Short title

This Act may be cited as the

Taxpayers Right-To-Know Act

Agency requirements relating to annual report on the cost and performance of Government programs and areas of duplication among programs

(a)

Requirement To identify and describe programs

On an annual basis, for purposes of the report required by subsection (b), the head of each agency shall— (1)identify and describe every program administered by the agency; (2)for each such program— (A)determine the total administrative costs of the program; (B)determine the expenditures for services for the program; (C)estimate the number of clients served by the program and beneficiaries who received assistance under the program (if applicable); and (D)estimate— (i)the number of full-time employees who administer the program; and (ii)the number of full-time equivalents (whose salary is paid in part or full by the Federal Government through a grant or contract, a subaward of a grant or contract, a cooperative agreement, or another form of financial award or assistance) who assist in administering the program; and (3)identify programs within the agency with duplicative or overlapping missions, services, and allowable uses of funds, including any finding of duplication or overlap identified by internal review, an Inspector General, the Government Accountability Office, or other report to the agency about the program. (b)

Report

Not later than February 1 of each fiscal year, the head of each agency shall create a link on the homepage of the official public website of the agency to a report containing the following: (1)

Identification and description of programs

The information required under subsection (a) with respect to the preceding fiscal year. (2)

Performance reviews

The latest performance reviews (including the program performance reports required under section 1116 of title 31, United States Code) of each program of the agency identified under subsection (a)(1), including performance indicators, performance goals, output measures, and other specific metrics used to review the program and how the program performed on each. (3)

Improper payment information

For all programs and activities that may be susceptible to significant improper payments, as identified by the head of the agency under section 2(a) of the Improper Payments Information Act of 2002 (31 U.S.C. 321 note), the latest improper payment rate and the total estimated amount of improper payments during the preceding fiscal year, including fraudulent payments and overpayments. (4)

Expired grant funding

The total amount of undisbursed grant funding remaining in grant accounts for which the period of availability to the grantee has expired. (5)

Recommendations

Such recommendations as the head of the agency considers appropriate— (A)to consolidate programs within the agency that are duplicative or overlapping; (B)to eliminate waste and inefficiency; and (C)to terminate lower priority, outdated, and unnecessary programs and initiatives. (c)

Relationship to catalog of domestic financial assistance

With respect to the requirements of subsections (a)(1) and (a)(2)(B), the head of an agency may use the same information provided in the Catalog of Domestic Financial Assistance if applicable. (d)

Format

Each agency shall make reports required by subsection (b) available in a searchable, machine-readable format, and shall expend no funds for the printing of such reports, except when providing such documents to the Congress.

Office of Management and Budget requirements relating to annual report on the cost and performance of Government programs and areas of duplication among programs

(a)

Report by Office of Management and Budget

Not later than February 1 of each fiscal year, the Director of the Office of Management and Budget shall publish on the official public website of the Office of Management and Budget a report containing the following: (1)

Identification of duplicative programs

An identification of programs across agencies with duplicative or overlapping missions, services, and allowable uses of funds. (2)

Recommendations

Such recommendations as the Director considers appropriate— (A)to consolidate programs across agencies that are duplicative or overlapping; (B)to eliminate waste and inefficiency; and (C)to terminate lower priority, outdated, and unnecessary programs and initiatives. (b)

Relationship to president’s budget

With respect to the requirements of subsection (a)(2), the Director may use the same information provided in the President’s annual budget submission, if applicable. (c)

Database required

The Director shall maintain a database of information— (1)used to create the report required by subsection (a); and (2)obtained through meeting the requirements of section 21 of the Statutory Pay-As-You-Go Act of 2010 (31 U.S.C. 712 note).

Government Accountability Office requirements relating to identification, consolidation, and elimination of duplicative Government programs

Section 21 of the Statutory Pay-As-You-Go Act of 2010 (31 U.S.C. 712 note) is amended by inserting (a) before the first sentence and by adding at the end the following:

(b)The Comptroller General shall maintain and provide regular updates, on not less than an annual basis to a publicly available website that tracks the status of responses by Departments and the Congress to suggested actions that the Comptroller General has previously identified in annual reports under subsection (a). The status of these suggested actions shall be tracked for an appropriate period to be determined by the Comptroller General. The requirements of this subsection shall apply during the effective period of subsection (a).

Definitions

In this Act: (1)

Administrative costs

The term administrative costs has the meaning as determined by the Director of the Office of Management and Budget under section 504(b)(2) of Public Law 111–85 (31 U.S.C. 1105 note), except the term shall also include, for purposes of that section and this section, with respect to an agency— (A)costs incurred by the agency as well as costs incurred by grantees, subgrantees, and other recipients of funds from a grant program or other program administered by the agency; and (B)expenses related to personnel salaries and benefits, property management, travel, program management, promotion, reviews and audits, case management, and communication about, promotion of, and outreach for programs and program activities administered by the agency. (2)

Services

The term services has the meaning provided by the Director of the Office of Management and Budget and shall be limited to only activities, assistance, and aid that provide a direct benefit to a recipient, such as the provision of medical care, assistance for housing or tuition, or financial support (including grants and loans). (3)

Agency

The term agency has the same meaning given that term in section 551(1) of title 5, United States Code, except that the term also includes offices in the legislative branch other than the Government Accountability Office. (4)

Performance indicator, performance goal, output measure

The terms performance indicator, performance goal, and output measure have the meanings provided those terms by section 1115 of title 31, United States Code. (5)

Program

The term program has the meaning provided by the Director of the Office of Management and Budget and shall include, with respect to an agency, any organized set of activities directed toward a common purpose or goal undertaken by the agency that includes services, projects, processes, or financial or other forms of assistance, including grants, contracts, cooperative agreements, compacts, loans, leases, technical support, consultation, or other guidance.

Classified information

Nothing in this Act shall be construed to require the disclosure of classified information.

Regulations and implementation

(a)

Regulations

Not later than 120 days after the date of the enactment of this Act, the Director of the Office of Management and Budget shall prescribe regulations to implement this Act. (b)

Implementation

This Act shall be implemented not later than one year after the date of the enactment of this Act.