,,ii #aaith ,,congress #ast ,session ,s4 #adcd ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,april #aj1 #bjbe,ms4 ,ernst introduced the following bill2 which was read twice and referred to the ,committee on ,homeland ,security and ,governmental ,affairs ,a ,,bill ,to track taxpayer dollars sent to adversarial countries and foreign entities of concern1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,tracking ,receipts to ,adversarial ,countries for ,knowledge of ,spending ,act or the ,,tracks ,act4 #b4 ,foreign subawards ,section #b of the ,federal ,funding ,accountability and ,transparency ,act of #bjjf 7#ca ,u4,s4,c4 #faja note2 ,public ,law #aji-bhb7 is amended-- 7#a7 in subsection 7a71 by adding at the end the following3 7#i7 ,subaward ,the term subaward-- 7,a7 means an award1 including a grant1 contract1 cooperative agreement1 other transaction agreement1 or other financial transaction1 provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of a ,federal award received by the pass-through entity2 7,b7 includes an award described in subparagraph 7,a7 that is passed from a subrecipient to another subrecipient2 and 7,c7 does not include payments to a beneficiary of a ,federal program4 2 and 7#b7 in subsection 7d71 by adding at the end the following3 7#c7 ,reporting of foreign subawards 7,a7 ,definitions ,in this paragraph3 7i7 ,covered subaward ,the term covered subaward-- 7,i7 means a subaward awarded to-- 7aa7 an entity located in a foreign country of concern 7as defined in section #iija of the ,william ,m4 7,mac7 ,thornberry ,national ,defense ,authorization ,act for ,fiscal ,year #bjba 7#ae ,u4,s4,c4 #dfea772 or 7bb7 a foreign entity of concern 7as defined in section #iija of the ,william ,m4 7,mac7 ,thornberry ,national ,defense ,authorization ,act for ,fiscal ,year #bjba 7#ae ,u4,s4,c4 #dfea772 and 7,,ii7 includes a subaward described in subclause 7,i7 of any amount4 7ii7 ,prime award recipient ,the term prime award recipient1 with respect to a covered subaward1 means the entity that directly receives the ,federal award from which the covered subaward originates4 7,b7 ,reporting ,the recipient of a covered subaward shall disclose data with respect to the covered subaward in the same manner as subawards are disclosed in accordance with paragraph 7#b74 7,c7 ,guidance ,not later than #ij days after the date of enactment of the ,tracking ,receipts to ,adversarial ,countries for ,knowledge of ,spending ,act1 the ,director shall issue guidance that establishes consistency for complying with this paragraph for agencies1 prime award recipients1 and covered subaward recipients1 including establishing standards for disclosed data4 4