0:'public law 113–101—may 9, 2014 document certified by superintendent of documents pkisupport@gpo.gov signed by superintendent of documents pkisupport@gpo.gov time: 2020.12.29',
1:'14:45:50 0500 reason: gpo attests that this document has not been altered since it was disseminated by gpo location: us',
2:'gpo, washington, dc 20401 digital accountability and transparency act of 2014 128 stat. 1146 public law 113–101—may 9, 2014 may',
3:'9, 2014 [s. 994] digital accountability and transparency act of 2014. 31 usc 6101 note. 31 usc 6101 note. 31',
4:'usc 6101 note. definitions. public law 113–101 113th congress an act to expand the federal funding accountability and transparency act',
5:'of 2006 to increase accountability and transparency in federal spending, and for other purposes. be it enacted by the senate',
6:'and house of representatives of the united states of america in congress assembled, section 1. short title. this act may',
7:'be cited as the ‘‘digital accountability and transparency act of 2014’’ or the ‘‘data act’’. sec. 2. purposes. the purposes',
8:'of this act are to— 1 expand the federal funding accountability and transparency act of 2006 31 u.s.c. 6101 note',
9:'by disclosing direct federal agency expenditures and linking federal contract, loan, and grant spending information to programs of federal agencies',
10:'to enable taxpayers and policy makers to track federal spending more effectively; 2 establish governmentwide data standards for financial data',
11:'and provide consistent, reliable, and searchable govern mentwide spending data that is displayed accurately for taxpayers and policy makers on',
12:'usaspending.gov or a successor system that displays the data; 3 simplify reporting for entities receiving federal funds by streamlining reporting',
13:'requirements and reducing compliance costs while improving transparency; 4 improve the quality of data submitted to usaspending.gov by holding federal',
14:'agencies accountable for the completeness and accuracy of the data submitted; and 5 apply approaches developed by the recovery accountability',
15:'and transparency board to spending across the federal government. sec. 3. amendments to the federal funding accountability and transparency act',
16:'of 2006. the federal funding accountability and transparency act of 2006 31 u.s.c. 6101 note is amended— 1 in section',
17:'2— a in subsection a— i in the matter preceding paragraph 1, by striking ‘‘this section’’ and inserting ‘‘this act’’;',
18:'ii by redesignating paragraphs 1, 2, and 3 as paragraphs 2, 4, and 7, respectively; public law 113–101—may 9, 2014',
19:'128 stat. 1147 iii by inserting before paragraph 2, as so redesignated, the following: ‘‘1 director.—the term ‘director’ means the',
20:'director of the office of management and budget.’’; iv by inserting after paragraph 2, as so redesignated, the following: ‘‘3',
21:'federal agency.—the term ‘federal agency’ has the meaning given the term ‘executive agency’ under section 105 of title 5, united',
22:'states code.’’; v by inserting after paragraph 4, as so redesignated, the following: ‘‘5 object class.—the term ‘object class’ means',
23:'the category assigned for purposes of the annual budget of the president submitted under section 1105a of title 31, united',
24:'states code, to the type of property or services purchased by the federal government. ‘‘6 program activity.—the term ‘program activity’',
25:'has the meaning given that term under section 1115h of title 31, united states code.’’; and vi by adding at',
26:'the end the following: ‘‘8 secretary.—the term ‘secretary’ means the secretary of the treasury.’’; b in subsection b— i in',
27:'paragraph 3, by striking ‘‘of the office of management and budget’’; and ii in paragraph 4, by striking ‘‘of the',
28:'office of management and budget’’; c in subsection c— i in paragraph 4, by striking ‘‘and’’ at the end; ii',
29:'in paragraph 5, by striking the period at the end and inserting a semicolon; and iii by adding at the',
30:'end the following: ‘‘6 shall have the ability to aggregate data for the categories described in paragraphs 1 through 5',
31:'without double counting data; and ‘‘7 shall ensure that all information published under this section is available— ‘‘a in machinereadable',
32:'and open formats; ‘‘b to be downloaded in bulk; and ‘‘c to the extent practicable, for automated proc essing.’’; d',
33:'in subsection d— i in paragraph 1a, by striking ‘‘of the office of management and budget’’; ii in paragraph 2—',
34:'i in subparagraph a, by striking ‘‘of the office of management and budget’’; and ii in subparagraph b, by striking',
35:'‘‘of the office of management and budget’’; e in subsection e, by striking ‘‘of the office of management and budget’’;',
36:'and f in subsection g— i in paragraph 1, by striking ‘‘of the office of management and budget’’; and ii',
37:'in paragraph 3, by striking ‘‘of the office of management and budget’’; and 2 by striking sections 3 and 4',
38:'and inserting the following: 128 stat. 1148 public law 113–101—may 9, 2014 ‘‘sec. 3. full disclosure of federal funds. deadlines.',
39:'consultation. web posting. consultation. ‘‘a in general.—not later than 3 years after the date of enactment of the digital accountability',
40:'and transparency act of 2014, and monthly when practicable but not less than quarterly thereafter, the secretary, in consultation with',
41:'the director, shall ensure that the information in subsection b is posted on the website established under section 2. ‘‘b',
42:'information to be posted.—for any funds made available to or expended by a federal agency or component of a federal',
43:'agency, the information to be posted shall include— ‘‘1 for each appropriations account, including an expired or unexpired appropriations account,',
44:'the amount— ‘‘a of budget authority appropriated; ‘‘b that is obligated; ‘‘c of unobligated balances; and ‘‘d of any other',
45:'budgetary resources; ‘‘2 from which accounts and in what amount— ‘‘a appropriations are obligated for each program activity; and ‘‘b',
46:'outlays are made for each program activity; ‘‘3 from which accounts and in what amount— ‘‘a appropriations are obligated for',
47:'each object class; and ‘‘b outlays are made for each object class; and ‘‘4 for each program activity, the amount—',
48:'‘‘a obligated for each object class; and ‘‘b of outlays made for each object class. ‘‘sec. 4. data standards. ‘‘a',
49:'in general.— ‘‘1 establishment of standards.—the secretary and the director, in consultation with the heads of federal agencies, shall establish',
50:'governmentwide financial data standards for any federal funds made available to or expended by federal agencies and entities receiving federal',
51:'funds. ‘‘2 data elements.—the financial data standards established under paragraph 1 shall include common data elements for financial and payment',
52:'information required to be reported by federal agencies and entities receiving federal funds. ‘‘b requirements.—the data standards established under subsection',
53:'a shall, to the extent reasonable and practicable— ‘‘1 incorporate widely accepted common data elements, such as those developed and',
54:'maintained by— ‘‘a an international voluntary consensus standards body; ‘‘b federal agencies with authority over contracting and financial assistance; and',
55:'‘‘c accounting standards organizations; ‘‘2 incorporate a widely accepted, nonproprietary, searchable, platformindependent computerreadable format; ‘‘3 include unique identifiers for federal',
56:'awards and entities receiving federal awards that can be consistently applied governmentwide; ‘‘4 be consistent with and implement applicable accounting',
57:'principles; ‘‘5 be capable of being continually upgraded as necessary; public law 113–101—may 9, 2014 128 stat. 1149 ‘‘6 produce',
58:'consistent and comparable data, including across program activities; and ‘‘7 establish a standard method of conveying the reporting period, reporting',
59:'entity, unit of measure, and other associated attributes. ‘‘c deadlines.— ‘‘1 guidance.—not later than 1 year after the date of',
60:'enactment of the digital accountability and transparency act of 2014, the director and the secretary shall issue guidance to federal',
61:'agencies on the data standards established under subsection a. ‘‘2 agencies.— ‘‘a in general.—except as provided in subparagraph b, not',
62:'later than 2 years after the date on which the guidance under paragraph 1 is issued, each federal agency shall',
63:'report financial and payment information data in accordance with the data standards established under subsection a. ‘‘b noninterference with auditability',
64:'of department of defense financial statements.— ‘‘i in general.—upon request by the secretary of defense, the director may grant an',
65:'extension of the deadline under subparagraph a to the department of defense for a period of not more than 6',
66:'months to report financial and payment information data in accordance with the data standards established under subsection a. ‘‘ii limitation.—the',
67:'director may not grant more than 3 extensions to the secretary of defense under clause i. ‘‘iii notification.—the director of',
68:'the office of management and budget shall notify the committee on homeland security and governmental affairs and the committee on',
69:'armed services of the senate and the committee on oversight and government reform and the committee on armed services of',
70:'the house of representatives of— ‘‘i each grant of an extension under clause i; and ‘‘ii the reasons for granting',
71:'such an extension. ‘‘3 website.—not later than 3 years after the date on which the guidance under paragraph 1 is',
72:'issued, the director and the secretary shall ensure that the data standards established under subsection a are applied to the',
73:'data made available on the website established under section 2. ‘‘d consultation.—the director and the secretary shall con sult with',
74:'public and private stakeholders in establishing data stand ards under this section. ‘‘sec. 5. simplifying federal award reporting. ‘‘a in',
75:'general.—the director, in consultation with relevant federal agencies, recipients of federal awards, including state and local governments, and institutions of',
76:'higher education as defined in section 102 of the higher education act of 1965 20 u.s.c. 1002, shall review the',
77:'information required to be reported by recipients of federal awards to identify— time period. applicability. consultation. review. 128 stat. 1150',
78:'deadline. public law 113–101—may 9, 2014 ‘‘1 common reporting elements across the federal govern ment; ‘‘2 unnecessary duplication in financial',
79:'reporting; and ‘‘3 unnecessarily burdensome reporting requirements for recipients of federal awards. ‘‘b pilot program.— ‘‘1 establishment.—not later than 1',
80:'year after the date of enactment of the digital accountability and transparency act of 2014, the director, or a federal',
81:'agency designated by the director, shall establish a pilot program in this section referred to as the ‘pilot program’ with',
82:'the participation of appropriate federal agencies to facilitate the development of recommendations for— ‘‘a standardized reporting elements across the federal',
83:'government; ‘‘b the elimination of unnecessary duplication in financial reporting; and ‘‘c the reduction of compliance costs for recipients of',
84:'federal awards. ‘‘2 requirements.—the pilot program shall— ‘‘a include a combination of federal contracts, grants, and subawards, the aggregate value',
85:'of which is not less than $1,000,000,000 and not more than $2,000,000,000; ‘‘b include a diverse group of recipients of',
86:'federal awards; and ‘‘c to the extent practicable, include recipients who receive federal awards from multiple programs across multiple agencies.',
87:'‘‘3 data collection.—the pilot program shall include data collected during a 12month reporting cycle. ‘‘4 reporting and evaluation requirements.—each recipient',
88:'of a federal award participating in the pilot program shall submit to the office of management and budget or the',
89:'federal agency designated under paragraph 1, as appropriate, any requested reports of the selected federal awards. ‘‘5 termination.—the pilot program',
90:'shall terminate on the date that is 2 years after the date on which the pilot program is established. ‘‘6',
91:'report to congress.—not later than 90 days after the date on which the pilot program terminates under paragraph 5, the',
92:'director shall submit to the committee on homeland security and governmental affairs and the committee on the budget of the',
93:'senate and the committee on oversight and government reform and the committee on the budget of the house of representatives',
94:'a report on the pilot program, which shall include— ‘‘a a description of the data collected under the pilot program,',
95:'the usefulness of the data provided, and the cost to collect the data from recipients; and ‘‘b a discussion of',
96:'any legislative action required and recommendations for— ‘‘i consolidating aspects of federal financial reporting to reduce the costs to recipients',
97:'of federal awards; ‘‘ii automating aspects of federal financial reporting to increase efficiency and reduce the costs to recipients of',
98:'federal awards; public law 113–101—may 9, 2014 128 stat. 1151 ‘‘iii simplifying the reporting requirements for recipients of federal awards;',
99:'and ‘‘iv improving financial transparency. ‘‘7 governmentwide implementation.—not later than 1 year after the date on which the director submits',
100:'the report under paragraph 6, the director shall issue guidance to the heads of federal agencies as to how the',
101:'governmentwide financial data standards established under section 4a shall be applied to the information required to be reported by entities',
102:'receiving federal awards to— ‘‘a reduce the burden of complying with reporting requirements; and ‘‘b simplify the reporting process, including',
103:'by reducing duplicative reports. ‘‘sec. 6. accountability for federal funding. ‘‘a inspector general reports.— ‘‘1 in general.—in accordance with paragraph',
104:'2, the inspector general of each federal agency, in consultation with the comptroller general of the united states, shall— ‘‘a',
105:'review a statistically valid sampling of the spending data submitted under this act by the federal agency; and ‘‘b submit',
106:'to congress and make publically available a report assessing the completeness, timeliness, quality, and accuracy of the data sampled and',
107:'the implementation and use of data standards by the federal agency. ‘‘2 deadlines.— ‘‘a first report.—not later than 18 months',
108:'after the date on which the director and the secretary issue guidance to federal agencies under section 4c1, the inspector',
109:'general of each federal agency shall submit and make publically available a report as described in paragraph 1. ‘‘b subsequent',
110:'reports.—on the same date as the inspector general of each federal agency submits the second and fourth reports under sections',
111:'3521f and 9105a3 of title 31, united states code, that are submitted after the report under subparagraph a, the inspector',
112:'general shall submit and make publically available a report as described in paragraph 1. the report submitted under this subparagraph',
113:'may be submitted as a part of the report submitted under section 3521f or 9105a3 of title 31, united states',
114:'code. ‘‘b comptroller general reports.— ‘‘1 in general.—in accordance with paragraph 2 and after a review of the reports submitted',
115:'under subsection a, the comptroller general of the united states shall submit to congress and make publically available a report',
116:'assessing and comparing the data completeness, timeliness, quality, and accuracy of the data submitted under this act by federal agencies',
117:'and the implementation and use of data standards by federal agencies. ‘‘2 deadlines.—not later than 30 months after the date',
118:'on which the director and the secretary issue guidance to federal agencies under section 4c1, and every 2 years thereafter',
119:'until the date that is 4 years after the date on which deadline. guidance. applicability. public information. consultation. review. 128',
120:'stat. 1152 public law 113–101—may 9, 2014 the first report is submitted under this subsection, the comptroller general of the',
121:'united states shall submit and make publically available a report as described in paragraph 1. ‘‘c recovery accountability and transparency',
122:'board data analysis center.— ‘‘1 in general.—the secretary may establish a data analysis center or expand an existing service to',
123:'provide data, analytic tools, and data management techniques to support— ‘‘a the prevention and reduction of improper payments by federal',
124:'agencies; and ‘‘b improving efficiency and transparency in federal spending. memorandum. ‘‘2 data availability.—the secretary shall enter into memoranda of',
125:'understanding with federal agencies, including inspectors general and federal law enforcement agencies— ‘‘a under which the secretary may provide data',
126:'from the data analysis center for— ‘‘i the purposes set forth under paragraph 1; ‘‘ii the identification, prevention, and reduction',
127:'of waste, fraud, and abuse relating to federal spending; and ‘‘iii use in the conduct of criminal and other investigations;',
128:'and ‘‘b which may require the federal agency, inspector general, or federal law enforcement agency to provide reimbursement to the',
129:'secretary for the reasonable cost of carrying out the agreement. ‘‘3 transfer.—upon the establishment of a data analysis center or',
130:'the expansion of a service under paragraph 1, and on or before the date on which the recovery accountability and',
131:'transparency board terminates, and in addition to any other transfer that the director determines is necessary under section 1531 of',
132:'title 31, united states code, there are transferred to the department of the treasury all assets identified by the secretary',
133:'that support the operations and activities of the recovery operations center of the recovery accountability and transparency board relating to',
134:'the detection of waste, fraud, and abuse in the use of federal funds that are in existence on the day',
135:'before the transfer. ‘‘sec. 7. classified and protected information. ‘‘nothing in this act shall require the disclosure to the public',
136:'of— ‘‘1 information that would be exempt from disclosure under section 552 of title 5, united states code commonly known',
137:'as the ‘freedom of information act’; or ‘‘2 information protected under section 552a of title 5, united states code commonly',
138:'known as the ‘privacy act of 1974’, or section 6103 of the internal revenue code of 1986. ‘‘sec. 8. no',
139:'private right of action. ‘‘nothing in this act shall be construed to create a private right of action for enforcement',
140:'of any provision of this act.’’. public law 113–101—may 9, 2014 128 stat. 1153 sec. 4. executive agency accounting and',
141:'other financial management reports and plans. section 3512a1 of title 31, united states code, is amended by inserting ‘‘and make',
142:'available on the website described under section 1122’’ after ‘‘appropriate committees of congress’’. sec. 5. debt collection improvement. section 3716c6',
143:'of title 31, united states code, is amended— 1 by inserting ‘‘a’’ before ‘‘any federal agency’’; 2 in subparagraph a,',
144:'as so designated, by striking ‘‘180 days’’ and inserting ‘‘120 days’’; and 3 by adding at the end the following:',
145:'‘‘b the secretary of the treasury shall notify congress of notification. any instance in which an agency fails to notify',
146:'the secretary as required under subparagraph a.’’. approved may 9, 2014. legislative history—s. 994 h.r. 2061: house reports: no. 113–270',
147:'comm. on oversight and government reform accompanying h.r. 2061. senate reports: no. 113–139 comm. on homeland security and governmental affairs.',
148:'congressional record, vol. 160 2014: apr. 10, considered and passed senate. apr. 28, considered and passed house. æ',