,i #aac? ,,congress #a/ ,session ,h4 ,r4 #baih ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,may #bc1 #bjac ,mr4 ,posey introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ov]sight & ,gov]nm5t ,re=m ,a ,,bill ,to require ,/ate gov]nm5ts to submit fiscal acc\nt+ reports z a condition to ! receipt ( ,f$]al f9ancial assi/ance1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,national ,activity ,bas$ ,total ,acc\ntability ,act ( #bjac4 #b4 ,f9d+s & ,purpose 7a7 ,f9d+s ,! ,congress f9ds z foll[s3 7#a7 ,! ,f$]al ,gov]nm5t s5ds hundr$s ( billions ( doll>s to ! ,/ates ea* & e ye>4 7#b7 ,9 fiscal ye> #bjaj1 among ! money s5t to ! ,/ates 7 #cdh billion = heal? & human s]vices1 #fd billion = transportation1 #ee billion = h\s+ & urban developm5t1 #gc billion = education1 & #cc billion = agriculture4 7#c7 ,/ates receive money f ! ,f$]al ,gov]nm5t ?r\gh grants1 loans1 loan gu>antees1 prop]ty1 coop]ative agreem5ts1 int]e/ subsidies1 insurance1 food commodities1 & direct appropriations1 among o!rs means4 7#d7 ,e ,/ate sp5ds money = common activities su* z heal? c>e1 transportation1 h\s+1 education1 agriculture & o!r issues1 yet "s ,/ates are m effective ?an o!rs :5 sp5d+ ^! ,f$]al taxpay] doll>s4 7#e7 ,taxpay]s1 legislators1 & ag5cies %\ld be able to objectively & reliably %>e data comp>+ apples-to-apples p]=mance measurem5ts t id5tify :at gov]nm5t does & :at x really co/s4 7#f7 ,activity-bas$ total acc\ntability w %[ :i* ,/ates are ! mo/ effective ) taxpay] doll>s & lead to competition among ,/ates4 7#g7 ,/ates demon/rat+ t !y are m effici5t ) tax doll>s by hav+ l[] activity co/s w s]ve z models = o!rs to ensure t !re is m acc\ntability = h[ tax doll>s are sp5t & to ensure t ! taxpay] is gett+ ! be/ value = _! doll>4 7b7 ,purpose ,! purpose ( ?is ,act is to improve ! policymak+ process & gov]nm5t acc\ntability at ! ,/ate level by requir+ annual acc\nt+s f ,/ate gov]nm5ts 9 a =mat t uses total acc\ntability measures1 includ+ unit-co/ data4 #c4 ,/ate fiscal acc\nt+ reports 7a7 ,9 g5]al ,n lat] ?an #ae days be=e ! end ( a ,f$]al fiscal ye>1 ea* ,/ate gov]nm5t t receives ,f$]al f9ancial assi/ance 9 t ,f$]al fiscal ye> %all submit a ,/ate fiscal acc\nt+ report = ! ,f$]al fiscal ye> to ! ,director ( ! ,(fice ( ,managem5t & ,budget 7h]e9aft] 9 ?is ,act ref]r$ to z ! ,director74 7b7 ,cont5ts ( report ,ea* ,/ate fiscal acc\nt+ report %all include-- 7#a7 a "o-page summ>y t li/s ! total fund+ & exp5ditures ( ea* budget entity ( ! ,/ate gov]nm5t2 & 7#b7 = ea* budget entity ( ! ,/ate gov]nm5t1 a unit-co/ summ>y = ! ,f$]al fiscal ye>4 7c7 ,publication ( reports ,! ,director %all publi% ea* report receiv$ "u ?is section on an ,int]net ,web site ( ! ,director n lat] ?an #cj days aft] receiv+ t report4 #d4 ,/&>dization ( ,/ate fiscal acc\nt+ reports 7a7 ,/&>dization ( reports ,! ,director %all ensure t ea* ,/ate fiscal acc\nt+ report is 9 su* /&>diz$ =m z ! ,director may prescribe4 ,su* =m %all p]mit ! comp>ison ( ! in=mation conta9$ 9 a ,/ate fiscal acc\nt+ report ) ! in=mation conta9$ 9 e o!r ,/ate fiscal acc\nt+ report4 7b7 ,initial reports ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is ,act1 ea* ,/ate gov]nm5t t is requir$ to submit a report "u section #c %all submit to ! ,director a description ( ! programs & o!r activities c>ri$ out by ea* budget entity ( t ,/ate gov]nm5t ov] t fiscal ye>1 includ+ su* in=mation on ^? programs or activities z ! ,director may require4 7c7 ,classification sy/em ,bas$ on ! descriptions submitt$ "u subsection 7b7 & on :at ! ,director det]m9es to be ! mo/ relevant data available 7includ+ data f ! mo/ rec5t c5sus71 ! ,director %all by rule d ! foll[+3 7#a7 ,e/abli% a uni=m sy/em = classify+ su* programs & activities )9 categories 7h]e9aft] 9 ?is ,act ref]r$ to z ag5cy activities7 id5tifi$ by ! ,director4 7#b7 ,= ea* ag5cy activity1 id5tify conduct 7h]e9aft] 9 ?is ,act ref]r$ to z an activity unit7 t1 9 ! det]m9ation ( ! ,director1 con/itutes a complet$ in/ance ( su* ag5cy activity4 7#c7 ,= ea* ag5cy activity1 id5tify1 to ! ext5t practicable1 p]=mance measures = t ag5cy activity1 &1 9 publi%+ a report "u section #c7;c71 l9k electronically su* p]=mance measures to t ag5cy activity4 #e4 ,unit-co/ summ>y ,ea* unit-co/ summ>y = a budget entity ( a ,/ate gov]nm5t %all be 9 su* =m z ! ,director may prescribe1 be "o page long1 & include ! foll[+3 7#a7 ,a /atem5t ( funds available1 z describ$ "u section #f4 7#b7 ,= ea* ag5cy activity t ! budget entity began1 attempt$1 cont9u$1 or complet$1 a l9e-item li/+ z describ$ "u section #g4 7#c7 ,a reconciliation ( funds available ) adju/$ exp5ditures z describ$ "u section #h4 #f4 ,/atem5t ( funds available 7a7 ,9 g5]al ,a /atem5t ( funds available %all id5tify-- 7#a7 9 accordance ) subsection 7b71 ea* s\rce ( funds available = exp5diture or obligation by ! budget entity & ! am\nt ( su* funds2 & 7#b7 ! sum ( all am\nts id5tifi$ "u p>agraph 7#a74 7b7 ,id5tification ( s\rces ,9 id5tify+ ! s\rces ( funds available = exp5diture or obligation by ! budget entity1 ! budget entity %all include ! foll[+3 7#a7 ,all funds made available by ,/ate appropriations laws4 7#b7 ,any ,f$]al f9ancial assi/ance provid$ by a ,f$]al dep>tm5t or ag5cy4 7#c7 ,any o!r s\rces ! ,director det]m9es appropriate4 #g4 ,ag5cy activity l9e item li/+s 7a7 ,9 g5]al ,a l9e item li/+ = an ag5cy activity %all-- 7#a7 id5tify-- 7,a7 ! ag5cy activity2 7,b7 9 accordance ) subsection 7b71 ! total am\nt ( funds t ! budget entity exp5d$ 9 c>ry+ out ! ag5cy activity2 7,c7 ! numb] ( activity units ( ! ag5cy activity ! budget entity began1 attempt$1 cont9u$1 or complet$2 & 7,d7 ! unit-co/ ( ! ag5cy activity1 det]m9$ 9 accordance ) subsection 7c72 & 7#b7 describe z _m ( ! foll[+ z are relevant to ! ag5cy activity3 7,a7 ,:at conduct con/itutes an activity unit4 7,b7 ,ea* purpose = :i* ! budget entity engag$ 9 t ag5cy activity4 7,c7 ,ea* p]son t is an int5d$ b5efici>y ( t ag5cy activity4 7b7 ,special rules = det]m9ation ( exp5ditures 7#a7 ,allocation ( exp5ditures = c]ta9 ag5cy activities ,if ! ,director det]m9es t !re is an ag5cy activity = :i* no me?od ( measur+ ! accompli%m5t ( ! ag5cy activity exi/s1 an exp5diture = t ag5cy activity mu/ be consi/5tly allocat$ to :at is1 9 ! det]m9ation ( ! ,director1 a suffici5tly simil> ag5cy activity = :i* su* a me?od exi/s4 7#b7 ,paym5ts to contractors or subord9ate entities includ$ ,an id5tification ( ! total am\nt ( funds t a budget entity exp5d$ %all include any am\nts paid to a contractor or subord9ate entity4 7c7 ,det]m9ation ( unit-,co/ 7#a7 ,9 g5]al ,! unit-co/ ( an ag5cy activity %all be det]m9$ 9 accordance ) ! foll[+ =mula3 ,,uc ----------------4 7#b7 ,def9ition ( t]ms 9 =mula ,= purposes ( ! =mula 9 p>agraph 7#a7-- 7,a7 ,,uc is ! unit-co/ ( ! ag5cy activity2 7,b7 is ! am\nt describ$ 9 subsection 7a77#a77;,b72 & 7,c7 is ! numb] describ$ 9 subsection 7a77#a77;,c74 #h4 ,reconciliation ( funds available ) adju/$ exp5ditures 7a7 ,9 g5]al ,a reconciliation ( funds available ) adju/$ exp5ditures %all-- 7#a7 id5tify ! adju/$ exp5ditures ( ! budget entity2 & 7#b7 expla9 any diff]5ce betwe5 ! adju/$ exp5ditures & ! sum ( all funds available = exp5diture or obligation by ! budget entity 7det]m9$ 9 accordance ) section #f74 7b7 ,det]m9ation ( adju/$ exp5ditures 7#a7 ,9 g5]al ,! adju/$ exp5ditures ( ! budget entity %all be det]m9$ 9 accordance ) ! foll[+ =mula3 ,,ae ,,exp ,,pt ,,rev4 7#b7 ,def9ition ( t]ms 9 =mula ,= purposes ( ! =mula 9 p>agraph 7#a7-- 7,a7 ,,ae is ! adju/$ exp5ditures2 7,b7 ,,exp is ! sum ( all exp5ditures by ! budget entity = ag5cy activities2 7,c7 ,,pt is ! sum ( all pass-?r\ghs id5tifi$ by ! budget entity "u subsection 7c72 & 7,d7 ,,rev is ! sum ( all rev]sions id5tifi$ by ! budget entity "u subsection 7c74 7c7 ,id5tification ( ,pass-,?r\ghs & ,rev]sions ,a budget entity may id5tify an am\nt z a pass-?r\gh or a rev]sion if ! am\nt satisfies crit]ia e/abli%$ by ! ,director4 #i4 ,noncompliance ,if ! ,director det]m9es t a ,/ate gov]nm5t has fail$1 ) respect to a ,f$]al fiscal ye>1 to file a suffici5t & timely ,/ate fiscal acc\nt+ report "u ?is ,act1 ! ,director %all s in=m ! head ( ea* ,f$]al dep>tm5t or ag5cy4 ,ea* su* head %all )hold #aj p]c5t ( any ,f$]al f9ancial assi/ance provid$ to ! ,/ate gov]nm5t = ! next ,f$]al fiscal ye>4 #aj4 ,rules ,! ,director is au?oriz$ to make su* rules z may be necess>y to c>ry out ?is ,act4 #aa4 ,def9itions ,9 ?is ,act3 7#a7 ,! t]m ,/ate gov]nm5t means ! gov]nm5t ( ea* ( ! sev]al ,/ates1 ! ,di/rict ( ,columbia1 & any commonweal?1 t]ritory1 or possession ( ! ,unit$ ,/ates4 7#b7 ,! t]m budget entity means a ,/ate ag5cy or ! ,/ate judici>y4 7#c7 ,! t]m ag5cy activity means major op]ational activities c>ri$ out by a budget entity4 7#d7 ,! t]m ,f$]al f9ancial assi/ance has ! mean+ giv5 su* t]m 9 section #geja ( title #ca1 ,unit$ ,/ates ,code1 & also includes any o!r am\nts t ! ,director det]m9es appropriate4