#aac? ,,congress  #b;d ,session  ,s4    
#iid  ,,an ,,act  ,to exp& ! ,f$]al     
,fund+ ,acc\ntability & ,transp>5cy ,act
 ( #bjjf to increase acc\ntability &    
transp>5cy 9 ,f$]al sp5d+1 & = o!r      
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,digital ,acc\ntability &  
,transp>5cy ,act ( #bjad or ! ,,data    
,act4  #b4 ,purposes ,! purposes ( ?is  
,act are to-- 7#a7 exp& ! ,f$]al ,fund+ 
,acc\ntability & ,transp>5cy ,act (     
#bjjf 7#ca ,u4,s4,c4 #faja note7 by     
disclos+ direct ,f$]al ag5cy exp5ditures
 & l9k+ ,f$]al contract1 loan1 & grant  
sp5d+ in=mation to programs ( ,f$]al    
ag5cies to enable taxpay]s & policy     
mak]s to track ,f$]al sp5d+ m           
effectively2  7#b7 e/abli%              
,gov]nm5t-wide data /&>ds = f9ancial    
data & provide consi/5t1 reliable1 &    
se>*able ,gov]nm5t-wide sp5d+ data t is 
display$ accurately = taxpay]s & policy 
mak]s on ,u,s,a,spending4gov 7or a      
successor sy/em t displays ! data72     
7#c7 simplify report+ = entities receiv+

 ,f$]al funds by /reaml9+ report+       
requirem5ts & r$uc+ compliance co/s :ile
 improv+ transp>5cy2  7#d7 improve !    
quality ( data submitt$ to              
,u,s,a,spending4gov by hold+ ,f$]al     
ag5cies acc\ntable = ! complet5ess &    
accuracy ( ! data submitt$2 &  7#e7     
apply approa*es develop$ by ! ,recov]y  
,acc\ntability & ,transp>5cy ,bo>d to   
sp5d+ across ! ,f$]al ,gov]nm5t4  #c4   
,am5dm5ts to ! ,f$]al ,fund+            
,acc\ntability & ,transp>5cy ,act (     
#bjjf ,! ,f$]al ,fund+ ,acc\ntability & 
,transp>5cy ,act ( #bjjf 7#ca ,u4,s4,c4 
#faja note7 is am5d$-- 7#a7 9 section   
#b-- 7,a7 9 subsection 7a7-- 7i7 9 !    
matt] prec$+ p>agraph 7#a71 by /rik+ ?is
 section & ins]t+ ?is ,act2  7ii7 by    
r$esignat+ p>agraphs 7#a71 7#b71 & 7#c7 
z p>agraphs 7#b71 7#d71 & 7#g71         
respectively2  7iii7 by ins]t+ be=e     
p>agraph 7#b71 z s r$esignat$1 ! foll[+3
  7#a7 ,director ,! t]m ,director means 
! ,director ( ! ,(fice ( ,managem5t &   
,budget4  2  7iv7 by ins]t+ aft]        

p>agraph 7#b71 z s r$esignat$1 ! foll[+3
  7#c7 ,f$]al ag5cy ,! t]m ,f$]al ag5cy 
has ! mean+ giv5 ! t]m ,executive ag5cy 
"u section #aje ( title #e1 ,unit$      
,/ates ,code4  2  7v7 by ins]t+ aft]    
p>agraph 7#d71 z s r$esignat$1 ! foll[+3
  7#e7 ,object class ,! t]m object class
 means ! category assign$ = purposes ( !
 annual budget ( ! ,presid5t submitt$ "u
 section #aaje7;a7 ( title #ca1 ,unit$  
,/ates ,code1 to ! type ( prop]ty or    
s]vices pur*as$ by ! ,f$]al ,gov]nm5t4  
7#f7 ,program activity ,! t]m program   
activity has ! mean+ giv5 t t]m "u      
section #aaae7;h7 ( title #ca1 ,unit$   
,/ates ,code4  2 &  7vi7 by add+ at !   
end ! foll[+3  7#h7 ,secret>y ,! t]m    
,secret>y means ! ,secret>y ( !         
,treasury4  2  7,b7 9 subsection 7b7--  
7i7 9 p>agraph 7#c71 by /rik+ ( ! ,(fice
 ( ,managem5t & ,budget2 &  7ii7 9      
p>agraph 7#d71 by /rik+ ( ! ,(fice (    
,managem5t & ,budget2  7,c7 9 subsection
 7c7-- 7i7 9 p>agraph 7#d71 by /rik+ &  
at ! end2  7ii7 9 p>agraph 7#e71 by     

/rik+ ! p]iod at ! end & ins]t+ a       
semicolon2 &  7iii7 by add+ at ! end !  
foll[+3  7#f7 %all h ! ability to       
aggregate data = ! categories describ$ 9
 p>agraphs 7#a7 ?r\gh 7#e7 )\t          
d\ble-c\nt+ data2 &  7#g7 %all ensure t 
all in=mation publi%$ "u ?is section is 
available-- 7,a7 9 ma*9e-readable & op5 
=mats2  7,b7 to be d[nload$ 9 bulk2 &   
7,c7 to ! ext5t practicable1 = automat$ 
process+4  2  7,d7 9 subsection 7d7--   
7i7 9 p>agraph 7#a77;,a71 by /rik+ ( !  
,(fice ( ,managem5t & ,budget2  7ii7 9  
p>agraph 7#b7-- 7,i7 9 subp>agraph 7,a71
 by /rik+ ( ! ,(fice ( ,managem5t &     
,budget2 &  7,,ii7 9 subp>agraph 7,b71  
by /rik+ ( ! ,(fice ( ,managem5t &      
,budget2  7,e7 9 subsection 7e71 by     
/rik+ ( ! ,(fice ( ,managem5t & ,budget2
 &  7,f7 9 subsection 7g7-- 7i7 9       
p>agraph 7#a71 by /rik+ ( ! ,(fice (    
,managem5t & ,budget2 &  7ii7 9 p>agraph
 7#c71 by /rik+ ( ! ,(fice ( ,managem5t 
& ,budget2 &  7#b7 by /rik+ sections #c 
& #d & ins]t+ ! foll[+3  #c4 ,full      

disclosure ( ,f$]al ,funds  7a7 ,9 g5]al
 ,n lat] ?an #c ye>s aft] ! date (      
enactm5t ( ! ,digital ,acc\ntability &  
,transp>5cy ,act ( #bjad1 & mon?ly :5   
practicable b n less ?an qu>t]ly        
!reaft]1 ! ,secret>y1 9 consultation ) !
 ,director1 %all ensure t ! in=mation 9 
subsection 7b7 is po/$ on ! website     
e/abli%$ "u section #b4  7b7 ,in=mation 
,to be po/$ ,= any funds made available 
to or exp5d$ by a ,f$]al ag5cy or       
compon5t ( a ,f$]al ag5cy1 ! in=mation  
to be po/$ %all include-- 7#a7 = ea*    
appropriations acc\nt1 includ+ an expir$
 or unexpir$ appropriations acc\nt1 !   
am\nt-- 7,a7 ( budget au?ority          
appropriat$2  7,b7 t is obligat$2  7,c7 
( unobligat$ balances2 &  7,d7 ( any o!r
 budget>y res\rces2  7#b7 f :i* acc\nts 
& 9 :at am\nt-- 7,a7 appropriations are 
obligat$ = ea* program activity2 &  7,b7
 outlays are made = ea* program         
activity2  7#c7 f :i* acc\nts & 9 :at   
am\nt-- 7,a7 appropriations are obligat$
 = ea* object class2 &  7,b7 outlays are

 made = ea* object class2 &  7#d7 = ea* 
program activity1 ! am\nt-- 7,a7        
obligat$ = ea* object class2 &  7,b7 (  
outlays made = ea* object class4  #d4   
,data /&>ds  7a7 ,9 g5]al  7#a7         
,e/abli%m5t ( /&>ds ,! ,secret>y & !    
,director1 9 consultation ) ! heads (   
,f$]al ag5cies1 %all e/abli%            
,gov]nm5t-wide f9ancial data /&>ds = any
 ,f$]al funds made available to or      
exp5d$ by ,f$]al ag5cies & entities     
receiv+ ,f$]al funds4  7#b7 ,data       
elem5ts ,! f9ancial data /&>ds e/abli%$ 
"u p>agraph 7#a7 %all include common    
data elem5ts = f9ancial & paym5t        
in=mation requir$ to be report$ by      
,f$]al ag5cies & entities receiv+ ,f$]al
 funds4  7b7 ,requirem5ts ,! data /&>ds 
e/abli%$ "u subsection 7a7 %all1 to !   
ext5t reasonable & practicable-- 7#a7   
incorporate widely accept$ common data  
elem5ts1 su* z ^? develop$ & ma9ta9$    
by-- 7,a7 an int]national volunt>y      
cons5sus /&>ds body2  7,b7 ,f$]al       
ag5cies ) au?ority ov] contract+ &      

f9ancial assi/ance2 &  7,c7 acc\nt+     
/&>ds organizations2  7#b7 incorporate a
 widely accept$1 nonpropriet>y1         
se>*able1 plat=m-indep5d5t              
comput]-readable =mat2  7#c7 include    
unique id5tifi]s = ,f$]al aw>ds &       
entities receiv+ ,f$]al aw>ds t c be    
consi/5tly appli$ ,gov]nm5t-wide2  7#d7 
be consi/5t ) & implem5t applicable     
acc\nt+ pr9ciples2  7#e7 be capable (   
be+ cont9ually upgrad$ z necess>y2  7#f7
 produce consi/5t & comp>able data1     
includ+ across program activities2 &    
7#g7 e/abli% a /&>d me?od ( convey+ !   
report+ p]iod1 report+ entity1 unit (   
measure1 & o!r associat$ attributes4    
7c7 ,deadl9es  7#a7 ,guidance ,n lat]   
?an #a ye> aft] ! date ( enactm5t ( !   
,digital ,acc\ntability & ,transp>5cy   
,act ( #bjad1 ! ,director & ! ,secret>y 
%all issue guidance to ,f$]al ag5cies on
 ! data /&>ds e/abli%$ "u subsection    
7a74  7#b7 ,ag5cies  7,a7 ,9 g5]al      
,except z provid$ 9 subp>agraph 7,b71 n 
lat] ?an #b ye>s aft] ! date on :i* !   

guidance "u p>agraph 7#a7 is issu$1 ea* 
,f$]al ag5cy %all report f9ancial &     
paym5t in=mation data 9 accordance ) !  
data /&>ds e/abli%$ "u subsection 7a74  
7,b7 ,non9t]f]5ce ) auditability (      
,dep>tm5t ( ,def5se f9ancial /atem5ts   
7i7 ,9 g5]al ,^u reque/ by ! ,secret>y (
 ,def5se1 ! ,director may grant an      
ext5sion ( ! deadl9e "u subp>agraph 7,a7
 to ! ,dep>tm5t ( ,def5se = a p]iod ( n 
m ?an #f mon?s to report f9ancial &     
paym5t in=mation data 9 accordance ) !  
data /&>ds e/abli%$ "u subsection 7a74  
7ii7 ,limitation ,! ,director may n     
grant m ?an #c ext5sions to ! ,secret>y 
( ,def5se "u clause 7i74  7iii7         
,notification ,! ,director ( ! ,(fice ( 
,managem5t & ,budget %all notify !      
,committee on ,homel& ,security &       
,gov]nm5tal ,affairs & ! ,committee on  
,arm$ ,s]vices ( ! ,s5ate & ! ,committee
 on ,ov]sight & ,gov]nm5t ,re=m & !     
,committee on ,arm$ ,s]vices ( ! ,h\se (
 ,repres5tatives (-- 7,i7 ea* grant ( an
 ext5sion "u clause 7i72 &  7,,ii7 !    

reasons = grant+ su* an ext5sion4  7#c7 
,website ,n lat] ?an #c ye>s aft] ! date
 on :i* ! guidance "u p>agraph 7#a7 is  
issu$1 ! ,director & ! ,secret>y %all   
ensure t ! data /&>ds e/abli%$ "u       
subsection 7a7 are appli$ to ! data made
 available on ! website e/abli%$ "u     
section #b4  7d7 ,consultation ,!       
,director & ! ,secret>y %all consult )  
public & private /akehold]s 9 e/abli%+  
data /&>ds "u ?is section4  #e4         
,simplify+ ,f$]al aw>d report+  7a7 ,9  
g5]al ,! ,director1 9 consultation )    
relevant ,f$]al ag5cies1 recipi5ts (    
,f$]al aw>ds1 includ+ ,/ate & local     
gov]nm5ts1 & in/itutions ( high]        
education 7z def9$ 9 section #ajb ( !   
,high] ,education ,act ( #aife 7#bj     
,u4,s4,c4 #ajjb771 %all review !        
in=mation requir$ to be report$ by      
recipi5ts ( ,f$]al aw>ds to id5tify--   
7#a7 common report+ elem5ts across !    
,f$]al ,gov]nm5t2  7#b7 unnecess>y      
duplication 9 f9ancial report+2 &  7#c7 
unnecess>ily burd5some report+          

requirem5ts = recipi5ts ( ,f$]al aw>ds4 
7b7 ,pilot program  7#a7 ,e/abli%m5t ,n 
lat] ?an #a ye> aft] ! date ( enactm5t (
 ! ,digital ,acc\ntability & ,transp>5cy
 ,act ( #bjad1 ! ,director1 or a ,f$]al 
ag5cy designat$ by ! ,director1 %all    
e/abli% a pilot program 79 ?is section  
ref]r$ to z ! pilot program7 ) !        
p>ticipation ( appropriate ,f$]al       
ag5cies to facilitate ! developm5t (    
recomm5dations =-- 7,a7 /&>diz$ report+ 
elem5ts across ! ,f$]al ,gov]nm5t2  7,b7
 ! elim9ation ( unnecess>y duplication 9
 f9ancial report+2 &  7,c7 ! r$uction ( 
compliance co/s = recipi5ts ( ,f$]al    
aw>ds4  7#b7 ,requirem5ts ,! pilot      
program %all-- 7,a7 include a comb9ation
 ( ,f$]al contracts1 grants1 & subaw>ds1
 ! aggregate value ( :i* is n less ?an  
#a1jjj1jjj1jjj & n m ?an #b1jjj1jjj1jjj2
  7,b7 include a div]se gr\p ( recipi5ts
 ( ,f$]al aw>ds2 &  7,c7 to ! ext5t     
practicable1 include recipi5ts :o       
receive ,f$]al aw>ds f multiple programs
 across multiple ag5cies4  7#c7 ,data   

collection ,! pilot program %all include
 data collect$ dur+ a #ab-mon? report+  
cycle4  7#d7 ,report+ & evaluation      
requirem5ts ,ea* recipi5t ( a ,f$]al    
aw>d p>ticipat+ 9 ! pilot program %all  
submit to ! ,(fice ( ,managem5t &       
,budget or ! ,f$]al ag5cy designat$ "u  
p>agraph 7#a71 z appropriate1 any       
reque/$ reports ( ! select$ ,f$]al      
aw>ds4  7#e7 ,t]m9ation ,! pilot program
 %all t]m9ate on ! date t is #b ye>s    
aft] ! date on :i* ! pilot program is   
e/abli%$4  7#f7 ,report to ,congress ,n 
lat] ?an #ij days aft] ! date on :i* !  
pilot program t]m9ates "u p>agraph 7#e71
 ! ,director %all submit to ! ,committee
 on ,homel& ,security & ,gov]nm5tal     
,affairs & ! ,committee on ! ,budget ( !
 ,s5ate & ! ,committee on ,ov]sight &   
,gov]nm5t ,re=m & ! ,committee on !     
,budget ( ! ,h\se ( ,repres5tatives a   
report on ! pilot program1 :i* %all     
include-- 7,a7 a description ( ! data   
collect$ "u ! pilot program1 !          
usefulness ( ! data provid$1 & ! co/ to 

collect ! data f recipi5ts2 &  7,b7 a   
discussion ( any legislative action     
requir$ & recomm5dations =-- 7i7        
consolidat+ aspects ( ,f$]al f9ancial   
report+ to r$uce ! co/s to recipi5ts (  
,f$]al aw>ds2  7ii7 automat+ aspects (  
,f$]al f9ancial report+ to increase     
effici5cy & r$uce ! co/s to recipi5ts ( 
,f$]al aw>ds2  7iii7 simplify+ ! report+
 requirem5ts = recipi5ts ( ,f$]al aw>ds2
 &  7iv7 improv+ f9ancial transp>5cy4   
7#g7 ,gov]nm5t-wide implem5tation ,n    
lat] ?an #a ye> aft] ! date on :i* !    
,director submits ! report "u p>agraph  
7#f71 ! ,director %all issue guidance to
 ! heads ( ,f$]al ag5cies z to h[ !     
,gov]nm5t-wide f9ancial data /&>ds      
e/abli%$ "u section #d7;a7 %all be      
appli$ to ! in=mation requir$ to be     
report$ by entities receiv+ ,f$]al aw>ds
 to-- 7,a7 r$uce ! burd5 ( comply+ )    
report+ requirem5ts2 &  7,b7 simplify ! 
report+ process1 includ+ by r$uc+       
duplicative reports4  #f4 ,acc\ntability
 = ,f$]al fund+  7a7 ,inspector g5]al   

reports  7#a7 ,9 g5]al ,9 accordance )  
p>agraph 7#b71 ! ,inspector ,g5]al ( ea*
 ,f$]al ag5cy1 9 consultation ) !       
,comptroll] ,g5]al ( ! ,unit$ ,/ates1   
%all-- 7,a7 review a /ati/ically valid  
sampl+ ( ! sp5d+ data submitt$ "u ?is   
,act by ! ,f$]al ag5cy2 &  7,b7 submit  
to ,congress & make publically available
 a report assess+ ! complet5ess1        
timel9ess1 quality1 & accuracy ( ! data 
sampl$ & ! implem5tation & use ( data   
/&>ds by ! ,f$]al ag5cy4  7#b7 ,deadl9es
  7,a7 ,fir/ report ,n lat] ?an #ah     
mon?s aft] ! date on :i* ! ,director & !
 ,secret>y issue guidance to ,f$]al     
ag5cies "u section #d7;c77#a71 !        
,inspector ,g5]al ( ea* ,f$]al ag5cy    
%all submit & make publically available 
a report z describ$ 9 p>agraph 7#a74    
7,b7 ,subsequ5t reports ,on ! same date 
z ! ,inspector ,g5]al ( ea* ,f$]al ag5cy
 submits ! second & f\r? reports "u     
sections #ceba7;f7 & #iaje7;a77#c7 (    
title #ca1 ,unit$ ,/ates ,code1 t are   
submitt$ aft] ! report "u subp>agraph   

7,a71 ! ,inspector ,g5]al %all submit & 
make publically available a report z    
describ$ 9 p>agraph 7#a74 ,! report     
submitt$ "u ?is subp>agraph may be      
submitt$ z a "p ( ! report submitt$ "u  
section #ceba7;f7 or #iaje7;a77#c7 (    
title #ca1 ,unit$ ,/ates ,code4  7b7    
,comptroll] g5]al reports  7#a7 ,9 g5]al
 ,9 accordance ) p>agraph 7#b7 & aft] a 
review ( ! reports submitt$ "u          
subsection 7a71 ! ,comptroll] ,g5]al ( !
 ,unit$ ,/ates %all submit to ,congress 
& make publically available a report    
assess+ & comp>+ ! data complet5ess1    
timel9ess1 quality1 & accuracy ( ! data 
submitt$ "u ?is ,act by ,f$]al ag5cies &
 ! implem5tation & use ( data /&>ds by  
,f$]al ag5cies4  7#b7 ,deadl9es ,n lat] 
?an #cj mon?s aft] ! date on :i* !      
,director & ! ,secret>y issue guidance  
to ,f$]al ag5cies "u section #d7;c77#a71
 & e #b ye>s !reaft] until ! date t is  
#d ye>s aft] ! date on :i* ! fir/ report
 is submitt$ "u ?is subsection1 !       
,comptroll] ,g5]al ( ! ,unit$ ,/ates    

%all submit & make publically available 
a report z describ$ 9 p>agraph 7#a74    
7c7 ,recov]y ,acc\ntability &           
,transp>5cy ,bo>d ,data ,analysis ,c5t] 
7#a7 ,9 g5]al ,! ,secret>y may e/abli% a
 data analysis c5t] or exp& an exi/+    
s]vice to provide data1 analytic tools1 
& data managem5t te*niques to support-- 
7,a7 ! prev5tion & r$uction ( improp]   
paym5ts by ,f$]al ag5cies2 &  7,b7      
improv+ effici5cy & transp>5cy 9 ,f$]al 
sp5d+4  7#b7 ,data availability ,!      
,secret>y %all ent] into memor&a (      
und]/&+ ) ,f$]al ag5cies1 includ+       
,inspectors ,g5]al & ,f$]al law en=cem5t
 ag5cies-- 7,a7 "u :i* ! ,secret>y may  
provide data f ! data analysis c5t] =-- 
7i7 ! purposes set =? "u p>agraph 7#a72 
7ii7 ! id5tification1 prev5tion1 &      
r$uction ( wa/e1 fraud1 & abuse relat+  
to ,f$]al sp5d+2 &  7iii7 use 9 !       
conduct ( crim9al & o!r inve/igations2 &
  7,b7 :i* may require ! ,f$]al ag5cy1  
,inspector ,g5]al1 or ,f$]al law        
en=cem5t ag5cy to provide reimbursem5t  

to ! ,secret>y = ! reasonable co/ (     
c>ry+ out ! agreem5t4  7#c7 ,transf] ,^u
 ! e/abli%m5t ( a data analysis c5t] or 
! expansion ( a s]vice "u p>agraph 7#a71
 & on or be=e ! date on :i* ! ,recov]y  
,acc\ntability & ,transp>5cy ,bo>d      
t]m9ates1 & 9 addition to any o!r       
transf] t ! ,director det]m9es is       
necess>y "u section #aeca ( title #ca1  
,unit$ ,/ates ,code1 !re are transf]r$  
to ! ,dep>tm5t ( ! ,treasury all assets 
id5tifi$ by ! ,secret>y t support !     
op]ations & activities ( ! ,recov]y     
,op]ations ,c5t] ( ! ,recov]y           
,acc\ntability & ,transp>5cy ,bo>d      
relat+ to ! detection ( wa/e1 fraud1 &  
abuse 9 ! use ( ,f$]al funds t are 9    
exi/5ce on ! day be=e ! transf]4  #g4   
,classifi$ & protect$ in=mation ,no?+ 9 
?is ,act %all require ! disclosure to ! 
public (-- 7#a7 in=mation t w\ld be     
exempt f disclosure "u section #eeb (   
title #e1 ,unit$ ,/ates ,code 7commonly 
kn[n z ! ,fre$om ( ,in=mation ,act72 or 
7#b7 in=mation protect$ "u section      

#eeb;a ( title #e1 ,unit$ ,/ates ,code  
7commonly kn[n z ! ,privacy ,act (      
#aigd71 or section #fajc ( ! ,int]nal   
,rev5ue ,code ( #aihf4  #h4 ,no private 
"r ( action  ,no?+ 9 ?is ,act %all be   
con/ru$ to create a private "r ( action 
= en=cem5t ( any provision ( ?is ,act4  
4  #d4 ,executive ag5cy acc\nt+ & o!r   
f9ancial managem5t reports & plans      
,section #ceab7;a77#a7 ( title #ca1     
,unit$ ,/ates ,code1 is am5d$ by ins]t+ 
& make available on ! website describ$  
"u section #aabb aft] appropriate       
committees ( ,congress4  #e4 ,debt      
collection improvem5t ,section          
#cgaf7;c77#f7 ( title #ca1 ,unit$ ,/ates
 ,code1 is am5d$-- 7#a7 by ins]t+ 7,a7  
be=e ,any ,f$]al ag5cy2  7#b7 9         
subp>agraph 7,a71 z s designat$1 by     
/rik+ #ahj days & ins]t+ #abj days2 &   
7#c7 by add+ at ! end ! foll[+3  7,b7 ,!
 ,secret>y ( ! ,treasury %all notify    
,congress ( any in/ance 9 :i* an ag5cy  
fails to notify ! ,secret>y z requir$ "u
 subp>agraph 7,a74  4  ,pass$ ! ,s5ate  

,april #aj1 #bjad4,secret>y