[House Report 112-260]
[From the U.S. Government Publishing Office]


112th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 1st Session                                                    112-260

======================================================================



 
                                DATA ACT

                                _______
                                

October 25, 2011.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                                _______
                                

   Mr. Issa, from the Committee on Oversight and Government Reform, 
                        submitted the following

                              R E P O R T

                             together with

                            ADDITIONAL VIEWS

                        [To accompany H.R. 2146]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on Oversight and Government Reform, to whom 
was referred the bill (H.R. 2146) to amend title 31, United 
States Code, to require accountability and transparency in 
Federal spending, and for other purposes, having considered the 
same, report favorably thereon with an amendment and recommend 
that the bill as amended do pass.

                                CONTENTS

                                                                   Page
Committee Statement and Views....................................    14
Section-By-Section...............................................    18
Explanation of Amendments........................................    21
Committee Consideration..........................................    21
Roll Call Votes..................................................    21
Application of Law to the Legislative Branch.....................    21
Statement of Oversight Findings and Recommendations of the 
  Committee......................................................    22
Statement of General Performance Goals and Objectives............    22
Federal Advisory Committee Act...................................    22
Unfunded Mandate Statement.......................................    22
Committee Estimate...............................................    22
Budget Authority and Congressional Budget Office Cost Estimate...    23
Changes in Existing Law Made by the Bill as Reported.............    25
Additional Views.................................................    56
    The amendment is as follows:
  Strike all after the enacting clause and insert the 
following:

SECTION 1. SHORT TITLE.

  This Act may be cited as the ``Digital Accountability and 
Transparency Act of 2011'' or the ``DATA Act''.

SEC. 2. TABLE OF CONTENTS.

  The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
Sec. 3. Definitions.

      TITLE I--ACCOUNTABILITY AND TRANSPARENCY IN FEDERAL SPENDING

Sec. 101. General requirements for accountability and transparency in 
Federal spending.
Sec. 102. Data standardizaton for accountability and transparency in 
Federal spending.
Sec. 103. General provisions and deadlines for accountability and 
transparency in Federal spending.

    TITLE II--FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY BOARD

Sec. 201. Federal Accountability and Spending Transparency Board.
Sec. 202. Conforming amendment relating to compensation of Chairperson.
Sec. 203. Amendments and repeal of Recovery Accountability and 
Transparency Board.

                    TITLE III--ADDITIONAL PROVISIONS

Sec. 301. Classified information.
Sec. 302. Paperwork Reduction Act exemption.
Sec. 303. Matching program.
Sec. 304. Transfer of Consolidated Federal Funds Report.
Sec. 305. Repeal of Federal Funding Accountability and Transparency Act 
of 2006.
Sec. 306. Government Accountability Office Improvement.
Sec. 307. Effective date.

SEC. 3. DEFINITIONS.

  In this Act:
          (1) The term ``Board'' means the Federal Accountability and 
        Spending Transparency Board established under subchapter III of 
        chapter 36 of title 31, United States Code, as added by this 
        Act.
          (2) The term ``Executive agency'' has the meaning provided by 
        section 105 of title 5, United States Code, except the term 
        does not include the Government Accountability Office.

      TITLE I--ACCOUNTABILITY AND TRANSPARENCY IN FEDERAL SPENDING

SEC. 101. GENERAL REQUIREMENTS FOR ACCOUNTABILITY AND TRANSPARENCY IN 
                    FEDERAL SPENDING.

  (a) In General.--Subtitle III of title 31, United States Code, is 
amended by inserting after chapter 35 the following new chapter:

   ``CHAPTER 36--ACCOUNTABILITY AND TRANSPARENCY IN FEDERAL SPENDING

                 ``subchapter i--reporting requirements

``Sec.
``3601. Definitions.
``3602. Recipient reporting requirement.
``3603. Agency reporting requirement.
``3604. Exemptions from recipient reporting requirement.

                  ``subchapter ii--data standardization

``3611. Data standardization for reporting information.
``3612. Full disclosure of information.
``3613. Federal accountability portal.
``3614. Agency responsibilities.
``3615. Office of Management and Budget responsibilities.
``3616. Treasury responsibilities.
``3617. General Services Administration responsibilities.

   ``subchapter iii--federal accountability and spending transparency 
                                 board

``3621. Establishment.
``3622. Composition of the board.
``3623. Functions.
``3624. Powers.
``3625. Employment, personnel, and related authorities.
``3626. Rulemaking authority.
``3627. Transfer of certain personnel.
``3628. Authorization and availability of appropriations.

                   ``subchapter iv--general provisions

``3641. Independence of Inspectors General.
``3642. Effective date.
``3643. Sunset.

                 ``SUBCHAPTER I--REPORTING REQUIREMENTS

``Sec. 3601. Definitions

  ``In this chapter:
          ``(1) Recipient.--The term `recipient' means--
                  ``(A) any person that receives Federal funds pursuant 
                to a Federal award, either directly or through a 
                subgrant or subcontract at any tier; and
                  ``(B) any State, local, or tribal government, or any 
                government corporation, that receives Federal funds 
                pursuant to a Federal award, either directly or through 
                a subgrant or subcontract at any tier.
          ``(2) Federal award.--The term `Federal award' means Federal 
        financial assistance and expenditures that--
                  ``(A) include grants, subgrants, loans, awards, 
                cooperative agreements, and other forms of financial 
                assistance; and
                  ``(B) include contracts, subcontracts, purchase 
                orders, task orders, delivery orders, blanket purchase 
                agreements, schedule orders, and other transactions.
          ``(3) Federal funds.--The term `Federal funds' means any 
        funds that are made available to an Executive agency through 
        Federal appropriations.
          ``(4) Board.--The term `Board' means the Federal 
        Accountability and Spending Transparency Board established 
        under subchapter III of this chapter.
          ``(5) Chairperson.--The term `Chairperson' means the 
        Chairperson of the Federal Accountability and Spending 
        Transparency Board.
          ``(6) Executive agency.--The term `Executive agency' has the 
        meaning provided by section 105 of title 5, except the term 
        does not include the Government Accountability Office.
          ``(7) Foreign corrupt practices act of 1977.--The term 
        `Foreign Corrupt Practices Act of 1977' means--
                  ``(A) section 30A of the Securities Exchange Act of 
                1934 (15 U.S.C. 78dd-1); and
                  ``(B) sections 104 and 104A of the Foreign Corrupt 
                Practices Act (15 U.S.C. 78dd-2).

``Sec. 3602. Recipient reporting requirement

  ``(a) Requirement.--Each recipient shall report each receipt and use 
of Federal funds pursuant to a Federal award to the Board.
  ``(b) Characteristics of Reports.--
          ``(1) Frequency of reports.--
                  ``(A) In general.--The Board shall designate, by 
                rule, the frequency of reports to be submitted by 
                recipients under subsection (a), but the frequency 
                shall not be less than once each quarter.
                  ``(B) Continuous or automatic reporting.--To the 
                extent practicable, the Board shall require continuous 
                or automatic reporting for compliance with this 
                section.
          ``(2) Content of reports.--Each report submitted by a 
        recipient under subsection (a) shall contain--
                  ``(A) an identification of the recipient, including 
                the recipient's name and location, with location 
                information provided in proper United States Postal 
                Service standardized format, including ZIP+4, or proper 
                international postal service standardized format where 
                applicable;
                  ``(B) an identification of the Executive agency;
                  ``(C) an identification of the Federal award;
                  ``(D) if applicable, an identification of the program 
                pursuant to which the Federal award was awarded;
                  ``(E) the total amount of Federal funds received from 
                that Executive agency for the Federal award, during the 
                period covered by the report;
                  ``(F) the amount of Federal funds from the Federal 
                award that were expended or obligated by the recipient 
                to projects or activities during the period covered by 
                the report;
                  ``(G) a detailed list of all projects or activities 
                for which Federal funds were expended or obligated;
                  ``(H) if the Federal award is a prime award, an 
                identification of all subawards;
                  ``(I) if the Federal award is a subaward, an 
                identification of its prime award; and
                  ``(J) such additional information reasonably related 
                to the receipt and use of Federal funds as the Board 
                shall, by rule, require.
          ``(3) Use of data standards.--The reports submitted under 
        this section shall use the common data elements and data 
        reporting standards designated by the Board under section 3611.
  ``(c) Fulfillment of Requirements by Prime Awardees.--The Board 
shall, by rule, permit prime awardees to fulfill the requirements of 
this section on behalf of subawardees, so long as all subaward tiers 
are reported.
  ``(d) Guidance by Board.--The Board shall issue guidance to 
recipients on compliance with this section.
  ``(e) Registration.--Recipients required to report information under 
subsection (a) shall register with the Central Contractor Registration 
database or complete such other registration requirements as the Board 
shall, by rule, require.

``Sec. 3603. Agency reporting requirement

  ``(a) Requirement.--Each Executive agency shall report all 
obligations and expenditures of Federal funds to the Board.
  ``(b) Characteristics of Reports.--
          ``(1) Frequency of reports.--
                  ``(A) In general.--The Board shall designate, by 
                rule, the frequency of reports to be submitted by 
                agencies under subsection (a), but the frequency shall 
                not be less than once each quarter.
                  ``(B) Continuous or automatic reporting.--To the 
                extent practicable, the Board shall require continuous 
                or automatic reporting for compliance with this 
                section.
          ``(2) Content of report.--
                  ``(A) The Board shall designate, by rule, the content 
                of reports to be submitted by agencies under subsection 
                (a).
                  ``(B) To the extent practicable, reports submitted by 
                agencies under subsection (a) shall identify the 
                programs and budget functions pursuant to which Federal 
                funds are obligated or expended.
                  ``(C) To the extent practicable, the Board shall 
                permit agencies to comply with subsection (a) by 
                submitting the same information that they submit or 
                contribute for other governmentwide reporting 
                requirements, including the following:
                          ``(i) For information about Federal awards--
                                  ``(I) the Federal assistance awards 
                                data system established pursuant to 
                                section 6102a of title 31, United 
                                States Code;
                                  ``(II) the Federal procurement data 
                                system established pursuant to section 
                                1122(a)(4) of title 41, United States 
                                Code;
                                  ``(III) the common application and 
                                reporting system established pursuant 
                                to section 6 of the Federal Financial 
                                Assistance Management Improvement Act 
                                of 1999 (31 U.S.C. 6101 note); or
                                  ``(IV) such systems as may be 
                                established to replace or supplement 
                                the systems identified in this clause.
                          ``(ii) For information about internal 
                        expenditures and accounting, the Federal 
                        Agencies' Centralized Trial-Balance Systems 
                        (FACTS I and FACTS II), the Governmentwide 
                        Financial Report System (GFRS), the 
                        Intragovernmental Fiduciary Confirmation System 
                        (IFCS), or such systems as may be established 
                        to replace or supplement such systems.
          ``(3) Use of data standards.--The reports submitted under 
        this section shall use the common data elements and data 
        reporting standards designated by the Board under section 3611.
          ``(4) Information also subject to recipient reporting 
        requirement.--In complying with this section, each Executive 
        agency shall identify, to the extent practicable, Federal 
        awards made by the agency that are subject to the recipient 
        reporting requirement of section 3602 so that information 
        reported by recipients and information reported by the agency 
        can be directly compared.
  ``(c) Guidance by Board.--The Board shall issue guidance to Executive 
agencies on compliance with this section.
  ``(d) Board To Monitor Compliance.--The Board shall regularly report 
to Congress on each Executive agency's compliance with this section, 
including the timeliness, completeness, accuracy, and interoperability 
of the data submitted by each Executive agency. The Board shall make 
these reports publicly available contemporaneously online.

``Sec. 3604. Exemptions from recipient reporting requirement

  ``(a) Exemption.--A recipient is exempt from the reporting 
requirement of section 3602 with respect to funds received pursuant to 
a Federal award if--
          ``(1) the recipient is an individual; and
          ``(2) either--
                  ``(A) the total amount of Federal funds received by 
                the recipient does not exceed $100,000 in the current 
                calendar year or fiscal year; or
                  ``(B) no transaction in which the recipient has 
                received Federal funds during the current calendar year 
                or fiscal year has exceeded $24,999.
  ``(b) Authority To Grant Additional Exemptions.--The Board may, by 
rule, grant additional exemptions under this section for classes or 
categories of recipients.''.
  (b) Clerical Amendment.--The table of chapters at the beginning of 
subtitle III of title 31, United States Code, is amended by inserting 
after the item relating to chapter 35 the following new item:

``36. Accountability and Transparency in Federal Spending...    3601''.

SEC. 102. DATA STANDARDIZATON FOR ACCOUNTABILITY AND TRANSPARENCY IN 
                    FEDERAL SPENDING.

  Chapter 36 of title 31, United States Code, as added by section 101, 
is amended by adding at the end the following new subchapter:

                 ``SUBCHAPTER II--DATA STANDARDIZATION

``Sec. 3611. Data standardization for reporting information

  ``(a) Common Data Elements.--
          ``(1) Requirement.--The Board shall, by rule, designate 
        common data elements, such as codes, identifiers, and fields, 
        for information required to be reported by recipients or 
        agencies under this chapter.
          ``(2) Characteristics of common data elements.--The common 
        data elements designated under paragraph (1) shall, to the 
        extent practicable, be nonproprietary.
          ``(3) Existing common data elements.--In designating common 
        data elements under this subsection, the Board shall, to the 
        extent practicable, incorporate the following:
                  ``(A) Common data elements developed and maintained 
                by an international voluntary consensus standards body, 
                as defined by the Office of Management and Budget, such 
                as the International Organization for Standardization.
                  ``(B) Common data elements developed and maintained 
                by intragovernmental partnerships, such as the National 
                Information Exchange Model.
                  ``(C) Common data elements developed and maintained 
                by Federal entities with authority over contracting and 
                financial assistance, such as the Federal Acquisition 
                Regulatory Council.
                  ``(D) Common data elements developed and maintained 
                by accounting standards organizations.
  ``(b) Data Reporting Standards.--
          ``(1) Requirement.--The Board shall, by rule, designate data 
        reporting standards to govern the reporting required to be 
        performed by recipients and agencies under this title.
          ``(2) Characteristics of data reporting standards.--The data 
        reporting standards required by paragraph (1) shall, to the 
        extent practicable--
                  ``(A) incorporate a widely accepted, nonproprietary, 
                searchable, platform-independent computer-readable 
                format;
                  ``(B) be consistent with and implement applicable 
                accounting principles; and
                  ``(C) be capable of being continually upgraded as 
                necessary.
          ``(3) Existing data reporting standards.--In designating 
        reporting standards under this subsection, the Board shall, to 
        the extent practicable, incorporate existing nonproprietary 
        standards, such as the eXtensible Business Reporting Language 
        (XBRL).

``Sec. 3612. Full disclosure of information

  ``(a) Requirement.--The Board shall publish online all information 
submitted by recipients and agencies pursuant to sections 3602 and 
3603.
  ``(b) Aggregation of Information That Is Exempt From Recipient 
Reporting Requirement.--The Board shall publish, online and in the 
aggregate, information that is exempt from recipient reporting under 
section 3604 but that is reported by an Executive agency under section 
3603 in the aggregate.
  ``(c) Compliance With Open Data Principles and Best Practices.--To 
the extent practicable, the Board shall publish data under this section 
in a manner that complies with applicable principles and best practices 
in the private sector for the publication of open government data.
  ``(d) Online Publication.--
          ``(1) In general.--The Board shall, in accordance with this 
        section and section 204 of the E-Government Act of 2002 (44 
        U.S.C. 3501 note), establish and maintain one or more websites 
        for the publication of data required to be published online 
        under this section.
          ``(2) Purpose of website or websites.--The website or 
        websites established and maintained under this subsection shall 
        serve as a public portal for Federal financial information, 
        including information concerning all Federal awards and 
        information concerning the expenditure of all Federal funds.
          ``(3) Content and function of website or websites.--The Board 
        shall ensure that the website or websites established and 
        maintained under this subsection:
                  ``(A) Makes available all information published under 
                subsection (a) in a reasonably timely manner.
                  ``(B) Makes available all information published under 
                subsection (a) in its original format.
                  ``(C) Makes available all information published under 
                subsection (a) without charge, license, or registration 
                requirement.
                  ``(D) Permits all information published under 
                subsection (a) to be searched and aggregated.
                  ``(E) Permits all information published under 
                subsection (a) to be downloaded in bulk.
                  ``(F) To the extent practicable, disseminates 
                information published under subsection (a) via 
                automatic electronic means.
                  ``(G) To the extent practicable, permits information 
                published under subsection (a) to be freely shared by 
                the public, such as by social media.
                  ``(H) To the extent practicable, uses permanent 
                uniform resource locators for information published 
                under subsection (a).
                  ``(I) Provide an opportunity for the public to 
                provide input about the usefulness of the site and 
                recommendations for improvements.
  ``(e) Agreements With Other Agencies.--The Board may make contracts 
or agreements with any Federal agency (within or outside the executive 
branch) to publish data maintained by such agency on the website or 
websites established and maintained under this section.
  ``(f) New Technologies.--Notwithstanding any other provision in this 
section, the Board may comply with the requirements of this section 
using such new technologies as may replace websites for data 
publication and dissemination.
  ``(g) Transfer of Functions of Usaspending.gov.--The Board and the 
Office of Management and Budget shall transfer the functions of 
USASpending.gov to the website or websites established under this 
section.

``Sec. 3613. Federal accountability portal

  ``(a) Requirement.--The Board shall establish and maintain an 
integrated Internet-based system, consisting of one or more websites 
and to be known as a `Federal accountability portal', to carry out the 
functions described in subsection (b).
  ``(b) Functions.--The Federal accountability portal shall be designed 
and operated to carry out the following functions:
          ``(1) Combine information submitted by recipients and 
        agencies under sections 3602 and 3603 with other compilations 
        of information, such as Government databases and other 
        proprietary and nonproprietary databases.
          ``(2) Permit Executive agencies to verify the eligibility of 
        recipients to receive Federal funds and to access information 
        relevant to the responsibility of recipients.
          ``(3) Permit Executive agencies, Inspectors General, and law 
        enforcement agencies to track Federal awards and recipients to 
        detect and prevent waste, fraud, and abuse.
  ``(c) Guidance by Board.--The Board shall issue guidance on the use 
of and access to the Federal accountability portal.

``Sec. 3614. Agency responsibilities

  ``(a) Requirement.--As a condition of receipt of Federal funds of an 
Executive agency pursuant to any Federal award, the Executive agency 
shall require any recipient of such funds to provide the information 
required under section 3602.
  ``(b) Penalties for Recipients' Noncompliance.--
          ``(1) In general.--The head of an Executive agency may impose 
        a civil penalty in an amount not more than $250,000 on a 
        recipient of Federal funds from that Executive agency that does 
        not provide the information required under section 3602 or 
        provides information that contains a material omission or 
        misstatement.
          ``(2) Nonpreclusion.--The imposition of a civil penalty under 
        this subsection does not preclude any other criminal or civil 
        statutory, common law, or administrative remedy that is 
        available by law to the United States or any other person. Any 
        amounts received from a civil penalty under this subsection 
        shall be deposited in the Treasury of the United States to the 
        credit of the appropriation or appropriations from which the 
        award is made.
          ``(3) Notification.--The head of an Executive agency shall 
        provide a written notification to a recipient that fails to 
        provide the information required under section 3602 or provides 
        information that contains a material omission or misstatement. 
        Such notification shall provide the recipient with information 
        on how to comply with the requirements of section 3602 and 
        notice of the penalties for failing to do so. The head of the 
        Executive agency may not impose a civil penalty under paragraph 
        (1) until 30 days after the date of the notification.
  ``(c) Compliance With Board Guidance.--Executive agencies shall 
comply with the instructions and guidance issued by the Board under 
this Act.
  ``(d) Information and Assistance.--
          ``(1) In general.--Upon request of the Board for information 
        or assistance from any Executive agency or other entity of the 
        Federal Government, the head of such entity shall, insofar as 
        is practicable and not in contravention of any existing law, 
        furnish such information or assistance to the Board, or an 
        authorized designee.
          ``(2) Report of refusals.--Whenever information or assistance 
        requested by the Board is, in the judgment of the Board, 
        unreasonably refused or not provided, the Board shall report 
        the circumstances to Congress.
  ``(e) Use of Data Standards.--After the Board designates any common 
data element or data reporting standard under section 3611, each 
Executive agency shall issue guidance that requires every recipient of 
Federal funds under any of its Federal awards to use that common data 
element or data reporting standard for any information reported to that 
Executive agency to which the common data element or data reporting 
standard is applicable.

``Sec. 3615. Office of Management and Budget responsibilities

  ``After the Board designates any common data element or data 
reporting standard under section 3611, the Director of the Office of 
Management and Budget shall issue guidance that requires Executive 
agencies to use that common data element or data reporting standard for 
any information reported by Executive agencies to the Office of 
Management and Budget to which the common data element or data 
reporting standard is applicable.

``Sec. 3616. Treasury responsibilities

  ``After the Board designates any common data element or data 
reporting standard under section 3611, the Secretary of the Treasury 
shall issue guidance that requires Executive agencies to use that 
common data element or data reporting standard for any information 
reported by Executive agencies to the Department of the Treasury to 
which the common data element or data reporting standard is applicable.

``Sec. 3617. General Services Administration responsibilities

  ``After the Board designates any common data element or data 
reporting standard under section 3611, the Administrator of General 
Services shall apply that common data element or data reporting 
standard for any information contained in acquisition-related databases 
maintained by the General Services Administration to which the common 
data element or data reporting standard is applicable.''.

SEC. 103. GENERAL PROVISIONS AND DEADLINES FOR ACCOUNTABILITY AND 
                    TRANSPARENCY IN FEDERAL SPENDING.

  (a) Effective Date and Sunset.--Chapter 36 of title 31, United States 
Code, as added by section 101, is further amended by adding at the end 
the following new subchapter:

                  ``SUBCHAPTER IV--GENERAL PROVISIONS

``Sec. 3641. Independence of Inspectors General

  ``Nothing in this chapter shall affect the independent authority of 
an inspector general to determine whether to conduct an audit or 
investigation.

``Sec. 3642. Effective date

  ``This chapter takes effect on October 1, 2011.

``Sec. 3643. Sunset

  ``This chapter shall cease to be in effect after September 30, 
2018.''.
  (b) Deadlines for Implementation.--
          (1) Board deadlines.--Within 180 days after the effective 
        date of this Act, the Board shall--
                  (A) issue guidance under sections 3602(d) and 3603(c) 
                of title 31, United States Code, as added by this Act;
                  (B) designate common data elements under section 
                3611(a) of such title and data reporting standards 
                under section 3611(b) of such title, as so added; and
                  (C) establish one or more websites under section 
                3612(d) of such title, as so added.
          (2) Agency and department deadlines.--
                  (A) Within one year after the effective date of this 
                Act, each Executive agency shall implement section 
                3614(a) of title 31, United States Code, as added by 
                this Act.
                  (B) Within two years after the Board designates any 
                common data element or data reporting standard under 
                section 3611(a) of such title, as so added--
                          (i) each Executive agency shall issue 
                        guidance under section 3614(e) of such title, 
                        as so added;
                          (ii) the Director of the Office of Management 
                        and Budget shall issue guidance under section 
                        3615 of such title, as so added;
                          (iii) the Secretary of the Treasury shall 
                        issue guidance under section 3616 of such 
                        title, as so added; and
                          (iv) the Administrator of General Services 
                        shall take the actions required under section 
                        3617 of such title, as so added.

    TITLE II--FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY BOARD

SEC. 201. FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY BOARD.

  Chapter 36 of title 31, United States Code, as added by section 101, 
is further amended by inserting after subchapter II the following new 
subchapter:

  ``SUBCHAPTER III--FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY 
                                 BOARD

``Sec. 3621. Establishment

  ``(a) Establishment.--There is established the Federal Accountability 
and Spending Transparency Board as an independent agency in the 
Executive Branch.
  ``(b) Functions and Powers Transferred.--
          ``(1) Functions transferred.--Except as provided in this 
        section, there are transferred to the Board all functions of 
        the Recovery Accountability and Transparency Board.
          ``(2) Powers, authorities, rights, and duties.--The Federal 
        Accountability and Spending Transparency Board shall succeed to 
        all powers, authorities, rights, and duties that were vested in 
        the Recovery Accountability and Transparency Board on the day 
        before the effective date of this chapter.

``Sec. 3622. Composition of the board

  ``(a) Chairperson.--
          ``(1) In general.--There is a Chairperson of the Board, who 
        shall be appointed by the President, by and with the advice and 
        consent of the Senate.
          ``(2) Head of board.--The Chairperson is the head of the 
        Board and shall have direction, authority, and control over it.
          ``(3) Commission established.--When a vacancy occurs in the 
        office of the Chairperson of the Board, a commission is 
        established to recommend individuals to the President for 
        appointment to the vacant office. The commission shall be 
        composed of--
                  ``(A) the Speaker of the House of Representatives;
                  ``(B) the President pro tempore of the Senate;
                  ``(C) the majority and minority leaders of the House 
                of Representatives and the Senate; and
                  ``(D) the chairmen and ranking minority members of 
                the Committee on Homeland Security and Governmental 
                Affairs of the Senate and the Committee on Oversight 
                and Government Reform of the House of Representatives.
          ``(4) Recommendations.--A commission established because of a 
        vacancy in the office of the Chairperson of the Board shall 
        recommend at least three individuals. The President may ask the 
        commission to recommend additional individuals.
          ``(5) Term.--The term of service of the Chairperson of the 
        Board shall be 5 years, but the Chairperson may serve after the 
        expiration of the Chairperson's term until a successor has 
        taken office.
          ``(6) Limitation on terms.--No person may serve as the 
        Chairperson of the Board for more than 2 terms, whether or not 
        such terms of service are consecutive.
          ``(7) Compensation.--An individual appointed as Chairperson 
        under paragraph (1) shall be compensated at the rate of basic 
        pay prescribed for level III of the Executive Schedule under 
        section 5314 of title 5, United States Code.
  ``(b) Members.--The members of the Board shall include--
          ``(1) the Inspectors General of the Department of the 
        Treasury, the Department of Defense, the Department of 
        Agriculture, the Department of Health and Human Services, the 
        Department of Transportation, the Department of Energy, the 
        Department of Education, and the Department of Homeland 
        Security;
          ``(2) the Deputy Secretary of the Department of the Treasury, 
        the Chief Management Officer of the Department of Defense, the 
        Deputy Secretaries of the Department of Agriculture, the 
        Department of Health and Human Services, the Department of 
        Transportation, the Department of Energy, the Department of 
        Education, and the Undersecretary for Management of the 
        Department of Homeland Security; and
          ``(3) the Controller of the Office of Federal Financial 
        Management and the Deputy Director for Management of the Office 
        of Management and Budget.

``Sec. 3623. Functions

  ``(a) In General.--The Board shall--
          ``(1) be responsible for the collection, storage, and public 
        disclosure of information about Federal spending;
          ``(2) serve as the authoritative government source for the 
        information about Federal spending that it collects; and
          ``(3) coordinate and conduct oversight of Federal funds in 
        order to prevent fraud, waste, and abuse.
  ``(b) Specific Functions.--The functions of the Board shall include 
each of the following:
          ``(1) Receiving, storing, and publicly disseminating all of 
        the information that is reported to it under this Act.
          ``(2) Reviewing whether reporting under section 3602 meets 
        applicable standards and specifies the purpose of the Federal 
        award and measures of performance.
          ``(3) Auditing, investigating, or reviewing Federal funds to 
        determine whether fraud, wasteful spending, poor contract or 
        grant management, or other abuses are occurring and referring 
        matters it considers appropriate for further investigation to 
        the inspector general for the Executive agency that disbursed 
        the Federal funds.
          ``(4) Regularly auditing the quality of the data submitted to 
        it under sections 3602 and 3603.
          ``(5) Standardizing common data elements and data reporting 
        standards to foster transparency and accountability for Federal 
        spending, as required by section 3611.
          ``(6) Reviewing whether there are appropriate mechanisms for 
        interagency collaboration relating to Federal funds, including 
        coordinating and collaborating to the extent practicable with 
        the Inspectors General Council on Integrity and Efficiency 
        established by the Inspector General Reform Act of 2008 (Public 
        Law 110-409).
          ``(7) Issuing a report in accordance with subsection (e) on 
        the feasibility of collecting and publishing online tax 
        expenditures data.
  ``(c) Priorities in Audits, Investigations, and Reviews.--
          ``(1) In general.--To the extent practicable, the Board shall 
        give high priority to auditing, investigating, or reviewing 
        Federal funds--
                  ``(A) awarded without the use of competitive 
                procedures; or
                  ``(B) awarded to any contractor found to be in 
                violation of the Foreign Corrupt Practices Act of 1977.
          ``(2) Identification.--The Board shall identify any 
        contractor found to be in violation of the Foreign Corrupt 
        Practices Act of 1977 as a violator of such Act in any contract 
        information related to such contractor published online under 
        section 3612.
  ``(d) Report Requirements.--
          ``(1) Reports.--
                  ``(A) Regular reports on data quality audits.--The 
                Board shall regularly submit to the President and 
                Congress reports on its audits of the quality of the 
                data submitted to it under sections 3602 and 3603.
                  ``(B) Semi-annual reports on activities.--The Board 
                shall submit semi-annual reports to the President and 
                Congress, summarizing the activities and findings of 
                the Board and the findings of inspectors general of 
                Executive agencies.
                  ``(C) Report on savings.--Not later than five years 
                after the effective date of this chapter, the Board 
                shall submit to the President, Congress, and the 
                Comptroller General of the United States a report 
                containing estimates of the direct and indirect cost 
                savings to the Treasury achieved as a result of the 
                Board's activities.
          ``(2) Public availability.--The Board shall make all reports 
        submitted under paragraph (1) publicly available 
        contemporaneously online.
          ``(3) GAO evaluation.--Upon receipt of the report submitted 
        by the Board under paragraph (1)(C), the Comptroller General 
        shall conduct an evaluation of the report and submit the 
        evaluation to Congress within six months after receipt of the 
        report, with such findings and recommendations as the 
        Comptroller General considers appropriate.
  ``(e) Tax Expenditures Report.--
          ``(1) In general.--For purposes of subsection (b)(7), not 
        later than one year after the effective date of this chapter, 
        the Board shall submit to the appropriate congressional 
        committees a report on tax expenditures data that includes the 
        following:
                  ``(A) A description of processes that could be put in 
                place to collect and disseminate tax expenditures data, 
                and the potential effects of making such data publicly 
                available on the Internal Revenue Service, taxpayers, 
                and other relevant parties determined by the Board.
                  ``(B) Any changes in law that are needed to make such 
                tax expenditures data publicly available.
          ``(2) Tax expenditures defined.--In this section, the term 
        `tax expenditures' has the meaning given that term in section 
        3(3) of the Congressional Budget and Impoundment Control Act of 
        1974 (2 U.S.C. 622(3)).
          ``(3) Public availability.--The Board shall make the report 
        submitted under paragraph (1) publicly available.
  ``(f) Recommendations.--
          ``(1) In general.--The Board shall make recommendations to 
        Executive agencies on measures to prevent fraud, waste, and 
        abuse relating to Federal funds.
          ``(2) Responsive reports.--Not later than 30 days after 
        receipt of a recommendation under paragraph (1), an Executive 
        agency shall submit a report to the President, the 
        congressional committees of jurisdiction, and the Board on 
        whether the Executive agency agrees or disagrees with the 
        recommendations and any actions the Executive agency will take 
        to implement the recommendations. The Board shall make all 
        reports submitted to it under this paragraph publicly available 
        contemporaneously online.

``Sec. 3624. Powers

  ``(a) In General.--The Board shall conduct audits, investigations, 
and reviews of spending of Federal funds and coordinate on such 
activities with the inspectors general of the relevant Executive agency 
to avoid duplication and overlap of work.
  ``(b) Audits and Reviews.--The Board may--
          ``(1) conduct its own independent audits, investigations, and 
        reviews relating to Federal funds; and
          ``(2) collaborate on audits, investigations, and reviews 
        relating to Federal funds with any inspector general of an 
        Executive agency.
  ``(c) Authorities.--
          ``(1) Audits, investigations, and reviews.--In conducting 
        audits, investigations, and reviews, the Board shall have the 
        authorities provided under section 6 of the Inspector General 
        Act of 1978 (5 U.S.C. App.).
          ``(2) Subpoena authority.--
                  ``(A) In general.--In addition to the authorities 
                provided pursuant to paragraph (1) and subject to 
                subparagraph (B), the Board may issue subpoenas to 
                compel the testimony of persons who are not Federal 
                officers or employees and may enforce such subpoenas in 
                the same manner as provided for inspector general 
                subpoenas under section 6 of the Inspector General Act 
                of 1978 (5 U.S.C. App.).
                  ``(B) Board approval for subpoena.--No subpoena may 
                be issued under this subsection without the approval, 
                by vote, of a majority of the Board.
          ``(3) Matching program authority with respect to evaluations 
        and reviews.--The authorities provided under section 6(a)(9) of 
        the Inspector General Act of 1978 (provided to the Board 
        pursuant to paragraph (1)) may be used by the Board while 
        conducting an evaluation or other review authorized under such 
        Act.
  ``(d) Contracts.--
          ``(1) In general.--The Board may enter into contracts to 
        enable the Board to discharge its duties under this chapter, 
        including contracts and other arrangements for audits, studies, 
        analyses, and other services with public agencies and with 
        private persons, and make such payments as may be necessary to 
        carry out the duties of the Board.
          ``(2) Contracting for missions of other agencies.--The Board 
        may enter into contracts with any Federal agency (within or 
        outside the executive branch) to enable such agency to identify 
        waste, fraud, and abuse, including contracts and other 
        arrangements for audits, studies, analyses, and other services.
  ``(e) Standards and Guidelines.--The Board shall carry out the 
authorities provided under subsections (a) and (b) in accordance with 
section 4(b)(1) of the Inspector General Act of 1978 (5 U.S.C. App.).
  ``(f) Transfer of Funds.--The Board may transfer funds appropriated 
to the Board for expenses to support administrative support services 
and audits, reviews, or other activities related to oversight by the 
Board of covered funds to any office of inspector general, the Office 
of Management and Budget, and the General Services Administration.

``Sec. 3625. Employment, personnel, and related authorities

  ``(a) Selection of Executive Director.--On behalf of the Board, the 
Chairperson shall appoint an Executive Director who shall be the chief 
executive officer of the Board and who shall carry out the functions of 
the Board subject to the supervision and direction of the Board. The 
position of Executive Director shall be a career reserved position in 
the Senior Executive Service, as that position is defined under section 
3132 of title 5, United States Code.
  ``(b) Administrative Support.--The General Services Administration 
shall provide the Board with administrative support services, including 
the provision of office space and facilities.

``Sec. 3626. Rulemaking authority

  ``The Board shall promulgate regulations to carry out this chapter.

``Sec. 3627. Transfer of certain personnel

  ``(a) Recovery Accountability and Transparency Board Employees.--The 
Chairperson or Executive Director, or both, shall identify employees of 
the Recovery Accountability and Transparency Board for transfer to the 
Board, and such identified employees shall be transferred to the Board 
for employment.
  ``(b) Pay.--
          ``(1) Except as provided in paragraph (2), each transferred 
        employee shall, during the 2-year period beginning on the 
        effective date of this chapter, receive pay at a rate equal to 
        not less than the basic rate of pay (including any geographic 
        differential) that the employee received during the pay period 
        immediately preceding the date of transfer.
          ``(2) Paragraph (1) does not limit the right of the Board to 
        reduce the rate of basic pay of a transferred employee for 
        cause, for unacceptable performance, or with the consent of the 
        employee.
          ``(3) Paragraph (1) applies to a transferred employee only 
        while that employee remains employed by the Board.

``Sec. 3628. Authorization and availability of appropriations

  ``(a) Authorization of Appropriations.--There is authorized to be 
appropriated $51,000,000 for each of fiscal years 2012, 2013, 2014, 
2015, 2016, 2017, and 2018 to carry out the functions of the Board.
  ``(b) Availability of Appropriations.--If the Recovery Accountability 
and Transparency Board has unobligated appropriations as of the 
effective date of this chapter, such appropriations shall remain 
available to the Board until September 30, 2015.''.

SEC. 202. CONFORMING AMENDMENT RELATING TO COMPENSATION OF CHAIRPERSON.

  Section 5314 of title 5, United States Code, is amended by adding at 
the end the following new item:
          ``Chairperson of the Federal Accountability and Spending 
        Transparency Board.''.

SEC. 203. AMENDMENTS AND REPEAL OF RECOVERY ACCOUNTABILITY AND 
                    TRANSPARENCY BOARD.

  (a) Conforming Amendment to Name of Board.--Section 1501(2) of the 
American Recovery and Reinvestment Act of 2009 (Public Law 111-5; 123 
Stat. 287) is amended by striking ``Recovery Accountability and 
Transparency Board'' and inserting ``Federal Accountability and 
Spending Transparency Board''.
  (b) Conforming Amendments to Subtitle B of Title XV of Public Law 
111-5.--Subtitle B of title XV of division A of such Act is amended by 
striking sections 1521, 1522, 1525(a), and 1529.
  (c) Repeal of Subtitle B of Title XV of Public Law 111-5.--Effective 
on October 1, 2013, subtitle B of title XV of division A of such Act is 
repealed.
  (d) References in Federal Law to Board.--On and after the effective 
date of this Act, any reference in Federal law to the Recovery 
Accountability and Transparency Board is deemed to be a reference to 
the Federal Accountability and Spending Transparency Board.

                    TITLE III--ADDITIONAL PROVISIONS

SEC. 301. CLASSIFIED INFORMATION.

  Nothing in this Act or the amendments made by this Act shall be 
construed to require the disclosure of classified information.

SEC. 302. PAPERWORK REDUCTION ACT EXEMPTION.

  Section 3518(c) of title 44, United States Code, is amended--
          (1) in paragraph (1), by striking ``paragraph (2)'' and 
        inserting ``paragraph (3)'';
          (2) by redesignating paragraph (2) as paragraph (3); and
          (3) by inserting after paragraph (1) the following new 
        paragraph:
          ``(2) Notwithstanding paragraph (3), this subchapter shall 
        not apply to the collection of information during the conduct 
        of any audit, investigation, inspection, evaluation, or other 
        review conducted by the Federal Accountability and Spending 
        Transparency Board, the Council of Inspectors General on 
        Integrity and Efficiency, or any Federal office of Inspector 
        General, including any office of Special Inspector General.''.

SEC. 303. MATCHING PROGRAM.

  Section 6(a) of the Inspector General Act of 1978 (5 U.S.C. App.) is 
amended--
          (1) in paragraph (8), by striking ``and'';
          (2) by redesignating paragraph (9) as paragraph (10); and
          (3) by inserting after paragraph (8) the following new 
        paragraph:
          ``(9) notwithstanding subsections (o), (p), (q), (r), and (u) 
        of section 552a of title 5, United States Code, to compare, 
        through a matching program (as defined in such section), any 
        Federal records with other Federal or non-Federal records, 
        while conducting an audit, investigation, or inspection 
        authorized under this Act to identify weaknesses that may lead 
        to fraud, waste, or abuse and to detect improper payments and 
        fraud; and''.

SEC. 304. TRANSFER OF CONSOLIDATED FEDERAL FUNDS REPORT.

  (a) Transfer of Functions.--The Federal Accountability and Spending 
Transparency Board and the Secretary of Commerce shall transfer the 
functions of the Consolidated Federal Funds Report to the website or 
websites established under section 3612 of title 31, United States 
Code, as added by this Act.
  (b) Information.--The Board shall ensure that the website or websites 
established under such section 3612 permits users to determine the 
following information:
          (1) For each fiscal year, the total amount of Federal funds 
        that were obligated in each State, county or parish, 
        congressional district, and municipality of the United States.
          (2) For each fiscal year, the total amount of Federal funds 
        that were actually expended in each State, county or parish, 
        congressional district, and municipality of the United States.
  (c) Conforming Repeals of Superseded Provisions.--Chapter 62 of 
subtitle V of title 31, United States Code, is repealed. The item 
relating to that chapter in the table of chapters at the beginning of 
subtitle V of such title is repealed.

SEC. 305. REPEAL OF FEDERAL FUNDING ACCOUNTABILITY AND TRANSPARENCY ACT 
                    OF 2006.

  The Federal Funding Accountability and Transparency Act of 2006 
(Public Law 109-282; 31 U.S.C. 6101 note) is repealed.

SEC. 306. GOVERNMENT ACCOUNTABILITY OFFICE IMPROVEMENT.

  (a) Authority to Obtain Information.--
          (1) Authority to obtain records.--Section 716 of title 31, 
        United States Code, is amended in subsection (a)--
                  (A) by striking ``(a)'' and inserting ``(2)''; and
                  (B) by inserting after the section heading the 
                following:
  ``(a)(1) The Comptroller General is authorized to obtain such agency 
records as the Comptroller General requires to discharge his duties 
(including audit, evaluation, and investigative duties), including 
through the bringing of civil actions under this section. In reviewing 
a civil action under this section, the court shall recognize the 
continuing force and effect of the authorization in the preceding 
sentence until such time as the authorization is repealed pursuant to 
law.''.
          (2) Copies.--Section 716(a) of title 31, United States Code, 
        as amended by subsection (a), is further amended in the second 
        sentence of paragraph (2) by striking ``inspect an agency 
        record'' and inserting ``inspect, and make and retain copies 
        of, an agency record''.
  (b) Administering Oaths.--Section 711 of title 31, United States 
Code, is amended by striking paragraph (4) and inserting the following:
          ``(4) administer oaths to witnesses when auditing and 
        settling accounts and, with the prior express approval of the 
        Comptroller General, when investigating fraud or attempts to 
        defraud the United States, or irregularity or misconduct of an 
        employee or agent of the United States.''.
  (c) Access to Certain Information.--
          (1) Access to certain information.--Subchapter II of chapter 
        7 of title 31, United States Code, is amended by adding at the 
        end the following:

``Sec. 721. Access to certain information

  ``(a) No provision of the Social Security Act, including section 
453(l) of that Act (42 U.S.C. 653(l)), shall be construed to limit, 
amend, or supersede the authority of the Comptroller General to obtain 
any information or to inspect or copy any record under section 716 of 
this title.
  ``(b) No provision of the Federal Food, Drug, and Cosmetic Act, 
including section 301(j) of that Act (21 U.S.C. 331(j)), shall be 
construed to limit, amend, or supersede the authority of the 
Comptroller General to obtain any information or to inspect or copy any 
record under section 716 of this title.
  ``(c) No provision of the Hart-Scott-Rodino Antitrust Improvements 
Act of 1976 (Public Law 94-435) and the amendments made by that Act 
shall be construed to limit, amend, or supersede the authority of the 
Comptroller General to obtain any information or to inspect or copy any 
record under section 716 of this title, including with respect to any 
information disclosed to the Assistant Attorney General of the 
Antitrust Division of the Department of Justice or the Federal Trade 
Commission for purposes of pre-merger review under section 7A of the 
Clayton Act (15 U.S.C. 18a).
  ``(d)(1) The Comptroller General shall prescribe such policies and 
procedures as are necessary to protect from public disclosure 
proprietary or trade secret information obtained consistent with this 
section.
  ``(2) Nothing in this section shall be construed to--
          ``(A) alter or amend the prohibitions against the disclosure 
        of trade secret or other sensitive information prohibited by 
        section 1905 of title 18 and other applicable laws; or
          ``(B) affect the applicability of section 716(e) of this 
        title, including the protections against unauthorized 
        disclosure contained in that section, to information obtained 
        consistent with this section.
  ``(e) Specific references to statutes in this section shall not be 
construed to affect access by the Government Accountability Office to 
information under statutes that are not so referenced.''.
          (2) Technical and conforming amendment.--The table of 
        sections for chapter 7 of title 31, United States Code, is 
        amended by inserting after the item relating to section 720 the 
        following:

``721. Access to certain information.''.

  (d) Agency Reports.--Section 720(b) of title 31, United States Code, 
is amended--
          (1) in the matter preceding paragraph (1), by inserting ``or 
        planned'' after ``action taken''; and
          (2) by striking paragraph (1) and inserting the following:
          ``(1) the Committee on Homeland Security and Governmental 
        Affairs of the Senate, the Committee on Oversight and 
        Government Reform of the House of Representatives, the 
        congressional committees with jurisdiction over the agency 
        program or activity that is the subject of the recommendation, 
        and the Government Accountability Office before the 61st day 
        after the date of the report; and''.

SEC. 307. EFFECTIVE DATE.

  This Act and the amendments made by this Act shall take effect on 
October 1, 2011.

                     Committee Statement and Views


                          PURPOSE AND SUMMARY

    H.R. 2146, the Digital Accountability and Transparency Act, 
or DATA Act, opens Federal spending to closer scrutiny by the 
public, watchdog groups, media, executive branch management, 
and Congress.
    The DATA Act imposes a universal reporting requirement for 
recipients of Federal grants, loans, and contracts. It also 
requires Federal agencies to publicly report all of their 
obligations and expenditures--encompassing both external 
spending, such as grants, loans, and contracts, and internal 
spending on salaries, supplies, and facilities. The DATA Act 
provides for recipient-reported and agency-reported spending 
information to be disclosed publicly on a single online 
platform. To ensure that these two categories of information 
may be checked against one another and easily searched and 
analyzed, the DATA Act imposes common data identifiers and 
electronic reporting standards on recipients and agencies 
alike.
    The DATA Act also incorporates lessons learned from the 
American Recovery and Reinvestment Act of 2009 (``ARRA''), 
which required the recipients of Federal stimulus funds to 
report on the receipt and use of those funds to a single 
central database. The contents of this database are made public 
on the website Recovery.gov. The Recovery Accountability and 
Transparency Board (``Recovery Board'') maintains the database 
and has established the Recovery Operations Center (ROC), an 
analytical tool that combines information reported by stimulus 
recipients with other databases to detect irregularities and 
fraud. By April 2011, the Recovery Board's activities had 
resulted in over 1,300 inspector general investigations of 
questionable awards.\1\ The DATA Act makes ARRA's recipient 
reporting requirement permanent, and extends it to all Federal 
grants, loans, and contracts, rather than just those funded by 
the stimulus. The DATA Act also establishes a government-wide 
version of the ROC.
---------------------------------------------------------------------------
    \1\Recovery Accountability and Transparency Board Monthly Status 
Report, April 30, 2011, available at http://www.recovery.gov/About/
board/Pages/Reports.aspx (``Recovery Board Status Report'').
---------------------------------------------------------------------------

                  BACKGROUND AND NEED FOR LEGISLATION

    For the past two years, the Committee has examined the need 
to improve the transparency of Federal information, 
particularly Federal spending data. The Committee's efforts 
have included seven hearings,\2\ the formation of the 
Congressional Transparency Caucus,\3\ and extensive outreach 
and research by Republican and Democratic Committee staff. H.R. 
2146, the Digital Accountability and Transparency Act, or DATA 
Act, applies the lessons learned from these activities to open 
Federal spending to closer scrutiny by the public, watchdog 
groups, media, executive branch management, and Congress.
---------------------------------------------------------------------------
    \2\``Preventing Stimulus Waste and Fraud: Who are the Watchdogs?'' 
March 19, 2009; ``Tracking the Money: Preventing Waste, Fraud and Abuse 
of Recovery Act Funding,'' July 8, 2009; ``Tracking the Money: How 
Recovery Act Recipients Account for their Use of Stimulus Dollars,'' 
Nov. 19, 2009; ``The Freedom of Information Act: Crowd-Sourcing 
Government Oversight,'' March 17, 2011; ``Achieving Transparency and 
Accountability in Federal Spending,'' June 14, 2011; ``Transparency 
Through Technology: Evaluating Federal Open-Government Initiatives,'' 
March 11, 2011 (Subcommittee on Technology, Information Policy, 
Intergovernmental Relations and Procurement Reform); ``Improving 
Oversight and Accountability in Federal Grant Programs,'' June 23, 2011 
(Subcommittee on Technology, Information Policy, Intergovernmental 
Relations and Procurement Reform).
    \3\See Press Release, ``Issa, Quigley Announce Bipartisan 
Transparency Caucus,'' March 24, 2010.
---------------------------------------------------------------------------
    American taxpayers have the right to expect free access to 
accurate, comprehensive, and useful information describing how 
the Federal government uses their money. Transparency can 
provide a check on waste, fraud, and abuse in government\4\_but 
only if Federal data is reliably published in formats that make 
it easy to analyze. Decision-makers within the government--
including managers in the executive branch and members serving 
on the Congressional appropriations and oversight committees--
also need this information to make informed choices.
---------------------------------------------------------------------------
    \4\See, e.g., Testimony of Earl Devaney before the Committee on 
Oversight and Government Reform, June 14, 2011, available at http://
oversight.house.gov/images/stories/Testimony/Devaney_Testimony_2.pdf, 
at 4 (``Devaney Testimony'') (``Transparency can cause embarrassment, 
which, in turn, causes self-correcting behavior'').
---------------------------------------------------------------------------
    Despite groundbreaking efforts to make Federal spending 
transparent to Americans, the information currently made 
available by the government often lacks accuracy, 
comprehensiveness, and usefulness. For example, the Sunlight 
Foundation in 2010 reported that USASpending.gov provided 
accurate information for only 35% of Federal grant programs.\5\ 
Moreover, USASpending.gov covers Federal grants, contracts, or 
loans, but not internal agency spending, which means that it 
cannot provide taxpayers or decision-makers with a complete 
picture of the cost of a given program, office, or department.
---------------------------------------------------------------------------
    \5\See Sunlight Foundation, Clearspending: Making Sense of the 
Federal Checkbook, available at http://sunlightfoundation.com/
clearspending// (accessed July 4, 2011). The Sunlight Foundation study 
covered only grant programs, because grant information on 
USASpending.gov may be compared to corresponding information in the 
Catalog of Federal Domestic Assistance, but there is no independent 
compilation of contract information to which contract data on 
USASpending.gov may be compared. On September 29, 2010, the Sunlight 
Foundation filed a Freedom of Information Act (FOIA) request with the 
Office of Management and Budget (OMB) for data quality reports covering 
the Federal Procurement Data System (FPDS), which feeds contract data 
into USASpending.gov. The FPDS data quality reports would have 
permitted the Sunlight Foundation to evaluate the accuracy of 
USASpending.gov's contract data. OMB had not responded to the Sunlight 
Foundation's FOIA request as of July 2011, and on May 25, 2011, refused 
a request by the Committee on Oversight and Government Reform for the 
same documents.
---------------------------------------------------------------------------
    Recovery.gov has demonstrated better accuracy\6\ and 
relevance\7\ than USASpending.gov. Its recipient-reported data 
has proved more useful for government-wide oversight than 
USASpending.gov's data. First, Recovery.gov's recipient-
supplied reports are received quarterly, permitting activity to 
be tracked across time; by contrast, USASpending.gov only 
publishes data once for each contract, grant, or loan 
transaction. Second, the recipients of stimulus grants, 
contracts, and loans have a strong incentive to report 
accurately under ARRA, because they run the risk of losing 
their stimulus funding if they do not. Meanwhile, Federal 
agencies have a weaker incentive to provide accurate data to 
the government-wide databases that feed USASpending.gov because 
the Federal Funding Accountability and Transparency Act of 2006 
(``FFATA'')\8\ mandate applies to OMB but not to the agencies, 
and imposes no penalties for noncompliance. However, 
Recovery.gov's scope is even more limited than that of 
USASpending.gov; it covers only the grants, loans, and 
contracts that are funded by the stimulus.
---------------------------------------------------------------------------
    \6\By the end of the first quarter of calendar 2011, only 17 
recipients had failed to file recipient reports under ARRA twice, and 
the number of three-time non-reporters was seven. Devaney Testimony at 
5.
    \7\In contrast with the extensive use of the Recovery Operations 
Center by the Recovery Board and inspectors general throughout the 
executive branch to detect irregularities and fraud, Federal 
authorities do not use USASpending.gov for any oversight-related 
purpose.
    \8\Pub. L. 109-292.
---------------------------------------------------------------------------
    Finally, the usefulness of both USASpending.gov and 
Recovery.gov is hampered by the Federal government's long-term 
failure to adopt common data elements and reporting standards 
for electronic financial information. For example, there is no 
system of identifier codes for all Federal awards; instead, 
every agency separately tracks grants, contracts, and loans 
using its own distinct system.\9\ Similarly, there is no system 
of identifier codes for all recipients of Federal grants, 
contracts, and loans; no master list of all Federal programs; 
and, in fact, no agreed system of agency codes. Without 
government-wide identifiers for awards, recipients, programs, 
agencies, and other data elements, sophisticated electronic 
searches and comparisons will be impossible, even under a 
comprehensive spending transparency mandate.
---------------------------------------------------------------------------
    \9\See Recovery Accountability and Transparency Board white paper, 
``Solutions for Accountability and Transparency: Uniform Governmentwide 
Award ID Number.''
---------------------------------------------------------------------------

                        THE DATA ACT'S SOLUTION

    The DATA Act establishes a new Federal entity, the Federal 
Accountability and Spending Transparency Board (FAST Board). 
The FAST Board is charged with collecting Federal spending 
information and publishing that information in formats that 
make it easy to search, sort, and download. The FAST Board is a 
direct successor to the Recovery Board, assuming the Recovery 
Board's ARRA duties and legal obligations. Like the Recovery 
Board, it is an independent Federal entity\10\ with a 
chairperson appointed by the President.
---------------------------------------------------------------------------
    \10\The DATA Act expressly removes responsibility for Federal 
spending transparency from OMB and assigns it to an independent entity. 
According to testimony before the Committee, ``OMB's close 
identification with the President conflicts with the need to be a 
neutral enforcer [of financial reporting requirements].'' Testimony of 
Ellen Miller, Executive Director, Sunlight Foundation, before the 
Committee on Oversight and Government Reform, June 14, 2011, available 
at http://oversight.house.gov/images/stories/Testimony/6-14-
11_Ellen_Miller_Testimony.pdf (``Miller Testimony'').
---------------------------------------------------------------------------
    The DATA Act empowers the FAST Board to collect periodic 
reports from recipients of all Federal grants, contracts, and 
loans that describe each recipient's receipt and use of Federal 
funds. To ensure compliance by recipients, each Executive 
agency is directed to make the DATA Act's recipient reporting 
requirement a condition of receiving funds under all of the 
agency's grant, contract, and loan programs. The recipient 
reporting requirement extends to the last tier of sub-grant and 
sub-contract. Separately, the DATA Act also requires every 
Executive agency to report all of its receipts and 
disbursements of Federal funds to the FAST Board. The DATA Act 
directs the Board to permit agencies to comply with this 
requirement by submitting information that they already submit 
to existing government-wide financial systems.
    The FAST Board is further directed to designate common 
electronic data elements and reporting standards for the 
spending information it collects. The DATA Act directly 
requires recipients and agencies to use the elements and 
standards designated by the Board. These elements and standards 
must be non-proprietary, and the Board is directed to favor 
elements and standards that have already been developed by 
government and the private sector.
    The DATA Act requires the FAST Board to publish, online, 
all of the information it receives from recipients and 
agencies. The information must be made available to the public 
in a timely manner, in its original format, without any charge, 
registration, or license requirement, and be easily searchable. 
The FAST Board must permit users to download the information in 
bulk.
    To effectuate the FAST Board's mission, the DATA Act 
specifies that the Board's regulations and guidance are binding 
on recipients and agencies. The Act also requires the FAST 
Board to set up a Federal accountability portal--an electronic 
platform combining spending information with other Federal 
databases and commercially-available information sources--that 
will replicate the current ROC across all Federal spending. 
Conservative estimates based on the performance of the ROC 
suggest that the FAST Board's Federal accountability portal 
will facilitate direct savings that more than offset the cost 
of the FAST Board.\11\
---------------------------------------------------------------------------
    \11\As of April 30, 2011, the Federal Government had disbursed just 
over $200 billion in stimulus contracts, grants, and loans under ARRA, 
spread over three fiscal years. See Recovery.gov. As a result of the 
Recovery Board's oversight of awards of stimulus funds, including data 
analyses conducted by the ROC, $11.5 million was saved from being 
disbursed, while inspector general reviews questioned $877 million in 
spending. See Recovery Board Status Report. Assuming that the Federal 
Government disburses approximately $1.1 trillion in total contracts, 
grants, and loans in a fiscal year, the results of a government-wide 
version of the ROC might include $63 million in cancelled disbursements 
and inspector general reviews questioning nearly $5 billion in 
spending. This estimate does not take into account the fact that the 
DATA Act covers internal agency spending as well as external grants, 
contracts, and loans, nor does it reflect the possible uses of 
accurate, government-wide spending data by Congressional appropriators, 
oversight committees, or the public.
---------------------------------------------------------------------------

                          LEGISLATIVE HISTORY

    The DATA Act builds on the Federal Funding Accountability 
and Transparency Act of 2006 (``FFATA''). FFATA required the 
Office of Management and Budget (OMB) to establish a website, 
USASpending.gov, that publishes selected information, gleaned 
from government-wide databases, for each Federal grant, loan, 
and contract. The DATA Act requires the same information to be 
published online, but greatly expands the scope of spending 
transparency by adding agencies' internal spending data to 
FFATA's mandate.
    Last Congress, the Committee twice reported legislation to 
impose consistent data technologies on Federal spending 
information. On July 30, 2009, the Committee reported, by voice 
vote, H.R. 2392, the Government Information Transparency Act, 
which had been introduced by then-Ranking Member Darrell Issa 
and cosponsored by then-Chairman Edolphus Towns. The Government 
Information Transparency Act would have required OMB to adopt 
consistent electronic data standards for Federal financial 
information and would have required agencies to use those 
standards. The House never acted on the Government Information 
Transparency Act.
    On December 10, 2009, the Committee reported, by voice 
vote, S. 303, the reauthorization of the Federal Financial 
Assistance Management Improvement Act of 1999, with a 
bipartisan manager's amendment which incorporated the data-
standards language of the previous Government Information 
Transparency Act. The House passed S. 303 on December 14, 2009. 
However, the differences between the original version of the 
bill and the House-passed version were never reconciled.
    Chairman Issa introduced the DATA Act on June 13, 2011. The 
DATA Act was discussed during a hearing of the full Committee 
on June 14, 2011, and amended during a Committee business 
meeting on June 22, 2011. After amending the legislation, the 
Committee favorably reported it by voice vote.

                           Section-by-Section


Section 1. Short title

    This section states that the Act may be cited as the 
``Digital Accountability and Transparency Act of 2011,'' or the 
``DATA Act.''

Section 2. Table of contents

    This section lists the table of contents.

Section 3. Definitions

    This section lists definitions for terms used in the Act.

      TITLE I--ACCOUNTABILITY AND TRANSPARENCY IN FEDERAL SPENDING

Section 101. General requirements for accountability and transparency 
        in Federal spending

    This section adds a new Chapter 36 to Subtitle 3 of Title 
31, U.S. Code, beginning with a new Subchapter I:

    CHAPTER 36--ACCOUNTABILITY AND TRANSPARENCY IN FEDERAL SPENDING


                  Subchapter I--Reporting Requirements

    Section 3601. Definitions.
    Section 3602. Recipient reporting requirement. Requires all 
recipients of Federal grants, contracts, and loans to report on 
their receipt and use of Federal funds to the new Federal 
Accountability and Spending Transparency Board (``FAST 
Board''). Reporting will take place at least quarterly. The 
FAST Board will require continuous or automatic reporting to 
the extent practicable.
    Section 3603. Agency reporting requirement. Requires 
Federal agencies to report all obligations and expenditures of 
Federal funds to the FAST Board. The requirement includes 
internal spending as well as external grants, contracts, and 
loans. Directs the FAST Board to allow agencies to comply by 
submitting the same data that they already submit to existing 
government-wide systems, such as FPDS, FAADS, FACTS, GFRS, etc.
    Section 3604. Exemptions from recipient reporting 
requirement. Exempts individuals who receive grants, contracts, 
or assistance that does not exceed $100,000 in a year or is 
less than $25,000 in a single transaction from the recipient 
reporting requirement in Section 101. It also permits the FAST 
Board to grant, by rule, additional exemptions.

Section 102. Data standardization for accountability and transparency 
        in Federal spending

    This section adds a new Subchapter II to the new Chapter 
36:

                  Subchapter II--Data Standardization

    Section 3611. Data standardization for reporting 
information. Requires the FAST Board to designate common data 
elements and data reporting standards for the information 
reported to it by recipients and agencies.
    Section 3612. Full disclosure of information. Requires the 
FAST Board to publish online the information it receives from 
recipients and agencies, and to set up and maintain a website 
that allows the public to search, download, and share the 
information. Requires the FAST Board and OMB to transfer the 
functions of USASpending.gov to the new website.
    Section 3613. Federal accountability portal. Requires the 
FAST Board to set up an Internet-accessible data portal that 
will allow agencies to verify recipients' eligibility to 
receive Federal funds and facilitate searches to find waste, 
fraud, and abuse.
    Section 3614. Agency responsibilities. Directs agencies to 
require the recipients of their grants, contracts, and loans to 
fulfill the recipient reporting requirement as a condition of 
receiving the Federal funds. Requires agencies to use the FAST 
Board's data elements and standards for their own program-
specific reporting requirements, where applicable.
    Section 3615. OMB responsibilities. Directs OMB to require 
agencies to use the FAST Board's data elements and standards 
for the financial information that they submit to it.
    Section 3616. Treasury responsibilities. Directs Treasury 
to require agencies to use the FAST Board's data elements and 
standards for the financial information that they submit to it.
    Section 3617. General Service Administration 
responsibilities. Requires GSA to apply the FAST Board's data 
elements and standards for the financial information maintained 
by GSA to the Integrated Acquisition Environment.

Section 103. General provisions and deadlines for accountability

    This section adds a new Subchapter IV to the new Chapter 
36:

                   Subchapter IV--General Provisions

    Section 3641. Independence of Inspectors General. Provides 
that nothing in Chapter 36 shall affect the independent 
authority of inspectors general in the decision to conduct an 
audit or investigation.
    Section 3642. Effective Date. October 1, 2011.
    Section 3643. Sunset. September 30, 2018; sets deadlines 
for actions by the Board, OMB, Treasury, and agencies.

    TITLE II--FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY BOARD

Section 201. Federal Accountability and Spending Transparency Board

    This section adds a new Subchapter III to the new Chapter 
36:

 Subchapter III--Federal Accountability and Spending Transparency Board

    Section 3621. Establishment. Establishes the new Federal 
Accountability and Spending Transparency Board (``FAST Board'') 
as a permanent successor to the Recovery Accountability and 
Transparency Board (``Recovery Board'').
    Section 3622. Composition of the Board. The FAST Board will 
be composed of a Presidentially-appointed Chairman with a 5-
year term and 16 inspectors general, deputy secretaries, and 
OMB officials.
    Section 3623. Functions. The FAST Board will serve as the 
authoritative government source for information about Federal 
spending.
    Section 3624. Powers. The FAST Board will have powers under 
the Inspector General Act to conduct audits, investigations, 
and reviews.
    Sections 3625, 3626, 3627. Specify the FAST Board's 
employment, personnel, and related authorities; give it 
rulemaking authority; and provide for the transfer of Recovery 
Board personnel.
    Section 3628. Appropriation. Authorizes an annual 
appropriation of $51 million through fiscal year 2018.

Section 202. Conforming amendment relating to compensation of 
        Chairperson

    This section sets the FAST Board Chairperson's compensation 
in Level III of the Executive Schedule.

Section 203. Amendments and repeal of Recovery Accountability and 
        Transparency Board

    This section provides that the FAST Board will fulfill the 
responsibilities of the Recovery Board until the Recovery 
Board's scheduled end on September 30, 2013.

                    TITLE III--ADDITIONAL PROVISIONS

    Section 301. Classified information. Prevents any 
disclosure of classified information under this Act.
    Section 302. Paperwork Reduction Act Exemption. Exempts 
specific activities of the FAST Boards and inspectors general 
from the Paperwork Reduction Act.
    Section 303. Matching Program. Exempts specific activities 
of the FAST Board and inspectors general from the Computer 
Matching Act.
    Section 304. Transfer of Consolidated Federal Funds Report. 
Transfers responsibility for the annual Consolidated Federal 
Funds Report from the Department of Commerce to the FAST Board.
    Section 305. Repeal of FFATA. Repeals the superseded 
Federal Funding Accountability and Transparency Act of 2006.
    Section 306. Government Accountability Office Improvement. 
Amends Title 31 of the U.S. Code to provide additional 
authorities to the Comptroller General, including filing civil 
actions to obtain agency records and administering oaths; 
provides that the Comptroller General's ability to obtain 
records shall not be limited by various existing statutes
    Section 307. Effective date. October 1, 2011.

                       Explanation of Amendments

    Chairman Issa offered an amendment in the nature of a 
substitute that included the following changes: (1) a 
clarification of the definition of ``recipient'' to ensure that 
the recipient reporting mandate extends to every tier of 
subgrants and subcontracts; (2) requirements that significant 
actions of the FAST Board be ``by rule,'' to ensure that these 
actions are subject to the notice-and-comment procedures 
prescribed by the Administrative Procedure Act; (3) an 
adjustment to the recipient reporting exemption to ensure that 
the recipients of student loans are excluded from the reporting 
requirement; (4) the addition of the inspector general and 
deputy secretary of the Department of the Treasury to the FAST 
Board; (5) a requirement of a majority vote of the FAST Board 
for the issuance of a subpoena; and (6) the incorporation of 
provisions expanding the access of the Comptroller General to 
certain information. The amendment in the nature of a 
substitute was agreed to by voice vote.
    Rep. Speier offered an amendment to the amendment in the 
nature of a substitute requiring the FAST Board to give ``high 
priority,'' to the extent practicable, to audits, 
investigations, and reviews of Federal funds awarded without 
the use of competitive procedures. The amendment was agreed to 
by voice vote.
    Rep. Welch offered an amendment to the amendment in the 
nature of a substitute requiring the FAST Board to give ``high 
priority,'' to the extent practicable, to audits, 
investigations, and reviews of Federal funds awarded to any 
contractor found to be in violation of the Foreign Corrupt 
Practices Act of 1977. The amendment was agreed to by voice 
vote.
    Rep. Quigley offered an amendment to the amendment in the 
nature of a substitute requiring the FAST Board to compile and 
submit to Congress a report on the feasibility of collecting 
and publishing tax expenditures data. The amendment was agreed 
to by voice vote.

                        Committee Consideration

    On June 22, 2011, the Committee met in open session and 
ordered reported favorably the bill, H.R. 2146, as amended, by 
voice vote, a quorum being present.

                            Roll Call Votes

    There were no roll call votes during consideration of H.R. 
2146.

              Application of Law to the Legislative Branch

    Section 102(b)(3) of Public Law 104-1 requires a 
description of the application of this bill to the legislative 
branch where the bill relates to the terms and conditions of 
employment or access to public services and accommodations. 
This bill requires federal agencies to publicly report 
obligations and expenditures, and imposes a universal reporting 
requirement for recipients of federal grants, loans and 
contracts. As such this bill does not relate to employment or 
access to public services and accommodations.

  Statement of Oversight Findings and Recommendations of the Committee

    In compliance with clause 3(c)(1) of rule XIII and clause 
(2)(b)(1) of rule X of the Rules of the House of 
Representatives, the Committee's oversight findings and 
recommendations are reflected in the descriptive portions of 
this report.

         Statement of General Performance Goals and Objectives

    In accordance with clause 3(c)(4) of rule XIII of the Rules 
of the House of Representatives, the Committee's performance 
goals and objectives are reflected in the descriptive portions 
of this report.

                     Federal Advisory Committee Act

    The Committee finds that the legislation does not establish 
or authorize the establishment of an advisory committee within 
the definition of 5 U.S.C. App., Section 5(b).

                       Unfunded Mandate Statement

    Section 423 of the Congressional Budget and Impoundment 
Control Act (as amended by Section 101(a)(2) of the Unfunded 
Mandate Reform Act, P.L. 104-4) requires a statement as to 
whether the provisions of the reported include unfunded 
mandates. In compliance with this requirement the Committee has 
received a letter from the Congressional Budget Office included 
herein.

                         Earmark Identification

    H.R. 2146 does not include any congressional earmarks, 
limited tax benefits, or limited tariff benefits as defined in 
clause 9 of rule XXI.

                           Committee Estimate

    Clause 3(d)(2) of rule XIII of the Rules of the House of 
Representatives requires an estimate and a comparison by the 
Committee of the costs that would be incurred in carrying out 
H.R. 2146. However, clause 3(d)(3)(B) of that rule provides 
that this requirement does not apply when the Committee has 
included in its report a timely submitted cost estimate of the 
bill prepared by the Director of the Congressional Budget 
Office under section 402 of the Congressional Budget Act.

     Budget Authority and Congressional Budget Office Cost Estimate

    With respect to the requirements of clause 3(c)(2) of rule 
XIII of the Rules of the House of Representatives and section 
308(a) of the Congressional Budget Act of 1974 and with respect 
to requirements of clause (3)(c)(3) of rule XIII of the Rules 
of the House of Representatives and section 402 of the 
Congressional Budget Act of 1974, the Committee has received 
the following cost estimate for H.R. 2146 from the Director of 
Congressional Budget Office:

                                     U.S. Congress,
                               Congressional Budget Office,
                                Washington, DC, September 16, 2011.
Hon. Darrell Issa,
Chairman, Committee on Oversight and Government Reform,
House of Representatives, Washington, DC.
    Dear Mr. Chairman: The Congressional Budget Office has 
prepared the enclosed cost estimate for H.R. 2146, the DATA 
Act.
    If you wish further details on this estimate, we will be 
pleased to provide them. The CBO staff contact is Matthew 
Pickford.
            Sincerely,
                                              Douglas W. Elmendorf.
    Enclosure.

H.R. 2146--DATA Act

    Summary: H.R. 2146 would establish a new independent board 
within the Executive Branch to track federal spending on 
grants, contracts, and loans and to provide information about 
federal spending on a single public Web site. H.R. 2146 also 
would require federal agencies and recipients of federal funds 
to comply with reporting requirements issued by the board. 
Finally, the legislation would end the authorization for the 
existing Recovery Accountability and Transparency Board 
(Recovery Board).
    Assuming appropriation of amounts authorized and estimated 
to be necessary to improve the collection and reporting of 
government financial data, CBO estimates that implementing the 
bill would cost $575 million over the 2012-2016 period. 
Enacting H.R. 2146 could increase revenues from the collection 
of civil and criminal penalties and direct spending of those 
amounts; therefore, pay-as-you-go procedures apply. However, 
CBO estimates that the net budgetary impact of any additional 
collections would be negligible for each year.
    H.R. 2146 contains no intergovernmental or private-sector 
mandates as defined in the Unfunded Mandates Reform Act (UMRA) 
and would impose no costs on state, local, or tribal 
governments.
    Estimated cost to the Federal Government: The estimated 
budgetary impact of H.R. 2146 is shown in the following table. 
The costs of this legislation fall within budget function 800 
(general government) and all budget functions that include 
spending on grants, contracts, and loans.

----------------------------------------------------------------------------------------------------------------
                                                                 By fiscal year, in millions of dollars--
                                                         -------------------------------------------------------
                                                            2012     2013     2014     2015     2016   2012-2016
----------------------------------------------------------------------------------------------------------------
                                  CHANGES IN SPENDING SUBJECT TO APPROPRIATION

Federal Accountability and Spending Transparency Board:
    Authorization Level.................................       51       51       51       51       51       255
    Estimated Outlays...................................       47       50       51       51       51       250
Collection and Reporting of Financial Data:
    Estimated Authorization Level.......................       50       90       75       60       50       325
    Estimated Outlays...................................       50       90       75       60       50       325
    Total Changes:
        Estimated Authorization Level...................      101      151      126      126      101       580
        Estimated Outlays...............................       97      150      126      126      101      575
----------------------------------------------------------------------------------------------------------------
Notes: Amounts may not sum to totals because of rounding.

    Basis of estimate: For this estimate, CBO assumes that the 
legislation will be enacted near the end of 2011, that the 
specified and necessary amounts will be appropriated near the 
start of each fiscal year, and that spending will follow 
historical patterns for similar activities. CBO estimates that 
implementing H.R. 2146 would cost $575 million over the 2012-
2016 period.

Federal Accountability and Spending Transparency Board

    H.R. 2146 would establish the Federal Accountability and 
Spending Transparency (FAST) Board to replace the Recovery 
Board that was created by the American Recovery and 
Reinvestment Act of 2009 (ARRA). The Recovery Board, consisting 
of a chairman and 12 inspectors general, was created to oversee 
ARRA spending and act to prevent waste, fraud, and abuse from 
federal expenditures. The Recovery Board produces reports on 
ARRA spending and maintains three Web sites.
    The FAST board would consist of a paid chairman, appointed 
by the President, and 18 members, including eight Inspectors 
General from the Departments of the Treasury, Defense, 
Agriculture, Health and Human Services, Transportation, Energy, 
Education, and Homeland Security. The FAST Board would have an 
executive director and staffing would be provided by employees 
transferred from the Recovery Board. The FAST board would have 
the authority to establish data standards for agencies and 
recipients of federal funds and to track and publicly report 
information about federal spending on grants, contracts, and 
loans. H.R. 2146 would authorize the appropriation of $51 
million annually over the 2012-2018 period to operate the FAST 
board. Assuming appropriation of those amounts, CBO estimates 
that implementing those provisions would cost $250 million over 
the 2012-2016 period and around $100 million after 2016.

Collection and reporting of financial data

    The federal government has many databases that it uses to 
monitor and report on federal spending. Three of the major ones 
are the U.S. Census Bureau's Federal Assistance Award Data 
System (FAADS), the General Services Administration's Federal 
Procurement Data System (FPDS), and the U.S. Department of 
Health and Human Services' Web site, www.Grants.gov. There are 
also Web sites, such as the Office of Management and Budget's 
www.usaspending.gov, which display award amounts for all 
federal contracts, grants, and loans, and the Recovery 
Accountability and Transparency Board's Web site, 
www.recovery.gov, which is limited to tracking spending 
stemming from ARRA.
    H.R. 2146 would authorize creation of a single 
comprehensive database of federal spending that would be 
available through a public Web site. That site would include 
lists of all entities that receive federal contracts, grants, 
or loans. Creating this Web site would involve combining and 
eliminating some current systems. The FAST board also would 
establish consistent definitions for data, reporting, and 
standards to be used by federal agencies and certain recipients 
of federal funds.
    Information from the Office of Management and Budget, the 
Recovery Board, and federal agencies indicates that the 
government currently collects most of the information that 
would be needed to create a comprehensive database on federal 
spending as required under H.R. 2146. However, not all of that 
information is standardized, accurate, or readily available. 
CBO estimates that improving the government's current efforts 
to collect and report on financial data would have a net cost 
of about $325 million over the 2012-2016 period. Those costs 
are net of savings that would result from ending the authority 
for the Recovery Board and eliminating some federal information 
systems. Additional costs would cover computers, training, and 
communications between agencies and recipients about the 
reporting of financial information as well as activities to 
standardize financial reporting.
    Pay-As-You-Go considerations: The Statutory Pay-As-You-Go 
Act of 2010 establishes budget-reporting and enforcement 
procedures for legislation affecting direct spending or 
revenues. Enacting H.R. 2146 could increase revenues from civil 
and criminal fines imposed on those who violate the regulations 
issued by the board. Civil fines are recorded in the budget as 
revenues and deposited into the general fund of the Treasury. 
Criminal fines are recorded as revenues, which are deposited in 
the Crime Victims Fund and spent in subsequent years. CBO 
expects that any net effect associated with collecting and 
spending such penalties would not be significant in any year.
    Intergovernmental and private-sector impact: H.R. 2146 
contains no intergovernmental or private-sector mandates as 
defined in UMRA and would impose no costs on state, local, or 
tribal governments.
    Estimate prepared by: Federal spending: Matthew Pickford; 
Impact on state, local, and tribal governments: Elizabeth Cove 
Delisle; Impact on the private sector: Paige Piper/Bach.
    Estimate approved by: Theresa Gullo, Deputy Assistant 
Director for Budget Analysis.

         Changes in Existing Law Made by the Bill, as Reported

  In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italic, existing law in which no change is 
proposed is shown in roman):

                      TITLE 31, UNITED STATES CODE


SUBTITLE I--GENERAL

           *       *       *       *       *       *       *


              CHAPTER 7--GOVERNMENT ACCOUNTABILITY OFFICE


           SUBCHAPTER I--DEFINITIONS AND GENERAL ORGANIZATION

Sec.
701.  Definitions.
     * * * * * * *
721.  Access to certain information.

           *       *       *       *       *       *       *


                SUBCHAPTER II--GENERAL DUTIES AND POWERS

Sec. 711. General authority

   The Comptroller General may--
          (1) * * *

           *       *       *       *       *       *       *

          [(4) administer oaths to witnesses when auditing and 
        settling accounts.]
          (4) administer oaths to witnesses when auditing and 
        settling accounts and, with the prior express approval 
        of the Comptroller General, when investigating fraud or 
        attempts to defraud the United States, or irregularity 
        or misconduct of an employee or agent of the United 
        States.

           *       *       *       *       *       *       *


Sec. 716. Availability of information and inspection of records

  (a)(1) The Comptroller General is authorized to obtain such 
agency records as the Comptroller General requires to discharge 
his duties (including audit, evaluation, and investigative 
duties), including through the bringing of civil actions under 
this section. In reviewing a civil action under this section, 
the court shall recognize the continuing force and effect of 
the authorization in the preceding sentence until such time as 
the authorization is repealed pursuant to law.
  [(a)] (2)   Each agency shall give the Comptroller General 
information the Comptroller General requires about the duties, 
powers, activities, organization, and financial transactions of 
the agency. The Comptroller General may [inspect an agency 
record] inspect, and make and retain copies of, an agency 
record to get the information. This subsection does not apply 
to expenditures made under section 3524 or 3526(e) of this 
title.

           *       *       *       *       *       *       *


Sec. 720. Agency reports

  (a) * * *
  (b) When the Comptroller General makes a report that includes 
a recommendation to the head of an agency, the head of the 
agency shall submit a written statement on action taken or 
planned on the recommendation by the head of the agency. The 
statement shall be submitted to--
          [(1) the Committee on Governmental Affairs of the 
        Senate and the Committee on Government Operations of 
        the House of Representatives before the 61st day after 
        the date of the report; and]
          (1) the Committee on Homeland Security and 
        Governmental Affairs of the Senate, the Committee on 
        Oversight and Government Reform of the House of 
        Representatives, the congressional committees with 
        jurisdiction over the agency program or activity that 
        is the subject of the recommendation, and the 
        Government Accountability Office before the 61st day 
        after the date of the report; and

           *       *       *       *       *       *       *


Sec. 721. Access to certain information

  (a) No provision of the Social Security Act, including 
section 453(l) of that Act (42 U.S.C. 653(l)), shall be 
construed to limit, amend, or supersede the authority of the 
Comptroller General to obtain any information or to inspect or 
copy any record under section 716 of this title.
  (b) No provision of the Federal Food, Drug, and Cosmetic Act, 
including section 301(j) of that Act (21 U.S.C. 331(j)), shall 
be construed to limit, amend, or supersede the authority of the 
Comptroller General to obtain any information or to inspect or 
copy any record under section 716 of this title.
  (c) No provision of the Hart-Scott-Rodino Antitrust 
Improvements Act of 1976 (Public Law 94-435) and the amendments 
made by that Act shall be construed to limit, amend, or 
supersede the authority of the Comptroller General to obtain 
any information or to inspect or copy any record under section 
716 of this title, including with respect to any information 
disclosed to the Assistant Attorney General of the Antitrust 
Division of the Department of Justice or the Federal Trade 
Commission for purposes of pre-merger review under section 7A 
of the Clayton Act (15 U.S.C. 18a).
  (d)(1) The Comptroller General shall prescribe such policies 
and procedures as are necessary to protect from public 
disclosure proprietary or trade secret information obtained 
consistent with this section.
  (2) Nothing in this section shall be construed to--
          (A) alter or amend the prohibitions against the 
        disclosure of trade secret or other sensitive 
        information prohibited by section 1905 of title 18 and 
        other applicable laws; or
          (B) affect the applicability of section 716(e) of 
        this title, including the protections against 
        unauthorized disclosure contained in that section, to 
        information obtained consistent with this section.
  (e) Specific references to statutes in this section shall not 
be construed to affect access by the Government Accountability 
Office to information under statutes that are not so 
referenced.

           *       *       *       *       *       *       *


                   SUBTITLE III--FINANCIAL MANAGEMENT

Chapter                                                             Sec.
      Public Debt...................................................3101
     * * * * * * *
3601Accountability and Transparency in Federal Spending...............

           *       *       *       *       *       *       *


    CHAPTER 36--ACCOUNTABILITY AND TRANSPARENCY IN FEDERAL SPENDING

                  subchapter i--reporting requirements

Sec.
3601. Definitions.
3602. Recipient reporting requirement.
3603. Agency reporting requirement.
3604. Exemptions from recipient reporting requirement.

                   subchapter ii--data standardization

3611. Data standardization for reporting information.
3612. Full disclosure of information.
3613. Federal accountability portal.
3614. Agency responsibilities.
3615. Office of Management and Budget responsibilities.
3616. Treasury responsibilities.

 subchapter iii--federal accountability and spending transparency board

3621. Establishment.
3622. Composition of the board.
3623. Functions.
3624. Powers.
3625. Employment, personnel, and related authorities.
3626. Rulemaking authority.
3627. Transfer of certain personnel.
3628. Authorization and availability of appropriations.

                    subchapter iv--general provisions

3641. Independence of Inspectors General.
3642. Effective date.
3643. Sunset.

                  SUBCHAPTER I--REPORTING REQUIREMENTS

Sec. 3601. Definitions

  In this chapter:
          (1) Recipient.--The term ``recipient'' means--
                  (A) any person that receives Federal funds 
                pursuant to a Federal award, either directly or 
                through a subgrant or subcontract at any tier; 
                and
                  (B) any State, local, or tribal government, 
                or any government corporation, that receives 
                Federal funds pursuant to a Federal award, 
                either directly or through a subgrant or 
                subcontract at any tier.
          (2) Federal award.--The term ``Federal award'' means 
        Federal financial assistance and expenditures that--
                  (A) include grants, subgrants, loans, awards, 
                cooperative agreements, and other forms of 
                financial assistance; and
                  (B) include contracts, subcontracts, purchase 
                orders, task orders, delivery orders, blanket 
                purchase agreements, schedule orders, and other 
                transactions.
          (3) Federal funds.--The term ``Federal funds'' means 
        any funds that are made available to an Executive 
        agency through Federal appropriations.
          (4) Board.--The term ``Board'' means the Federal 
        Accountability and Spending Transparency Board 
        established under subchapter III of this chapter.
          (5) Chairperson.--The term ``Chairperson'' means the 
        Chairperson of the Federal Accountability and Spending 
        Transparency Board.
          (6) Executive agency.--The term ``Executive agency'' 
        has the meaning provided by section 105 of title 5, 
        except the term does not include the Government 
        Accountability Office.
          (7) Foreign corrupt practices act of 1977.--The term 
        ``Foreign Corrupt Practices Act of 1977'' means--
                  (A) section 30A of the Securities Exchange 
                Act of 1934 (15 U.S.C. 78dd-1); and
                  (B) sections 104 and 104A of the Foreign 
                Corrupt Practices Act (15 U.S.C. 78dd-2).

Sec. 3602. Recipient reporting requirement

  (a) Requirement.--Each recipient shall report each receipt 
and use of Federal funds pursuant to a Federal award to the 
Board.
  (b) Characteristics of Reports.--
          (1) Frequency of reports.--
                  (A) In general.--The Board shall designate, 
                by rule, the frequency of reports to be 
                submitted by recipients under subsection (a), 
                but the frequency shall not be less than once 
                each quarter.
                  (B) Continuous or automatic reporting.--To 
                the extent practicable, the Board shall require 
                continuous or automatic reporting for 
                compliance with this section.
          (2) Content of reports.--Each report submitted by a 
        recipient under subsection (a) shall contain--
                  (A) an identification of the recipient, 
                including the recipient's name and location, 
                with location information provided in proper 
                United States Postal Service standardized 
                format, including ZIP+4, or proper 
                international postal service standardized 
                format where applicable;
                  (B) an identification of the Executive 
                agency;
                  (C) an identification of the Federal award;
                  (D) if applicable, an identification of the 
                program pursuant to which the Federal award was 
                awarded;
                  (E) the total amount of Federal funds 
                received from that Executive agency for the 
                Federal award, during the period covered by the 
                report;
                  (F) the amount of Federal funds from the 
                Federal award that were expended or obligated 
                by the recipient to projects or activities 
                during the period covered by the report;
                  (G) a detailed list of all projects or 
                activities for which Federal funds were 
                expended or obligated;
                  (H) if the Federal award is a prime award, an 
                identification of all subawards;
                  (I) if the Federal award is a subaward, an 
                identification of its prime award; and
                  (J) such additional information reasonably 
                related to the receipt and use of Federal funds 
                as the Board shall, by rule, require.
          (3) Use of data standards.--The reports submitted 
        under this section shall use the common data elements 
        and data reporting standards designated by the Board 
        under section 3611.
  (c) Fulfillment of Requirements by Prime Awardees.--The Board 
shall, by rule, permit prime awardees to fulfill the 
requirements of this section on behalf of subawardees, so long 
as all subaward tiers are reported.
  (d) Guidance by Board.--The Board shall issue guidance to 
recipients on compliance with this section.
  (e) Registration.--Recipients required to report information 
under subsection (a) shall register with the Central Contractor 
Registration database or complete such other registration 
requirements as the Board shall, by rule, require.

Sec. 3603. Agency reporting requirement

  (a) Requirement.--Each Executive agency shall report all 
obligations and expenditures of Federal funds to the Board.
  (b) Characteristics of Reports.--
          (1) Frequency of reports.--
                  (A) In general.--The Board shall designate, 
                by rule, the frequency of reports to be 
                submitted by agencies under subsection (a), but 
                the frequency shall not be less than once each 
                quarter.
                  (B) Continuous or automatic reporting.--To 
                the extent practicable, the Board shall require 
                continuous or automatic reporting for 
                compliance with this section.
          (2) Content of report.--
                  (A) The Board shall designate, by rule, the 
                content of reports to be submitted by agencies 
                under subsection (a).
                  (B) To the extent practicable, reports 
                submitted by agencies under subsection (a) 
                shall identify the programs and budget 
                functions pursuant to which Federal funds are 
                obligated or expended.
                  (C) To the extent practicable, the Board 
                shall permit agencies to comply with subsection 
                (a) by submitting the same information that 
                they submit or contribute for other 
                governmentwide reporting requirements, 
                including the following:
                          (i) For information about Federal 
                        awards--
                                  (I) the Federal assistance 
                                awards data system established 
                                pursuant to section 6102a of 
                                title 31, United States Code;
                                  (II) the Federal procurement 
                                data system established 
                                pursuant to section 1122(a)(4) 
                                of title 41, United States 
                                Code;
                                  (III) the common application 
                                and reporting system 
                                established pursuant to section 
                                6 of the Federal Financial 
                                Assistance Management 
                                Improvement Act of 1999 (31 
                                U.S.C. 6101 note); or
                                  (IV) such systems as may be 
                                established to replace or 
                                supplement the systems 
                                identified in this clause.
                          (ii) For information about internal 
                        expenditures and accounting, the 
                        Federal Agencies' Centralized Trial-
                        Balance Systems (FACTS I and FACTS II), 
                        the Governmentwide Financial Report 
                        System (GFRS), the Intragovernmental 
                        Fiduciary Confirmation System (IFCS), 
                        or such systems as may be established 
                        to replace or supplement such systems.
          (3) Use of data standards.--The reports submitted 
        under this section shall use the common data elements 
        and data reporting standards designated by the Board 
        under section 3611.
          (4) Information also subject to recipient reporting 
        requirement.--In complying with this section, each 
        Executive agency shall identify, to the extent 
        practicable, Federal awards made by the agency that are 
        subject to the recipient reporting requirement of 
        section 3602 so that information reported by recipients 
        and information reported by the agency can be directly 
        compared.
  (c) Guidance by Board.--The Board shall issue guidance to 
Executive agencies on compliance with this section.
  (d) Board To Monitor Compliance.--The Board shall regularly 
report to Congress on each Executive agency's compliance with 
this section, including the timeliness, completeness, accuracy, 
and interoperability of the data submitted by each Executive 
agency. The Board shall make these reports publicly available 
contemporaneously online.

Sec. 3604. Exemptions from recipient reporting requirement

  (a) Exemption.--A recipient is exempt from the reporting 
requirement of section 3602 with respect to funds received 
pursuant to a Federal award if--
          (1) the recipient is an individual; and
          (2) either--
                  (A) the total amount of Federal funds 
                received by the recipient does not exceed 
                $100,000 in the current calendar year or fiscal 
                year; or
                  (B) no transaction in which the recipient has 
                received Federal funds during the current 
                calendar year or fiscal year has exceeded 
                $24,999.
  (b) Authority To Grant Additional Exemptions.--The Board may, 
by rule, grant additional exemptions under this section for 
classes or categories of recipients.

                  SUBCHAPTER II--DATA STANDARDIZATION

Sec. 3611. Data standardization for reporting information

  (a) Common Data Elements.--
          (1) Requirement.--The Board shall, by rule, designate 
        common data elements, such as codes, identifiers, and 
        fields, for information required to be reported by 
        recipients or agencies under this chapter.
          (2) Characteristics of common data elements.--The 
        common data elements designated under paragraph (1) 
        shall, to the extent practicable, be nonproprietary.
          (3) Existing common data elements.--In designating 
        common data elements under this subsection, the Board 
        shall, to the extent practicable, incorporate the 
        following:
                  (A) Common data elements developed and 
                maintained by an international voluntary 
                consensus standards body, as defined by the 
                Office of Management and Budget, such as the 
                International Organization for Standardization.
                  (B) Common data elements developed and 
                maintained by intragovernmental partnerships, 
                such as the National Information Exchange 
                Model.
                  (C) Common data elements developed and 
                maintained by Federal entities with authority 
                over contracting and financial assistance, such 
                as the Federal Acquisition Regulatory Council.
                  (D) Common data elements developed and 
                maintained by accounting standards 
                organizations.
  (b) Data Reporting Standards.--
          (1) Requirement.--The Board shall, by rule, designate 
        data reporting standards to govern the reporting 
        required to be performed by recipients and agencies 
        under this title.
          (2) Characteristics of data reporting standards.--The 
        data reporting standards required by paragraph (1) 
        shall, to the extent practicable--
                  (A) incorporate a widely accepted, 
                nonproprietary, searchable, platform-
                independent computer-readable format;
                  (B) be consistent with and implement 
                applicable accounting principles; and
                  (C) be capable of being continually upgraded 
                as necessary.
          (3) Existing data reporting standards.--In 
        designating reporting standards under this subsection, 
        the Board shall, to the extent practicable, incorporate 
        existing nonproprietary standards, such as the 
        eXtensible Business Reporting Language (XBRL).

Sec. 3612. Full disclosure of information

  (a) Requirement.--The Board shall publish online all 
information submitted by recipients and agencies pursuant to 
sections 3602 and 3603.
  (b) Aggregation of Information That is Exempt From Recipient 
Reporting Requirement.--The Board shall publish, online and in 
the aggregate, information that is exempt from recipient 
reporting under section 3604 but that is reported by an 
Executive agency under section 3603 in the aggregate.
  (c) Compliance With Open Data Principles and Best 
Practices.--To the extent practicable, the Board shall publish 
data under this section in a manner that complies with 
applicable principles and best practices in the private sector 
for the publication of open government data.
  (d) Online Publication.--
          (1) In general.--The Board shall, in accordance with 
        this section and section 204 of the E-Government Act of 
        2002 (44 U.S.C. 3501 note), establish and maintain one 
        or more websites for the publication of data required 
        to be published online under this section.
          (2) Purpose of website or websites.--The website or 
        websites established and maintained under this 
        subsection shall serve as a public portal for Federal 
        financial information, including information concerning 
        all Federal awards and information concerning the 
        expenditure of all Federal funds.
          (3) Content and function of website or websites.--The 
        Board shall ensure that the website or websites 
        established and maintained under this subsection:
                  (A) Makes available all information published 
                under subsection (a) in a reasonably timely 
                manner.
                  (B) Makes available all information published 
                under subsection (a) in its original format.
                  (C) Makes available all information published 
                under subsection (a) without charge, license, 
                or registration requirement.
                  (D) Permits all information published under 
                subsection (a) to be searched and aggregated.
                  (E) Permits all information published under 
                subsection (a) to be downloaded in bulk.
                  (F) To the extent practicable, disseminates 
                information published under subsection (a) via 
                automatic electronic means.
                  (G) To the extent practicable, permits 
                information published under subsection (a) to 
                be freely shared by the public, such as by 
                social media.
                  (H) To the extent practicable, uses permanent 
                uniform resource locators for information 
                published under subsection (a).
                  (I) Provide an opportunity for the public to 
                provide input about the usefulness of the site 
                and recommendations for improvements.
  (e) Agreements With Other Agencies.--The Board may make 
contracts or agreements with any Federal agency (within or 
outside the executive branch) to publish data maintained by 
such agency on the website or websites established and 
maintained under this section.
  (f) New Technologies.--Notwithstanding any other provision in 
this section, the Board may comply with the requirements of 
this section using such new technologies as may replace 
websites for data publication and dissemination.
  (g) Transfer of Functions of Usaspending.gov.--The Board and 
the Office of Management and Budget shall transfer the 
functions of USASpending.gov to the website or websites 
established under this section.

Sec. 3613. Federal accountability portal

  (a) Requirement.--The Board shall establish and maintain an 
integrated Internet-based system, consisting of one or more 
websites and to be known as a ``Federal accountability 
portal'', to carry out the functions described in subsection 
(b).
  (b) Functions.--The Federal accountability portal shall be 
designed and operated to carry out the following functions:
          (1) Combine information submitted by recipients and 
        agencies under sections 3602 and 3603 with other 
        compilations of information, such as Government 
        databases and other proprietary and nonproprietary 
        databases.
          (2) Permit Executive agencies to verify the 
        eligibility of recipients to receive Federal funds and 
        to access information relevant to the responsibility of 
        recipients.
          (3) Permit Executive agencies, Inspectors General, 
        and law enforcement agencies to track Federal awards 
        and recipients to detect and prevent waste, fraud, and 
        abuse.
  (c) Guidance by Board.--The Board shall issue guidance on the 
use of and access to the Federal accountability portal.

Sec. 3614. Agency responsibilities

  (a) Requirement.--As a condition of receipt of Federal funds 
of an Executive agency pursuant to any Federal award, the 
Executive agency shall require any recipient of such funds to 
provide the information required under section 3602.
  (b) Penalties for Recipients' Noncompliance.--
          (1) In general.--The head of an Executive agency may 
        impose a civil penalty in an amount not more than 
        $250,000 on a recipient of Federal funds from that 
        Executive agency that does not provide the information 
        required under section 3602 or provides information 
        that contains a material omission or misstatement.
          (2) Nonpreclusion.--The imposition of a civil penalty 
        under this subsection does not preclude any other 
        criminal or civil statutory, common law, or 
        administrative remedy that is available by law to the 
        United States or any other person. Any amounts received 
        from a civil penalty under this subsection shall be 
        deposited in the Treasury of the United States to the 
        credit of the appropriation or appropriations from 
        which the award is made.
          (3) Notification.--The head of an Executive agency 
        shall provide a written notification to a recipient 
        that fails to provide the information required under 
        section 3602 or provides information that contains a 
        material omission or misstatement. Such notification 
        shall provide the recipient with information on how to 
        comply with the requirements of section 3602 and notice 
        of the penalties for failing to do so. The head of the 
        Executive agency may not impose a civil penalty under 
        paragraph (1) until 30 days after the date of the 
        notification.
  (c) Compliance With Board Guidance.--Executive agencies shall 
comply with the instructions and guidance issued by the Board 
under this Act.
  (d) Information and Assistance.--
          (1) In general.--Upon request of the Board for 
        information or assistance from any Executive agency or 
        other entity of the Federal Government, the head of 
        such entity shall, insofar as is practicable and not in 
        contravention of any existing law, furnish such 
        information or assistance to the Board, or an 
        authorized designee.
          (2) Report of refusals.--Whenever information or 
        assistance requested by the Board is, in the judgment 
        of the Board, unreasonably refused or not provided, the 
        Board shall report the circumstances to Congress.
  (e) Use of Data Standards.--After the Board designates any 
common data element or data reporting standard under section 
3611, each Executive agency shall issue guidance that requires 
every recipient of Federal funds under any of its Federal 
awards to use that common data element or data reporting 
standard for any information reported to that Executive agency 
to which the common data element or data reporting standard is 
applicable.

Sec. 3615. Office of Management and Budget responsibilities

  After the Board designates any common data element or data 
reporting standard under section 3611, the Director of the 
Office of Management and Budget shall issue guidance that 
requires Executive agencies to use that common data element or 
data reporting standard for any information reported by 
Executive agencies to the Office of Management and Budget to 
which the common data element or data reporting standard is 
applicable.

Sec. 3616. Treasury responsibilities

  After the Board designates any common data element or data 
reporting standard under section 3611, the Secretary of the 
Treasury shall issue guidance that requires Executive agencies 
to use that common data element or data reporting standard for 
any information reported by Executive agencies to the 
Department of the Treasury to which the common data element or 
data reporting standard is applicable.

Sec. 3617. General Services Administration responsibilities

  After the Board designates any common data element or data 
reporting standard under section 3611, the Administrator of 
General Services shall apply that common data element or data 
reporting standard for any information contained in 
acquisition-related databases maintained by the General 
Services Administration to which the common data element or 
data reporting standard is applicable.

 SUBCHAPTER III--FEDERAL ACCOUNTABILITY AND SPENDING TRANSPARENCY BOARD

Sec. 3621. Establishment

  (a) Establishment.--There is established the Federal 
Accountability and Spending Transparency Board as an 
independent agency in the Executive Branch.
  (b) Functions and Powers Transferred.--
          (1) Functions transferred.--Except as provided in 
        this section, there are transferred to the Board all 
        functions of the Recovery Accountability and 
        Transparency Board.
          (2) Powers, authorities, rights, and duties.--The 
        Federal Accountability and Spending Transparency Board 
        shall succeed to all powers, authorities, rights, and 
        duties that were vested in the Recovery Accountability 
        and Transparency Board on the day before the effective 
        date of this chapter.

Sec. 3622. Composition of the board

  (a) Chairperson.--
          (1) In general.--There is a Chairperson of the Board, 
        who shall be appointed by the President, by and with 
        the advice and consent of the Senate.
          (2) Head of board.--The Chairperson is the head of 
        the Board and shall have direction, authority, and 
        control over it.
          (3) Commission established.--When a vacancy occurs in 
        the office of the Chairperson of the Board, a 
        commission is established to recommend individuals to 
        the President for appointment to the vacant office. The 
        commission shall be composed of--
                  (A) the Speaker of the House of 
                Representatives;
                  (B) the President pro tempore of the Senate;
                  (C) the majority and minority leaders of the 
                House of Representatives and the Senate; and
                  (D) the chairmen and ranking minority members 
                of the Committee on Homeland Security and 
                Governmental Affairs of the Senate and the 
                Committee on Oversight and Government Reform of 
                the House of Representatives.
          (4) Recommendations.--A commission established 
        because of a vacancy in the office of the Chairperson 
        of the Board shall recommend at least three 
        individuals. The President may ask the commission to 
        recommend additional individuals.
          (5) Term.--The term of service of the Chairperson of 
        the Board shall be 5 years, but the Chairperson may 
        serve after the expiration of the Chairperson's term 
        until a successor has taken office.
          (6) Limitation on terms.--No person may serve as the 
        Chairperson of the Board for more than 2 terms, whether 
        or not such terms of service are consecutive.
          (7) Compensation.--An individual appointed as 
        Chairperson under paragraph (1) shall be compensated at 
        the rate of basic pay prescribed for level III of the 
        Executive Schedule under section 5314 of title 5, 
        United States Code.
  (b) Members.--The members of the Board shall include--
          (1) the Inspectors General of the Department of the 
        Treasury, the Department of Defense, the Department of 
        Agriculture, the Department of Health and Human 
        Services, the Department of Transportation, the 
        Department of Energy, the Department of Education, and 
        the Department of Homeland Security;
          (2) the Deputy Secretary of the Department of the 
        Treasury, the Chief Management Officer of the 
        Department of Defense, the Deputy Secretaries of the 
        Department of Agriculture, the Department of Health and 
        Human Services, the Department of Transportation, the 
        Department of Energy, the Department of Education, and 
        the Undersecretary for Management of the Department of 
        Homeland Security; and
          (3) the Controller of the Office of Federal Financial 
        Management and the Deputy Director for Management of 
        the Office of Management and Budget.

Sec. 3623. Functions

  (a) In General.--The Board shall--
          (1) be responsible for the collection, storage, and 
        public disclosure of information about Federal 
        spending;
          (2) serve as the authoritative government source for 
        the information about Federal spending that it 
        collects; and
          (3) coordinate and conduct oversight of Federal funds 
        in order to prevent fraud, waste, and abuse.
  (b) Specific Functions.--The functions of the Board shall 
include each of the following:
          (1) Receiving, storing, and publicly disseminating 
        all of the information that is reported to it under 
        this Act.
          (2) Reviewing whether reporting under section 3602 
        meets applicable standards and specifies the purpose of 
        the Federal award and measures of performance.
          (3) Auditing, investigating, or reviewing Federal 
        funds to determine whether fraud, wasteful spending, 
        poor contract or grant management, or other abuses are 
        occurring and referring matters it considers 
        appropriate for further investigation to the inspector 
        general for the Executive agency that disbursed the 
        Federal funds.
          (4) Regularly auditing the quality of the data 
        submitted to it under sections 3602 and 3603.
          (5) Standardizing common data elements and data 
        reporting standards to foster transparency and 
        accountability for Federal spending, as required by 
        section 3611.
          (6) Reviewing whether there are appropriate 
        mechanisms for interagency collaboration relating to 
        Federal funds, including coordinating and collaborating 
        to the extent practicable with the Inspectors General 
        Council on Integrity and Efficiency established by the 
        Inspector General Reform Act of 2008 (Public Law 110-
        409).
          (7) Issuing a report in accordance with subsection 
        (e) on the feasibility of collecting and publishing 
        online tax expenditures data.
  (c) Priorities in Audits, Investigations, and Reviews.--
          (1) In general.--To the extent practicable, the Board 
        shall give high priority to auditing, investigating, or 
        reviewing Federal funds--
                  (A) awarded without the use of competitive 
                procedures; or
                  (B) awarded to any contractor found to be in 
                violation of the Foreign Corrupt Practices Act 
                of 1977.
          (2) Identification.--The Board shall identify any 
        contractor found to be in violation of the Foreign 
        Corrupt Practices Act of 1977 as a violator of such Act 
        in any contract information related to such contractor 
        published online under section 3612.
  (d) Report Requirements.--
          (1) Reports.--
                  (A) Regular reports on data quality audits.--
                The Board shall regularly submit to the 
                President and Congress reports on its audits of 
                the quality of the data submitted to it under 
                sections 3602 and 3603.
                  (B) Semi-annual reports on activities.--The 
                Board shall submit semi-annual reports to the 
                President and Congress, summarizing the 
                activities and findings of the Board and the 
                findings of inspectors general of Executive 
                agencies.
                  (C) Report on savings.--Not later than five 
                years after the effective date of this chapter, 
                the Board shall submit to the President, 
                Congress, and the Comptroller General of the 
                United States a report containing estimates of 
                the direct and indirect cost savings to the 
                Treasury achieved as a result of the Board's 
                activities.
          (2) Public availability.--The Board shall make all 
        reports submitted under paragraph (1) publicly 
        available contemporaneously online.
          (3) GAO evaluation.--Upon receipt of the report 
        submitted by the Board under paragraph (1)(C), the 
        Comptroller General shall conduct an evaluation of the 
        report and submit the evaluation to Congress within six 
        months after receipt of the report, with such findings 
        and recommendations as the Comptroller General 
        considers appropriate.
  (e) Tax Expenditures Report.--
          (1) In general.--For purposes of subsection (b)(7), 
        not later than one year after the effective date of 
        this chapter, the Board shall submit to the appropriate 
        congressional committees a report on tax expenditures 
        data that includes the following:
                  (A) A description of processes that could be 
                put in place to collect and disseminate tax 
                expenditures data, and the potential effects of 
                making such data publicly available on the 
                Internal Revenue Service, taxpayers, and other 
                relevant parties determined by the Board.
                  (B) Any changes in law that are needed to 
                make such tax expenditures data publicly 
                available.
          (2) Tax expenditures defined.--In this section, the 
        term ``tax expenditures'' has the meaning given that 
        term in section 3(3) of the Congressional Budget and 
        Impoundment Control Act of 1974 (2 U.S.C. 622(3)).
          (3) Public availability.--The Board shall make the 
        report submitted under paragraph (1) publicly 
        available.
  (f) Recommendations.--
          (1) In general.--The Board shall make recommendations 
        to Executive agencies on measures to prevent fraud, 
        waste, and abuse relating to Federal funds.
          (2) Responsive reports.--Not later than 30 days after 
        receipt of a recommendation under paragraph (1), an 
        Executive agency shall submit a report to the 
        President, the congressional committees of 
        jurisdiction, and the Board on whether the Executive 
        agency agrees or disagrees with the recommendations and 
        any actions the Executive agency will take to implement 
        the recommendations. The Board shall make all reports 
        submitted to it under this paragraph publicly available 
        contemporaneously online.

Sec. 3624. Powers

  (a) In General.--The Board shall conduct audits, 
investigations, and reviews of spending of Federal funds and 
coordinate on such activities with the inspectors general of 
the relevant Executive agency to avoid duplication and overlap 
of work.
  (b) Audits and Reviews.--The Board may--
          (1) conduct its own independent audits, 
        investigations, and reviews relating to Federal funds; 
        and
          (2) collaborate on audits, investigations, and 
        reviews relating to Federal funds with any inspector 
        general of an Executive agency.
  (c) Authorities.--
          (1) Audits, investigations, and reviews.--In 
        conducting audits, investigations, and reviews, the 
        Board shall have the authorities provided under section 
        6 of the Inspector General Act of 1978 (5 U.S.C. App.).
          (2) Subpoena authority.--
                  (A) In general.--In addition to the 
                authorities provided pursuant to paragraph (1) 
                and subject to subparagraph (B), the Board may 
                issue subpoenas to compel the testimony of 
                persons who are not Federal officers or 
                employees and may enforce such subpoenas in the 
                same manner as provided for inspector general 
                subpoenas under section 6 of the Inspector 
                General Act of 1978 (5 U.S.C. App.).
                  (B) Board approval for subpoena.--No subpoena 
                may be issued under this subsection without the 
                approval, by vote, of a majority of the Board.
          (3) Matching program authority with respect to 
        evaluations and reviews.--The authorities provided 
        under section 6(a)(9) of the Inspector General Act of 
        1978 (provided to the Board pursuant to paragraph (1)) 
        may be used by the Board while conducting an evaluation 
        or other review authorized under such Act.
  (d) Contracts.--
          (1) In general.--The Board may enter into contracts 
        to enable the Board to discharge its duties under this 
        chapter, including contracts and other arrangements for 
        audits, studies, analyses, and other services with 
        public agencies and with private persons, and make such 
        payments as may be necessary to carry out the duties of 
        the Board.
          (2) Contracting for missions of other agencies.--The 
        Board may enter into contracts with any Federal agency 
        (within or outside the executive branch) to enable such 
        agency to identify waste, fraud, and abuse, including 
        contracts and other arrangements for audits, studies, 
        analyses, and other services.
  (e) Standards and Guidelines.--The Board shall carry out the 
authorities provided under subsections (a) and (b) in 
accordance with section 4(b)(1) of the Inspector General Act of 
1978 (5 U.S.C. App.).
  (f) Transfer of Funds.--The Board may transfer funds 
appropriated to the Board for expenses to support 
administrative support services and audits, reviews, or other 
activities related to oversight by the Board of covered funds 
to any office of inspector general, the Office of Management 
and Budget, and the General Services Administration.

Sec. 3625. Employment, personnel, and related authorities

  (a) Selection of Executive Director.--On behalf of the Board, 
the Chairperson shall appoint an Executive Director who shall 
be the chief executive officer of the Board and who shall carry 
out the functions of the Board subject to the supervision and 
direction of the Board. The position of Executive Director 
shall be a career reserved position in the Senior Executive 
Service, as that position is defined under section 3132 of 
title 5, United States Code.
  (b) Administrative Support.--The General Services 
Administration shall provide the Board with administrative 
support services, including the provision of office space and 
facilities.

Sec. 3626. Rulemaking authority

  The Board shall promulgate regulations to carry out this 
chapter.

Sec. 3627. Transfer of certain personnel

  (a) Recovery Accountability and Transparency Board 
Employees.--The Chairperson or Executive Director, or both, 
shall identify employees of the Recovery Accountability and 
Transparency Board for transfer to the Board, and such 
identified employees shall be transferred to the Board for 
employment.
  (b) Pay.--
          (1) Except as provided in paragraph (2), each 
        transferred employee shall, during the 2-year period 
        beginning on the effective date of this chapter, 
        receive pay at a rate equal to not less than the basic 
        rate of pay (including any geographic differential) 
        that the employee received during the pay period 
        immediately preceding the date of transfer.
          (2) Paragraph (1) does not limit the right of the 
        Board to reduce the rate of basic pay of a transferred 
        employee for cause, for unacceptable performance, or 
        with the consent of the employee.
          (3) Paragraph (1) applies to a transferred employee 
        only while that employee remains employed by the Board.

Sec. 3628. Authorization and availability of appropriations

  (a) Authorization of Appropriations.--There is authorized to 
be appropriated $51,000,000 for each of fiscal years 2012, 
2013, 2014, 2015, 2016, 2017, and 2018 to carry out the 
functions of the Board.
  (b) Availability of Appropriations.--If the Recovery 
Accountability and Transparency Board has unobligated 
appropriations as of the effective date of this chapter, such 
appropriations shall remain available to the Board until 
September 30, 2015.

                   SUBCHAPTER IV--GENERAL PROVISIONS

Sec. 3641. Independence of Inspectors General

  Nothing in this chapter shall affect the independent 
authority of an inspector general to determine whether to 
conduct an audit or investigation.

Sec. 3642. Effective date

  This chapter takes effect on October 1, 2011.

Sec. 3643. Sunset

  This chapter shall cease to be in effect after September 30, 
2018.

           *       *       *       *       *       *       *


             SUBTITLE V--GENERAL ASSISTANCE ADMINISTRATION

Chapter                                                             Sec.
      Program Information...........................................6101
      Consolidated Federal Funds Report............................6201]
     * * * * * * *

             [CHAPTER 62--CONSOLIDATED FEDERAL FUNDS REPORT

[Sec.
[6201.  Definitions.
[6202.  Content, form, and data for report.
[6203.  Printing and distribution of reports and machine-readable 
          records.
[6204.  Delegation.
[6205.  Availability of information.
[6206.  Data consistency and uniformity of data elements.
[6207.  Authorization of appropriations.

[Sec. 6201. Definitions

  [As used in this chapter, the term--
          [(1) ``Director'' means the Director of the Office of 
        Management and Budget;
          [(2) ``State'' means any State, the Commonwealth of 
        Puerto Rico, the District of Columbia, Guam, American 
        Samoa, the Virgin Islands, the Government of the 
        Northern Mariana Islands, and the Trust Territory of 
        the Pacific Islands; and
          [(3) ``municipality'' means any subcounty unit of 
        general local government that received Federal 
        assistance in the fiscal year that is the subject of 
        the report.

[Sec. 6202. Content, form, and data for report

  [(a) For fiscal years 1986, 1987, 1988, 1989, and 1990, not 
later than 180 days after the end of each fiscal year, the 
Director shall prepare a Consolidated Federal Funds Report 
presenting the total amount of Federal funds that were 
obligated for expenditure or expended in each State, county or 
parish, congressional district, and municipality of the United 
States in appropriate general categories of Federal funds 
during the preceding fiscal year. To the extent practicable, 
such categories shall be consistently constituted from year to 
year. The report shall be in the form described in subsection 
(b) and shall be based on the data referred to in subsection 
(c).
  [(b) The Director shall include in each report required by 
subsection (a)--
          [(1) the total amount of Federal funds that were 
        reported obligated for expenditure in each State, 
        county or parish, congressional district, and 
        municipality of the United States in appropriate 
        general categories of Federal funds in the fiscal year 
        preceding the fiscal year in which the report is made; 
        or
          [(2) the total amount of Federal funds that were 
        reported actually expended in each State, county or 
        parish, congressional district, and municipality of the 
        United States in appropriate categories in the fiscal 
        year preceding the fiscal year in which the report is 
        made.
  [(c) The report required by subsection (a) shall be based on 
the data included in--
          [(1) the Federal assistance awards data system 
        established pursuant to section 6102a of this title;
          [(2) the Federal procurement data system established 
        pursuant to section 1122(a)(4) of title 41;
          [(3) the appropriate data files of the Office of 
        Personnel Management;
          [(4) the payroll, pension, and grants files of the 
        Office of the Secretary of Defense;
          [(5) the appropriate data files of the United States 
        Postal Service and the Postal Regulatory Commission;
          [(6) the data system used by the Bureau of the Census 
        to prepare the annual Federal aid to States report;
          [(7) the retirement and disability files of the 
        United States Coast Guard, the Tennessee Valley 
        Authority, the Commissioned Corps of the Public Health 
        Service, the Commissioned Corps of the National Oceanic 
        and Atmospheric Administration, and the Foreign 
        Service;
          [(8) the insurance claims files of the Federal 
        Emergency Management Agency and the Department of 
        Agriculture;
          [(9) the grants files of the Legal Services 
        Corporation;
          [(10) the excess earned income tax credit file of the 
        Internal Revenue Service;
          [(11) the appropriate data files of the National 
        Railroad Passenger Corporation; and
          [(12) the payroll file of the Federal Bureau of 
        Investigation.
  [(d) For the purposes of subsection (b), the general 
categories of Federal funds presented in each report required 
by subsection (a) shall include data with respect to grants, 
loans, purchases and contracts, cooperative agreements, direct 
Federal payments to individuals, pay of civilian employees of 
the Government, military pay, annuities, retirement pay, 
pensions, and disability compensation.

[Sec. 6203. Printing and distribution of reports and machine-readable 
                    records

  [(a)(1) The Director shall--
          [(A) prepare--
                  [(i) printed copies of each of the reports 
                required by this chapter; and
                  [(ii) machine-readable records of such 
                reports; and
          [(B) make the printed copies of the reports and the 
        machine-readable records available to the public for 
        purchase at a price fixed under subsection (b).
  [(2) The Director shall transmit free of charge one of each 
of the printed copies of the reports required by this chapter 
to--
          [(A) each Federal regional depository library;
          [(B) the Committees on Government Operations, the 
        Budget, and Appropriations of the House of 
        Representatives; and
          [(C) the Committees on Governmental Affairs, the 
        Budget, and Appropriations of the Senate.
  [(3) The Director shall also transmit promptly after the end 
of each calendar year, free of charge, one machine-readable 
record of the report required by section 6202 to the Committee 
on Rules and Administration of the Senate and to the Committee 
on House Oversight of the House of Representatives.
  [(4) Subject to subsection (b), the Director may, at his 
discretion, waive all or part of the fee required by subsection 
(a)(1)(B) of this section.
  [(b) In carrying out subsection (a)(1)(B), the Director 
shall, based on the estimates made under paragraphs (1) and (2) 
of this subsection, fix the price of each printed copy and each 
machine-readable record of the report so that the aggregate 
revenues obtained in each fiscal year under subsection (a) will 
cover as much as is feasible of the incremental costs incurred 
in making these reports and machine-readable records available 
for purchase by the public. In computing these costs the 
Director shall not consider the costs of the activities set 
forth in sections 6102a and 6205 of this title but shall 
consider--
          [(1) the cost of compiling the reports required by 
        this chapter; preparing the printed copies and machine-
        readable records under subsection (a); and distributing 
        the printed copies and the machine-readable records of 
        the report for each fiscal year; and
          [(2) the number of printed copies and the number of 
        machine-readable records of the report that will be 
        purchased.

[Sec. 6204. Delegation

  [In order to carry out sections 6202 and 6203 of this 
chapter, the Director may delegate to any authority of the 
executive branch of the Federal Government the responsibility 
for carrying out such sections. The Director shall oversee the 
activities of any authority to which responsibilities are 
delegated under this section and shall monitor the compliance 
of each authority with respect to the requirements set forth in 
section 6205.

[Sec. 6205. Availability of information

  [Each head of any authority of the Government having custody 
of the data files and systems referred to in section 6202(c)--
          [(1) shall make available to the Director (or other 
        authority to which the Director has delegated the 
        responsibility to carry out such section) the 
        information requested in the form designated; and
          [(2) is authorized to make available to the Director 
        (or such other authority) such administrative services, 
        equipment, personnel, and facilities (and funds 
        appropriated therefor) as the Director or such 
        authority requires to carry out such section.

[Sec. 6206. Data consistency and uniformity of data elements

  [The Director shall designate a single organizational unit to 
provide for data consistency and uniform reporting of data 
elements.

[Sec. 6207. Authorization of appropriations

  [There are authorized to be appropriated to carry out this 
chapter such sums as may be necessary for each of the fiscal 
years 1986, 1987, 1988, 1989, and 1990.]

           *       *       *       *       *       *       *

                              ----------                              


              SECTION 5314 OF TITLE 5, UNITED STATES CODE

Sec. 5314. Positions at level III

  Level III of the Executive Schedule applies to the following 
positions, for which the annual rate of basic pay shall be the 
rate determined with respect to such level under chapter 11 of 
title 2, as adjusted by section 5318 of this title:
        Solicitor General of the United States.

           *       *       *       *       *       *       *

        Chairperson of the Federal Accountability and Spending 
        Transparency Board.

           *       *       *       *       *       *       *

                              ----------                              


AMERICAN RECOVERY AND REINVESTMENT ACT OF 2009

           *       *       *       *       *       *       *


DIVISION A--APPROPRIATIONS PROVISIONS

           *       *       *       *       *       *       *


               TITLE XV--ACCOUNTABILITY AND TRANSPARENCY

SEC. 1501. DEFINITIONS.

  In this title:
          (1) * * *
          (2) Board.--The term ``Board'' means the [Recovery 
        Accountability and Transparency Board] Federal 
        Accountability and Spending Transparency Board 
        established in section 1521.

           *       *       *       *       *       *       *


       Subtitle B--Recovery Accountability and Transparency Board

[SEC. 1521. ESTABLISHMENT OF THE RECOVERY ACCOUNTABILITY AND 
                    TRANSPARENCY BOARD.

  [There is established the Recovery Accountability and 
Transparency Board to coordinate and conduct oversight of 
covered funds to prevent fraud, waste, and abuse.

[SEC. 1522. COMPOSITION OF BOARD.

  [(a) Chairperson.--
          [(1) Designation or appointment.--The President 
        shall--
                  [(A) designate the Deputy Director for 
                Management of the Office of Management and 
                Budget to serve as Chairperson of the Board;
                  [(B) designate another Federal officer who 
                was appointed by the President to a position 
                that required the advice and consent of the 
                Senate, to serve as Chairperson of the Board; 
                or
                  [(C) appoint an individual as the Chairperson 
                of the Board, by and with the advice and 
                consent of the Senate.
          [(2) Compensation.--
                  [(A) Designation of federal officer.--If the 
                President designates a Federal officer under 
                paragraph (1)(A) or (B) to serve as 
                Chairperson, that Federal officer may not 
                receive additional compensation for services 
                performed as Chairperson.
                  [(B) Appointment of non-federal officer.--If 
                the President appoints an individual as 
                Chairperson under paragraph (1)(C), that 
                individual shall be compensated at the rate of 
                basic pay prescribed for level IV of the 
                Executive Schedule under section 5315 of title 
                5, United States Code.
  [(b) Members.--The members of the Board shall include--
          [(1) the Inspectors General of the Departments of 
        Agriculture, Commerce, Education, Energy, Health and 
        Human Services, Homeland Security, Justice, 
        Transportation, Treasury, and the Treasury Inspector 
        General for Tax Administration; and
          [(2) any other Inspector General as designated by the 
        President from any agency that expends or obligates 
        covered funds.]

           *       *       *       *       *       *       *


SEC. 1525. EMPLOYMENT, PERSONNEL, AND RELATED AUTHORITIES.

  [(a) Employment and Personnel Authorities.--
          [(1) In general.--
                  [(A) Authorities.--Subject to paragraph (2), 
                the Board may exercise the authorities of 
                subsections (b) through (i) of section 3161 of 
                title 5, United States Code (without regard to 
                subsection (a) of that section).
                  [(B) Application.--For purposes of exercising 
                the authorities described under subparagraph 
                (A), the term ``Chairperson of the Board'' 
                shall be substituted for the term ``head of a 
                temporary organization''.
                  [(C) Consultation.--In exercising the 
                authorities described under subparagraph (A), 
                the Chairperson shall consult with members of 
                the Board.
          [(2) Employment authorities.--In exercising the 
        employment authorities under subsection (b) of section 
        3161 of title 5, United States Code, as provided under 
        paragraph (1) of this subsection--
                  [(A) paragraph (2) of subsection (b) of 
                section 3161 of that title (relating to periods 
                of appointments) shall not apply; and
                  [(B) no period of appointment may exceed the 
                date on which the Board terminates under 
                section 1530.]

           *       *       *       *       *       *       *


[SEC. 1529. AUTHORIZATION OF APPROPRIATIONS.

  [There are authorized to be appropriated such sums as 
necessary to carry out this subtitle.]

           *       *       *       *       *       *       *


   [Effective on October 1, 2013, pursuant to the amendment made by 
 section 203(b) of H.R. 2146, subtitle B of title XV of division A of 
the American Recovery and Reinvestment Act of 2009 (as amended by such 
                         section) is repealed.]

      [Subtitle B--Recovery Accountability and Transparency Board

[SEC. 1523. FUNCTIONS OF THE BOARD.

  [(a) Functions.--
          [(1) In general.--The Board shall coordinate and 
        conduct oversight of covered funds in order to prevent 
        fraud, waste, and abuse.
          [(2) Specific functions.--The functions of the Board 
        shall include--
                  [(A) reviewing whether the reporting of 
                contracts and grants using covered funds meets 
                applicable standards and specifies the purpose 
                of the contract or grant and measures of 
                performance;
                  [(B) reviewing whether competition 
                requirements applicable to contracts and grants 
                using covered funds have been satisfied;
                  [(C) auditing or reviewing covered funds to 
                determine whether wasteful spending, poor 
                contract or grant management, or other abuses 
                are occurring and referring matters it 
                considers appropriate for investigation to the 
                inspector general for the agency that disbursed 
                the covered funds;
                  [(D) reviewing whether there are sufficient 
                qualified acquisition and grant personnel 
                overseeing covered funds;
                  [(E) reviewing whether personnel whose duties 
                involve acquisitions or grants made with 
                covered funds receive adequate training; and
                  [(F) reviewing whether there are appropriate 
                mechanisms for interagency collaboration 
                relating to covered funds, including 
                coordinating and collaborating to the extent 
                practicable with the Inspectors General Council 
                on Integrity and Efficiency established by the 
                Inspector General Reform Act of 2008 (Public 
                Law 110-409).
  [(b) Reports.--
          [(1) Flash and other reports.--The Board shall submit 
        to the President and Congress, including the Committees 
        on Appropriations of the Senate and House of 
        Representatives, reports, to be known as ``flash 
        reports'', on potential management and funding problems 
        that require immediate attention. The Board also shall 
        submit to Congress such other reports as the Board 
        considers appropriate on the use and benefits of funds 
        made available in this Act.
          [(2) Quarterly reports.--The Board shall submit 
        quarterly reports to the President and Congress, 
        including the Committees on Appropriations of the 
        Senate and House of Representatives, summarizing the 
        findings of the Board and the findings of inspectors 
        general of agencies. The Board may submit additional 
        reports as appropriate.
          [(3) Annual reports.--The Board shall submit annual 
        reports to the President and Congress, including the 
        Committees on Appropriations of the Senate and House of 
        Representatives, consolidating applicable quarterly 
        reports on the use of covered funds.
          [(4) Public availability.--
                  [(A) In general.--All reports submitted under 
                this subsection shall be made publicly 
                available and posted on the website established 
                by section 1526.
                  [(B) Redactions.--Any portion of a report 
                submitted under this subsection may be redacted 
                when made publicly available, if that portion 
                would disclose information that is not subject 
                to disclosure under sections 552 and 552a of 
                title 5, United States Code.
  [(c) Recommendations.--
          [(1) In general.--The Board shall make 
        recommendations to agencies on measures to prevent 
        fraud, waste, and abuse relating to covered funds.
          [(2) Responsive reports.--Not later than 30 days 
        after receipt of a recommendation under paragraph (1), 
        an agency shall submit a report to the President, the 
        congressional committees of jurisdiction, including the 
        Committees on Appropriations of the Senate and House of 
        Representatives, and the Board on--
                  [(A) whether the agency agrees or disagrees 
                with the recommendations; and
                  [(B) any actions the agency will take to 
                implement the recommendations.

[SEC. 1524. POWERS OF THE BOARD.

  [(a) In General.--The Board shall conduct audits and reviews 
of spending of covered funds and coordinate on such activities 
with the inspectors general of the relevant agency to avoid 
duplication and overlap of work.
  [(b) Audits and Reviews.--The Board may--
          [(1) conduct its own independent audits and reviews 
        relating to covered funds; and
          [(2) collaborate on audits and reviews relating to 
        covered funds with any inspector general of an agency.
  [(c) Authorities.--
          [(1) Audits and reviews.--In conducting audits and 
        reviews, the Board shall have the authorities provided 
        under section 6 of the Inspector General Act of 1978 (5 
        U.S.C. App.). Additionally, the Board may issue 
        subpoenas to compel the testimony of persons who are 
        not Federal officers or employees and may enforce such 
        subpoenas in the same manner as provided for inspector 
        general subpoenas under section 6 of the Inspector 
        General Act of 1978 (5 U.S.C. App.).
          [(2) Standards and guidelines.--The Board shall carry 
        out the powers under subsections (a) and (b) in 
        accordance with section 4(b)(1) of the Inspector 
        General Act of 1978 (5 U.S.C. App.).
  [(d) Public Hearings.--The Board may hold public hearings and 
Board personnel may conduct necessary inquiries. The head of 
each agency shall make all officers and employees of that 
agency available to provide testimony to the Board and Board 
personnel. The Board may issue subpoenas to compel the 
testimony of persons who are not Federal officers or employees 
at such public hearings. Any such subpoenas may be enforced in 
the same manner as provided for inspector general subpoenas 
under section 6 of the Inspector General Act of 1978 (5 U.S.C. 
App.).
  [(e) Contracts.--The Board may enter into contracts to enable 
the Board to discharge its duties under this subtitle, 
including contracts and other arrangements for audits, studies, 
analyses, and other services with public agencies and with 
private persons, and make such payments as may be necessary to 
carry out the duties of the Board.
  [(f) Transfer of Funds.--The Board may transfer funds 
appropriated to the Board for expenses to support 
administrative support services and audits, reviews, or other 
activities related to oversight by the Board of covered funds 
to any office of inspector general, the Office of Management 
and Budget, the General Services Administration, and the Panel.

[SEC. 1525. EMPLOYMENT, PERSONNEL, AND RELATED AUTHORITIES.

  [(b) Information and Assistance.--
          [(1) In general.--Upon request of the Board for 
        information or assistance from any agency or other 
        entity of the Federal Government, the head of such 
        entity shall, insofar as is practicable and not in 
        contravention of any existing law, furnish such 
        information or assistance to the Board, or an 
        authorized designee.
          [(2) Report of refusals.--Whenever information or 
        assistance requested by the Board is, in the judgment 
        of the Board, unreasonably refused or not provided, the 
        Board shall report the circumstances to the 
        congressional committees of jurisdiction, including the 
        Committees on Appropriations of the Senate and House of 
        Representatives, without delay.
  [(c) Administrative Support.--The General Services 
Administration shall provide the Board with administrative 
support services, including the provision of office space and 
facilities.

[SEC. 1526. BOARD WEBSITE.

  [(a) Establishment.--The Board shall establish and maintain, 
no later than 30 days after enactment of this Act, a user-
friendly, public-facing website to foster greater 
accountability and transparency in the use of covered funds.
  [(b) Purpose.--The website established and maintained under 
subsection (a) shall be a portal or gateway to key information 
relating to this Act and provide connections to other 
Government websites with related information.
  [(c) Content and Function.--In establishing the website 
established and maintained under subsection (a), the Board 
shall ensure the following:
          [(1) The website shall provide materials explaining 
        what this Act means for citizens. The materials shall 
        be easy to understand and regularly updated.
          [(2) The website shall provide accountability 
        information, including findings from audits, inspectors 
        general, and the Government Accountability Office.
          [(3) The website shall provide data on relevant 
        economic, financial, grant, and contract information in 
        user-friendly visual presentations to enhance public 
        awareness of the use of covered funds.
          [(4) The website shall provide detailed data on 
        contracts awarded by the Federal Government that expend 
        covered funds, including information about the 
        competitiveness of the contracting process, information 
        about the process that was used for the award of 
        contracts, and for contracts over $500,000 a summary of 
        the contract.
          [(5) The website shall include printable reports on 
        covered funds obligated by month to each State and 
        congressional district.
          [(6) The website shall provide a means for the public 
        to give feedback on the performance of contracts that 
        expend covered funds.
          [(7) The website shall include detailed information 
        on Federal Government contracts and grants that expend 
        covered funds, to include the data elements required to 
        comply with the Federal Funding Accountability and 
        Transparency Act of 2006 (Public Law 109-282), allowing 
        aggregate reporting on awards below $25,000 or to 
        individuals, as prescribed by the Director of the 
        Office of Management and Budget.
          [(8) The website shall provide a link to estimates of 
        the jobs sustained or created by the Act.
          [(9) The website shall provide a link to information 
        about announcements of grant competitions and 
        solicitations for contracts to be awarded.
          [(10) The website shall include appropriate links to 
        other government websites with information concerning 
        covered funds, including Federal agency and State 
        websites.
          [(11) The website shall include a plan from each 
        Federal agency for using funds made available in this 
        Act to the agency.
          [(12) The website shall provide information on 
        Federal allocations of formula grants and awards of 
        competitive grants using covered funds.
          [(13) The website shall provide information on 
        Federal allocations of mandatory and other entitlement 
        programs by State, county, or other appropriate 
        geographical unit.
          [(14) To the extent practical, the website shall 
        provide, organized by the location of the job 
        opportunities involved, links to and information about 
        how to access job opportunities, including, if 
        possible, links to or information about local 
        employment agencies, job banks operated by State 
        workforce agencies, the Department of Labor's 
        CareerOneStop website, State, local and other public 
        agencies receiving Federal funding, and private firms 
        contracted to perform work with Federal funding, in 
        order to direct job seekers to job opportunities 
        created by this Act.
          [(15) The website shall be enhanced and updated as 
        necessary to carry out the purposes of this subtitle.
  [(d) Waiver.--The Board may exclude posting contractual or 
other information on the website on a case-by-case basis when 
necessary to protect national security or to protect 
information that is not subject to disclosure under sections 
552 and 552a of title 5, United States Code.

[SEC. 1527. INDEPENDENCE OF INSPECTORS GENERAL.

  [(a) Independent Authority.--Nothing in this subtitle shall 
affect the independent authority of an inspector general to 
determine whether to conduct an audit or investigation of 
covered funds.
  [(b) Requests by Board.--If the Board requests that an 
inspector general conduct or refrain from conducting an audit 
or investigation and the inspector general rejects the request 
in whole or in part, the inspector general shall, not later 
than 30 days after rejecting the request, submit a report to 
the Board, the head of the applicable agency, and the 
congressional committees of jurisdiction, including the 
Committees on Appropriations of the Senate and House of 
Representatives. The report shall state the reasons that the 
inspector general has rejected the request in whole or in part. 
The inspector general's decision shall be final.

[SEC. 1528. COORDINATION WITH THE COMPTROLLER GENERAL AND STATE 
                    AUDITORS.

  [The Board shall coordinate its oversight activities with the 
Comptroller General of the United States and State auditors.

[SEC. 1530. TERMINATION OF THE BOARD.

  [The Board shall terminate on September 30, 2013.]

           *       *       *       *       *       *       *

                              ----------                              


              SECTION 3518 OF TITLE 44, UNITED STATES CODE

Sec. 3518. Effect on existing laws and regulations

  (a) * * *

           *       *       *       *       *       *       *

  (c)(1) Except as provided in [paragraph (2)] paragraph (3), 
this subchapter shall not apply to the collection of 
information--
          (A) * * *

           *       *       *       *       *       *       *

          (2) Notwithstanding paragraph (3), this subchapter 
        shall not apply to the collection of information during 
        the conduct of any audit, investigation, inspection, 
        evaluation, or other review conducted by the Federal 
        Accountability and Spending Transparency Board, the 
        Council of Inspectors General on Integrity and 
        Efficiency, or any Federal office of Inspector General, 
        including any office of Special Inspector General.
  [(2)] (3) This subchapter applies to the collection of 
information during the conduct of general investigations (other 
than information collected in an antitrust investigation to the 
extent provided in subparagraph (C) of paragraph (1)) 
undertaken with reference to a category of individuals or 
entities such as a class of licensees or an entire industry.

           *       *       *       *       *       *       *

                              ----------                              


             SECTION 6 OF THE INSPECTOR GENERAL ACT OF 1978

                  AUTHORITY; ADMINISTRATION PROVISIONS

  Sec. 6. (a) In addition to the authority otherwise provided 
by this Act, each Inspector General, in carrying out the 
provisions of this Act, is authorized--
          (1) * * *

           *       *       *       *       *       *       *

          (8) to obtain services as authorized by section 3109 
        of title 5, United States Code, at daily rates not to 
        exceed the equivalent rate prescribed for grade GS-18 
        of the General Schedule by section 5332 of title 5, 
        United States Code; [and]
          (9) notwithstanding subsections (o), (p), (q), (r), 
        and (u) of section 552a of title 5, United States Code, 
        to compare, through a matching program (as defined in 
        such section), any Federal records with other Federal 
        or non-Federal records, while conducting an audit, 
        investigation, or inspection authorized under this Act 
        to identify weaknesses that may lead to fraud, waste, 
        or abuse and to detect improper payments and fraud; and
          [(9)] (10)   to the extent and in such amounts as may 
        be provided in advance by appropriations Acts, to enter 
        into contracts and other arrangements for audits, 
        studies, analyses, and other services with public 
        agencies and with private persons, and to make such 
        payments as may be necessary to carry out the 
        provisions of this Act.

           *       *       *       *       *       *       *

                              ----------                              


      FEDERAL FUNDING ACCOUNTABILITY AND TRANSPARENCY ACT OF 2006

[SECTION 1. SHORT TITLE.

  [This Act may be cited as the ``Federal Funding 
Accountability and Transparency Act of 2006''.

[SEC. 2. FULL DISCLOSURE OF ENTITIES RECEIVING FEDERAL FUNDING.

  [(a) Definitions.--In this section:
          [(1) Entity.--The term ``entity''--
                  [(A) includes, whether for profit or 
                nonprofit--
                          [(i) a corporation;
                          [(ii) an association;
                          [(iii) a partnership;
                          [(iv) a limited liability company;
                          [(v) a limited liability partnership;
                          [(vi) a sole proprietorship;
                          [(vii) any other legal business 
                        entity;
                          [(viii) any other grantee or 
                        contractor that is not excluded by 
                        subparagraph (B) or (C); and
                          [(ix) any State or locality;
                  [(B) on and after January 1, 2009, includes 
                any subcontractor or subgrantee; and
                  [(C) does not include--
                          [(i) an individual recipient of 
                        Federal assistance; or
                          [(ii) a Federal employee.
          [(2) Federal award.--The term ``Federal award''--
                  [(A) means Federal financial assistance and 
                expenditures that--
                          [(i) include grants, subgrants, 
                        loans, awards, cooperative agreements, 
                        and other forms of financial 
                        assistance;
                          [(ii) include contracts, 
                        subcontracts, purchase orders, task 
                        orders, and delivery orders;
                  [(B) does not include individual transactions 
                below $25,000; and
                  [(C) before October 1, 2008, does not include 
                credit card transactions.
          [(3) Searchable website.--The term ``searchable 
        website'' means a website that allows the public to--
                  [(A) search and aggregate Federal funding by 
                any element required by subsection (b)(1);
                  [(B) ascertain through a single search the 
                total amount of Federal funding awarded to an 
                entity by a Federal award described in 
                paragraph (2)(A)(i), by fiscal year;
                  [(C) ascertain through a single search the 
                total amount of Federal funding awarded to an 
                entity by a Federal award described in 
                paragraph (2)(A)(ii), by fiscal year; and
                  [(D) download data included in subparagraph 
                (A) included in the outcome from searches.
  [(b) In General.--
          [(1) Website.--Not later than January 1, 2008, the 
        Office of Management and Budget shall, in accordance 
        with this section, section 204 of the E-Government Act 
        of 2002 (Public Law 107-347; 44 U.S.C. 3501 note), and 
        the Office of Federal Procurement Policy Act (41 U.S.C. 
        403 et seq.), ensure the existence and operation of a 
        single searchable website, accessible by the public at 
        no cost to access, that includes for each Federal 
        award--
                  [(A) the name of the entity receiving the 
                award;
                  [(B) the amount of the award;
                  [(C) information on the award including 
                transaction type, funding agency, the North 
                American Industry Classification System code or 
                Catalog of Federal Domestic Assistance number 
                (where applicable), program source, and an 
                award title descriptive of the purpose of each 
                funding action;
                  [(D) the location of the entity receiving the 
                award and the primary location of performance 
                under the award, including the city, State, 
                congressional district, and country;
                  [(E) a unique identifier of the entity 
                receiving the award and of the parent entity of 
                the recipient, should the entity be owned by 
                another entity;
                  [(F) the names and total compensation of the 
                five most highly compensated officers of the 
                entity if--
                          [(i) the entity in the preceding 
                        fiscal year received--
                                  [(I) 80 percent or more of 
                                its annual gross revenues in 
                                Federal awards; and
                                  [(II) $25,000,000 or more in 
                                annual gross revenues from 
                                Federal awards; and
                          [(ii) the public does not have access 
                        to information about the compensation 
                        of the senior executives of the entity 
                        through periodic reports filed under 
                        section 13(a) or 15(d) of the 
                        Securities Exchange Act of 1934 (15 
                        U.S.C. 78m(a), 78o(d)) or section 6104 
                        of the Internal Revenue Code of 1986.
                  [(G) any other relevant information specified 
                by the Office of Management and Budget.
          [(2) Scope of data.--The website shall include data 
        for fiscal year 2007, and each fiscal year thereafter.
          [(3) Designation of agencies.--The Director of the 
        Office of Management and Budget is authorized to 
        designate one or more Federal agencies to participate 
        in the development, establishment, operation, and 
        support of the single website. In the initial 
        designation, or in subsequent instructions and 
        guidance, the Director may specify the scope of the 
        responsibilities of each such agency.
          [(4) Agency responsibilities.--Federal agencies shall 
        comply with the instructions and guidance issued by the 
        Director of the Office of Management and Budget under 
        paragraph (3), and shall provide appropriate assistance 
        to the Director upon request, so as to assist the 
        Director in ensuring the existence and operation of the 
        single website.
  [(c) Website.--The website established under this section--
          [(1) may use as the source of its data the Federal 
        Procurement Data System, Federal Assistance Award Data 
        System, and Grants.gov, if all of these data sources 
        are searchable through the website and can be accessed 
        in a search on the website required by this Act, 
        provided that the user may--
                  [(A) specify such search shall be confined to 
                Federal contracts and subcontracts;
                  [(B) specify such search shall be confined to 
                include grants, subgrants, loans, awards, 
                cooperative agreements, and other forms of 
                financial assistance;
          [(2) shall not be considered in compliance if it 
        hyperlinks to the Federal Procurement Data System 
        website, Federal Assistance Award Data System website, 
        Grants.gov website, or other existing websites, so that 
        the information elements required by subsection (b)(1) 
        cannot be searched electronically by field in a single 
        search;
          [(3) shall provide an opportunity for the public to 
        provide input about the utility of the site and 
        recommendations for improvements;
          [(4) shall be updated not later than 30 days after 
        the award of any Federal award requiring a posting; and
          [(5) shall provide for separate searches for Federal 
        awards described in subsection (a) to distinguish 
        between the Federal awards described in subsection 
        (a)(2)(A)(i) and those described in subsection 
        (a)(2)(A)(ii).
  [(d) Subaward Data.--
          [(1) Pilot program.--
                  [(A) In general.--Not later than July 1, 
                2007, the Director of the Office of Management 
                and Budget shall commence a pilot program to--
                          [(i) test the collection and 
                        accession of data about subgrants and 
                        subcontracts; and
                          [(ii) determine how to implement a 
                        subaward reporting program across the 
                        Federal Government, including--
                                  [(I) a reporting system under 
                                which the entity issuing a 
                                subgrant or subcontract is 
                                responsible for fulfilling the 
                                subaward reporting requirement; 
                                and
                                  [(II) a mechanism for 
                                collecting and incorporating 
                                agency and public feedback on 
                                the design and utility of the 
                                website.
                  [(B) Termination.--The pilot program under 
                subparagraph (A) shall terminate not later than 
                January 1, 2009.
          [(2) Reporting of subawards.--
                  [(A) In general.--Based on the pilot program 
                conducted under paragraph (1), and, except as 
                provided in subparagraph (B), not later than 
                January 1, 2009, the Director of the Office of 
                Management and Budget--
                          [(i) shall ensure that data regarding 
                        subawards are disclosed in the same 
                        manner as data regarding other Federal 
                        awards, as required by this Act; and
                          [(ii) shall ensure that the method 
                        for collecting and distributing data 
                        about subawards under clause (i)--
                                  [(I) minimizes burdens 
                                imposed on Federal award 
                                recipients and subaward 
                                recipients;
                                  [(II) allows Federal award 
                                recipients and subaward 
                                recipients to allocate 
                                reasonable costs for the 
                                collection and reporting of 
                                subaward data as indirect 
                                costs; and
                                  [(III) establishes cost-
                                effective requirements for 
                                collecting subaward data under 
                                block grants, formula grants, 
                                and other types of assistance 
                                to State and local governments.
                  [(B) Extension of deadline.--For subaward 
                recipients that receive Federal funds through 
                State, local, or tribal governments, the 
                Director of the Office of Management and Budget 
                may extend the deadline for ensuring that data 
                regarding such subawards are disclosed in the 
                same manner as data regarding other Federal 
                awards for a period not to exceed 18 months, if 
                the Director determines that compliance would 
                impose an undue burden on the subaward 
                recipient.
  [(e) Exception.--Any entity that demonstrates to the Director 
of the Office of Management and Budget that the gross income, 
from all sources, for such entity did not exceed $300,000 in 
the previous tax year of such entity shall be exempt from the 
requirement to report subawards under subsection (d), until the 
Director determines that the imposition of such reporting 
requirements will not cause an undue burden on such entities.
  [(f) Construction.--Nothing in this Act shall prohibit the 
Office of Management and Budget from including through the 
website established under this section access to data that is 
publicly available in any other Federal database.
  [(g) Report.--
          [(1) In general.--The Director of the Office of 
        Management and Budget shall submit to the Committee on 
        Homeland Security and Governmental Affairs of the 
        Senate and the Committee on Government Reform of the 
        House of Representatives an annual report regarding the 
        implementation of the website established under this 
        section.
          [(2) Contents.--Each report submitted under paragraph 
        (1) shall include--
                  [(A) data regarding the usage and public 
                feedback on the utility of the site (including 
                recommendations for improving data quality and 
                collection);
                  [(B) an assessment of the reporting burden 
                placed on Federal award and subaward 
                recipients; and
                  [(C) an explanation of any extension of the 
                subaward reporting deadline under subsection 
                (d)(2)(B), if applicable.
          [(3) Publication.--The Director of the Office of 
        Management and Budget shall make each report submitted 
        under paragraph (1) publicly available on the website 
        established under this section.

[SEC. 3. CLASSIFIED INFORMATION.

  [Nothing in this Act shall require the disclosure of 
classified information.

[SEC. 4. GOVERNMENT ACCOUNTABILITY OFFICE REPORTING REQUIREMENT.

  [Not later than January 1, 2010, the Comptroller General 
shall submit to Congress a report on compliance with this Act.]

                            ADDITIONAL VIEWS

    I support H.R. 2146, the Digital Accountability and 
Transparency Act, and I am encouraged that our Committee has 
reported it favorably. Since the beginning of this Congress, I 
have stated repeatedly that increasing transparency and open 
government should not be a partisan issue. That is why I 
cosponsored H.R. 2146.
    I am also pleased that the bill as reported includes the 
GAO Improvement Act, which I introduced as a provision of H.R. 
1144, the Transparency and Openness in Government Act.
    Protecting taxpayers' hard-earned money from waste, fraud, 
and abuse is one of the most important issues we deal with on 
this Committee. In 2009, Congress passed the American Recovery 
and Reinvestment Act to promote job creation, economic 
activity, and long-term growth.\1\ As part of the Recovery Act, 
we put in place some of the strongest transparency and 
accountability measures ever enacted. For example, we created 
the Recovery Accountability and Transparency Board (RAT Board), 
which has improved the government's ability to track federal 
spending. The Chairman of the RAT Board, Earl Devaney, 
testified that the Recovery Act has had historically low levels 
of waste, fraud, and abuse. In his testimony, Mr. Devaney 
called this enhanced transparency ``the force-multiplier that 
drives accountability.''\2\
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    \1\Pub. L. No. 111-5 (2009).
    \2\House Committee on Oversight and Government Reform, Testimony of 
Earl Devany, Chairman, Recovery Accountability and Transparency Board, 
Hearing on Achieving Transparency and Accountability in Federal 
Spending (June 14, 2011).
---------------------------------------------------------------------------
    On June 13, President Obama signed an Executive Order that 
took the model of the RAT Board and extended it across the 
federal government. The President's Executive Order established 
a new Government Accountability and Transparency Board (GAT 
Board) to provide strategic direction for enhancing 
transparency and eliminating waste, fraud, and abuse in 
programs across the entire federal government.\3\
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    \3\Exec. Order No.13576, Delivering an Efficient, Effective, and 
Accountable Government (June 13, 2011).
---------------------------------------------------------------------------
    H.R. 2146 would establish a new Federal Accountability and 
Spending Transparency Board (FAST Board) that would be 
authorized to set government-wide data standards and coordinate 
oversight of federal funds to prevent waste, fraud, and abuse. 
The creation of this Board offers significant potential to 
build on our successes to date and to enhance efforts to 
minimize waste, fraud, and abuse across the entire government.
    I do have several concerns with the bill as reported by the 
Committee.
    First, the bill would provide the Chair of the FAST Board 
with the power to compel the testimony of any person in 
connection with any investigation or audit conducted by the 
Board. There is no court or grand jury supervision of the 
testimonial subpoena provision, and no safeguards to protect 
the civil liberties of those compelled to provide testimony. As 
Chairman Devaney has testified, he believes this authority is 
unnecessary. Although the RAT Board had the authority to issue 
testimonial subpoenas in connection with Recovery Act 
oversight, it did not encounter a single circumstance when 
compulsory process was needed. During Committee consideration, 
we took a significant step in the right direction by requiring 
a vote of the Board prior to the issuance of a subpoena, but I 
believe additional safeguards are needed to help protect the 
rights and liberties of Americans.
    I am also concerned about the process for selecting a Chair 
for the new Board. The bill would require the establishment of 
a commission to select the Chair that appears to be modeled on 
the current statutory appointment mechanism for the Comptroller 
General. That process has resulted in lengthy vacancies, 
including the most recent vacancy of nearly three years from 
March 2008 to December 2010.
    I am also concerned about the virtually unprecedented 
authorities that would be given to the Board under the DATA 
Act. As currently drafted, the DATA Act would grant the new 
Board broad authority to conduct rulemakings, audit and 
investigate all federal spending, and issue binding guidance to 
all federal agencies and recipients of federal funds.
    The Office of Management and Budget (OMB) is the 
implementation and enforcement arm of government-wide policy. 
OMB manages agency performance, federal procurement, financial 
management, and information policy and technology. In this 
capacity, OMB issued implementing guidance for the Recovery Act 
and updated guidance several times over the next year and half 
to improve compliance, recipient reporting, and data quality. 
It is clear from the success of the Recovery Act that this 
model worked. The new Board should designate common data 
elements and data reporting standards, but OMB, working in 
consultation with the Board, should issue implementing 
guidance.
    Finally, I also have concerns with the bill's full-scale 
repeal of the Federal Funding Accountability and Transparency 
Act, the bill's seven year sunset provision, and the financial 
burden the measure could have on state and local governments.
    During Committee consideration of the bill, Chairman Issa 
assured the Committee that ``I completely agree that each of 
these are areas that we can work together on improvement.''\4\ 
I look forward to working with the Chairman to further improve 
H.R. 2146 before bringing the bill to the floor.
---------------------------------------------------------------------------
    \4\House Committee on Oversight and Government Reform, Statement of 
Chairman Issa, Business Meeting on H.R. 2146, the DATA Act (June 22, 
2011).
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                                                Elijah E. Cummings.

                                  
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