,i #aacth ,,congress #ast ,session ,h4 ,r4 #bjfa ,,in ,,the ,,house ,,of ,,representatives ,may #ba1 #bjac ,mr4 ,issa 7for himself and ,mr4 ,cummings7 introduced the following bill2 which was referred to the ,committee on ,oversight and ,government ,reform ,a ,,bill ,to expand the ,federal ,funding ,accountability and ,transparency ,act of #bjjf to increase accountability and transparency in ,federal spending1 and for other purposes4 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,digital ,accountability and ,transparency ,act of #bjac4 7b7 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4 ,sec4 #b4 ,purposes4 ,sec4 #c4 ,amendments to the ,federal ,funding ,accountability and ,transparency ,act of #bjjf4 ,sec4 #d4 ,pilot program to evaluate consolidated recipient reporting4 ,sec4 #e4 ,classified and protected information4 ,sec4 #f4 ,american ,recovery and ,reinvestment ,act of #bjji amendments4 ,sec4 #g4 ,disaster ,relief ,appropriations ,act of #bjac amendments4 ,sec4 #h4 ,executive agency accounting and other financial management reports and plans4 #b4 ,purposes ,the purposes of this ,act are to-- 7#a7 expand the ,federal ,funding ,accountability and ,transparency ,act of #bjjf by disclosing direct ,federal agency expenditures and linking ,federal contract1 loan1 and grant spending information to programs of ,federal agencies in order to enable taxpayers and policymakers to track ,federal spending more effectively2 7#b7 provide consistent1 reliable1 and searchable ,government-wide spending data that is displayed accurately for taxpayers and policymakers on ,u,s,a,spending4gov2 7#c7 analyze ,federal spending data to proactively prevent waste1 fraud1 abuse1 and improper payments2 7#d7 simplify reporting for entities receiving ,federal funds by streamlining reporting requirements and reducing compliance costs while improving transparency2 and 7#e7 improve the quality of data submitted to ,u,s,a,spending4gov by holding ,federal agencies accountable for the completeness and accuracy of the data submitted4 #c4 ,amendments to the ,federal ,funding ,accountability and ,transparency ,act of #bjjf ,section #b of the ,federal ,funding ,accountability and ,transparency ,act of #bjjf 7#ca ,u4,s4,c4 #faja note7 is amended-- 7#a7 in the section heading1 by striking full disclosure of entities receiving ,federal funding and inserting disclosure of ,federal funding2 7#b7 in subsection 7a7-- 7,a7 by redesignating paragraphs 7#b7 and 7#c7 as paragraphs 7#c7 and 7#g71 respectively2 7,b7 by inserting after paragraph 7#a7 the following new paragraph 7#b73 7#b7 ,federal agency ,the term ,federal agency has the meaning given the term ,executive agency under section #aje of title #e1 ,united ,states ,code4 2 7,c7 by inserting after paragraph 7#c71 as redesignated by subparagraph 7,a71 the following new paragraphs3 7#d7 ,federal funds ,the term ,federal funds means any funds that are made available to or expended by a ,federal agency4 7#e7 ,object class ,the term object class means the category assigned for purposes of the annual budget of the ,president submitted under section #aaje7;a7 of title #ca1 ,united ,states ,code1 to the type of property or services purchased by the ,federal ,government4 7#f7 ,program activity ,the term program activity has the meaning given that term under section #aaae7;h7 of title #ca1 ,united ,states ,code4 2 and 7,d7 in paragraph 7#g71 as redesignated by subparagraph 7,a7-- 7i7 in subparagraph 7,b71 by striking paragraph 7#b77;,a77i7 and inserting paragraph 7#c77;,a77i72 and 7ii7 in subparagraph 7,c71 by striking paragraph 7#b77;,a77ii7 and inserting paragraph 7#c77;,a77ii72 7#c7 in subsection 7b7-- 7,a7 in paragraph 7#a7-- 7i7 by striking the ,office of ,management and ,budget and inserting the ,secretary of the ,treasury each place it appears2 7ii7 by redesignating subparagraphs 7,a7 through 7,g7 as clauses 7i7 through 7vii71 respectively1 and adjusting the margin accordingly2 7iii7 by striking for each ,federal award-- and inserting the following3 8for all ,federal funds-- 7,a7 for each ,federal agency1 component of a ,federal agency1 appropriations account1 program activity1 and object class 7including any subcomponent of an object class71 and other accounts or data as appropriate-- 7i7 the amount of budget authority available2 7ii7 the amount obligated2 7iii7 the amount of outlays2 7iv7 the amount of any ,federal funds reprogrammed or transferred2 and 7v7 the amount of expired and unexpired unobligated balances2 and 7,b7 for each ,federal award-- 2 and 7iv7 in subparagraph 7,b77iii71 as so designated by this subparagraph1 by inserting 1 which shall be assigned a unique identifier1 after information on the award2 7,b7 in paragraph 7#c7-- 7i7 by striking ,the ,director of the ,office of ,management and ,budget and inserting ,the ,secretary of the ,treasury2 and 7ii7 by striking the ,director and inserting the ,secretary2 7,c7 in paragraph 7#d7-- 7i7 by striking the ,director of the ,office of ,management and ,budget and inserting the ,secretary of the ,treasury2 and 7ii7 by striking the ,director and inserting the ,secretary1 each place it appears2 and 7,d7 by adding at the end the following3 7#e7 ,application of data standards ,the ,secretary of the ,treasury shall apply the data standards established under subsection 7e7 to all data collection1 data dissemination1 and data publication required under this section4 7#f7 ,data feed to recovery accountability and transparency board ,the ,secretary of the ,treasury shall provide the data described in paragraph 7#a7 to the ,recovery ,accountability and ,transparency ,board so that it can be included in the ,recovery ,operations ,center described in subsection 7h74 2 7#d7 in subsection 7c7-- 7,a7 in paragraph 7#a7-- 7i7 in the matter preceding subparagraph 7,a71 by striking and ,grants4gov and inserting ,grants4gov1 the ,payment ,automation ,manager and ,financial ,information ,repository and other data or databases from the ,department of the ,treasury1 the ,,max ,information ,system of the ,office of ,management and ,budget1 and other data from ,federal agencies collected and identified by the ,office of ,management and ,budget2 7ii7 in subparagraph 7,b71 by adding and at the end2 and 7iii7 by adding at the end the following3 7,c7 specify such search shall be confined to ,federal funds2 2 7,b7 in paragraph 7#b71 by inserting the ,payment ,automation ,manager and ,financial ,information ,repository and other data or databases from the ,department of the ,treasury1 the ,,max ,information ,system of the ,office of ,management and ,budget1 other data from ,federal agencies collected and identified by the ,office of ,management and ,budget1 after ,grants4gov website12 7,c7 in paragraph 7#d7-- 7i7 by striking shall be updated not later and inserting the following3 8shall be updated-- 7,a7 not later 2 and 7ii7 by adding at the end the following3 7,b7 not less than once each quarter with information relating to ,federal funds2 2 7,d7 in paragraph 7#e7-- 7i7 by inserting ,federal funds and before ,federal awards the first place it appears2 7ii7 by striking subsection 7a77#b77;,a77i7 and those described in subsection 7a77#b77;,a77ii7 and inserting subsection 7a77#c77;,a77i7 and those described in subsection 7a77#c77;,a77ii72 and 7iii7 by striking the period at the end and inserting a semicolon2 and 7,e7 by adding at the end the following3 7#f7 shall have the ability to aggregate data for the categories described in paragraphs 7#a7 through 7#e7 without double-counting data2 and 7#g7 shall permit all information published under this section to be downloaded in bulk4 2 7#e7 by redesignating subsections 7e71 7f71 and 7g7 as subsections 7i71 7j71 and 7k71 respectively2 and 7#f7 by inserting after subsection 7d7 the following new subsections3 7e7 ,department of the treasury requirements for data standards 7#a7 ,in general ,the ,secretary of the ,treasury1 in consultation with the ,director of the ,office of ,management and ,budget1 the ,administrator of ,general ,services1 and the heads of ,federal agencies1 shall establish ,government-wide financial data standards for ,federal funds1 which shall-- 7,a7 include common data elements1 such as codes1 unique award identifiers1 and fields1 for financial and payment information required to be reported by ,federal agencies and entities receiving ,federal funds1 including identifiers for ,federal awards and entities receiving ,federal awards2 7,b7 to the extent reasonable and practicable1 ensure interoperability and incorporate-- 7i7 common data elements developed and maintained by an international voluntary consensus standards body1 as defined by the ,office of ,management and ,budget1 such as the ,international ,organization for ,standardization2 7ii7 common data elements developed and maintained by ,federal agencies with authority over contracting and financial assistance1 such as the ,federal ,acquisition ,regulatory ,council2 and 7iii7 common data elements developed and maintained by accounting standards organizations2 and 7,c7 include data reporting standards that-- 7i7 incorporate a widely accepted1 nonproprietary1 searchable1 platform-independent computer-readable format2 7ii7 are consistent with and implement applicable accounting principles2 7iii7 are capable of being continually upgraded as necessary2 7iv7 are structured to specifically support the reporting of financial and performance-related data1 such as that any data produced1 regardless of reporting need or software used for creation or consumption1 is consistent and comparable across reporting situations2 7v7 establish1 for each data point1 a standard method of conveying the reporting period1 reporting entity1 unit of measure1 and other associated attributes2 and 7vi7 incorporate nonproprietary standards in effect on the date of enactment of the ,digital ,accountability and ,transparency ,act of #bjac4 7#b7 ,deadlines 7,a7 ,guidance ,the ,secretary of the ,treasury1 in consultation with the ,director of the ,office of ,management and ,budget1 shall issue guidance on the data standards established under paragraph 7#a7 to ,federal agencies not later than #a year after the date of enactment of the ,digital ,accountability and ,transparency ,act of #bjac4 7,b7 ,website ,not later than #a year after the date on which the guidance under clause 7i7 is issued1 the ,secretary of the ,treasury shall ensure that the website required under this section makes data publicly available in accordance with the data standards established under paragraph 7#a74 7,c7 ,agencies ,not later than #ahj days after the date on which the guidance under subparagraph 7,a7 is issued1 each ,federal agency shall collect1 report1 and maintain data in accordance with the data standards established under paragraph 7#a74 7#c7 ,consultation ,the ,secretary of the ,treasury shall consult with public and private stakeholders in establishing data standards under this subsection4 7f7 ,consolidated recipient financial reports ,the ,director of the ,office of ,management and ,budget shall-- 7#a7 review the financial reporting required by ,federal agencies for ,federal award recipients to consolidate financial reporting and reduce duplicative financial reporting and compliance costs for recipients2 7#b7 request input from ,federal award recipients to reduce duplicative financial reporting1 especially from ,state and local governments and institutions of higher education2 7#c7 not later than #a year after the date of enactment of the ,digital ,accountability and ,transparency ,act of #bjac1 provide guidance to the heads of ,federal agencies regarding how to simplify the reporting requirements for ,federal award recipients to consolidate financial reporting1 reduce duplicative reporting1 and reduce compliance costs1 as appropriate2 and 7#d7 not later than #ah months after the date of enactment of the ,digital ,accountability and ,transparency ,act of #bjac1 submit to ,congress a report regarding any legislative action required to consolidate1 streamline1 or reduce the cost of reporting requirements for ,federal award recipients4 7g7 ,accountability for ,federal funding 7#a7 ,in general ,not later than #a year after the date of enactment of the ,digital ,accountability and ,transparency ,act of #bjac1 and every #b years thereafter until the date that is #f years after such date of enactment1 the ,inspector ,general of each ,federal agency1 in consultation with the ,comptroller ,general of the ,united ,states1 shall review a sampling of the data submitted under this ,act by the agency1 and shall submit to ,congress and make publicly available a report on the completeness1 timeliness1 quality1 and accuracy of the data sampled and the implementation and use of consistent data standards by the ,federal agency4 7#b7 ,comptroller general 7,a7 ,in general ,not later than #b years after the date of enactment of the ,digital ,accountability and ,transparency ,act of #bjac1 and every #b years thereafter until the date that is #f years after such date of enactment1 and after review of the reports submitted under paragraph 7#a71 the ,comptroller ,general of the ,united ,states shall submit to ,congress and make publicly available a report on the completeness1 timeliness1 quality1 and accuracy of the data submitted under this ,act by each ,federal agency and the implementation and use of consistent data standards by each ,federal agency4 7,b7 ,ranking ,the ,comptroller ,general of the ,united ,states shall make available a ranking of ,federal agencies regarding data quality1 accuracy1 and compliance with this ,act4 7h7 ,recovery accountability and transparency board 7#a7 ,resources and mechanisms ,the ,recovery ,accountability and ,transparency ,board shall develop and test information technology resources and oversight mechanisms to enhance the transparency of and detect and remediate waste1 fraud1 and abuse in ,federal spending for ,inspectors ,general4 7#b7 ,website ,the ,recovery ,accountability and ,transparency ,board shall maintain a website informing the public of its activities to identify waste1 fraud1 and abuse and increase transparency of ,federal funds to provide support for ,inspectors ,general4 7#c7 ,recovery ,operations ,center ,the ,recovery ,accountability and ,transparency ,board shall establish and maintain a ,recovery ,operations ,center as a ,government-wide ,internet-based data access system to carry out the functions described in paragraph 7#d74 7#d7 ,functions of the ,recovery ,operations ,center ,the functions referred to in paragraph 7#c7 are the following3 7,a7 ,in ,general ,the ,recovery ,operations ,center shall incorporate-- 7i7 all information described in subsection 7b77#a72 7ii7 other information maintained by ,federal1 ,state1 local1 and foreign government agencies2 and 7iii7 other commercially and publicly available information4 7,b7 ,specific ,functions ,the ,recovery ,operations ,center shall be designed and operated to carry out the following functions3 7i7 ,combine information described in subsection 7b77#a7 with other compilations of information1 including those listed in subparagraph 7,a74 7ii7 ,permit agencies1 in accordance with applicable law1 to detect and remediate waste1 fraud1 and abuse4 4 #d4 ,pilot program to evaluate consolidated recipient reporting 7a7 ,in general ,not later than #ij days after the date of enactment of this ,act1 the ,recovery ,accountability and ,transparency ,board1 in consultation with the ,secretary of the ,treasury and the ,director of the ,office of ,management and ,budget1 shall establish a pilot program relating to reporting by recipients of ,federal funds 7in this section referred to as the pilot program7 for the purpose of increasing financial transparency to-- 7#a7 display the full cycle of ,federal funds2 7#b7 improve the accuracy of ,federal financial data2 and 7#c7 develop recommendations for reducing reporting required of recipients of ,federal funds by consolidating and automating financial reporting requirements across the ,federal ,government4 7b7 ,requirements ,the pilot program shall-- 7#a7 include recipients that collectively receive not less than #a1jjj1jjj1jjj in ,federal funds each fiscal year2 7#b7 include recipients that receive ,federal funds under multiple programs across multiple agencies2 and 7#c7 include recipients that collectively receive ,federal funds under contracts1 grants1 and subawards4 7c7 ,reporting and evaluation requirements ,each recipient of ,federal funds participating in the pilot program shall submit to the ,recovery ,accountability and ,transparency ,board reports on the finances of the selected ,federal awards4 7d7 ,publication of information ,all the information collected by the ,recovery ,accountability and ,transparency ,board under the pilot program shall be made publicly available and searchable on the website established under section #b of the ,federal ,funding ,accountability and ,transparency ,act of #bjjf 7#ca ,u4,s4,c4 #faja note74 7e7 ,termination ,the pilot program shall terminate on the date that is #c years after the date on which the ,recovery ,accountability and ,transparency ,board establishes the pilot program4 7f7 ,report to congress ,not later than #ij days after the date on which the pilot program terminates under subsection 7e71 the ,recovery ,accountability and ,transparency ,board shall submit to the ,committee on ,homeland ,security and ,governmental ,affairs and the ,committee on ,oversight and ,government ,reform of the ,house of ,representatives a report on the pilot program1 which shall include-- 7#a7 a description of financial data collected under the pilot program1 the accuracy of the data provided1 and the cost to collect the data from recipients2 and 7#b7 recommendations for-- 7,a7 consolidating some or all aspects of ,federal financial reporting to reduce the costs to recipients of ,federal funds2 7,b7 automating some or all aspects of ,federal financial reporting to increase efficiency and reduce the costs to recipients of ,federal funds2 and 7,c7 improving financial transparency4 #e4 ,classified and protected information ,section #c of the ,federal ,funding ,accountability and ,transparency ,act of #bjjf 7#ca ,u4,s4,c4 #faja note7 is amended to read as follows3 #c4 ,classified and protected information ,nothing in this ,act shall require the disclosure to the public or to any person without an identifiable need to know-- 7#a7 information protected under section #eeb of title #e1 ,united ,states ,code 7commonly known as the ,freedom of ,information ,act72 or 7#b7 information protected under section #eeb;a of title #e1 ,united ,states ,code 7commonly known as the ,privacy ,act of #aigd71 or section #fajc of the ,internal ,revenue ,code of #aihf4 4 #f4 ,american ,recovery and ,reinvestment ,act of #bjji amendments ,public ,law #aaa-e is amended-- 7#a7 in subsection #aeja7d7 of title ,,xv1 by adding before the period at the end the following3 except that1 in subtitle ,b1 the term means any funds that are obligated or expended by an agency from appropriations made under this or any other ,act2 7#b7 in section #aeab of title ,,xv1 by adding at the end the following3 7i7 ,expiration ,the requirements in this section shall expire on ,september #ca1 #bjac4 2 7#c7 in section #aebc of title ,,xv1 by adding at the end the following3 7d7 ,expiration ,the requirements in this section shall expire on ,september #cj1 #bjac4 2 7#d7 in section #aebf of title ,,xv1 by adding at the end the following3 7e7 ,expiration ,the requirements in this section shall expire on ,september #cj1 #bjac4 2 and 7#e7 in section #aecj of title ,,xv1 by striking ,september #cj1 #bjac1 and inserting ,september #cj1 #bjag44 #g4 ,disaster ,relief ,appropriations ,act of #bjac amendments ,public ,law #aac-b is amended in section #ijd7;d7-- 7#a7 by striking for purposes related to the impact of ,hurricane ,sandy2 7#b7 by striking related to the impact of ,hurricane ,sandy after receiving appropriations2 and 7#c7 by striking related to funds appropriated for the impact of ,hurricane ,sandy after on its activities4 #h4 ,executive agency accounting and other financial management reports and plans ,section #ceab7;a7 of title #ca1 ,united ,states ,code1 is amended-- 7#a7 in paragraph 7#a71 by inserting and make available on the website described under section #aabb of this title after appropriate committees of the ,congress2 7#b7 in paragraph 7#c77;,b77vi71 by inserting 1 system development1 financial management workforce development1 related risk assessment and mitigation for the ,federal ,government as a whole1 related risk assessment and mitigation for executive agencies1 development of capacity to prevent and detect fraud1 after equipment acquisitions2 and 7#c7 in paragraph 7#d71 by adding at the end the following3 7,c7 ,not later than #ij days after the date of enactment of the ,digital ,accountability and ,transparency ,act of #bjac1 and every #ij days thereafter1 the ,director shall make available on the website described under section #aabb of this title a report regarding-- 7i7 specific goals for the most recent full fiscal year1 the fiscal year during which the report is submitted1 and the fiscal year following the year during which the report is submitted that are necessary steps toward implementing the ,federal ,funding ,accountability and ,transparency ,act of #bjjf 7#ca ,u4,s4,c4 #faja note7 fully and in an effective1 efficient1 and accurate manner2 and 7ii7 the status and progress achieved toward each goal described in clause 7i71 including any changes to the cost1 schedule1 or performance baselines of achieving each goal1 using earned value management where appropriate4 4