[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 994 Enrolled Bill (ENR)]

        S.994

                     One Hundred Thirteenth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

           Begun and held at the City of Washington on Friday,
           the third day of January, two thousand and fourteen


                                 An Act


 
  To expand the Federal Funding Accountability and Transparency Act of 
 2006 to increase accountability and transparency in Federal spending, 
                         and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
    This Act may be cited as the ``Digital Accountability and 
Transparency Act of 2014'' or the ``DATA Act''.
SEC. 2. PURPOSES.
    The purposes of this Act are to--
        (1) expand the Federal Funding Accountability and Transparency 
    Act of 2006 (31 U.S.C. 6101 note) by disclosing direct Federal 
    agency expenditures and linking Federal contract, loan, and grant 
    spending information to programs of Federal agencies to enable 
    taxpayers and policy makers to track Federal spending more 
    effectively;
        (2) establish Government-wide data standards for financial data 
    and provide consistent, reliable, and searchable Government-wide 
    spending data that is displayed accurately for taxpayers and policy 
    makers on USASpending.gov (or a successor system that displays the 
    data);
        (3) simplify reporting for entities receiving Federal funds by 
    streamlining reporting requirements and reducing compliance costs 
    while improving transparency;
        (4) improve the quality of data submitted to USASpending.gov by 
    holding Federal agencies accountable for the completeness and 
    accuracy of the data submitted; and
        (5) apply approaches developed by the Recovery Accountability 
    and Transparency Board to spending across the Federal Government.
SEC. 3. AMENDMENTS TO THE FEDERAL FUNDING ACCOUNTABILITY AND 
TRANSPARENCY ACT OF 2006.
    The Federal Funding Accountability and Transparency Act of 2006 (31 
U.S.C. 6101 note) is amended--
        (1) in section 2--
            (A) in subsection (a)--
                (i) in the matter preceding paragraph (1), by striking 
            ``this section'' and inserting ``this Act'';
                (ii) by redesignating paragraphs (1), (2), and (3) as 
            paragraphs (2), (4), and (7), respectively;
                (iii) by inserting before paragraph (2), as so 
            redesignated, the following:
        ``(1) Director.--The term `Director' means the Director of the 
    Office of Management and Budget.'';
                (iv) by inserting after paragraph (2), as so 
            redesignated, the following:
        ``(3) Federal agency.--The term `Federal agency' has the 
    meaning given the term `Executive agency' under section 105 of 
    title 5, United States Code.'';
                (v) by inserting after paragraph (4), as so 
            redesignated, the following:
        ``(5) Object class.--The term `object class' means the category 
    assigned for purposes of the annual budget of the President 
    submitted under section 1105(a) of title 31, United States Code, to 
    the type of property or services purchased by the Federal 
    Government.
        ``(6) Program activity.--The term `program activity' has the 
    meaning given that term under section 1115(h) of title 31, United 
    States Code.''; and
                (vi) by adding at the end the following:
        ``(8) Secretary.--The term `Secretary' means the Secretary of 
    the Treasury.'';
            (B) in subsection (b)--
                (i) in paragraph (3), by striking ``of the Office of 
            Management and Budget''; and
                (ii) in paragraph (4), by striking ``of the Office of 
            Management and Budget'';
            (C) in subsection (c)--
                (i) in paragraph (4), by striking ``and'' at the end;
                (ii) in paragraph (5), by striking the period at the 
            end and inserting a semicolon; and
                (iii) by adding at the end the following:
        ``(6) shall have the ability to aggregate data for the 
    categories described in paragraphs (1) through (5) without double-
    counting data; and
        ``(7) shall ensure that all information published under this 
    section is available--
            ``(A) in machine-readable and open formats;
            ``(B) to be downloaded in bulk; and
            ``(C) to the extent practicable, for automated 
        processing.'';
            (D) in subsection (d)--
                (i) in paragraph (1)(A), by striking ``of the Office of 
            Management and Budget'';
                (ii) in paragraph (2)--

                    (I) in subparagraph (A), by striking ``of the 
                Office of Management and Budget''; and
                    (II) in subparagraph (B), by striking ``of the 
                Office of Management and Budget'';

            (E) in subsection (e), by striking ``of the Office of 
        Management and Budget''; and
            (F) in subsection (g)--
                (i) in paragraph (1), by striking ``of the Office of 
            Management and Budget''; and
                (ii) in paragraph (3), by striking ``of the Office of 
            Management and Budget''; and
        (2) by striking sections 3 and 4 and inserting the following:
``SEC. 3. FULL DISCLOSURE OF FEDERAL FUNDS.
    ``(a) In General.--Not later than 3 years after the date of 
enactment of the Digital Accountability and Transparency Act of 2014, 
and monthly when practicable but not less than quarterly thereafter, 
the Secretary, in consultation with the Director, shall ensure that the 
information in subsection (b) is posted on the website established 
under section 2.
    ``(b) Information To Be Posted.--For any funds made available to or 
expended by a Federal agency or component of a Federal agency, the 
information to be posted shall include--
        ``(1) for each appropriations account, including an expired or 
    unexpired appropriations account, the amount--
            ``(A) of budget authority appropriated;
            ``(B) that is obligated;
            ``(C) of unobligated balances; and
            ``(D) of any other budgetary resources;
        ``(2) from which accounts and in what amount--
            ``(A) appropriations are obligated for each program 
        activity; and
            ``(B) outlays are made for each program activity;
        ``(3) from which accounts and in what amount--
            ``(A) appropriations are obligated for each object class; 
        and
            ``(B) outlays are made for each object class; and
        ``(4) for each program activity, the amount--
            ``(A) obligated for each object class; and
            ``(B) of outlays made for each object class.
``SEC. 4. DATA STANDARDS.
    ``(a) In General.--
        ``(1) Establishment of standards.--The Secretary and the 
    Director, in consultation with the heads of Federal agencies, shall 
    establish Government-wide financial data standards for any Federal 
    funds made available to or expended by Federal agencies and 
    entities receiving Federal funds.
        ``(2) Data elements.--The financial data standards established 
    under paragraph (1) shall include common data elements for 
    financial and payment information required to be reported by 
    Federal agencies and entities receiving Federal funds.
    ``(b) Requirements.--The data standards established under 
subsection (a) shall, to the extent reasonable and practicable--
        ``(1) incorporate widely accepted common data elements, such as 
    those developed and maintained by--
            ``(A) an international voluntary consensus standards body;
            ``(B) Federal agencies with authority over contracting and 
        financial assistance; and
            ``(C) accounting standards organizations;
        ``(2) incorporate a widely accepted, nonproprietary, 
    searchable, platform-independent computer-readable format;
        ``(3) include unique identifiers for Federal awards and 
    entities receiving Federal awards that can be consistently applied 
    Government-wide;
        ``(4) be consistent with and implement applicable accounting 
    principles;
        ``(5) be capable of being continually upgraded as necessary;
        ``(6) produce consistent and comparable data, including across 
    program activities; and
        ``(7) establish a standard method of conveying the reporting 
    period, reporting entity, unit of measure, and other associated 
    attributes.
    ``(c) Deadlines.--
        ``(1) Guidance.--Not later than 1 year after the date of 
    enactment of the Digital Accountability and Transparency Act of 
    2014, the Director and the Secretary shall issue guidance to 
    Federal agencies on the data standards established under subsection 
    (a).
        ``(2) Agencies.--
            ``(A) In general.--Except as provided in subparagraph (B), 
        not later than 2 years after the date on which the guidance 
        under paragraph (1) is issued, each Federal agency shall report 
        financial and payment information data in accordance with the 
        data standards established under subsection (a).
            ``(B) Noninterference with auditability of department of 
        defense financial statements.--
                ``(i) In general.--Upon request by the Secretary of 
            Defense, the Director may grant an extension of the 
            deadline under subparagraph (A) to the Department of 
            Defense for a period of not more than 6 months to report 
            financial and payment information data in accordance with 
            the data standards established under subsection (a).
                ``(ii) Limitation.--The Director may not grant more 
            than 3 extensions to the Secretary of Defense under clause 
            (i).
                ``(iii) Notification.--The Director of the Office of 
            Management and Budget shall notify the Committee on 
            Homeland Security and Governmental Affairs and the 
            Committee on Armed Services of the Senate and the Committee 
            on Oversight and Government Reform and the Committee on 
            Armed Services of the House of Representatives of--

                    ``(I) each grant of an extension under clause (i); 
                and
                    ``(II) the reasons for granting such an extension.

        ``(3) Website.--Not later than 3 years after the date on which 
    the guidance under paragraph (1) is issued, the Director and the 
    Secretary shall ensure that the data standards established under 
    subsection (a) are applied to the data made available on the 
    website established under section 2.
    ``(d) Consultation.--The Director and the Secretary shall consult 
with public and private stakeholders in establishing data standards 
under this section.
``SEC. 5. SIMPLIFYING FEDERAL AWARD REPORTING.
    ``(a) In General.--The Director, in consultation with relevant 
Federal agencies, recipients of Federal awards, including State and 
local governments, and institutions of higher education (as defined in 
section 102 of the Higher Education Act of 1965 (20 U.S.C. 1002)), 
shall review the information required to be reported by recipients of 
Federal awards to identify--
        ``(1) common reporting elements across the Federal Government;
        ``(2) unnecessary duplication in financial reporting; and
        ``(3) unnecessarily burdensome reporting requirements for 
    recipients of Federal awards.
    ``(b) Pilot Program.--
        ``(1) Establishment.--Not later than 1 year after the date of 
    enactment of the Digital Accountability and Transparency Act of 
    2014, the Director, or a Federal agency designated by the Director, 
    shall establish a pilot program (in this section referred to as the 
    `pilot program') with the participation of appropriate Federal 
    agencies to facilitate the development of recommendations for--
            ``(A) standardized reporting elements across the Federal 
        Government;
            ``(B) the elimination of unnecessary duplication in 
        financial reporting; and
            ``(C) the reduction of compliance costs for recipients of 
        Federal awards.
        ``(2) Requirements.--The pilot program shall--
            ``(A) include a combination of Federal contracts, grants, 
        and subawards, the aggregate value of which is not less than 
        $1,000,000,000 and not more than $2,000,000,000;
            ``(B) include a diverse group of recipients of Federal 
        awards; and
            ``(C) to the extent practicable, include recipients who 
        receive Federal awards from multiple programs across multiple 
        agencies.
        ``(3) Data collection.--The pilot program shall include data 
    collected during a 12-month reporting cycle.
        ``(4) Reporting and evaluation requirements.--Each recipient of 
    a Federal award participating in the pilot program shall submit to 
    the Office of Management and Budget or the Federal agency 
    designated under paragraph (1), as appropriate, any requested 
    reports of the selected Federal awards.
        ``(5) Termination.--The pilot program shall terminate on the 
    date that is 2 years after the date on which the pilot program is 
    established.
        ``(6) Report to congress.--Not later than 90 days after the 
    date on which the pilot program terminates under paragraph (5), the 
    Director shall submit to the Committee on Homeland Security and 
    Governmental Affairs and the Committee on the Budget of the Senate 
    and the Committee on Oversight and Government Reform and the 
    Committee on the Budget of the House of Representatives a report on 
    the pilot program, which shall include--
            ``(A) a description of the data collected under the pilot 
        program, the usefulness of the data provided, and the cost to 
        collect the data from recipients; and
            ``(B) a discussion of any legislative action required and 
        recommendations for--
                ``(i) consolidating aspects of Federal financial 
            reporting to reduce the costs to recipients of Federal 
            awards;
                ``(ii) automating aspects of Federal financial 
            reporting to increase efficiency and reduce the costs to 
            recipients of Federal awards;
                ``(iii) simplifying the reporting requirements for 
            recipients of Federal awards; and
                ``(iv) improving financial transparency.
        ``(7) Government-wide implementation.--Not later than 1 year 
    after the date on which the Director submits the report under 
    paragraph (6), the Director shall issue guidance to the heads of 
    Federal agencies as to how the Government-wide financial data 
    standards established under section 4(a) shall be applied to the 
    information required to be reported by entities receiving Federal 
    awards to--
            ``(A) reduce the burden of complying with reporting 
        requirements; and
            ``(B) simplify the reporting process, including by reducing 
        duplicative reports.
``SEC. 6. ACCOUNTABILITY FOR FEDERAL FUNDING.
    ``(a) Inspector General Reports.--
        ``(1) In general.--In accordance with paragraph (2), the 
    Inspector General of each Federal agency, in consultation with the 
    Comptroller General of the United States, shall--
            ``(A) review a statistically valid sampling of the spending 
        data submitted under this Act by the Federal agency; and
            ``(B) submit to Congress and make publically available a 
        report assessing the completeness, timeliness, quality, and 
        accuracy of the data sampled and the implementation and use of 
        data standards by the Federal agency.
        ``(2) Deadlines.--
            ``(A) First report.--Not later than 18 months after the 
        date on which the Director and the Secretary issue guidance to 
        Federal agencies under section 4(c)(1), the Inspector General 
        of each Federal agency shall submit and make publically 
        available a report as described in paragraph (1).
            ``(B) Subsequent reports.--On the same date as the 
        Inspector General of each Federal agency submits the second and 
        fourth reports under sections 3521(f) and 9105(a)(3) of title 
        31, United States Code, that are submitted after the report 
        under subparagraph (A), the Inspector General shall submit and 
        make publically available a report as described in paragraph 
        (1). The report submitted under this subparagraph may be 
        submitted as a part of the report submitted under section 
        3521(f) or 9105(a)(3) of title 31, United States Code.
    ``(b) Comptroller General Reports.--
        ``(1) In general.--In accordance with paragraph (2) and after a 
    review of the reports submitted under subsection (a), the 
    Comptroller General of the United States shall submit to Congress 
    and make publically available a report assessing and comparing the 
    data completeness, timeliness, quality, and accuracy of the data 
    submitted under this Act by Federal agencies and the implementation 
    and use of data standards by Federal agencies.
        ``(2) Deadlines.--Not later than 30 months after the date on 
    which the Director and the Secretary issue guidance to Federal 
    agencies under section 4(c)(1), and every 2 years thereafter until 
    the date that is 4 years after the date on which the first report 
    is submitted under this subsection, the Comptroller General of the 
    United States shall submit and make publically available a report 
    as described in paragraph (1).
    ``(c) Recovery Accountability and Transparency Board Data Analysis 
Center.--
        ``(1) In general.--The Secretary may establish a data analysis 
    center or expand an existing service to provide data, analytic 
    tools, and data management techniques to support--
            ``(A) the prevention and reduction of improper payments by 
        Federal agencies; and
            ``(B) improving efficiency and transparency in Federal 
        spending.
        ``(2) Data availability.--The Secretary shall enter into 
    memoranda of understanding with Federal agencies, including 
    Inspectors General and Federal law enforcement agencies--
            ``(A) under which the Secretary may provide data from the 
        data analysis center for--
                ``(i) the purposes set forth under paragraph (1);
                ``(ii) the identification, prevention, and reduction of 
            waste, fraud, and abuse relating to Federal spending; and
                ``(iii) use in the conduct of criminal and other 
            investigations; and
            ``(B) which may require the Federal agency, Inspector 
        General, or Federal law enforcement agency to provide 
        reimbursement to the Secretary for the reasonable cost of 
        carrying out the agreement.
        ``(3) Transfer.--Upon the establishment of a data analysis 
    center or the expansion of a service under paragraph (1), and on or 
    before the date on which the Recovery Accountability and 
    Transparency Board terminates, and in addition to any other 
    transfer that the Director determines is necessary under section 
    1531 of title 31, United States Code, there are transferred to the 
    Department of the Treasury all assets identified by the Secretary 
    that support the operations and activities of the Recovery 
    Operations Center of the Recovery Accountability and Transparency 
    Board relating to the detection of waste, fraud, and abuse in the 
    use of Federal funds that are in existence on the day before the 
    transfer.
``SEC. 7. CLASSIFIED AND PROTECTED INFORMATION.
    ``Nothing in this Act shall require the disclosure to the public 
of--
        ``(1) information that would be exempt from disclosure under 
    section 552 of title 5, United States Code (commonly known as the 
    `Freedom of Information Act'); or
        ``(2) information protected under section 552a of title 5, 
    United States Code (commonly known as the `Privacy Act of 1974'), 
    or section 6103 of the Internal Revenue Code of 1986.
``SEC. 8. NO PRIVATE RIGHT OF ACTION.
    ``Nothing in this Act shall be construed to create a private right 
of action for enforcement of any provision of this Act.''.
SEC. 4. EXECUTIVE AGENCY ACCOUNTING AND OTHER FINANCIAL MANAGEMENT 
REPORTS AND PLANS.
    Section 3512(a)(1) of title 31, United States Code, is amended by 
inserting ``and make available on the website described under section 
1122'' after ``appropriate committees of Congress''.
SEC. 5. DEBT COLLECTION IMPROVEMENT.
    Section 3716(c)(6) of title 31, United States Code, is amended--
        (1) by inserting ``(A)'' before ``Any Federal agency'';
        (2) in subparagraph (A), as so designated, by striking ``180 
    days'' and inserting ``120 days''; and
        (3) by adding at the end the following:
    ``(B) The Secretary of the Treasury shall notify Congress of any 
instance in which an agency fails to notify the Secretary as required 
under subparagraph (A).''.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.