[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 282 Reported in Senate (RS)]

                                                       Calendar No. 127
114th CONGRESS
  1st Session
                                 S. 282

                          [Report No. 114-71]

  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

                            January 28, 2015

Mr. Lankford (for himself, Mrs. McCaskill, Mr. Johnson, Ms. Ayotte, Ms. 
Heitkamp, Mr. Enzi, Mr. McCain, Mr. Portman, Mr. Peters, and Mr. Paul) 
introduced the following bill; which was read twice and referred to the 
        Committee on Homeland Security and Governmental Affairs

                             June 24, 2015

               Reported by Mr. Johnson, 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) In General.--Section 1122(a) of title 31, United 
States Code, is amended--</DELETED>
        <DELETED>    (1) by redesignating paragraphs (1) and (2) as 
        paragraphs (2) and (3), respectively;</DELETED>
        <DELETED>    (2) by inserting before paragraph (2), as so 
        redesignated, the following:</DELETED>
        <DELETED>    ``(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.'';</DELETED>
        <DELETED>    (3) in paragraph (2), as so redesignated--
        </DELETED>
                <DELETED>    (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''; and</DELETED>
                <DELETED>    (B) by striking subparagraph (C) and 
                inserting the following:</DELETED>
                <DELETED>    ``(C) include on the website--</DELETED>
                        <DELETED>    ``(i) a program inventory that 
                        shall identify each program of the Federal 
                        Government, which shall include--</DELETED>
                                <DELETED>    ``(I) any activity that is 
                                commonly referred to as a 
                                program;</DELETED>
                                <DELETED>    ``(II) any activity 
                                specifically created by law, or 
                                referenced in law, as a 
                                program;</DELETED>
                                <DELETED>    ``(III) each program that 
                                has an application process;</DELETED>
                                <DELETED>    ``(IV) each program for 
                                which financial awards are made on a 
                                competitive basis; and</DELETED>
                                <DELETED>    ``(V) any activity 
                                identified as a program activity in a 
                                budget request; and</DELETED>
                        <DELETED>    ``(ii) for each program identified 
                        in the program inventory, the information 
                        required under paragraph (3).''; and</DELETED>
        <DELETED>    (4) in paragraph (3), as so redesignated--
        </DELETED>
                <DELETED>    (A) in the matter preceding subparagraph 
                (A), by striking ``described under paragraph (1)'' and 
                inserting ``identified in the program inventory 
                required under paragraph (2)'';</DELETED>
                <DELETED>    (B) by striking subparagraph (A) and 
                inserting the following:</DELETED>
                <DELETED>    ``(A) the program activities that are 
                considered a program by the agency;'';</DELETED>
                <DELETED>    (C) in subparagraph (B), by striking 
                ``and'' at the end;</DELETED>
                <DELETED>    (D) in subparagraph (C), by striking the 
                period at the end and inserting a semicolon; 
                and</DELETED>
                <DELETED>    (E) by adding at the end the 
                following:</DELETED>
                <DELETED>    ``(D) an identification of the specific 
                statute that authorizes the program and any regulations 
                specific to the program;</DELETED>
                <DELETED>    ``(E) for any program that provides grants 
                or other financial assistance to individuals or 
                entities, for the most recent fiscal year--</DELETED>
                        <DELETED>    ``(i) an estimate of the number of 
                        individuals served by the program and 
                        beneficiaries who received financial assistance 
                        under the program; and</DELETED>
                        <DELETED>    ``(ii) an estimate of--</DELETED>
                                <DELETED>    ``(I) the number of full-
                                time equivalents who administer the 
                                program; and</DELETED>
                                <DELETED>    ``(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;</DELETED>
                <DELETED>    ``(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</DELETED>
                <DELETED>    ``(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.''.</DELETED>
<DELETED>    (b) Guidance.--Not later than 1 year after the date of 
enactment of this Act, the Director of the Office of Management and 
Budget--</DELETED>
        <DELETED>    (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</DELETED>
        <DELETED>    (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.</DELETED>
<DELETED>    (c) 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. 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 or other guidance 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>

SECTION 1. SHORT TITLE.

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

SEC. 2. INVENTORY 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 
                        for which there is more than $1,000,000 in 
                        annual budget authority, which shall include--
                                    ``(I) any activity that is commonly 
                                referred to as a program by a Federal 
                                agency in communications with Congress, 
                                including any activity identified as a 
                                program in a budget request;
                                    ``(II) any activity that is 
                                commonly referred to as a program by a 
                                Federal agency in communications with 
                                the public, including each program for 
                                which financial awards are made on a 
                                competitive basis; and
                                    ``(III) any activity referenced in 
                                law as a program after June 30, 2018; 
                                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 (C);
                    (C) by redesignating subparagraph (B) as 
                subparagraph (D);
                    (D) by striking subparagraph (A) and inserting the 
                following:
                    ``(A) an identification of the program activities 
                that are aggregated, disaggregated, or consolidated as 
                part of identifying programs;
                    ``(B) for each program activity described in 
                subparagraph (A), the amount of funding for the current 
                fiscal year and previous 2 fiscal years;
                    ``(C) to the maximum extent practicable, the amount 
                of funding for each program, determined using the pro 
                rata share of the program activities that are 
                aggregated, disaggregated, or consolidated as part of 
                identifying programs;'';
                    (E) in subparagraph (D), as so redesignated, by 
                striking ``and'' at the end; and
                    (F) by adding at the end the following:
                    ``(E) an identification of the statutes that 
                authorize the program and any major regulations 
                specific to the program;
                    ``(F) for any program that provides grants or other 
                financial assistance to individuals or entities, for 
                the most recent fiscal year--
                            ``(i) a description of the individuals 
                        served by the program and beneficiaries who 
                        received financial assistance under the 
                        program, including an estimate of the number of 
                        individuals and beneficiaries, to the extent 
                        practicable;
                            ``(ii) for each program for which the head 
                        of an agency determines it is not practicable 
                        to provide an estimate of the number of 
                        individuals and beneficiaries served by the 
                        program--
                                    ``(I) an explanation of why data 
                                regarding the number of such 
                                individuals and beneficiaries cannot be 
                                provided; and
                                    ``(II) a discussion of the measures 
                                that could be taken to gather the data 
                                required to provide such an estimate; 
                                and
                            ``(iii) a description of--
                                    ``(I) the Federal employees who 
                                administer the program, including the 
                                number of full-time equivalents with a 
                                pro rata estimate for full-time 
                                equivalents associated with multiple 
                                programs; and
                                    ``(II) other individuals 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, 
                                including the number of full-time 
                                equivalents, to the extent practicable;
                    ``(G) 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
                    ``(H) to the extent practicable, financial and 
                other information for each program activity required to 
                be reported under the Federal Funding Accountability 
                and Transparency Act of 2006 (31 U.S.C. 6101 note).''; 
                and
            (5) by adding at the end the following:
            ``(4) Archiving.--After the end of each fiscal year, the 
        Director of the Office of Management and Budget shall archive 
        and preserve the information included in the program inventory 
        required under paragraph (2) relating to that fiscal year.''.
    (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 a public website the total amount of undisbursed grant 
funding remaining in grant accounts for which the period of 
availability to the grantee has expired.

SEC. 3. GUIDANCE AND IMPLEMENTATION.

    (a) Guidance.--Not later than June 30, 2017, the Director of the 
Office of Management and Budget--
            (1) shall prescribe guidance to implement this Act, and the 
        amendments made by this Act;
            (2) shall issue guidance to agencies to identify how the 
        program activities used for reporting under the Federal Funding 
        Accountability and Transparency Act of 2006 (31 U.S.C. 6101 
        note) are associated with programs identified in the program 
        inventory required under section 1122(a)(2)(C)(i) of title 31, 
        United States Code, as amended by subsection (a);
            (3) may issue guidance to agencies to ensure that the 
        programs identified in the program inventory required under 
        section 1122(a)(2)(C)(i) of title 31, United States Code, as 
        amended by subsection (a), are presented at a similar level of 
        detail across agencies and are not duplicative or overlapping; 
        and
            (4) may, based on an analysis of the costs of 
        implementation, and after submitting to Congress a notification 
        of the action by the Director--
                    (A) exempt from the requirements under section 
                1122(a) of title 31, United States Code, an agency 
                that--
                            (i) is not listed in section 901(b) of 
                        title 31, United States Code; and
                            (ii) for the fiscal year during which the 
                        exemption is made, has budget authority (as 
                        defined in section 3 of the Congressional 
                        Budget Act of 1974 (2 U.S.C. 622)) of not more 
                        than $10,000,000; and
                    (B) extend the implementation deadline under 
                subsection (b) by not more than 1 year.
    (b) Implementation.--This Act, and the amendments made by this Act, 
shall be implemented not later than June 30, 2018.
                                                       Calendar No. 127

114th CONGRESS

  1st Session

                                 S. 282

                          [Report No. 114-71]

_______________________________________________________________________

                                 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.

_______________________________________________________________________

                             June 24, 2015

                       Reported with an amendment