,,ii  #aai? ,,congress  #a/ ,session    
,s4 #adcd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #aj1 #bjbe,ms4  
,ern/ introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,homel& ,security & ,gov]nm5tal ,affairs
  ,a ,,bill  ,to track taxpay] doll>s   
s5t to adv]s>ial c\ntries & =eign       
entities ( conc]n1 & = o!r purposes4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,track+ ,receipts to ,adv]s>ial       
,c\ntries = ,k ( ,sp5d+ ,act or !       
,,tracks ,act4  #b4 ,=eign subaw>ds     
,section #b ( ! ,f$]al ,fund+           
,acc\ntability & ,transp>5cy ,act (     
#bjjf 7#ca ,u4,s4,c4 #faja note2 ,public
 ,law #aji-bhb7 is am5d$-- 7#a7 9       
subsection 7a71 by add+ at ! end !      
foll[+3  7#i7 ,subaw>d ,! t]m subaw>d-- 
7,a7 means an aw>d1 includ+ a grant1    
contract1 coop]ative agreem5t1 o!r      
transaction agreem5t1 or o!r f9ancial   
transaction1 provid$ by a pass-?r\gh    
entity to a subrecipi5t = ! subrecipi5t 
to c>ry out "p ( a ,f$]al aw>d receiv$  

by ! pass-?r\gh entity2  7,b7 includes  
an aw>d describ$ 9 subp>agraph 7,a7 t is
 pass$ f a subrecipi5t to ano!r         
subrecipi5t2 &  7,c7 does n include     
paym5ts to a b5efici>y ( a ,f$]al       
program4  2 &  7#b7 9 subsection 7d71 by
 add+ at ! end ! foll[+3  7#c7 ,report+ 
( =eign subaw>ds  7,a7 ,def9itions ,9   
?is p>agraph3 7i7 ,cov]$ subaw>d ,! t]m 
cov]$ subaw>d-- 7,i7 means a subaw>d    
aw>d$ to-- 7aa7 an entity locat$ 9 a    
=eign c\ntry ( conc]n 7z def9$ 9 section
 #iija ( ! ,william ,m4 7,mac7 ,?ornb]ry
 ,national ,def5se ,au?orization ,act = 
,fiscal ,ye> #bjba 7#ae ,u4,s4,c4       
#dfea772 or  7bb7 a =eign entity (      
conc]n 7z def9$ 9 section #iija ( !     
,william ,m4 7,mac7 ,?ornb]ry ,national 
,def5se ,au?orization ,act = ,fiscal    
,ye> #bjba 7#ae ,u4,s4,c4 #dfea772 &    
7,,ii7 includes a subaw>d describ$ 9    
subclause 7,i7 ( any am\nt4  7ii7 ,prime
 aw>d recipi5t ,! t]m prime aw>d        
recipi5t1 ) respect to a cov]$ subaw>d1 
means ! entity t directly receives !    

,f$]al aw>d f :i* ! cov]$ subaw>d       
orig9ates4  7,b7 ,report+ ,! recipi5t ( 
a cov]$ subaw>d %all disclose data )    
respect to ! cov]$ subaw>d 9 ! same     
mann] z subaw>ds are disclos$ 9         
accordance ) p>agraph 7#b74  7,c7       
,guidance ,n lat] ?an #ij days aft] !   
date ( enactm5t ( ! ,track+ ,receipts to
 ,adv]s>ial ,c\ntries = ,k ( ,sp5d+     
,act1 ! ,director %all issue guidance t 
e/abli%es consi/5cy = comply+ ) ?is     
p>agraph = ag5cies1 prime aw>d          
recipi5ts1 & cov]$ subaw>d recipi5ts1   
includ+ e/abli%+ /&>ds = disclos$ data4 
4