[Senate Report 115-34]
[From the U.S. Government Publishing Office]
Calendar No. 43
115th Congress } { Report
SENATE
1st Session } { 115-34
_______________________________________________________________________
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. 317
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
[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]
May 1, 2017.--Ordered to be printed
_________
U.S. GOVERNMENT PUBLISHING OFFICE
69-010 WASHINGTON : 2017
COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS
RON JOHNSON, Wisconsin, Chairman
JOHN McCAIN, Arizona CLAIRE McCASKILL, Missouri
ROB PORTMAN, Ohio THOMAS R. CARPER, Delaware
RAND PAUL, Kentucky JON TESTER, Montana
JAMES LANKFORD, Oklahoma HEIDI HEITKAMP, North Dakota
MICHAEL B. ENZI, Wyoming GARY C. PETERS, Michigan
JOHN HOEVEN, North Dakota MAGGIE HASSAN, New Hampshire
STEVE DAINES, Montana KAMALA D. HARRIS, California
Christopher R. Hixon, Staff Director
Gabrielle D'Adamo Singer, Chief Counsel
Patrick J. Bailey, Chief Counsel for Governmental Affairs
Daniel J. Spino, Research Assistant
Margaret E. Daum, Minority Staff Director
Stacia M. Cardille, Minority Chief Counsel
Katherine C. Sybenga, Minority Counsel
Daniel J. Webb, Minority Government Accountability Office Detailee
Laura W. Kilbride, Chief Clerk
Calendar No. 43
115th Congress } { Report
SENATE
1st Session } { 115-34
======================================================================
TAXPAYERS RIGHT-TO-KNOW ACT
_______
May 1, 2017.--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. 317]
The Committee on Homeland Security and Governmental
Affairs, to which was referred the bill (S. 317) 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 and recommends that
the bill, as amended, do pass.
CONTENTS
Page
I. Purpose and Summary..............................................1
II. Background and Need for the Legislation..........................2
III. Legislative History..............................................5
IV. Section-by-Section Analysis......................................5
V. Evaluation of Regulatory Impact..................................7
VI. Congressional Budget Office Cost Estimate........................7
VII. Changes in Existing Law Made by the Bill, as Reported............8
I. Purpose and Summary
The purpose of S. 317, the Taxpayers Right-To-Know Act, 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. 317 will give the American taxpayers a much better sense of
the programs they are paying for and how those programs are
performing.\1\
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\1\On May 6, 2015, the Committee approved S. 282, the Taxpayers
Right-to-Know Act of 2015. That bill is substantially similar to S.
317, and has been modified slightly. Accordingly, this committee report
is in large part a reproduction of Chairman Johnson's committee report
for S. 282, S. Rep. No. 114-71 (2015).
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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.\2\
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\2\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.
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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.\3\ GPRA
implementation, combined with other statutory efforts in the
1990s addressing long-standing management problems,\4\ 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.\5\
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\3\31 U.S.C. Sec. 1101 note, P.L. 103-62 Sec. 2(a)(3) and 2(b)(5).
\4\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).
\5\Government Accountability Office, Results-Oriented Government:
GPRA Has Established a Solid Foundation for Achieving Greater Results,
GAO-04-38, 25 (Mar. 10, 2004).
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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).\6\ 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.\7\ Additionally, the GPRA Modernization Act required
OMB to publish information about programs identified by
agencies.\8\ 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.\9\
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\6\P.L. 111-352.
\7\31 U.S.C. Sec. 1115 (a)-(b), P.L. 111-352.
\8\31 U.S.C. Sec. 1122 (a).
\9\Id.
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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.''\10\ 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.''\11\
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\10\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.
\11\Id.
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The first program inventory was published in May 2013 on
www.performance.gov, a website established by OMB.\12\ 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.\13\ 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.
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\12\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.
\13\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).
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Instead of requiring OMB to provide agencies with guidance
on how to define a program for the purposes of the program
inventory, S. 317 defines the term ``program,'' thereby
providing for uniformity of reporting. The bill also requires
that for programs larger than $10 million, agencies must
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 over $10
million 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.
Under the bill, programs between $1 million and $10 million
have fewer reporting requirements. Such programs must identify
which program activities they source their funding from,
identify the authorizing statute, and describe the individuals
served by the program. Programs under $1 million are not
required to be reported. Previous versions of this legislation
required reporting of all programs over $1 million. Recognizing
the cost of reporting on smaller programs compared with the
benefit to the taxpayer, a tiered approach is now included to
provide minimal reporting for programs between $1 million and
$10 million.
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 Federal spending was
reported to the public,\14\ as well as the 2014 Digital
Accountability and Transparency Act (DATA Act).\15\ 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.
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\14\31 U.S.C. Sec. 6101 note, P.L. 109-282.
\15\31 U.S.C. Sec. 6101, P.L. 113-101.
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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.
The Taxpayers Right-To-Know Act was first introduced by
Senator Tom Coburn and then-Representative James Lankford in
2011 to ensure that future program inventories will reflect
what this Committee and Congress envisioned when GPRA
Modernization was passed.\16\ Since 2011, a similar version of
the bill has been introduced in every subsequent Congress, and
approved by this Committee.
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\16\S. 1957 (112th Congress).
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III. Legislative History
On February 6, 2017, Senator James Lankford introduced S.
317, the Taxpayers Right-To-Know Act, with Senators Claire
McCaskill, Ron Johnson, Steve Daines, Deb Fischer, Maggie
Hassan, Heidi Heitkamp, John McCain, and Rob Portman. Senator
Mike Enzi joined as a cosponsor on March 2, 2017. The bill was
referred to the Committee on Homeland Security and Governmental
Affairs.
The Committee considered S. 317 at a business meeting on
March 15, 2017. During the meeting, one amendment was offered.
Senator Lankford offered a substitute amendment that created a
category of programs between $1 million and $10 million with
less complex reporting requirements, delayed implementation
until 2019 to accommodate implementation of the DATA Act,
changed the program funding reporting to an estimate, and
included an $18 million authorization. The Committee ordered
the bill, as amended by the Lankford substitute amendment,
reported favorably both by voice vote en bloc. Senators present
for the vote were Senators Johnson, Portman, Lankford, Daines,
McCaskill, Carper, Tester, Heitkamp, Peters, Hassan, and
Harris.
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 GPRA
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, 2019.
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 preceding two fiscal years for
each of the associated program activities, and to the extent
practicable, the amount of funding for the program based on an
estimated share of its associated program activities. 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
FFATA.\17\
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\17\31 U.S.C. Sec. 6101 note, P.L. 109-282.
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Programs that are more than $10 million must comply with
the reporting requirements detailed above. Programs that are
between $1 million and $10 million must only identify their
funding sources and authorizing statute, and describe the
individuals served by the program. Programs under $1 million
are not required to be reported.
At the end of each fiscal year, the OMB Director shall
archive and preserve the information included in the program
inventory relating to that fiscal year.
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.
Finally, this section authorizes $18 million in
appropriations for the period of fiscal years 2018, 2019, and
2020 to carry out the requirements of the bill.
Section 3: Guidance, implementation, reporting, and review
Guidance. This section requires the OMB Director, not later
than June 30, 2018, 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, 2019.
Reporting. This section requires GAO to review and report
on the implementation of the bill five years after the date of
its enactment.
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
April 6, 2017.
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. 317, 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.
Enclosure.
S. 317--Taxpayers Right-To-Know Act
Summary: S. 317 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 OMB's website. The bill also would
require a report by the Government Accountability Office (GAO).
S. 317 also would authorize the appropriation of $18 million
for the 2018-2020 period to cover the additional costs of
collecting and posting this information.
CBO estimates that implementing S. 317 would cost $18
million over the 2018-2020 period, assuming appropriation of
the authorized amounts.
Enacting S. 317 could affect direct spending by some
agencies not funded through annual appropriations; therefore,
pay-as-you-go procedures apply. CBO estimates that any net
changes in direct spending by those agencies would be
negligible. Enacting the bill would not affect revenues.
CBO also estimates that enacting S. 317 would not increase
net direct spending or on-budget deficits in any of the four
consecutive 10-year periods beginning in 2028.
S. 317 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 S. 317 is shown in the following table. The
costs of this legislation fall within budget function 800.
----------------------------------------------------------------------------------------------------------------
By fiscal year, in millions of dollars--
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2017 2018 2019 2020 2021 2022 2017-2022
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INCREASES IN SPENDING SUBJECT TO APPROPRIATION
Estimated Authorization Level.................. 0 6 6 6 0 0 18
Estimated Outlays.............................. 0 6 6 6 0 0 18
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Basis of Estimate: For this estimate, CBO assumes the bill
will be enacted near the beginning of fiscal year 2018 and that
the specified amount will be appropriated in equal increments
over the 2018-2020 period.
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. 317 could affect direct spending by some
agencies not funded through annual appropriations, therefore,
pay-as-you-go procedures apply. CBO estimates that any net
changes in direct spending by those agencies would be
negligible. Enacting the bill would not affect revenues.
Increase in long-term direct spending and deficits: CBO
estimates that enacting S. 317 would not increase net direct
spending or on-budget deficits in any of the four consecutive
10-year periods beginning in 2028.
Intergovernmental and private-sector impact: S. 317
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 costs: Matthew Pickford;
Impact on state, local, and tribal governments: Paige Piper/
Bach; Impact on the private sector: Jon Sperl.
Estimate approved by: H. Samuel Papenfuss, Deputy 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. 317 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, 2019; and
(ii) for each program identified in
the program inventory, the information
required under paragraph (3) or
paragraph (4), as applicable.
[(2)](3) [Information.--Information for each program
described under paragraph (1)] Information for larger
programs.--Information for each program identified in
the program inventory required under paragraph (2) for
which there is more than $10,000,000 in annual budget
authority 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
activities that are aggregated, disaggregated,
or consolidated as part of identifying
programs;
(B) for each program activity described in
subparagraph (A), the amount of funding for the
current fiscal year and previous 2 fiscal
years;
(C) an estimate of the amount of funding for
the program;
[(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 beneficiaries
who received financial assistance under
the program, including an estimate of
the number of individuals and
beneficiaries, to the extent
practicable;
(ii) for each program for which the
head of an agency determines it is not
practicable to provide an estimate of
the number of individuals and
beneficiaries served by the program--
(I) an explanation of why
data regarding the number of
such individuals and
beneficiaries cannot be
provided; and
(II) a discussion of the
measures that could be taken to
gather the data required to
provide such an estimate; and
(iii) a description of--
(I) the Federal employees who
administer the program,
including the number of full-
time equivalents with a pro
rata estimate 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) Information for smaller programs.--Information
for each program identified in the program inventory
required under paragraph (2) for which there is more
than $1,000,000 and not more than $10,000,000 in annual
budget authority shall, at a minimum, include--
(A) an identification of the program
activities that are aggregated, disaggregated,
or consolidated as part of identifying
programs;
(B) for each program activity described in
subparagraph (A), the amount of funding for the
current fiscal year and previous 2 fiscal
years;
(C) an identification of the statutes that
authorize the program and any major regulations
specific to the program;
(D) for any program that provides grants or
other financial assistance to individuals or
entities, a description of the individuals
served by the program and beneficiaries who
received financial assistance under the program
for the most recent fiscal year; and
(E) 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.
(5) 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.
* * * * * * *