[Senate Report 114-71]
[From the U.S. Government Publishing Office]


                                                       Calendar No. 127

114th Congress                                                 Report
 1st Session                     SENATE                        114-71                                                                 
_______________________________________________________________________
                  
.                                                      

                      TAXPAYERS RIGHT-TO-KNOW ACT

                               __________

                              R E P O R T

                                 of the

                   COMMITTEE ON HOMELAND SECURITY AND

                          GOVERNMENTAL AFFAIRS

                          UNITED STATES SENATE

                              to accompany

                                 S. 282

  TO PROVIDE TAXPAYERS WITH AN ANNUAL REPORT DISCLOSING THE COST AND 
PERFORMANCE OF GOVERNMENT PROGRAMS AND AREAS OF DUPLICATION AMONG THEM, 
                         AND FOR OTHER PURPOSES




                 June 24, 2015.--Ordered to be printed
        COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

                    RON JOHNSON, Wisconsin, Chairman
JOHN McCAIN, Arizona                 THOMAS R. CARPER, Delaware
ROB PORTMAN, Ohio                    CLAIRE McCASKILL, Missouri
RAND PAUL, Kentucky                  JON TESTER, Montana
JAMES LANKFORD, Oklahoma             TAMMY BALDWIN, Wisconsin
MICHAEL B. ENZI, Wyoming             HEIDI HEITKAMP, North Dakota
KELLY AYOTTE, New Hampshire          CORY A. BOOKER, New Jersey
JONI ERNST, Iowa                     GARY C. PETERS, Michigan
BEN SASSE, Nebraska

                    Keith B. Ashdown, Staff Director
                  Christopher R. Hixon, Chief Counsel
       Patrick J. Bailey, Chief Counsel for Governmental Affairs
Gabrielle D'Adamo Singer, Deputy Chief Counsel for Governmental Affairs
            Sean C. Casey, Senior Professional Staff Member
              Gabrielle A. Batkin, Minority Staff Director
           John P. Kilvington, Minority Deputy Staff Director
               Mary Beth Schultz, Minority Chief Counsel
         Brian F. Papp, Jr., Minority Professional Staff Member
                     Laura W. Kilbride, Chief Clerk
                            C O N T E N T S

                                                                   Page
  I. Purpose and Summary..............................................1
 II. Background and Need for the Legislation..........................1
III. Legislative History..............................................4
 IV. Section-by-Section Analysis......................................5
  V. Evaluation of Regulatory Impact..................................6
 VI. Congressional Budget Office Cost Estimate........................6
VII. Changes in Existing Law Made by the Bill, as Reported............8
                                                       Calendar No. 127
114th Congress                                                   Report
                                 SENATE
 1st Session                                                     114-71

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



 
                      TAXPAYERS RIGHT-TO-KNOW ACT

                                _______
                                

                 June 24, 2015.--Ordered to be printed

                                _______
                                

 Mr. Johnson, from the Committee on Homeland Security and Governmental 
                    Affairs, submitted the following

                              R E P O R T

                         [To accompany S. 282]

    The Committee on Homeland Security and Governmental 
Affairs, to which was referred the bill (S. 282), to provide 
taxpayers with an annual report disclosing the cost and 
performance of government programs and areas of duplication 
among them, and for other purposes, having considered the same, 
reports favorably thereon with an amendment in the nature of a 
substitute and recommends that the bill, as amended, do pass.

                         I. Purpose and Summary

    The purpose of S. 282, the Taxpayers Right-To-Know Act of 
2015, is to provide the public with better and more useful 
information on the breadth, cost, and performance of programs 
administered by the federal government. It does so by refining 
existing requirements under the Government Performance and 
Results Modernization Act for agencies to create, update, and 
make public an inventory of their programs. Specifically, by 
providing a uniform definition of the term ``program,'' better 
detailing the information agencies must provide, and requiring 
the inclusion of financial and performance data about programs, 
S. 282 will give the American taxpayers a much better sense of 
the programs they are paying for and how those programs are 
performing.

              II. Background and the Need for Legislation

    Over twenty years ago, Congress passed the Government 
Performance and Results Act (GPRA) (P.L. 103-62), a law 
premised on the belief that the regular and systemic 
measurement and reporting of how government programs are 
working will help those programs work better.\1\
---------------------------------------------------------------------------
    \1\See U.S. Senate Committee on Governmental Affairs, Government 
Performance and Results Act, 1993 (S. 20), Together with Dissenting and 
Separate Views, (103 S. Rpt. 103-58), p. 2. The Committee on 
Governmental Affairs is the former name of this Committee.
---------------------------------------------------------------------------
    GPRA required agencies to take a number of steps to better 
plan and budget for their activities. It also required agencies 
to provide information about that planning and budgeting, so 
that Congress had the data it needed when considering changes 
to, or authorizing spending on, federal programs.\2\ GPRA 
implementation, combined with other statutory efforts in the 
1990s addressing long-standing management problems,\3\ has 
provided a framework for developing and integrating information 
about agencies' strategic priorities, the results-oriented 
performance goals that flow from those priorities, performance 
data showing the level of achievement of those goals, and the 
relationship of reliable and audited financial information and 
information technology investments to the achievement of those 
goals.\4\
---------------------------------------------------------------------------
    \2\31 U.S.C. Sec. 1101 note, P.L. 103-62 Sec. 2(a)(3) and 2(b)(5).
    \3\This includes the Chief Financial Officers Act of 1990 (P.L. 
111-204), as amended by the Government Management Reform Act of 1994 
(P.L. 103-356), and information technology reform legislation, 
including the Paperwork Reduction Act of 1995 (P.L. 104-13) and the 
Clinger-Cohen Act of 1996 (P.L. 104-106).
    \4\Government Accountability Office, Results-Oriented Government: 
GPRA Has Established a Solid Foundation for Achieving Greater Results, 
GAO-04-38, 25 (Mar. 10, 2004).
---------------------------------------------------------------------------
    GPRA has led to some improvements in the federal 
government's performance, but the implementation of GPRA has 
also shown that the law's mandates need refinement. For 
example, in 2010, Congress passed the Government Performance 
and Results Modernization Act (GPRA Modernization Act).\5\ The 
GPRA Modernization Act required the Office of Management and 
Budget (OMB) to provide government-wide priority goals, 
required increased frequency and enhanced quality of agency 
reporting, and required improved transparency of performance 
reporting.\6\ Additionally, the GPRA Modernization Act required 
OMB to publish information about programs identified by 
agencies.\7\ This last provision required agencies to describe 
the purposes of programs meeting OMB's inventory criteria, 
explain how those programs contribute to the mission and goals 
of the agency, and report the amount the program cost for the 
current and two previous fiscal years.\8\
---------------------------------------------------------------------------
    \5\P.L. 111-352.
    \6\31 U.S.C. Sec. 1115 (a)-(b), P.L. 111-352.
    \7\31 U.S.C. Sec. 1122 (a).
    \8\Id.
---------------------------------------------------------------------------
    The goal of the GPRA Modernization Act's program inventory 
requirement was to facilitate coordination across agencies and 
programs by making it easier for federal agencies and Congress 
to find programs seeking to serve a shared goal. A program list 
with detailed performance and financial information also has 
the potential to assist Congress in comparing similar programs 
across different agencies and assessing whether there is 
duplication, overlap, fragmentation, or inefficiencies within 
government programs. As the Government Accountability Office 
(GAO) noted in its first annual report on duplication in 2010, 
``needed information on program performance is not readily 
available; the level of funding in agency budgets devoted to 
overlapping or fragmented programs is not clear; and the 
implementation costs that might be associated with program 
consolidations or terminations, among other variables, are 
difficult to predict.''\9\ Reviewing 44 duplicative employment 
training programs in that same report, GAO explained that ``the 
extent to which individuals receive the same services from 
these programs is unknown due to program data 
limitations.''\10\
---------------------------------------------------------------------------
    \9\Government Accountability Office, Opportunities to Reduce 
Potential Duplication in Government Programs, Save Tax Dollars, and 
Enhance Revenue, GAO-11-318SP (Washington, D.C.: March, 2011) p. 3.
    \10\Id.
---------------------------------------------------------------------------
    The first program inventory was published in May 2013 on 
www.performance.gov, a website established by OMB.\11\ GAO 
immediately expressed concern that the program inventory did 
not meet the requirements of the GPRA Modernization Act and 
that the inventory therefore would not enable Congress to 
compare similar programs government-wide. In testimony before 
this Committee, the Comptroller General of the United States, 
Gene Dodaro, reported that GAO's preliminary review of the 
inventories yielded concerns about the usefulness of the 
information being developed and the extent to which it would 
assist executive branch and congressional efforts to identify 
and address fragmentation, overlap, and duplication.\12\ Among 
the problems identified by GAO were OMB's guidance for 
developing the inventories, which allowed agencies flexibility 
to define their programs in various ways, including by 
outcomes, customers, products/services, organization structure, 
and budget structure. As a result, agencies--and even the 
components within an agency--took different approaches to 
define their programs. The variation in how agencies defined 
their programs limited comparability among like programs. 
Additionally, federal budget and cost information was not 
available for all programs.
---------------------------------------------------------------------------
    \11\Office of Management and Budget, OMB Circular No. A-11, Section 
280--Federal Program Inventory (2014), available at https://
www.whitehouse.gov/sites/default/files/omb/assets/a11_current_year/
s280.pdf.
    \12\Statement of Gene Dodaro (Comptroller General of the United 
States), Hearing before the Senate Committee on Homeland Security and 
Governmental Affairs, Management Matters: Creating a 21st Century 
Government, GAO-14-436T, 7 (Mar. 12, 2014).
---------------------------------------------------------------------------
    Instead of requiring OMB to provide agencies with guidance 
on how to define a program for the purposes of the program 
inventory, S. 282 defines the term ``program,'' thereby 
providing for uniformity of reporting. The Act also requires 
agencies to identify and publish the specific statute 
authorizing each program and any major regulations specific to 
the program, and to provide links to any evaluation, 
assessment, or program performance reviews by the agency, an 
Inspector General, or the GAO for the preceding five years. For 
any program that provides grants or other financial assistance 
to individuals or entities, agencies are also required, to the 
extent practical, to publish an estimate of the number of 
individuals served by the program and beneficiaries who 
received financial assistance under the program; an estimate of 
the number of full-time equivalents who administer the program; 
and the number of full-time equivalents who administer or 
assist in administering the program whose salary is paid in 
part or in full by the federal government through a grant, 
contract, cooperative agreement, or another form of financial 
award or assistance.
    In addition to having a defined program list, the Committee 
believes it is important for Congress and the public to have a 
link to the program's performance information with its 
financial information. To that end, the bill builds upon the 
Federal Funding Accountability and Transparency Act (FFATA), 
landmark legislation authored by then-Senators Tom Coburn and 
Barack Obama and signed into law in 2006 by President George W. 
Bush that fundamentally changed the way that federal spending 
was reported to the public,\13\ as well as the 2014 Digital 
Accountability and Transparency Act (DATA Act).\14\ The DATA 
Act requires the federal government to increase the 
availability, accuracy, and usefulness of online information 
regarding federal spending. Specifically, it requires federal 
agencies to publish spending information online to cover 
virtually all forms of government spending, mandates that the 
information appear in a form that is both easily searchable and 
downloadable, and makes uniform the manner in which agencies 
provide such data for online posting. The Taxpayers Right-To-
Know Act would require that program inventories also include, 
to the extent available, financial information for each object 
class required to be reported under the DATA Act. When fully 
enacted, the Taxpayers Right-to-Know Act will result in 
detailed financial and performance information for most federal 
programs, all in one place.
---------------------------------------------------------------------------
    \13\31 U.S.C. Sec. 6101 note, P.L. 109-282.
    \14\31 U.S.C. Sec. 6101, P.L. 113-101.
---------------------------------------------------------------------------
    The Taxpayers Right-To-Know Act was first introduced by 
Senator Tom Coburn and then-Represenative James Lankford in 
2011 to ensure that future program inventories will reflect 
what this Committee and Congress envisioned when GPRA 
Modernization was passed.\15\ The bill was reintroduced in 2013 
by Senator Coburn, and a companion bill was offered by then-
Representative James Lankford.
---------------------------------------------------------------------------
    \15\S. 1957 (112th Congress).
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                        III. Legislative History

    Senator James Lankford and six original cosponsors, 
Senators Ayotte, Enzi, Heitkamp, Johnson, McCain, and 
McCaskill, introduced S. 282, the Taxpayers Right-To-Know Act 
of 2015, on January 28, 2015. The bill was referred to the 
Committee on Homeland Security and Governmental Affairs. 
Senators Gary Peters and Rob Portman joined as cosponsors on 
February 5, 2015. Senator Rand Paul joined as a cosponsor on 
April 30, 2015.
    The Committee considered S. 282 at a business meeting on 
May 6, 2015. During the meeting, one amendment was offered. 
Senator Lankford offered a substitute amendment that delayed 
implementation of the bill to accommodate OMB's ongoing 
implementation of the DATA Act; set a one million dollar 
threshold for inclusion of a program in an agency's program 
inventory; modified the cost data provisions to reconcile them 
with the DATA Act, which reports financial data under a 
``program activity'' definition; and modified the provisions 
dealing with estimates of the number of beneficiaries and full-
time equivalents to allow for exceptions where such estimates 
are not practical. The amendment was adopted by voice vote with 
Senators Johnson, McCain, Portman, Lankford, Ernst, Sasse, 
Carper, McCaskill, Baldwin, Heitkamp, and Peters present.
    The Committee ordered the bill, as amended, reported 
favorably by voice vote en bloc on May 6, 2015. Senators 
present for the vote on the bill were Senators Johnson, McCain, 
Portman, Lankford, Ernst, Sasse, Carper, McCaskill, Baldwin, 
Heitkamp, and Peters.

        IV. Section-by-Section Analysis of the Bill, as Reported


Section 1: Short title

    The short title of the bill is the ``Taxpayers Right-To-
Know Act.''

Section 2: Inventory of government programs

    Definition of Program. This section adds a new paragraph to 
Section 1122(a) of title 31, United States Code that defines 
the term ``program'' for the purposes of 31 U.S.C. Sec. 1122 
(the provision establishing the requirement for OMB to publish 
an inventory of agency programs) as ``an organized set of 
activities by one or more agencies directed toward a common 
purpose or goal.''
    Website and Program Inventory. This section amends Section 
1122(a) of title 31, United States Code. It directs the OMB 
Director to publish a program inventory that identifies each 
program of the federal government for which there is more than 
one million dollars in annual budget authority on the website 
where performance information is posted pursuant to the 
Government Performance and Results Modernization Act. 
Additionally, this section requires the program inventory to 
include: (1) any activity that is commonly referred to as a 
program by a Federal agency in communications with Congress, 
including any activity identified as a program in a budget 
request; (2) any activity that is commonly referred to as a 
program by a Federal agency in communications with the public, 
including each program for which financial awards are made on a 
competitive basis; and (3) any activity referenced in law as a 
program after June 30, 2018.
    The listing for each program must include an identification 
of the program activities that are aggregated, disaggregated, 
or consolidated as part of identifying each program, the amount 
of funding for the current and preceeding two fiscal years for 
each of the associated program activities, and to the extent 
practicable, the amount of funding for the program based on a 
pro rata share of its associated program activites. The listing 
for each program must also state the specific statute that 
authorizes the program and any major regulations specific to 
the program.
    Any program that provides grants or other financial 
assistance to individuals or entities is also required to 
include: a description of the individuals served by the program 
and beneficiaries who received financial assistance under the 
program, including an estimate of the number of individuals and 
beneficiaries, to the extent practicable; a description of the 
federal employees who administer the program, including the 
number of full time equivalents who administer the program with 
a pro rata estimate for full-time equivalents associated with 
multiple programs and, to the extent practical, a description 
of other individuals whose salary is paid in part or full by 
the federal government through a grant, contract, cooperative 
agreement, or another form of financial award or assistance who 
administer or assist in any way in administering the program, 
including the number of full-time equivalents, to the extent 
practicable.
    Programs listed in the program inventory must also include 
web links to any evaluation, assessment, or program performance 
reviews by the agency, an Inspector General, or the GAO that 
was issued in the preceding five years.
    Programs listed in the program inventory must also include, 
to the extent practicable, financial and other information for 
each program activity that is required to be reported under the 
Federal Funding Accountability and Transparency Act of 
2006.\16\
---------------------------------------------------------------------------
    \16\31 U.S.C. Sec. 6101 note, P.L. 109-282.
---------------------------------------------------------------------------
    At the end of each fiscal year, the Director of the Office 
of Management and Budget shall archive and preserve the 
information included in the program inventory relating to that 
fiscal year.
    Finally, no later than February 1 of each fiscal year, the 
Director of OMB must make publically available the total amount 
of undisbursed grant funding remaining in expired grant 
accounts for which the period of availability to the grantee 
has expired.

Section 3: Guidance and implementation

    Guidance. This section requires the OMB Director, not later 
than June 30, 2017, to issue guidance that will assist agencies 
in identifying the program activities listed in the president's 
budget submission to Congress that correspond with programs 
identified in the program inventory required by this 
legislation. Additionally, the OMB Director is authorized to 
issue guidance to agencies on how to more closely align 
programs in the program inventory for purposes of the budget 
that the President submits to Congress. Finally, the OMB 
Director may, after submitting a notification to Congress, 
exempt non-CFO Act agencies that have less than $10 million in 
budget authority from the requirements of this Act.
    Implementation. This section requires the provisions in 
this legislation to be implemented no later than June 30, 2018.

                   V. Evaluation of Regulatory Impact

    Pursuant to the requirements of paragraph 11(b) of rule 
XXVI of the Standing Rules of the Senate, the Committee has 
considered the regulatory impact of this bill and determined 
that the bill will have no regulatory impact within the meaning 
of the rules. The Committee agrees with the Congressional 
Budget Office's statement that the bill 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.

             VI. Congressional Budget Office Cost Estimate

                                     U.S. Congress,
                               Congressional Budget Office,
                                      Washington, DC, May 22, 2015.
Hon. Ron Johnson,
Chairman, Committee on Homeland Security and Governmental Affairs, U.S. 
        Senate, Washington, DC.
    Dear Mr. Chairman: The Congressional Budget Office has 
prepared the enclosed cost estimate for S. 282, the Taxpayers 
Right-To-Know Act.
    If you wish further details on this estimate, we will be 
pleased to provide them. The CBO staff contact is Matthew 
Pickford.
            Sincerely,
                                                Keith Hall,
                                                          Director.
    Enclosure.

S. 282--Taxpayers Right-To-Know Act

    Summary: S. 282 would amend federal law to increase the 
amount of information about federal programs that the Office of 
Management and Budget (OMB) provides online. The legislation 
would require that each program administered by a federal 
agency be described on the agency's website, including the 
number of people served by or benefiting from the program, the 
number of federal employees and contract staff involved, and 
links to reviews of the program including those by the 
Government Accountability Office (GAO) and Inspectors General.
    Based on information from several agencies, CBO estimates 
that implementing S. 282 would cost $82 million over the 2016-
2020 period, assuming appropriation of the necessary amounts. 
Enacting S. 282 could affect direct spending by some agencies 
(such as the Tennessee Valley Authority) because they are 
authorized to use receipts from the sale of goods, fees, and 
other collections to cover their operating costs. Therefore, 
pay-as-you-go procedures apply. Because most of those agencies 
can make adjustments to the amounts collected, CBO estimates 
that any net changes in direct spending by those agencies would 
not be significant. Enacting the bill would not affect 
revenues.
    S. 282 contains no intergovernmental or private-sector 
mandates as defined in the Unfunded Mandates Reform Act (UMRA) 
and would not affect the budgets of state, local, or tribal 
governments.
    Estimated cost to the Federal Government: The estimated 
budgetary impact of S. 282 is shown in the following table. The 
costs of this legislation fall within all budget functions that 
include spending on administrative activities for government 
programs.

----------------------------------------------------------------------------------------------------------------
                                                                 By fiscal year, in millions of dollars--
                                                      -------------------------------------------------------------
                                                         2016      2017      2018      2019      2020    2016-2020
------------------------------------------------------------------------------------------------------- -----------
                                  CHANGES IN SPENDING SUBJECT TO APPROPRIATION
 
Estimated Authorization Level...........           0          3        30        30        20        83
Estimated Outlays.......................           0          2        30        30        20        82
----------------------------------------------------------------------------------------------------------------

    Basis of estimate: For this estimate, CBO assumes that the 
bill will be enacted near the end of fiscal year 2015, that the 
necessary amounts will be appropriated each year, and that 
spending will follow historical patterns for federal salaries 
and expenses.
    Under current law, agencies regularly produce information 
on program management, budgets, strategic plans, and annual 
performance. Under the Government Performance and Results Act 
(GPRA) agencies are required to describe every program they 
administer. Under the Digital Accountability and Transparency 
Act of 2014 (DATA Act) agencies are required to make 
information on all federal spending more accessible and 
transparent to the public. Consequently, CBO expects that some 
of the provisions in S. 282 would slightly modify current 
requirements.
    However, the legislation also would expand the definition 
of a federal program and require agencies to list all the 
programs, their funding levels, the number of beneficiaries of 
the programs, and link each program to all related evaluations, 
assessments, performance reviews, or government reports 
(including GAO and Inspectors General reports). The Catalog of 
Federal Domestic Assistance lists more than 2,200 federal 
programs, projects, services, and activities that provide 
assistance or benefits to the public, although some programs 
may be listed more than once.
    Based on information from OMB and selected agencies about 
the costs to implement GPRA and the DATA Act, CBO estimates 
that assembling such information about each government activity 
that provides benefits or services to the public would cost 
each of the 26 major agencies about $1 million a year plus a 
few million dollars a year to cover such costs for the many 
smaller federal agencies. Those costs would not begin until 
after OMB provided guidance to agencies to identify the 
programs and develop the necessary information for posting. CBO 
estimates that OMB would spend $3 million to develop that 
guidance. CBO expects that agency costs to comply with the 
bill's requirements would decline soon after the initial 
reports were developed.
    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 S. 282 could affect direct spending by some 
agencies (such as the Tennessee Valley Authority) because they 
are authorized to use receipts from the sale of goods, fees, 
and other collections to cover their operating costs. 
Therefore, pay-as-you-go procedures apply. Because most of 
those agencies can adjust the amounts collected, CBO estimates 
that any net changes in direct spending by those agencies would 
not be significant. Enacting the bill would not affect 
revenues.
    Intergovernmental and private-sector impact: S. 282 
contains no intergovernmental or private-sector mandates as 
defined in UMRA and would not affect the budgets of state, 
local, or tribal governments.
    Estimate prepared by: Federal Costs: Matthew Pickford; 
Impact on State, Local, and Tribal Governments: Paige Piper/
Bach; Impact on the Private Sector: Jon Sperl.
    Estimate approved by: Theresa Gullo, Assistant Director for 
Budget Analysis.

       VII. Changes in Existing Law Made by the Bill, as Reported

    In compliance with paragraph 12 of rule XXVI of the 
Standing Rules of the Senate, changes in existing law made by 
S. 282 as reported are shown as follows (existing law proposed 
to be omitted is enclosed in brackets, new matter is printed in 
italic, and existing law in which no change is proposed is 
shown in roman).

TITLE 31--MONEY AND FINANCE

           *       *       *       *       *       *       *


Subtitle II--The Budget Process

           *       *       *       *       *       *       *


CHAPTER 11--THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION

           *       *       *       *       *       *       *



SEC. 1122. TRANSPARENCY OF PROGRAMS, PRIORITY GOALS, AND RESULTS.

    (a) Transparency of Agency Programs.--
          (1) Definition of program.--For purposes of this 
        subsection, the term `program' means an organized set 
        of activities by 1 or more agencies directed toward a 
        common purpose or goal.
          [(1)](2) [In general.--Not later than October 1, 
        2012, the Office of Management and Budget shall] 
        Website and program inventory.--The Director of the 
        Office of Management and Budget shall--
                  (A) ensure the effective operation of a 
                single website;
                  (B) at a minimum, update the website on a 
                quarterly basis; and
                  [(C) include on the website information about 
                each program identified by the agencies.]
                  (C) include on the website----
                          (i) a program inventory that shall 
                        identify each program of the Federal 
                        Government for which there is more than 
                        $1,000,000 in annual budget authority, 
                        which shall include--
                                  (I) any activity that is 
                                commonly referred to as a 
                                program by a Federal agency in 
                                communications with Congress, 
                                including any activity 
                                identified as a program in a 
                                budget request;
                                  (II) any activity that is 
                                commonly referred to as a 
                                program by a Federal agency in 
                                communications with the public, 
                                including each program for 
                                which financial awards are made 
                                on a competitive basis; and
                                  (III) any activity referenced 
                                in law as a program after June 
                                30, 2018; and
                          (ii) for each program identified in 
                        the program inventory, the information 
                        required under paragraph (3).
          [(2)](3) Information.--Information for each program 
        [described under paragraph (1)] identified in the 
        program inventory required under paragraph (2) shall 
        include--
                  [(A) an identification of how the agency 
                defines the term ``program'', consistent with 
                guidance provided by the Director of the Office 
                of Management and Budget, including the program 
                activities that are aggregated, disaggregated, 
                or consolidated to be considered a program by 
                the agency;]
                  (A) an identification of the program 
                acitivities that are aggregated, disaggregated, 
                or consolidated as part of identifying 
                programs;
                  (B) for each program activity described in 
                subparagraph (A), the amount of funding for the 
                current fiscal year and previous 2 fiscal 
                years;
                  (C) to the maximum extent practicable, the 
                amount of funding for each program, determined 
                using the pro rata share of the program 
                activities that are aggregated, disaggregated, 
                or consolidated as part of identifying 
                programs;
                  [(B)](D) a description of the purposes of the 
                program and the contribution of the program to 
                the mission and goals of the agency; [and]
                  [(C) an identification of funding for the 
                current fiscal year and previous 2 fiscal 
                years.;]
                  (E) an identification of the statutes that 
                authorize the program and any major regulations 
                specific to the program;
                  (F) for any program that provides grants or 
                other financial assistance to individuals or 
                entities, for the most recent fiscal year--
                          (i) a description of the individuals 
                        served by the program and beneficiares 
                        who received financial assistance under 
                        the program, including an estimate of 
                        the number of individuals and 
                        beneficiaries, to the extent 
                        practicable;
                          (ii) for each program for which the 
                        head of an agency determines it is not 
                        practicable to provide an estimate of 
                        the number of individuals and 
                        beneficiares served by the program--
                                  (I) an explanation of why 
                                data regarding the number of 
                                such individuals and 
                                beneficiaries cannot be 
                                provided; and
                                  (II) a discussion of the 
                                measures that could be taken to 
                                gather the data required to 
                                provide such an estimate; and
                          (iii) a description of--
                                  (I) the Federal employees who 
                                administer the program, 
                                including the number of full-
                                time equivalents with a pro 
                                rata estimate of full-time 
                                equivalents associated with 
                                multiple programs; and
                                  (II) other individuals whose 
                                salary is paid in part or full 
                                by the Federal Government 
                                through a grant, contract, 
                                cooperative agreement, or 
                                another form of financial award 
                                or assistance who administer or 
                                assist in any way in 
                                administering the program, 
                                including the number of full-
                                time equivalents, to the extent 
                                practicable;
                  (G) links to any evaluation, assessment, or 
                program performance reviews by the agency, an 
                Inspector General, or the Government 
                Accountability Office (including program 
                performance reports required under section 
                1116) released during the preceding 5 years; 
                and
                  (H) to the extent practicable, financial and 
                other information for each program activity 
                required to be reported under the Federal 
                Funding Accountability and Transparency Act of 
                2006 (31 U.S.C. 6101 note).
          (4) Archiving.--After the end of each fiscal year, 
        the Director of the Office of Management and Budget 
        shall archive and preserve the information included in 
        the program inventory required under paragraph (2) 
        relating to that fiscal year.

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