[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2113 Reported in Senate (RS)]

                                                       Calendar No. 531
113th CONGRESS
  2d Session
                                S. 2113

                          [Report No. 113-243]

  To provide taxpayers with an annual report disclosing the cost and 
performance of Government programs and areas of duplication among them, 
                        and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 12, 2014

    Mr. Coburn (for himself, Ms. Ayotte, Mr. Begich, Mr. Burr, Mr. 
 Chambliss, Ms. Collins, Mr. Cruz, Mr. Enzi, Mr. Flake, Mr. Hatch, Mr. 
Inhofe, Mr. Johnson of Wisconsin, Mr. McCain, Mrs. McCaskill, Mr. Paul, 
Mr. Portman, Mr. Risch, Mr. Scott, Mr. Vitter, Mr. Warner, Mr. Manchin, 
  Mr. Alexander, Mr. Boozman, Mr. Blunt, Mr. Coats, Mr. Cochran, Mr. 
 Cornyn, Mr. Crapo, Mr. Grassley, Mr. Lee, Mr. McConnell, Mr. Roberts, 
  Mr. Rubio, Mr. Sessions, Mr. Thune, Mr. Toomey, Mr. Wicker, and Mr. 
King) introduced the following bill; which was read twice and referred 
     to the Committee on Homeland Security and Governmental Affairs

                            August 26, 2014

   Reported, under authority of the order of the Senate of August 5 
  (legislative day, August 1), 2014, by Mr. Carper, with an amendment
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]

_______________________________________________________________________

                                 A BILL


 
  To provide taxpayers with an annual report disclosing the cost and 
performance of Government programs and areas of duplication among them, 
                        and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

<DELETED>SECTION 1. SHORT TITLE.</DELETED>

<DELETED>    This Act may be cited as the ``Taxpayers Right-To-Know 
Act''.</DELETED>

<DELETED>SEC. 2. COST AND PERFORMANCE OF GOVERNMENT PROGRAMS.</DELETED>

<DELETED>    (a) Amendment.--Section 1122(a) of title 31, United States 
Code, is amended by adding at the end the following:</DELETED>
        <DELETED>    ``(3) Additional information.--</DELETED>
                <DELETED>    ``(A) In general.--Information for each 
                program described under paragraph (1) shall include the 
                following (which shall be updated not less frequently 
                than annually):</DELETED>
                        <DELETED>    ``(i) The total administrative 
                        expenses for the program for the previous 
                        fiscal year.</DELETED>
                        <DELETED>    ``(ii) The expenditures for 
                        services for the program for the previous 
                        fiscal year.</DELETED>
                        <DELETED>    ``(iii) An estimate of the number 
                        of clients served by the program and 
                        beneficiaries who received assistance under the 
                        program (if applicable) for the previous fiscal 
                        year.</DELETED>
                        <DELETED>    ``(iv) An estimate of, for the 
                        previous fiscal year--</DELETED>
                                <DELETED>    ``(I) the number of full-
                                time Federal employees who administer 
                                the program; and</DELETED>
                                <DELETED>    ``(II) the number of full-
                                time employees 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 administer or 
                                assist in administering the 
                                program.</DELETED>
                        <DELETED>    ``(v) An identification of the 
                        specific statute that authorizes the program, 
                        including whether such authorization is 
                        expired.</DELETED>
                        <DELETED>    ``(vi) 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.</DELETED>
                        <DELETED>    ``(vii) Any program performance 
                        reviews (including program performance reports 
                        required under section 1116).</DELETED>
                <DELETED>    ``(B) Definitions.--In this 
                paragraph:</DELETED>
                        <DELETED>    ``(i) Administrative expenses.--
                        The term `administrative expenses'--</DELETED>
                                <DELETED>    ``(I) has the meaning 
                                given that term by the Director of the 
                                Office of Management and Budget under 
                                section 504(b)(2) of the Energy and 
                                Water Development and Related Agencies 
                                Appropriations Act, 2010 (31 U.S.C. 
                                1105 note); and</DELETED>
                                <DELETED>    ``(II) includes, with 
                                respect to an agency--</DELETED>
                                        <DELETED>    ``(aa) costs 
                                        incurred by the agency and 
                                        costs incurred by grantees, 
                                        subgrantees, and other 
                                        recipients of funds from a 
                                        grant program or other program 
                                        administered by the agency; 
                                        and</DELETED>
                                        <DELETED>    ``(bb) 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.</DELETED>
                        <DELETED>    ``(ii) Services.--The term 
                        `services'--</DELETED>
                                <DELETED>    ``(I) has the meaning 
                                given that term by the Director of the 
                                Office of Management and Budget; 
                                and</DELETED>
                                <DELETED>    ``(II) 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).''.</DELETED>
<DELETED>    (b) Expired Grant Funding.--Not later than February 1 of 
each fiscal year, the Director of the Office of Management and Budget 
shall publish on the public website of the Office of Management and 
Budget the total amount of undisbursed grant funding remaining in grant 
accounts for which the period of availability to the grantee has 
expired.</DELETED>

<DELETED>SEC. 3. GOVERNMENT ACCOUNTABILITY OFFICE REQUIREMENTS RELATING 
              TO IDENTIFICATION, CONSOLIDATION, AND ELIMINATION OF 
              DUPLICATIVE GOVERNMENT PROGRAMS.</DELETED>

<DELETED>    Section 21 of the Statutory Pay-As-You-Go Act of 2010 (31 
U.S.C. 712 note) is amended--</DELETED>
        <DELETED>    (1) by striking ``The Comptroller General'' and 
        inserting the following:</DELETED>
<DELETED>    ``(a) In General.--The Comptroller General''; 
and</DELETED>
        <DELETED>    (2) by adding at the end the following:</DELETED>
<DELETED>    ``(b) Updates.--The Comptroller General shall maintain on 
a publicly available website (which shall include regular updates, not 
less frequently than annually) the status of responses by Departments 
and Congress to suggested actions that the Comptroller General has 
previously identified in annual reports under subsection (a). The 
status of the suggested actions shall be tracked for an appropriate 
period to be determined by the Comptroller General.''.</DELETED>

<DELETED>SEC. 4. CLASSIFIED INFORMATION.</DELETED>

<DELETED>    Nothing in this Act shall, or the amendments made by this 
Act, be construed to require the disclosure of classified 
information.</DELETED>

<DELETED>SEC. 5. REGULATIONS AND IMPLEMENTATION.</DELETED>

<DELETED>    (a) Regulations.--Not later than 120 days after the date 
of enactment of this Act, the Director of the Office of Management and 
Budget shall prescribe regulations to implement this Act, and the 
amendments made by this Act.</DELETED>
<DELETED>    (b) Implementation.--This Act, and the amendments made by 
this Act, shall be implemented not later than 1 year after the date of 
enactment of this Act.</DELETED>
<DELETED>    (c) No Additional Funds Authorized.--No additional funds 
are authorized to carry out the requirements of this Act, or the 
amendments made by this Act.</DELETED>

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayers Right-To-Know Act''.

SEC. 2. COST AND PERFORMANCE OF GOVERNMENT PROGRAMS.

    (a) In General.--Section 1122(a) of title 31, United States Code, 
is amended--
            (1) by redesignating paragraphs (1) and (2) as paragraphs 
        (2) and (3), respectively;
            (2) by inserting before paragraph (2), as so redesignated, 
        the following:
            ``(1) Definition of program.--For purposes of this 
        subsection, the term `program' means an organized set of 
        activities by 1 or more agencies directed toward a common 
        purpose or goal.'';
            (3) in paragraph (2), as so redesignated--
                    (A) by striking ``In general.--Not later than 
                October 1, 2012, the Office of Management and Budget 
                shall'' and inserting ``Website and program 
                inventory.--The Director of the Office of Management 
                and Budget shall'';
                    (B) by striking subparagraph (C) and inserting the 
                following:
                    ``(C) include on the website--
                            ``(i) a program inventory that shall 
                        identify each program of the Federal 
                        Government, which shall include--
                                    ``(I) any activity that is commonly 
                                referred to as a program;
                                    ``(II) any activity specifically 
                                created by law, or referenced in law, 
                                as a program;
                                    ``(III) each program that has an 
                                application process;
                                    ``(IV) each program for which 
                                financial awards are made on a 
                                competitive basis; and
                                    ``(V) any activity identified as a 
                                program activity in a budget request; 
                                and
                            ``(ii) for each program identified in the 
                        program inventory, the information required 
                        under paragraph (3).'';
            (4) in paragraph (3), as so redesignated--
                    (A) in the matter preceding subparagraph (A), by 
                striking ``described under paragraph (1)'' and 
                inserting ``identified in the program inventory 
                required under paragraph (2)'';
                    (B) by striking subparagraph (A) and inserting the 
                following:
                    ``(A) the program activities that are considered a 
                program by the agency;'';
                    (C) in subparagraph (B), by striking ``and'' at the 
                end;
                    (D) in subparagraph (C), by striking the period at 
                the end and inserting a semicolon; and
                    (E) by adding at the end the following:
                    ``(D) an identification of the specific statute 
                that authorizes the program and any regulations 
                specific to the program;
                    ``(E) for any program that provides grants or other 
                financial assistance to individuals or entities, for 
                the most recent fiscal year--
                            ``(i) an estimate of the number of 
                        individuals served by the program and 
                        beneficiaries who received financial assistance 
                        under the program; and
                            ``(ii) an estimate of--
                                    ``(I) the number of full-time 
                                equivalents 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, contract, cooperative 
                                agreement, or another form of financial 
                                award or assistance who administer or 
                                assist in any way in administering the 
                                program;
                    ``(F) links to any evaluation, assessment, or 
                program performance reviews by the agency, an Inspector 
                General, or the Government Accountability Office 
                (including program performance reports required under 
                section 1116) released during the preceding 5 years; 
                and
                    ``(G) to the extent available, financial 
                information for each program required to be reported 
                under section 3(b) of the Federal Funding 
                Accountability and Transparency Act of 2006 (31 U.S.C. 
                6101 note), or a direct link to such information for a 
                specific program on the website established under 
                section 2 of that Act.''.
    (b) Guidance.--Not later than 1 year after the date of enactment of 
this Act, the Director of the Office of Management and Budget--
            (1) shall issue guidance to agencies to identify how the 
        program activities used in budget or appropriations accounts 
        correspond with programs identified in the program inventory 
        required under section 1122(a)(2)(A) of title 31, United States 
        Code, as amended by subsection (a); and
            (2) may issue guidance to agencies on more closely aligning 
        program activities to the programs in the program inventory for 
        purposes of the budget of the President submitted to Congress 
        under section 1105(a) of title 31, United States Code.

SEC. 3. REGULATIONS AND IMPLEMENTATION.

    (a) Regulations.--Not later than 120 days after the date of 
enactment of this Act, the Director of the Office of Management and 
Budget shall prescribe regulations or other guidance to implement this 
Act, and the amendments made by this Act.
    (b) Implementation.--This Act, and the amendments made by this Act, 
shall be implemented not later than 1 year after the date of enactment 
of this Act.
                                                       Calendar No. 531

113th CONGRESS

  2d Session

                                S. 2113

                          [Report No. 113-243]

_______________________________________________________________________

                                 A BILL

  To provide taxpayers with an annual report disclosing the cost and 
performance of Government programs and areas of duplication among them, 
                        and for other purposes.

_______________________________________________________________________

                            August 26, 2014

                       Reported with an amendment