IB 
Union Calendar No. 227 
114TH CONGRESS 
1ST SESSION 
H. R. 598 
[Report No. 114–298] 
To provide taxpayers with an annual report disclosing the cost and perform-
ance of Government programs and areas of duplication among them, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 28, 2015 
Mr. WALBERG (for himself, Mr. COOPER, Mr. BOST, Mr. KELLY of Pennsyl-
vania, and Mr. LONG) introduced the following bill; which was referred 
to the Committee on Oversight and Government Reform 
OCTOBER 20, 2015 
Additional sponsors: Ms. MCSALLY, Mr. PITTENGER, Mr. ROSKAM, Mr. 
OLSON, Mr. RYAN of Wisconsin, and Mr. COSTA 
OCTOBER 20, 2015 
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 January 28, 2015] 
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A BILL 
To provide taxpayers with an annual report disclosing the 
cost and performance of Government programs and areas 
of duplication among them, and for other purposes. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Taxpayers Right-To- 
Know Act’’. 
SEC. 2. INVENTORY OF GOVERNMENT PROGRAMS. 
(a) IN GENERAL.—Section 1122(a) of title 31, United 
States Code, is amended— 
(1) by redesignating paragraphs (1) and (2) as 
paragraphs (2) and (3), respectively; 
(2) by inserting before paragraph (2), as so re-
designated, the following: 
‘‘(1) DEFINITION OF PROGRAM.—For purposes of 
this subsection, the term ‘program’ means an orga-
nized set of activities by 1 or more agencies directed 
toward a common purpose or goal.’’; 
(3) in paragraph (2), as so redesignated— 
(A) by striking ‘‘IN GENERAL.—Not later 
than October 1, 2012, the Office of Management 
and Budget shall’’ and inserting ‘‘WEBSITE AND 
PROGRAM INVENTORY.—The Director of the Of-
fice of Management and Budget shall’’; 
(B) by striking subparagraph (C) and in-
serting the following: 
‘‘(C) include on the website— 
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‘‘(i) a program inventory that shall 
identify each program of the Federal Gov-
ernment for which there is more than 
$1,000,000 in annual budget authority, 
which shall include— 
‘‘(I) any activity that is com-
monly referred to as a program by a 
Federal agency in communications 
with Congress, including any activity 
identified as a program in a budget re-
quest; 
‘‘(II) any activity that is com-
monly referred to as a program by a 
Federal agency in communications 
with the public, including each pro-
gram for which financial awards are 
made on a competitive basis; and 
‘‘(III) any activity referenced in 
law as a program after June 30, 2018; 
and 
‘‘(ii) for each program identified in the 
program inventory, the information re-
quired under paragraph (3).’’; 
(4) in paragraph (3), as so redesignated— 
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‘‘(iii) a description of— 
‘‘(I) the Federal employees who 
administer the program, including the 
number of full-time equivalents with a 
pro rata estimate for full-time equiva-
lents associated with multiple pro-
grams; and 
‘‘(II) other individuals whose sal-
ary is paid in part or full by the Fed-
eral Government through a grant, con-
tract, cooperative agreement, or an-
other form of financial award or as-
sistance who administer or assist in 
any way in administering the pro-
gram, including the number of full- 
time equivalents, to the extent prac-
ticable; 
‘‘(G) links to any evaluation, assessment, or 
program performance reviews by the agency, an 
Inspector General, or the Government Account-
ability Office (including program performance 
reports required under section 1116) released 
during the preceding 5 years; and 
‘‘(H) to the extent practicable, financial 
and other information for each program activity 
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required to be reported under the Federal Fund-
ing Accountability and Transparency Act of 
2006 (31 U.S.C. 6101 note).’’; and 
(5) by adding at the end the following: 
‘‘(4) ARCHIVING.—After the end of each fiscal 
year, the Director of the Office of Management and 
Budget shall archive and preserve the information in-
cluded in the program inventory required under 
paragraph (2) relating to that fiscal year.’’. 
(b) EXPIRED GRANT FUNDING.—Not later than Feb-
ruary 1 of each fiscal year, the Director of the Office of 
Management and Budget shall publish on a public website 
the total amount of undisbursed grant funding remaining 
in grant accounts for which the period of availability to 
the grantee has expired. 
SEC. 3. GUIDANCE AND IMPLEMENTATION. 
(a) GUIDANCE.—Not later than June 30, 2017, the Di-
rector of the Office of Management and Budget— 
(1) shall prescribe guidance to implement this 
Act, and the amendments made by this Act; 
(2) shall issue guidance to agencies to identify 
how the program activities used for reporting under 
the Federal Funding Accountability and Trans-
parency Act of 2006 (31 U.S.C. 6101 note) are associ-
ated with programs identified in the program inven-
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tory required under section 1122(a)(2)(C)(i) of title 
31, United States Code, as amended by subsection (a); 
(3) may issue guidance to agencies to ensure that 
the programs identified in the program inventory re-
quired under section 1122(a)(2)(C)(i) of title 31, 
United States Code, as amended by subsection (a), are 
presented at a similar level of detail across agencies 
and are not duplicative or overlapping; and 
(4) may, based on an analysis of the costs of im-
plementation, and after submitting to Congress a no-
tification of the action by the Director— 
(A) exempt from the requirements under 
section 1122(a) of title 31, United States Code, 
an agency that— 
(i) is not listed in section 901(b) of 
title 31, United States Code; and 
(ii) for the fiscal year during which the 
exemption is made, has budget authority (as 
defined in section 3 of the Congressional 
Budget Act of 1974 (2 U.S.C. 622)) of not 
more than $10,000,000; and 
(B) extend the implementation deadline 
under subsection (b) by not more than 1 year. 
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(b) IMPLEMENTATION.—This Act, and the amendments 
made by this Act, shall be implemented not later than June 
30, 2018. 
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Union Calendar No. 227 
114TH CONGRESS 
1ST SESSION 
H. R. 598 
[Report No. 114–298] 
A BILL 
To provide taxpayers with an annual report dis-
closing the cost and performance of Government 
programs and areas of duplication among them, 
and for other purposes. 
OCTOBER 20, 2015 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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22:47 Oct 20, 2015
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