,i #aacth ,,congress #ast ,session ,h4 ,r4 #baih ,,in ,,the ,,house ,,of ,,representatives ,may #bc1 #bjac ,mr4 ,posey introduced the following bill2 which was referred to the ,committee on ,oversight and ,government ,reform ,a ,,bill ,to require ,state governments to submit fiscal accounting reports as a condition to the receipt of ,federal financial assistance1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,national ,activity ,based ,total ,accountability ,act of #bjac4 #b4 ,findings and ,purpose 7a7 ,findings ,the ,congress finds as follows3 7#a7 ,the ,federal ,government sends hundreds of billions of dollars to the ,states each and every year4 7#b7 ,in fiscal year #bjaj1 among the money sent to the ,states were #cdh billion for health and human services1 #fd billion for transportation1 #ee billion for housing and urban development1 #gc billion for education1 and #cc billion for agriculture4 7#c7 ,states receive money from the ,federal ,government through grants1 loans1 loan guarantees1 property1 cooperative agreements1 interest subsidies1 insurance1 food commodities1 and direct appropriations1 among others means4 7#d7 ,every ,state spends money for common activities such as health care1 transportation1 housing1 education1 agriculture and other issues1 yet some ,states are more effective than others when spending these ,federal taxpayer dollars4 7#e7 ,taxpayers1 legislators1 and agencies should be able to objectively and reliably share data comparing apples-to-apples performance measurements that identify what government does and what it really costs4 7#f7 ,activity-based total accountability will show which ,states are the most effective with taxpayer dollars and lead to competition among ,states4 7#g7 ,states demonstrating that they are more efficient with tax dollars by having lower activity costs will serve as models for others to ensure that there is more accountability for how tax dollars are spent and to ensure that the taxpayer is getting the best value for their dollar4 7b7 ,purpose ,the purpose of this ,act is to improve the policymaking process and government accountability at the ,state level by requiring annual accountings from ,state governments in a format that uses total accountability measures1 including unit-cost data4 #c4 ,state fiscal accounting reports 7a7 ,in general ,not later than #ae days before the end of a ,federal fiscal year1 each ,state government that receives ,federal financial assistance in that ,federal fiscal year shall submit a ,state fiscal accounting report for the ,federal fiscal year to the ,director of the ,office of ,management and ,budget 7hereinafter in this ,act referred to as the ,director74 7b7 ,contents of report ,each ,state fiscal accounting report shall include-- 7#a7 a one-page summary that lists the total funding and expenditures of each budget entity of the ,state government2 and 7#b7 for each budget entity of the ,state government1 a unit-cost summary for the ,federal fiscal year4 7c7 ,publication of reports ,the ,director shall publish each report received under this section on an ,internet ,web site of the ,director not later than #cj days after receiving that report4 #d4 ,standardization of ,state fiscal accounting reports 7a7 ,standardization of reports ,the ,director shall ensure that each ,state fiscal accounting report is in such standardized form as the ,director may prescribe4 ,such form shall permit the comparison of the information contained in a ,state fiscal accounting report with the information contained in every other ,state fiscal accounting report4 7b7 ,initial reports ,not later than #ahj days after the date of enactment of this ,act1 each ,state government that is required to submit a report under section #c shall submit to the ,director a description of the programs and other activities carried out by each budget entity of that ,state government over that fiscal year1 including such information on those programs or activities as the ,director may require4 7c7 ,classification system ,based on the descriptions submitted under subsection 7b7 and on what the ,director determines to be the most relevant data available 7including data from the most recent census71 the ,director shall by rule do the following3 7#a7 ,establish a uniform system for classifying such programs and activities within categories 7hereinafter in this ,act referred to as agency activities7 identified by the ,director4 7#b7 ,for each agency activity1 identify conduct 7hereinafter in this ,act referred to as an activity unit7 that1 in the determination of the ,director1 constitutes a completed instance of such agency activity4 7#c7 ,for each agency activity1 identify1 to the extent practicable1 performance measures for that agency activity1 and1 in publishing a report under section #c7;c71 link electronically such performance measures to that agency activity4 #e4 ,unit-cost summary ,each unit-cost summary for a budget entity of a ,state government shall be in such form as the ,director may prescribe1 be one page long1 and include the following3 7#a7 ,a statement of funds available1 as described under section #f4 7#b7 ,for each agency activity that the budget entity began1 attempted1 continued1 or completed1 a line-item listing as described under section #g4 7#c7 ,a reconciliation of funds available with adjusted expenditures as described under section #h4 #f4 ,statement of funds available 7a7 ,in general ,a statement of funds available shall identify-- 7#a7 in accordance with subsection 7b71 each source of funds available for expenditure or obligation by the budget entity and the amount of such funds2 and 7#b7 the sum of all amounts identified under paragraph 7#a74 7b7 ,identification of sources ,in identifying the sources of funds available for expenditure or obligation by the budget entity1 the budget entity shall include the following3 7#a7 ,all funds made available by ,state appropriations laws4 7#b7 ,any ,federal financial assistance provided by a ,federal department or agency4 7#c7 ,any other sources the ,director determines appropriate4 #g4 ,agency activity line item listings 7a7 ,in general ,a line item listing for an agency activity shall-- 7#a7 identify-- 7,a7 the agency activity2 7,b7 in accordance with subsection 7b71 the total amount of funds that the budget entity expended in carrying out the agency activity2 7,c7 the number of activity units of the agency activity the budget entity began1 attempted1 continued1 or completed2 and 7,d7 the unit-cost of the agency activity1 determined in accordance with subsection 7c72 and 7#b7 describe as many of the following as are relevant to the agency activity3 7,a7 ,what conduct constitutes an activity unit4 7,b7 ,each purpose for which the budget entity engaged in that agency activity4 7,c7 ,each person that is an intended beneficiary of that agency activity4 7b7 ,special rules for determination of expenditures 7#a7 ,allocation of expenditures for certain agency activities ,if the ,director determines that there is an agency activity for which no method of measuring the accomplishment of the agency activity exists1 an expenditure for that agency activity must be consistently allocated to what is1 in the determination of the ,director1 a sufficiently similar agency activity for which such a method exists4 7#b7 ,payments to contractors or subordinate entities included ,an identification of the total amount of funds that a budget entity expended shall include any amounts paid to a contractor or subordinate entity4 7c7 ,determination of unit-,cost 7#a7 ,in general ,the unit-cost of an agency activity shall be determined in accordance with the following formula3 ,,uc ----------------4 7#b7 ,definition of terms in formula ,for purposes of the formula in paragraph 7#a7-- 7,a7 ,,uc is the unit-cost of the agency activity2 7,b7 is the amount described in subsection 7a77#a77;,b72 and 7,c7 is the number described in subsection 7a77#a77;,c74 #h4 ,reconciliation of funds available with adjusted expenditures 7a7 ,in general ,a reconciliation of funds available with adjusted expenditures shall-- 7#a7 identify the adjusted expenditures of the budget entity2 and 7#b7 explain any difference between the adjusted expenditures and the sum of all funds available for expenditure or obligation by the budget entity 7determined in accordance with section #f74 7b7 ,determination of adjusted expenditures 7#a7 ,in general ,the adjusted expenditures of the budget entity shall be determined in accordance with the following formula3 ,,ae ,,exp ,,pt ,,rev4 7#b7 ,definition of terms in formula ,for purposes of the formula in paragraph 7#a7-- 7,a7 ,,ae is the adjusted expenditures2 7,b7 ,,exp is the sum of all expenditures by the budget entity for agency activities2 7,c7 ,,pt is the sum of all pass-throughs identified by the budget entity under subsection 7c72 and 7,d7 ,,rev is the sum of all reversions identified by the budget entity under subsection 7c74 7c7 ,identification of ,pass-,throughs and ,reversions ,a budget entity may identify an amount as a pass-through or a reversion if the amount satisfies criteria established by the ,director4 #i4 ,noncompliance ,if the ,director determines that a ,state government has failed1 with respect to a ,federal fiscal year1 to file a sufficient and timely ,state fiscal accounting report under this ,act1 the ,director shall so inform the head of each ,federal department or agency4 ,each such head shall withhold #aj percent of any ,federal financial assistance provided to the ,state government for the next ,federal fiscal year4 #aj4 ,rules ,the ,director is authorized to make such rules as may be necessary to carry out this ,act4 #aa4 ,definitions ,in this ,act3 7#a7 ,the term ,state government means the government of each of the several ,states1 the ,district of ,columbia1 and any commonwealth1 territory1 or possession of the ,united ,states4 7#b7 ,the term budget entity means a ,state agency or the ,state judiciary4 7#c7 ,the term agency activity means major operational activities carried out by a budget entity4 7#d7 ,the term ,federal financial assistance has the meaning given such term in section #geja of title #ca1 ,united ,states ,code1 and also includes any other amounts that the ,director determines appropriate4