as the Board 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 Board under section 3611. 
‘‘(c) FULFILLMENT
OF REQUIREMENTS
BY PRIME 
AWARDEES.—The Board 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 BOARD.—The Board shall issue 
guidance to recipients on compliance with this section. 
‘‘(e) REGISTRATION.—Recipients required to report in-
formation under subsection (a) shall register with the Cen-
tral Contractor Registration database or complete such 
other registration requirements as the Board shall, by rule, 
require. 
‘‘§ 3603. Agency reporting requirement 
‘‘(a) REQUIREMENT.—Each Executive agency shall re-
port all obligations and expenditures of Federal funds to 
the Board. 
‘‘(b) CHARACTERISTICS OF REPORTS.— 
‘‘(1) FREQUENCY OF REPORTS.— 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(A) IN GENERAL.—The Board shall des-
ignate, by rule, the frequency of reports to be 
submitted by agencies under subsection (a), but 
the frequency shall not be less than once each 
quarter. 
‘‘(B) CONTINUOUS OR AUTOMATIC REPORT-
ING.—To the extent practicable, the Board shall 
require continuous or automatic reporting for 
compliance with this section. 
‘‘(2) CONTENT OF REPORT.— 
‘‘(A) The Board shall designate, by rule, the 
content of reports to be submitted by agencies 
under subsection (a). 
‘‘(B) To the extent practicable, reports sub-
mitted by agencies under subsection (a) shall 
identify the programs and budget functions pur-
suant to which Federal funds are obligated or ex-
pended. 
‘‘(C) To the extent practicable, the Board 
shall permit agencies to comply with subsection 
(a) by submitting the same information that 
they submit or contribute for other government-
wide reporting requirements, including the fol-
lowing: 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(i) For information about Federal 
awards— 
‘‘(I) the Federal assistance awards 
data system established pursuant 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 
Agencies’ Centralized Trial-Balance Sys-
tems (FACTS I and FACTS II), the Gov-
ernmentwide 
Financial 
Report 
System 
(GFRS), the Intragovernmental Fiduciary 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
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 Board under section 3611. 
‘‘(4) INFORMATION ALSO SUBJECT TO RECIPIENT 
REPORTING REQUIREMENT.—In complying with this 
section, each Executive agency shall identify, to the 
extent practicable, Federal awards made by the agen-
cy that are subject to the recipient reporting require-
ment of section 3602 so that information reported by 
recipients and information reported by the agency 
can be directly compared. 
‘‘(c) GUIDANCE BY BOARD.—The Board shall issue 
guidance to Executive agencies on compliance with this sec-
tion. 
‘‘(d) BOARD TO MONITOR COMPLIANCE.—The Board 
shall regularly report to Congress on each Executive agen-
cy’s compliance with this section, including the timeliness, 
completeness, accuracy, and interoperability of the data 
submitted by each Executive agency. The Board shall make 
these reports publicly available contemporaneously online. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘§ 3604. Exemptions from recipient reporting require-
ment 
‘‘(a) EXEMPTION.—A recipient is exempt from the re-
porting requirement of section 3602 with respect to funds 
received pursuant to a Federal award if— 
‘‘(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 Board may, by rule, grant additional exemp-
tions under this section for classes or categories of recipi-
ents.’’. 
(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 Spending ......................
3601’’. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00013
Fmt 6652
Sfmt 6213
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
SEC. 102. DATA STANDARDIZATON 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 Board shall, by rule, 
designate common data elements, such as codes, iden-
tifiers, and fields, for information required to be re-
ported by recipients or agencies under this chapter. 
‘‘(2) CHARACTERISTICS OF COMMON DATA ELE-
MENTS.—The common data elements designated 
under paragraph (1) shall, to the extent practicable, 
be nonproprietary. 
‘‘(3) EXISTING
COMMON
DATA
ELEMENTS.—In 
designating common data elements under this sub-
section, the Board shall, to the extent practicable, in-
corporate the following: 
‘‘(A) Common data elements developed and 
maintained by an international voluntary con-
sensus standards body, as defined by the Office 
of Management and Budget, such as the Inter-
national Organization for Standardization. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(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 organiza-
tions. 
‘‘(b) DATA REPORTING STANDARDS.— 
‘‘(1) REQUIREMENT.—The Board shall, by rule, 
designate data reporting standards to govern the re-
porting required to be performed by recipients and 
agencies under this title. 
‘‘(2) CHARACTERISTICS
OF
DATA
REPORTING 
STANDARDS.—The data reporting standards required 
by paragraph (1) shall, to the extent practicable— 
‘‘(A) incorporate a widely accepted, non-
proprietary, 
searchable, 
platform-independent 
computer-readable format; 
‘‘(B) be consistent with and implement ap-
plicable accounting principles; and 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(C) be capable of being continually up-
graded as necessary. 
‘‘(3) EXISTING DATA REPORTING STANDARDS.— 
In designating reporting standards under this sub-
section, the Board shall, to the extent practicable, in-
corporate existing nonproprietary standards, such as 
the eXtensible Business Reporting Language (XBRL). 
‘‘§ 3612. Full disclosure of information 
‘‘(a) REQUIREMENT.—The Board shall publish online 
all information submitted by recipients and agencies pursu-
ant to sections 3602 and 3603. 
‘‘(b) AGGREGATION OF INFORMATION THAT IS EX-
EMPT FROM RECIPIENT REPORTING REQUIREMENT.—The 
Board shall publish, online and in the aggregate, informa-
tion that is exempt from recipient reporting under section 
3604 but that is reported by an Executive agency under 
section 3603 in the aggregate. 
‘‘(c) COMPLIANCE WITH OPEN DATA PRINCIPLES AND 
BEST PRACTICES.—To the extent practicable, the Board 
shall publish data under this section in a manner that com-
plies with applicable principles and best practices in the 
private sector for the publication of open government data. 
‘‘(d) ONLINE PUBLICATION.— 
‘‘(1) IN GENERAL.—The Board shall, in accord-
ance with this section and section 204 of the E–Gov-
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00016
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
ernment Act of 2002 (44 U.S.C. 3501 note), establish 
and maintain one or more websites for the publica-
tion of data required to be published online under this 
section. 
‘‘(2) PURPOSE OF WEBSITE OR WEBSITES.—The 
website or websites established and maintained under 
this subsection shall serve as a public portal for Fed-
eral financial information, including information 
concerning all Federal awards and information con-
cerning the expenditure of all Federal funds. 
‘‘(3) CONTENT AND FUNCTION OF WEBSITE OR 
WEBSITES.—The Board shall ensure that the website 
or websites established and maintained under this 
subsection: 
‘‘(A) Makes available all information pub-
lished under subsection (a) in a reasonably time-
ly manner. 
‘‘(B) Makes available all information pub-
lished under subsection (a) in its original for-
mat. 
‘‘(C) Makes available all information pub-
lished under subsection (a) without charge, li-
cense, or registration requirement. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00017
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(D) Permits all information published 
under subsection (a) to be searched and aggre-
gated. 
‘‘(E) Permits all information published 
under subsection (a) to be downloaded in bulk. 
‘‘(F) To the extent practicable, disseminates 
information published under subsection (a) via 
automatic electronic means. 
‘‘(G) To the extent practicable, permits in-
formation published under subsection (a) to be 
freely shared by the public, such as by social 
media. 
‘‘(H) To the extent practicable, uses perma-
nent uniform resource locators for information 
published under subsection (a). 
‘‘(I) Provide an opportunity for the public 
to provide input about the usefulness of the site 
and recommendations for improvements. 
‘‘(e) AGREEMENTS WITH OTHER AGENCIES.—The 
Board may make contracts or agreements with any Federal 
agency (within or outside the executive branch) to publish 
data maintained by such agency on the website or websites 
established and maintained under this section. 
‘‘(f) NEW
TECHNOLOGIES.—Notwithstanding any 
other provision in this section, the Board may comply with 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00018
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
the requirements of this section using such new technologies 
as may replace websites for data publication and dissemi-
nation. 
‘‘(g) 
TRANSFER
OF
FUNCTIONS
OF 
USASPENDING.GOV.—The Board and the Office of Manage-
ment and Budget shall transfer the functions of 
USASpending.gov to the website or websites established 
under this section. 
‘‘§ 3613. Federal accountability portal 
‘‘(a) REQUIREMENT.—The Board shall establish and 
maintain an integrated Internet-based system, consisting of 
one or more websites and to be known as a ‘Federal account-
ability portal’, to carry out the functions described in sub-
section (b). 
‘‘(b) FUNCTIONS.—The Federal accountability portal 
shall be designed and operated to carry out the following 
functions: 
‘‘(1) Combine information submitted by recipi-
ents and agencies under sections 3602 and 3603 with 
other compilations of information, such as Govern-
ment databases and other proprietary and nonpropri-
etary databases. 
‘‘(2) Permit Executive agencies to verify the eli-
gibility of recipients to receive Federal funds and to 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00019
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
access information relevant to the responsibility of re-
cipients. 
‘‘(3) Permit Executive agencies, Inspectors Gen-
eral, and law enforcement agencies to track Federal 
awards and recipients to detect and prevent waste, 
fraud, and abuse. 
‘‘(c) GUIDANCE BY BOARD.—The Board shall issue 
guidance on the use of and access to the Federal account-
ability portal. 
‘‘§ 3614. Agency responsibilities 
‘‘(a) REQUIREMENT.—As a condition of receipt of Fed-
eral funds of an Executive agency pursuant to any Federal 
award, the Executive agency shall require any recipient of 
such funds to provide the information required under sec-
tion 3602. 
‘‘(b) PENALTIES FOR RECIPIENTS’ NONCOMPLIANCE.— 
‘‘(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 or provides 
information that contains a material omission or 
misstatement. 
‘‘(2) NONPRECLUSION.—The imposition of a 
civil penalty under this subsection does not preclude 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00020
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
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 appropriations 
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 or provides information that con-
tains a material omission or misstatement. Such no-
tification shall provide the recipient with information 
on how to comply with the requirements of section 
3602 and notice of the penalties for failing to do so. 
The head of the Executive agency may not impose a 
civil penalty under paragraph (1) until 30 days after 
the date of the notification. 
‘‘(c) COMPLIANCE WITH BOARD GUIDANCE.—Execu-
tive agencies shall comply with the instructions and guid-
ance issued by the Board under this Act. 
‘‘(d) INFORMATION AND ASSISTANCE.— 
‘‘(1) IN GENERAL.—Upon request of the Board 
for information or assistance from any Executive 
agency or other entity of the Federal Government, the 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00021
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
head of such entity shall, insofar as is practicable and 
not in contravention of any existing law, furnish such 
information or assistance to the Board, or an author-
ized designee. 
‘‘(2) REPORT OF REFUSALS.—Whenever informa-
tion or assistance requested by the Board is, in the 
judgment of the Board, unreasonably refused or not 
provided, the Board shall report the circumstances to 
Congress. 
‘‘(e) USE OF DATA STANDARDS.—After the Board des-
ignates any common data element or data reporting stand-
ard under section 3611, 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 standard for any information re-
ported to that Executive agency to which the common data 
element or data reporting standard is applicable. 
‘‘§ 3615. Office of Management and Budget respon-
sibilities 
‘‘After the Board designates any common data element 
or data reporting standard under section 3611, the Director 
of the Office of Management and Budget shall issue guid-
ance that requires Executive agencies to use that common 
data element or data reporting standard for any informa-
tion reported by Executive agencies to the Office of Manage-
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00022
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
ment and Budget to which the common data element or 
data reporting standard is applicable. 
‘‘§ 3616. Treasury responsibilities 
‘‘After the Board designates any common data element 
or data reporting standard under section 3611, the Sec-
retary of the Treasury shall issue guidance that requires 
Executive agencies to use that common data element or data 
reporting standard for any information reported by Execu-
tive agencies to the Department of the Treasury to which 
the common data element or data reporting standard is ap-
plicable. 
‘‘§ 3617. General Services Administration responsibil-
ities 
‘‘After the Board designates any common data element 
or data reporting standard under section 3611, the Admin-
istrator of General Services shall apply that common data 
element or data reporting standard for any information 
contained in acquisition-related databases maintained by 
the General Services Administration to which the common 
data element or data reporting standard is applicable.’’. 
SEC. 103. GENERAL PROVISIONS AND DEADLINES FOR AC-
COUNTABILITY AND TRANSPARENCY IN FED-
ERAL SPENDING. 
(a) EFFECTIVE DATE AND SUNSET.—Chapter 36 of 
title 31, United States Code, as added by section 101, is 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00023
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
further amended by adding at the end the following new 
subchapter: 
‘‘SUBCHAPTER IV—GENERAL PROVISIONS 
‘‘§ 3641. Independence of Inspectors General 
‘‘Nothing in this chapter shall affect the independent 
authority of an inspector general to determine whether to 
conduct an audit or investigation. 
‘‘§ 3642. Effective date 
‘‘This chapter takes effect on October 1, 2011. 
‘‘§ 3643. Sunset 
‘‘This chapter shall cease to be in effect after September 
30, 2018.’’. 
(b) DEADLINES FOR IMPLEMENTATION.— 
(1) BOARD DEADLINES.—Within 180 days after 
the effective date of this Act, the Board shall— 
(A) issue guidance under sections 3602(d) 
and 3603(c) of title 31, United States Code, as 
added by this Act; 
(B) 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 
(C) establish one or more websites under 
section 3612(d) of such title, as so added. 
(2) AGENCY AND DEPARTMENT DEADLINES.— 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00024
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
(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 Board des-
ignates any common data element or data re-
porting standard under section 3611(a) of such 
title, as so added— 
(i) each Executive agency shall issue 
guidance under section 3614(e) of such title, 
as so added; 
(ii) the Director of the Office of Man-
agement and Budget shall issue guidance 
under section 3615 of such title, as so 
added; 
(iii) the Secretary of the Treasury 
shall issue guidance under section 3616 of 
such title, as so added; and 
(iv) the Administrator of General Serv-
ices shall take the actions required under 
section 3617 of such title, as so added. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00025
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
TITLE 
II—FEDERAL 
ACCOUNT-
ABILITY 
AND 
SPENDING 
TRANSPARENCY BOARD 
SEC. 
201. 
FEDERAL 
ACCOUNTABILITY 
AND 
SPENDING 
TRANSPARENCY BOARD. 
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 BOARD 
‘‘§ 3621. Establishment 
‘‘(a) ESTABLISHMENT.—There is established the Fed-
eral Accountability and Spending Transparency Board as 
an independent agency in the Executive Branch. 
‘‘(b) FUNCTIONS AND POWERS TRANSFERRED.— 
‘‘(1) FUNCTIONS TRANSFERRED.—Except as pro-
vided in this section, there are transferred to the 
Board all functions of the Recovery Accountability 
and Transparency Board. 
‘‘(2) POWERS, AUTHORITIES, RIGHTS, AND DU-
TIES.—The Federal Accountability and Spending 
Transparency Board shall succeed to all powers, au-
thorities, rights, and duties that were vested in the 
Recovery Accountability and Transparency Board on 
the day before the effective date of this chapter. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00026
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘§ 3622. Composition of the board 
‘‘(a) CHAIRPERSON.— 
‘‘(1) IN GENERAL.—There is a Chairperson of 
the Board, who shall be appointed by the President, 
by and with the advice and consent of the Senate. 
‘‘(2) HEAD OF BOARD.—The Chairperson is the 
head of the Board and shall have direction, authority, 
and control over it. 
‘‘(3) COMMISSION ESTABLISHED.—When a va-
cancy occurs in the office of the Chairperson of the 
Board, a commission is established to recommend in-
dividuals to the President for appointment to the va-
cant office. The commission shall be composed of— 
‘‘(A) the Speaker of the House of Represent-
atives; 
‘‘(B) the President pro tempore of the Sen-
ate; 
‘‘(C) the majority and minority leaders of 
the House of Representatives and the Senate; and 
‘‘(D) the chairmen and ranking minority 
members of the Committee on Homeland Secu-
rity and Governmental Affairs of the Senate and 
the Committee on Oversight and Government Re-
form of the House of Representatives. 
‘‘(4) RECOMMENDATIONS.—A commission estab-
lished because of a vacancy in the office of the Chair-
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00027
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
person of the Board shall recommend at least three 
individuals. The President may ask the commission to 
recommend additional individuals. 
‘‘(5) TERM.—The term of service of the Chair-
person of the Board shall be 5 years, but the Chair-
person may serve after the expiration of the Chair-
person’s term until a successor has taken office. 
‘‘(6) LIMITATION ON TERMS.—No person may 
serve as the Chairperson of the Board for more than 
2 terms, whether or not such terms of service are con-
secutive. 
‘‘(7) COMPENSATION.—An individual appointed 
as Chairperson under paragraph (1) shall be com-
pensated at the rate of basic pay prescribed for level 
III of the Executive Schedule under section 5314 of 
title 5, United States Code. 
‘‘(b) MEMBERS.—The members of the Board shall in-
clude— 
‘‘(1) the Inspectors General of the Department of 
the Treasury, the Department of Defense, the Depart-
ment of Agriculture, the Department of Health and 
Human Services, the Department of Transportation, 
the Department of Energy, the Department of Edu-
cation, and the Department of Homeland Security; 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00028
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(2) the Deputy Secretary of the Department of 
the Treasury, the Chief Management Officer of the De-
partment of Defense, the Deputy Secretaries of the 
Department of Agriculture, the Department of Health 
and Human Services, the Department of Transpor-
tation, the Department of Energy, the Department of 
Education, and the Undersecretary for Management 
of the Department of Homeland Security; and 
‘‘(3) the Controller of the Office of Federal Fi-
nancial Management and the Deputy Director for 
Management of the Office of Management and Budget. 
‘‘§ 3623. Functions 
‘‘(a) IN GENERAL.—The Board shall— 
‘‘(1) be responsible for the collection, storage, and 
public disclosure of information about Federal spend-
ing; 
‘‘(2) serve as the authoritative government source 
for the information about Federal spending that it 
collects; and 
‘‘(3) coordinate and conduct oversight of Federal 
funds in order to prevent fraud, waste, and abuse. 
‘‘(b) SPECIFIC FUNCTIONS.—The functions of the 
Board shall include each of the following: 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00029
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(1) Receiving, storing, and publicly dissemi-
nating all of the information that is reported to it 
under this Act. 
‘‘(2) Reviewing whether reporting under section 
3602 meets applicable standards and specifies the 
purpose of the Federal award and measures of per-
formance. 
‘‘(3) Auditing, investigating, or reviewing Fed-
eral funds to determine whether fraud, wasteful 
spending, poor contract or grant management, or 
other abuses are occurring and referring matters it 
considers appropriate for further investigation to the 
inspector general for the Executive agency that dis-
bursed the Federal funds. 
‘‘(4) Regularly auditing the quality of the data 
submitted to it under sections 3602 and 3603. 
‘‘(5) Standardizing common data elements and 
data reporting standards to foster transparency and 
accountability for Federal spending, as required by 
section 3611. 
‘‘(6) Reviewing whether there are appropriate 
mechanisms for interagency collaboration relating to 
Federal funds, including coordinating and collabo-
rating to the extent practicable with the Inspectors 
General Council on Integrity and Efficiency estab-
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00030
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
lished by the Inspector General Reform Act of 2008 
(Public Law 110–409). 
‘‘(7) Issuing a report in accordance with sub-
section (e) on the feasibility of collecting and pub-
lishing online tax expenditures data. 
‘‘(c) PRIORITIES IN AUDITS, INVESTIGATIONS, AND 
REVIEWS.— 
‘‘(1) IN GENERAL.—To the extent practicable, the 
Board shall give high priority to auditing, inves-
tigating, or reviewing Federal funds— 
‘‘(A) awarded without the use of competitive 
procedures; or 
‘‘(B) awarded to any contractor found to be 
in violation of the Foreign Corrupt Practices Act 
of 1977. 
‘‘(2) IDENTIFICATION.—The Board shall identify 
any contractor found to be in violation of the Foreign 
Corrupt Practices Act of 1977 as a violator of such 
Act in any contract information related to such con-
tractor published online under section 3612. 
‘‘(d) REPORT REQUIREMENTS.— 
‘‘(1) REPORTS.— 
‘‘(A) REGULAR REPORTS ON DATA QUALITY 
AUDITS.—The Board shall regularly submit to 
the President and Congress reports on its audits 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00031
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
of the quality of the data submitted to it under 
sections 3602 and 3603. 
‘‘(B) SEMI-ANNUAL
REPORTS
ON
ACTIVI-
TIES.—The Board shall submit semi-annual re-
ports to the President and Congress, summa-
rizing the activities and findings of the Board 
and the findings of inspectors general of Execu-
tive agencies. 
‘‘(C) REPORT ON SAVINGS.—Not later than 
five years after the effective date of this chapter, 
the Board shall submit to the President, Con-
gress, and the Comptroller General of the United 
States a report containing estimates of the direct 
and indirect cost savings to the Treasury 
achieved as a result of the Board’s activities. 
‘‘(2) PUBLIC
AVAILABILITY.—The Board shall 
make all reports submitted under paragraph (1) pub-
licly available contemporaneously online. 
‘‘(3) GAO EVALUATION.—Upon receipt of the re-
port submitted by the Board under paragraph (1)(C), 
the Comptroller General shall conduct an evaluation 
of the report and submit the evaluation to Congress 
within six months after receipt of the report, with 
such findings and recommendations as the Comp-
troller General considers appropriate. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00032
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(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 Board shall submit to the appro-
priate congressional committees a report on tax ex-
penditures data that includes the following: 
‘‘(A) A description of processes that could be 
put in place to collect and disseminate tax ex-
penditures data, and the potential effects of mak-
ing such data publicly available on the Internal 
Revenue Service, taxpayers, and other relevant 
parties determined by the Board. 
‘‘(B) Any changes in law that are needed to 
make such tax expenditures data publicly avail-
able. 
‘‘(2) TAX EXPENDITURES DEFINED.—In this sec-
tion, the term ‘tax expenditures’ has the meaning 
given that term in section 3(3) of the Congressional 
Budget and Impoundment Control Act of 1974 (2 
U.S.C. 622(3)). 
‘‘(3) PUBLIC
AVAILABILITY.—The Board shall 
make the report submitted under paragraph (1) pub-
licly available. 
‘‘(f) RECOMMENDATIONS.— 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00033
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(1) IN GENERAL.—The Board shall make rec-
ommendations to Executive agencies on measures to 
prevent fraud, waste, 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 juris-
diction, and the Board on whether the Executive 
agency agrees or disagrees with the recommendations 
and any actions the Executive agency will take to im-
plement the recommendations. The Board shall make 
all reports submitted to it under this paragraph pub-
licly available contemporaneously online. 
‘‘§ 3624. Powers 
‘‘(a) IN GENERAL.—The Board shall conduct audits, 
investigations, and reviews of spending of Federal funds 
and coordinate on such activities with the inspectors gen-
eral of the relevant Executive agency to avoid duplication 
and overlap of work. 
‘‘(b) AUDITS AND REVIEWS.—The Board may— 
‘‘(1) conduct its own independent audits, inves-
tigations, and reviews relating to Federal funds; and 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00034
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(2) collaborate on audits, investigations, and 
reviews relating to Federal funds with any inspector 
general of an Executive agency. 
‘‘(c) AUTHORITIES.— 
‘‘(1) AUDITS, INVESTIGATIONS, AND REVIEWS.— 
In conducting audits, investigations, and reviews, the 
Board shall have the authorities provided under sec-
tion 6 of the Inspector General Act of 1978 (5 U.S.C. 
App.). 
‘‘(2) SUBPOENA AUTHORITY.— 
‘‘(A) IN GENERAL.—In addition to the au-
thorities provided pursuant to paragraph (1) 
and subject to subparagraph (B), the Board may 
issue subpoenas to compel the testimony of per-
sons who are not Federal officers or employees 
and may enforce such subpoenas in the same 
manner as provided for inspector general sub-
poenas under section 6 of the Inspector General 
Act of 1978 (5 U.S.C. App.). 
‘‘(B) BOARD APPROVAL FOR SUBPOENA.— 
No subpoena may be issued under this subsection 
without the approval, by vote, of a majority of 
the Board. 
‘‘(3) MATCHING PROGRAM AUTHORITY WITH RE-
SPECT TO EVALUATIONS AND REVIEWS.—The authori-
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00035
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
ties provided under section 6(a)(9) of the Inspector 
General Act of 1978 (provided to the Board pursuant 
to paragraph (1)) may be used by the Board while 
conducting an evaluation or other review authorized 
under such Act. 
‘‘(d) CONTRACTS.— 
‘‘(1) IN GENERAL.—The Board may enter into 
contracts to enable the Board to discharge its duties 
under this chapter, including contracts and other ar-
rangements for audits, studies, analyses, and other 
services with public agencies and with private per-
sons, and make such payments as may be necessary 
to carry out the duties of the Board. 
‘‘(2) CONTRACTING
FOR
MISSIONS
OF
OTHER 
AGENCIES.—The Board may enter into contracts with 
any Federal agency (within or outside the executive 
branch) to enable such agency to identify waste, 
fraud, and abuse, including contracts and other ar-
rangements for audits, studies, analyses, and other 
services. 
‘‘(e) STANDARDS AND GUIDELINES.—The Board shall 
carry out the authorities provided under subsections (a) and 
(b) in accordance with section 4(b)(1) of the Inspector Gen-
eral Act of 1978 (5 U.S.C. App.). 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00036
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(f) TRANSFER OF FUNDS.—The Board may transfer 
funds appropriated to the Board for expenses to support 
administrative support services and audits, reviews, or 
other activities related to oversight by the Board of covered 
funds to any office of inspector general, the Office of Man-
agement and Budget, and the General Services Administra-
tion. 
‘‘§ 3625. Employment, personnel, and related authori-
ties 
‘‘(a) SELECTION OF EXECUTIVE DIRECTOR.—On be-
half of the Board, the Chairperson shall appoint an Execu-
tive Director who shall be the chief executive officer of the 
Board and who shall carry out the functions of the Board 
subject to the supervision and direction of the Board. The 
position of Executive Director shall be a career reserved po-
sition in the Senior Executive Service, as that position is 
defined under section 3132 of title 5, United States Code. 
‘‘(b) ADMINISTRATIVE SUPPORT.—The General Serv-
ices Administration shall provide the Board with adminis-
trative support services, including the provision of office 
space and facilities. 
‘‘§ 3626. Rulemaking authority 
‘‘The Board shall promulgate regulations to carry out 
this chapter. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00037
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘§ 3627. Transfer of certain personnel 
‘‘(a) RECOVERY ACCOUNTABILITY AND TRANSPARENCY 
BOARD EMPLOYEES.—The Chairperson or Executive Direc-
tor, or both, shall identify employees of the Recovery Ac-
countability and Transparency Board for transfer to the 
Board, and such identified employees shall be transferred 
to the Board 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, receive 
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 immediately 
preceding the date of transfer. 
‘‘(2) Paragraph (1) does not limit the right of 
the Board to reduce the rate of basic pay of a trans-
ferred employee for cause, for unacceptable perform-
ance, or with the consent of the employee. 
‘‘(3) Paragraph (1) applies to a transferred em-
ployee only while that employee remains employed by 
the Board. 
‘‘§ 3628. Authorization and availability of appropria-
tions 
‘‘(a) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated $51,000,000 for each of fiscal 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00038
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
years 2012, 2013, 2014, 2015, 2016, 2017, and 2018 to 
carry out the functions of the Board. 
‘‘(b) AVAILABILITY OF APPROPRIATIONS.—If the Re-
covery Accountability and Transparency Board has unobli-
gated appropriations as of the effective date of this chapter, 
such appropriations shall remain available to the Board 
until September 30, 2015.’’. 
SEC. 202. CONFORMING AMENDMENT RELATING TO COM-
PENSATION OF CHAIRPERSON. 
Section 5314 of title 5, United States Code, is amended 
by adding at the end the following new item: 
‘‘Chairperson of the Federal Accountability and 
Spending Transparency Board.’’. 
SEC. 203. AMENDMENTS AND REPEAL OF RECOVERY AC-
COUNTABILITY AND TRANSPARENCY BOARD. 
(a) CONFORMING AMENDMENT TO NAME OF BOARD.— 
Section 1501(2) of the American Recovery and Reinvest-
ment Act of 2009 (Public Law 111–5; 123 Stat. 287) is 
amended by striking ‘‘Recovery Accountability and Trans-
parency Board’’ and inserting ‘‘Federal Accountability and 
Spending Transparency Board’’. 
(b) CONFORMING AMENDMENTS TO SUBTITLE B OF 
TITLE XV OF PUBLIC LAW 111–5.—Subtitle B of title XV 
of division A of such Act is amended by striking sections 
1521, 1522, 1525(a), and 1529. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00039
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
(c) REPEAL OF SUBTITLE B OF TITLE XV OF PUBLIC 
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 Fed-
eral law to the Recovery Accountability and Transparency 
Board is deemed to be a reference to the Federal Account-
ability and Spending Transparency Board. 
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 disclosure of classified 
information. 
SEC. 302. PAPERWORK REDUCTION ACT EXEMPTION. 
Section 3518(c) of title 44, United States Code, is 
amended— 
(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 sub-
chapter shall not apply to the collection of informa-
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00040
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
tion during the conduct of any audit, investigation, 
inspection, evaluation, or other review conducted by 
the Federal Accountability and Spending Trans-
parency Board, the Council of Inspectors General on 
Integrity and Efficiency, or any Federal office of In-
spector General, including any office of Special In-
spector General.’’. 
SEC. 303. MATCHING PROGRAM. 
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: 
‘‘(9) notwithstanding subsections (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 con-
ducting an audit, investigation, or inspection author-
ized under this Act to identify weaknesses that may 
lead to fraud, waste, or abuse and to detect improper 
payments and fraud; and’’. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00041
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
SEC. 304. TRANSFER OF CONSOLIDATED FEDERAL FUNDS 
REPORT. 
(a) TRANSFER OF FUNCTIONS.—The Federal Account-
ability and Spending Transparency Board and the Sec-
retary of Commerce shall transfer the functions of the Con-
solidated Federal Funds Report to the website or websites 
established under section 3612 of title 31, United States 
Code, as added by this Act. 
(b) INFORMATION.—The Board shall ensure that the 
website or websites established under such section 3612 per-
mits users to determine the following information: 
(1) For each fiscal year, the total amount of Fed-
eral funds that were obligated in each State, county 
or parish, congressional district, and municipality of 
the United States. 
(2) For each fiscal year, the total amount of Fed-
eral funds that were actually expended in each State, 
county or parish, congressional district, and munici-
pality 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. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00042
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
SEC. 305. REPEAL OF FEDERAL FUNDING ACCOUNTABILITY 
AND TRANSPARENCY ACT OF 2006. 
The Federal Funding Accountability and Trans-
parency Act of 2006 (Public Law 109–282; 31 U.S.C. 6101 
note) is repealed. 
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-
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 further 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00043
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
amended in the second sentence of paragraph (2) by 
striking ‘‘inspect an agency record’’ and inserting 
‘‘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 auditing 
and settling accounts and, with the prior express ap-
proval of the Comptroller General, when investigating 
fraud or attempts to defraud the United States, or ir-
regularity 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 following: 
‘‘§ 721. Access to certain information 
‘‘(a) No provision of the Social Security Act, including 
section 453(l) of that Act (42 U.S.C. 653(l)), shall be con-
strued to limit, amend, or supersede the authority of the 
Comptroller General to obtain any information or to in-
spect or copy any record under section 716 of this title. 
‘‘(b) No provision of the Federal Food, Drug, and Cos-
metic Act, including section 301(j) of that Act (21 U.S.C. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00044
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
331(j)), shall be construed to limit, amend, or supersede the 
authority of the Comptroller General to obtain any infor-
mation 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 respect 
to any information disclosed to the Assistant Attorney Gen-
eral of the Antitrust Division of the Department of Justice 
or the Federal Trade Commission for purposes of pre-merg-
er 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. 
‘‘(2) Nothing in this section shall be construed to— 
‘‘(A) alter or amend the prohibitions against the 
disclosure of trade secret or other sensitive informa-
tion prohibited by section 1905 of title 18 and other 
applicable laws; or 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00045
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
‘‘(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 Account-
ability 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 on 
Oversight and Government Reform of the House of 
Representatives, the congressional committees with ju-
risdiction over the agency program or activity that is 
the subject of the recommendation, and the Govern-
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00046
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
ment Accountability Office before the 61st day after 
the date of the report; and’’. 
SEC. 307. EFFECTIVE DATE. 
This Act and the amendments made by this Act shall 
take effect on October 1, 2011. 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00047
Fmt 6652
Sfmt 6203
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS
Union Calendar No. 174 
112TH CONGRESS 
1ST SESSION 
H. R. 2146 
[Report No. 112–260] 
A BILL 
To amend title 31, United States Code, to require 
accountability and transparency in Federal 
spending, and for other purposes. 
OCTOBER 25, 2011 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Mar 15 2010 
21:18 Oct 25, 2011
Jkt 019200
PO 00000
Frm 00048
Fmt 6651
Sfmt 6651
E:\BILLS\H2146.RH
H2146
jlentini on DSK4TPTVN1PROD with BILLS