In the Senate of the United States, 
October 21, 2019. 
Resolved, That the bill from the House of Representa-
tives (H.R. 150) entitled ‘‘An Act to modernize Federal grant 
reporting, and for other purposes.’’, do pass with the fol-
lowing 
AMENDMENT: 
Strike out all after the enacting clause and insert: 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Grant Reporting Efficiency and Agreements Trans-
parency Act of 2019’’ or the ‘‘GREAT Act’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
Sec. 2. Purposes. 
Sec. 3. Definitions. 
Sec. 4. Data standards for grant reporting. 
Sec. 5. Single Audit Act. 
Sec. 6. Consolidation of assistance-related information; publication of public in-
formation as open data. 
Sec. 7. Evaluation of nonproprietary identifiers. 
Sec. 8. Rule of construction. 
Sec. 9. No additional funds authorized.
† HR 150 EAS 
SEC. 2. PURPOSES. 
The purposes of this Act are to— 
(1) modernize reporting by recipients of Federal 
grants and cooperative agreements by creating and 
imposing data standards for the information that 
those recipients are required by law to report to the 
Federal Government; 
(2) implement the recommendation by the Direc-
tor of the Office of Management and Budget contained 
in the report submitted under section 5(b)(6) of the 
Federal Funding Accountability and Transparency 
Act of 2006 (31 U.S.C. 6101 note) relating to the de-
velopment of a ‘‘comprehensive taxonomy of standard 
definitions for core data elements required for man-
aging Federal financial assistance awards’’; 
(3) reduce burden and compliance costs of recipi-
ents of Federal grants and cooperative agreements by 
enabling technology solutions, existing or yet to be de-
veloped, for use in both the public and private sectors 
to better manage the data that recipients already pro-
vide to the Federal Government; and 
(4) strengthen oversight and management of Fed-
eral grants and cooperative agreements by agencies by 
consolidating the collection and display of and access 
to open data that has been standardized and, where 
appropriate, increasing transparency to the public.
† HR 150 EAS 
‘‘(B) are required by agencies for all or the 
vast majority of recipients of Federal awards for 
purposes of reporting. 
‘‘(3) DIRECTOR.—The term ‘Director’ means the 
Director of the Office of Management and Budget. 
‘‘(4) EXECUTIVE DEPARTMENT.—The term ‘Exec-
utive department’ has the meaning given the term in 
section 101 of title 5. 
‘‘(5) FEDERAL
AWARD.—The term ‘Federal 
award’— 
‘‘(A) means the transfer of anything of 
value for a public purpose of support or stimula-
tion authorized by a law of the United States, 
including financial assistance and Government 
facilities, services, and property; 
‘‘(B) includes a grant, a subgrant, a cooper-
ative agreement, or any other transaction; and 
‘‘(C) does not include a transaction or 
agreement— 
‘‘(i) that provides for conventional 
public information services or procurement 
of property or services for the direct benefit 
or use of the Government; or 
‘‘(ii) that provides only—
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‘‘(I) direct Government cash as-
sistance to an individual; 
‘‘(II) a subsidy; 
‘‘(III) a loan; 
‘‘(IV) a loan guarantee; or 
‘‘(V) insurance. 
‘‘(6) SECRETARY.—The term ‘Secretary’ means 
the head of the standard-setting agency. 
‘‘(7) STANDARD-SETTING
AGENCY.—The term 
‘standard-setting agency’ means the Executive depart-
ment designated under section 6402(a)(1). 
‘‘(8) STATE.—The term ‘State’ means each State 
of the United States, the District of Columbia, each 
commonwealth, territory, or possession of the United 
States, and each federally recognized Indian Tribe. 
‘‘§ 6402. Data standards for grant reporting 
‘‘(a) IN GENERAL.— 
‘‘(1) DESIGNATION OF STANDARD-SETTING AGEN-
CY.—The Director shall designate the Executive de-
partment that administers the greatest number of pro-
grams under which Federal awards are issued in a 
calendar year as the standard-setting agency. 
‘‘(2) ESTABLISHMENT OF STANDARDS.—Not later 
than 2 years after the date of enactment of this chap-
ter, the Secretary and the Director shall establish
† HR 150 EAS 
Governmentwide data standards for information re-
ported by recipients of Federal awards. 
‘‘(3) DATA ELEMENTS.—The data standards es-
tablished under paragraph (2) shall include, at a 
minimum— 
‘‘(A) standard definitions for data elements 
required for managing Federal awards; and 
‘‘(B) unique identifiers for Federal awards 
and recipients of Federal awards that can be 
consistently applied Governmentwide. 
‘‘(b) SCOPE.—The data standards established under 
subsection (a)— 
‘‘(1) shall include core data elements; 
‘‘(2) may cover information required by law to 
be reported to any agency by recipients of Federal 
awards, including audit-related information reported 
under chapter 75 of this title; and 
‘‘(3) may not be used by the Director or any 
agency to require the collection of any data not other-
wise required under Federal law. 
‘‘(c) REQUIREMENTS.—The data standards established 
under subsection (a) shall, to the extent reasonable and 
practicable—
† HR 150 EAS 
‘‘(1) render information reported by recipients of 
Federal awards fully searchable and machine-read-
able; 
‘‘(2) be nonproprietary; 
‘‘(3) incorporate standards developed and main-
tained by voluntary consensus standards bodies; 
‘‘(4) be consistent with and implement applica-
ble accounting and reporting principles; and 
‘‘(5) incorporate the data standards established 
under the Federal Funding Accountability and 
Transparency Act of 2006 (31 U.S.C. 6101 note). 
‘‘(d) CONSULTATION.—In establishing the data stand-
ards under subsection (a), the Secretary and the Director 
shall consult with— 
‘‘(1) the Secretary of the Treasury to ensure that 
the data standards established under subsection (a) 
incorporate the data standards established under the 
Federal Funding Accountability and Transparency 
Act of 2006 (31 U.S.C. 6101 note); 
‘‘(2) the head of each agency that issues Federal 
awards; 
‘‘(3) recipients of Federal awards and organiza-
tions representing recipients of Federal awards; 
‘‘(4) private sector experts;
† HR 150 EAS 
‘‘(5) members of the public, including privacy 
experts, privacy advocates, auditors, and industry 
stakeholders; and 
‘‘(6) State and local governments. 
‘‘§ 6403. Guidance applying data standards for grant 
reporting 
‘‘(a) IN GENERAL.—Not later than 3 years after the 
date of enactment of this chapter— 
‘‘(1) the Secretary and the Director shall jointly 
issue guidance to all agencies directing the agencies to 
apply the data standards established under section 
6402(a) to all applicable reporting by recipients of 
Federal awards; and 
‘‘(2) the Director shall prescribe guidance apply-
ing the data standards established under section 
6402(a) to audit-related information reported under 
chapter 75 of this title. 
‘‘(b) GUIDANCE.—The guidance issued under sub-
section (a) shall— 
‘‘(1) to the extent reasonable and practicable— 
‘‘(A) minimize the disruption of existing re-
porting practices of, and not increase the report-
ing burden on, agencies or recipients of Federal 
awards; and