#aacth ,,congress #b;d ,session ,s4 #iid ,,an ,,act ,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 title ,this ,act may be cited as the ,digital ,accountability and ,transparency ,act of #bjad or the ,,data ,act4 #b4 ,purposes ,the purposes of this ,act are to-- 7#a7 expand the ,federal ,funding ,accountability and ,transparency ,act of #bjjf 7#ca ,u4,s4,c4 #faja note7 by disclosing direct ,federal agency expenditures and linking ,federal contract1 loan1 and grant spending information to programs of ,federal agencies to enable taxpayers and policy makers to track ,federal spending more effectively2 7#b7 establish ,government-wide data standards for financial data and provide consistent1 reliable1 and searchable ,government-wide spending data that is displayed accurately for taxpayers and policy makers on ,u,s,a,spending4gov 7or a successor system that displays the data72 7#c7 simplify reporting for entities receiving ,federal funds by streamlining reporting requirements and reducing compliance costs while improving transparency2 7#d7 improve the quality of data submitted to ,u,s,a,spending4gov by holding ,federal agencies accountable for the completeness and accuracy of the data submitted2 and 7#e7 apply approaches developed by the ,recovery ,accountability and ,transparency ,board to spending across the ,federal ,government4 #c4 ,amendments to the ,federal ,funding ,accountability and ,transparency ,act of #bjjf ,the ,federal ,funding ,accountability and ,transparency ,act of #bjjf 7#ca ,u4,s4,c4 #faja note7 is amended-- 7#a7 in section #b-- 7,a7 in subsection 7a7-- 7i7 in the matter preceding paragraph 7#a71 by striking this section and inserting this ,act2 7ii7 by redesignating paragraphs 7#a71 7#b71 and 7#c7 as paragraphs 7#b71 7#d71 and 7#g71 respectively2 7iii7 by inserting before paragraph 7#b71 as so redesignated1 the following3 7#a7 ,director ,the term ,director means the ,director of the ,office of ,management and ,budget4 2 7iv7 by inserting after paragraph 7#b71 as so redesignated1 the following3 7#c7 ,federal agency ,the term ,federal agency has the meaning given the term ,executive agency under section #aje of title #e1 ,united ,states ,code4 2 7v7 by inserting after paragraph 7#d71 as so redesignated1 the following3 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 7vi7 by adding at the end the following3 7#h7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury4 2 7,b7 in subsection 7b7-- 7i7 in paragraph 7#c71 by striking of the ,office of ,management and ,budget2 and 7ii7 in paragraph 7#d71 by striking of the ,office of ,management and ,budget2 7,c7 in subsection 7c7-- 7i7 in paragraph 7#d71 by striking and at the end2 7ii7 in paragraph 7#e71 by striking the period at the end and inserting a semicolon2 and 7iii7 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 ensure that all information published under this section is available-- 7,a7 in machine-readable and open formats2 7,b7 to be downloaded in bulk2 and 7,c7 to the extent practicable1 for automated processing4 2 7,d7 in subsection 7d7-- 7i7 in paragraph 7#a77;,a71 by striking of the ,office of ,management and ,budget2 7ii7 in paragraph 7#b7-- 7,i7 in subparagraph 7,a71 by striking of the ,office of ,management and ,budget2 and 7,,ii7 in subparagraph 7,b71 by striking of the ,office of ,management and ,budget2 7,e7 in subsection 7e71 by striking of the ,office of ,management and ,budget2 and 7,f7 in subsection 7g7-- 7i7 in paragraph 7#a71 by striking of the ,office of ,management and ,budget2 and 7ii7 in paragraph 7#c71 by striking of the ,office of ,management and ,budget2 and 7#b7 by striking sections #c and #d and inserting the following3 #c4 ,full disclosure of ,federal ,funds 7a7 ,in general ,not later than #c years after the date of enactment of the ,digital ,accountability and ,transparency ,act of #bjad1 and monthly when practicable but not less than quarterly thereafter1 the ,secretary1 in consultation with the ,director1 shall ensure that the information in subsection 7b7 is posted on the website established under section #b4 7b7 ,information ,to be posted ,for any funds made available to or expended by a ,federal agency or component of a ,federal agency1 the information to be posted shall include-- 7#a7 for each appropriations account1 including an expired or unexpired appropriations account1 the amount-- 7,a7 of budget authority appropriated2 7,b7 that is obligated2 7,c7 of unobligated balances2 and 7,d7 of any other budgetary resources2 7#b7 from which accounts and in what amount-- 7,a7 appropriations are obligated for each program activity2 and 7,b7 outlays are made for each program activity2 7#c7 from which accounts and in what amount-- 7,a7 appropriations are obligated for each object class2 and 7,b7 outlays are made for each object class2 and 7#d7 for each program activity1 the amount-- 7,a7 obligated for each object class2 and 7,b7 of outlays made for each object class4 #d4 ,data standards 7a7 ,in general 7#a7 ,establishment of standards ,the ,secretary and the ,director1 in consultation with the heads of ,federal agencies1 shall establish ,government-wide financial data standards for any ,federal funds made available to or expended by ,federal agencies and entities receiving ,federal funds4 7#b7 ,data elements ,the financial data standards established under paragraph 7#a7 shall include common data elements for financial and payment information required to be reported by ,federal agencies and entities receiving ,federal funds4 7b7 ,requirements ,the data standards established under subsection 7a7 shall1 to the extent reasonable and practicable-- 7#a7 incorporate widely accepted common data elements1 such as those developed and maintained by-- 7,a7 an international voluntary consensus standards body2 7,b7 ,federal agencies with authority over contracting and financial assistance2 and 7,c7 accounting standards organizations2 7#b7 incorporate a widely accepted1 nonproprietary1 searchable1 platform-independent computer-readable format2 7#c7 include unique identifiers for ,federal awards and entities receiving ,federal awards that can be consistently applied ,government-wide2 7#d7 be consistent with and implement applicable accounting principles2 7#e7 be capable of being continually upgraded as necessary2 7#f7 produce consistent and comparable data1 including across program activities2 and 7#g7 establish a standard method of conveying the reporting period1 reporting entity1 unit of measure1 and other associated attributes4 7c7 ,deadlines 7#a7 ,guidance ,not later than #a year after the date of enactment of the ,digital ,accountability and ,transparency ,act of #bjad1 the ,director and the ,secretary shall issue guidance to ,federal agencies on the data standards established under subsection 7a74 7#b7 ,agencies 7,a7 ,in general ,except as provided in subparagraph 7,b71 not later than #b years after the date on which the guidance under paragraph 7#a7 is issued1 each ,federal agency shall report financial and payment information data in accordance with the data standards established under subsection 7a74 7,b7 ,noninterference with auditability of ,department of ,defense financial statements 7i7 ,in general ,upon request by the ,secretary of ,defense1 the ,director may grant an extension of the deadline under subparagraph 7,a7 to the ,department of ,defense for a period of not more than #f months to report financial and payment information data in accordance with the data standards established under subsection 7a74 7ii7 ,limitation ,the ,director may not grant more than #c extensions to the ,secretary of ,defense under clause 7i74 7iii7 ,notification ,the ,director of the ,office of ,management and ,budget shall notify the ,committee on ,homeland ,security and ,governmental ,affairs and the ,committee on ,armed ,services of the ,senate and the ,committee on ,oversight and ,government ,reform and the ,committee on ,armed ,services of the ,house of ,representatives of-- 7,i7 each grant of an extension under clause 7i72 and 7,,ii7 the reasons for granting such an extension4 7#c7 ,website ,not later than #c years after the date on which the guidance under paragraph 7#a7 is issued1 the ,director and the ,secretary shall ensure that the data standards established under subsection 7a7 are applied to the data made available on the website established under section #b4 7d7 ,consultation ,the ,director and the ,secretary shall consult with public and private stakeholders in establishing data standards under this section4 #e4 ,simplifying ,federal award reporting 7a7 ,in general ,the ,director1 in consultation with relevant ,federal agencies1 recipients of ,federal awards1 including ,state and local governments1 and institutions of higher education 7as defined in section #ajb of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajjb771 shall review the information required to be reported by recipients of ,federal awards to identify-- 7#a7 common reporting elements across the ,federal ,government2 7#b7 unnecessary duplication in financial reporting2 and 7#c7 unnecessarily burdensome reporting requirements for recipients of ,federal awards4 7b7 ,pilot program 7#a7 ,establishment ,not later than #a year after the date of enactment of the ,digital ,accountability and ,transparency ,act of #bjad1 the ,director1 or a ,federal agency designated by the ,director1 shall establish a pilot program 7in this section referred to as the pilot program7 with the participation of appropriate ,federal agencies to facilitate the development of recommendations for-- 7,a7 standardized reporting elements across the ,federal ,government2 7,b7 the elimination of unnecessary duplication in financial reporting2 and 7,c7 the reduction of compliance costs for recipients of ,federal awards4 7#b7 ,requirements ,the pilot program shall-- 7,a7 include a combination of ,federal contracts1 grants1 and subawards1 the aggregate value of which is not less than #a1jjj1jjj1jjj and not more than #b1jjj1jjj1jjj2 7,b7 include a diverse group of recipients of ,federal awards2 and 7,c7 to the extent practicable1 include recipients who receive ,federal awards from multiple programs across multiple agencies4 7#c7 ,data collection ,the pilot program shall include data collected during a #ab-month reporting cycle4 7#d7 ,reporting and evaluation requirements ,each recipient of a ,federal award participating in the pilot program shall submit to the ,office of ,management and ,budget or the ,federal agency designated under paragraph 7#a71 as appropriate1 any requested reports of the selected ,federal awards4 7#e7 ,termination ,the pilot program shall terminate on the date that is #b years after the date on which the pilot program is established4 7#f7 ,report to ,congress ,not later than #ij days after the date on which the pilot program terminates under paragraph 7#e71 the ,director shall submit to the ,committee on ,homeland ,security and ,governmental ,affairs and the ,committee on the ,budget of the ,senate and the ,committee on ,oversight and ,government ,reform and the ,committee on the ,budget of the ,house of ,representatives a report on the pilot program1 which shall include-- 7,a7 a description of the data collected under the pilot program1 the usefulness of the data provided1 and the cost to collect the data from recipients2 and 7,b7 a discussion of any legislative action required and recommendations for-- 7i7 consolidating aspects of ,federal financial reporting to reduce the costs to recipients of ,federal awards2 7ii7 automating aspects of ,federal financial reporting to increase efficiency and reduce the costs to recipients of ,federal awards2 7iii7 simplifying the reporting requirements for recipients of ,federal awards2 and 7iv7 improving financial transparency4 7#g7 ,government-wide implementation ,not later than #a year after the date on which the ,director submits the report under paragraph 7#f71 the ,director shall issue guidance to the heads of ,federal agencies as to how the ,government-wide financial data standards established under section #d7;a7 shall be applied to the information required to be reported by entities receiving ,federal awards to-- 7,a7 reduce the burden of complying with reporting requirements2 and 7,b7 simplify the reporting process1 including by reducing duplicative reports4 #f4 ,accountability for ,federal funding 7a7 ,inspector general reports 7#a7 ,in general ,in accordance with paragraph 7#b71 the ,inspector ,general of each ,federal agency1 in consultation with the ,comptroller ,general of the ,united ,states1 shall-- 7,a7 review a statistically valid sampling of the spending data submitted under this ,act by the ,federal agency2 and 7,b7 submit to ,congress and make publically available a report assessing the completeness1 timeliness1 quality1 and accuracy of the data sampled and the implementation and use of data standards by the ,federal agency4 7#b7 ,deadlines 7,a7 ,first report ,not later than #ah months after the date on which the ,director and the ,secretary issue guidance to ,federal agencies under section #d7;c77#a71 the ,inspector ,general of each ,federal agency shall submit and make publically available a report as described in paragraph 7#a74 7,b7 ,subsequent reports ,on the same date as the ,inspector ,general of each ,federal agency submits the second and fourth reports under sections #ceba7;f7 and #iaje7;a77#c7 of title #ca1 ,united ,states ,code1 that are submitted after the report under subparagraph 7,a71 the ,inspector ,general shall submit and make publically available a report as described in paragraph 7#a74 ,the report submitted under this subparagraph may be submitted as a part of the report submitted under section #ceba7;f7 or #iaje7;a77#c7 of title #ca1 ,united ,states ,code4 7b7 ,comptroller general reports 7#a7 ,in general ,in accordance with paragraph 7#b7 and after a review of the reports submitted under subsection 7a71 the ,comptroller ,general of the ,united ,states shall submit to ,congress and make publically available a report assessing and comparing the data completeness1 timeliness1 quality1 and accuracy of the data submitted under this ,act by ,federal agencies and the implementation and use of data standards by ,federal agencies4 7#b7 ,deadlines ,not later than #cj months after the date on which the ,director and the ,secretary issue guidance to ,federal agencies under section #d7;c77#a71 and every #b years thereafter until the date that is #d years after the date on which the first report is submitted under this subsection1 the ,comptroller ,general of the ,united ,states shall submit and make publically available a report as described in paragraph 7#a74 7c7 ,recovery ,accountability and ,transparency ,board ,data ,analysis ,center 7#a7 ,in general ,the ,secretary may establish a data analysis center or expand an existing service to provide data1 analytic tools1 and data management techniques to support-- 7,a7 the prevention and reduction of improper payments by ,federal agencies2 and 7,b7 improving efficiency and transparency in ,federal spending4 7#b7 ,data availability ,the ,secretary shall enter into memoranda of understanding with ,federal agencies1 including ,inspectors ,general and ,federal law enforcement agencies-- 7,a7 under which the ,secretary may provide data from the data analysis center for-- 7i7 the purposes set forth under paragraph 7#a72 7ii7 the identification1 prevention1 and reduction of waste1 fraud1 and abuse relating to ,federal spending2 and 7iii7 use in the conduct of criminal and other investigations2 and 7,b7 which may require the ,federal agency1 ,inspector ,general1 or ,federal law enforcement agency to provide reimbursement to the ,secretary for the reasonable cost of carrying out the agreement4 7#c7 ,transfer ,upon the establishment of a data analysis center or the expansion of a service under paragraph 7#a71 and on or before the date on which the ,recovery ,accountability and ,transparency ,board terminates1 and in addition to any other transfer that the ,director determines is necessary under section #aeca of title #ca1 ,united ,states ,code1 there are transferred to the ,department of the ,treasury all assets identified by the ,secretary that support the operations and activities of the ,recovery ,operations ,center of the ,recovery ,accountability and ,transparency ,board relating to the detection of waste1 fraud1 and abuse in the use of ,federal funds that are in existence on the day before the transfer4 #g4 ,classified and protected information ,nothing in this ,act shall require the disclosure to the public of-- 7#a7 information that would be exempt from disclosure 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 #h4 ,no private right of action ,nothing in this ,act shall be construed to create a private right of action for enforcement of any provision of this ,act4 4 #d4 ,executive agency accounting and other financial management reports and plans ,section #ceab7;a77#a7 of title #ca1 ,united ,states ,code1 is amended by inserting and make available on the website described under section #aabb after appropriate committees of ,congress4 #e4 ,debt collection improvement ,section #cgaf7;c77#f7 of title #ca1 ,united ,states ,code1 is amended-- 7#a7 by inserting 7,a7 before ,any ,federal agency2 7#b7 in subparagraph 7,a71 as so designated1 by striking #ahj days and inserting #abj days2 and 7#c7 by adding at the end the following3 7,b7 ,the ,secretary of the ,treasury shall notify ,congress of any instance in which an agency fails to notify the ,secretary as required under subparagraph 7,a74 4 ,passed the ,senate ,april #aj1 #bjad4,secretary