To provide taxpayers with an annual report disclosing the cost of, performance by, and areas for improvements for Government programs, and for other purposes.

SEC. 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayers Right-To-Know Act''.

SEC. 2. AGENCY REQUIREMENTS RELATING TO ANNUAL REPORT ON THE COST AND 
              PERFORMANCE OF GOVERNMENT PROGRAMS AND AREAS OF 
              DUPLICATION AMONG PROGRAMS.

    (a) Requirement to Identify and Describe Programs.--On an annual 
basis, for purposes of the report required by subsection (b), the head 
of each agency shall--
            (1) identify and describe every program administered by the 
        agency;
            (2) for each such program--
                    (A) determine the total administrative expenses of 
                the program;
                    (B) determine the expenditures for services for the 
                program;
                    (C) estimate the number of clients served by the 
                program and beneficiaries who received assistance under 
                the program (if applicable); and
                    (D) estimate--
                            (i) the number of full-time employees who 
                        administer the program; and
                            (ii) the number of full-time equivalents 
                        (whose salary is paid in part or full by the 
                        Federal Government through a grant or contract, 
                        a subaward of a grant or contract, a 
                        cooperative agreement, or another form of 
                        financial award or assistance) who assist in 
                        administering the program; and
            (3) identify programs within the agency with duplicative or 
        overlapping missions, services, and allowable uses of funds.
    (b) Report.--Not later than February 1 of each fiscal year, the 
head of each agency shall create a link on the homepage of the official 
public website of the agency to a report containing the following:
            (1) Identification and description of programs.--The 
        information required under subsection (a) with respect to the 
        preceding fiscal year.
            (2) Performance reviews.--The latest performance reviews 
        (including the program performance reports required under 
        section 1116 of title 31, United States Code) of each program 
        of the agency identified under subsection (a)(1), including 
        performance indicators, performance goals, output measures, and 
        other specific metrics used to review the program and how the 
        program performed on each.
            (3) Improper payment information.--For all programs and 
        activities that may be susceptible to significant improper 
        payments, as identified by the head of the agency under section 
        2(a) of the Improper Payments Information Act of 2002 (31 
        U.S.C. 321 note), the latest improper payment rate and the 
        total estimated amount of improper payments during the 
        preceding fiscal year, including fraudulent payments and 
        overpayments.
            (4) Expired grant funding.--The total amount of undisbursed 
        grant funding remaining in grant accounts for which the period 
        of availability to the grantee has expired.
            (5) Recommendations.--Such recommendations as the head of 
        the agency considers appropriate--
                    (A) to consolidate programs within the agency that 
                are duplicative or overlapping;
                    (B) to eliminate waste and inefficiency; and
                    (C) to terminate lower priority, outdated, and 
                unnecessary programs and initiatives.
    (c) Relationship to Catalog of Domestic Financial Assistance.--With 
respect to the requirements of subsections (a)(1) and (a)(2)(B), the 
head of an agency may use the same information provided in the Catalog 
of Domestic Financial Assistance if applicable.
    (d) Format.--Each agency shall make reports required by subsection 
(b) available in a searchable, machine-readable format, and shall 
expend no funds for the printing of such reports, except when providing 
such documents to the Congress.

SEC. 3. OFFICE OF MANAGEMENT AND BUDGET REQUIREMENTS RELATING TO ANNUAL 
              REPORT ON THE COST AND PERFORMANCE OF GOVERNMENT PROGRAMS 
              AND AREAS OF DUPLICATION AMONG PROGRAMS.

    (a) Report by Office of Management and Budget.--Not later than 
February 1 of each fiscal year, the Director of the Office of 
Management and Budget shall publish on the official public website of 
the Office of Management and Budget a report containing the following:
            (1) Identification of duplicative programs.--An 
        identification of programs across agencies with duplicative or 
        overlapping missions, services, and allowable uses of funds.
            (2) Recommendations.--Such recommendations as the Director 
        considers appropriate--
                    (A) to consolidate programs across agencies that 
                are duplicative or overlapping;
                    (B) to eliminate waste and inefficiency; and
                    (C) to terminate lower priority, outdated, and 
                unnecessary programs and initiatives.
    (b) Relationship to President's Budget.--With respect to the 
requirements of subsection (a)(2), the Director may use the same 
information provided in the President's annual budget submission, if 
applicable.

SEC. 4. DEFINITIONS.

    In this Act:
            (1) Administrative costs.--The term ``administrative 
        costs'' has the meaning as determined by the Director of the 
        Office of Management and Budget under section 504(b)(2) of 
        Public Law 111-85 (31 U.S.C. 1105 note), except the term shall 
        also include, for purposes of that section and this section, 
        with respect to an agency--
                    (A) costs incurred by the agency as well as costs 
                incurred by grantees, subgrantees, and other recipients 
                of funds from a grant program or other program 
                administered by the agency; and
                    (B) expenses related to personnel salaries and 
                benefits, property management, travel, program 
                management, promotion, reviews and audits, case 
                management, and communication about, promotion of, and 
                outreach for programs and program activities 
                administered by the agency.
            (2) Services.--The term ``services'' has the meaning 
        provided by the Director of the Office of Management and Budget 
        and shall be limited to only activities, assistance, and aid 
        that provide a direct benefit to a recipient, such as the 
        provision of medical care, assistance for housing or tuition, 
        or financial support (including grants and loans).
            (3) Agency.--The term ``agency'' has the same meaning given 
        that term in section 551(1) of title 5, United States Code, 
        except that the term also includes offices in the legislative 
        branch other than the Government Accountability Office.
            (4) Performance indicator, performance goal, output 
        measure, program activity.--The terms ``performance 
        indicator'', ``performance goal'', ``output measure'', and 
        ``program activity'' have the meanings provided by section 1115 
        of title 31, United States Code.
            (5) Program.--The term ``program'' has the meaning provided 
        by the Director of the Office of Management and Budget and 
        shall include, with respect to an agency, any organized set of 
        activities directed toward a common purpose or goal undertaken 
        by the agency that includes services, projects, processes, or 
        financial or other forms of assistance, including grants, 
        contracts, cooperative agreements, compacts, loans, leases, 
        technical support, consultation, or other guidance.

SEC. 5. CLASSIFIED INFORMATION.

    Nothing in this Act shall be construed to require the disclosure of 
classified information.

SEC. 6. REGULATIONS AND IMPLEMENTATION.

    (a) Regulations.--Not later than 120 days after the date of the 
enactment of this Act, the Director of the Office of Management and 
Budget shall prescribe regulations to implement this Act.
    (b) Implementation.--This Act shall be implemented beginning with 
the first full fiscal year occurring after the date of the enactment of 
this Act.
            Amend the title so as to read: ``A bill to provide 
        taxpayers with an annual report disclosing the cost and 
        performance of Government programs and areas of duplication 
        among them.''.

Summary: Taxpayers Right-To-Know Act - Requires the head of each federal agency, on an annual basis, to: (1) identify and describe every program administered by such agency; (2) determine the total administrative expenses and expenditures for services for each program; (3) estimate the number of clients served by each program and the beneficiaries who received assistance under each program; (4) estimate the number of full-time federal and contract employees who administer each program; and (5) identify federal programs with duplicative or overlapping missions, services, and allowable uses of funds.

Requires each agency head to publish on the agency website, not later than February 1 of each fiscal year, the information required by this Act, the latest performance reviews of each agency program, improper payment rates, the total amount of undisbursed grant funding remaining in grant accounts, and recommendations for consolidating duplicative or overlapping programs, eliminating waste and inefficiency, and terminating lower priority, outdated, and unnecessary programs and initiatives.

Requires the Director of the Office of Management and Budget (OMB), not later than February 1 of each fiscal year, to publish on the OMB website a report that contains: (1) an identification of programs across agencies with duplicative or overlapping missions, services, and allowable uses of funds; and (2) recommendations to consolidate duplicative programs, eliminate waste and inefficiency, and terminate lower priority, outdated, and unnecessary programs and initiatives.

Declares that nothing in this Act shall be construed to require the disclosure of classified information.