[Senate Report 117-23]
[From the U.S. Government Publishing Office]


                                                        Calendar No. 66
117th Congress         }                           {           Report
                                 SENATE
 1st Session           }                           {           117-23

_______________________________________________________________________

                                     

                                                        
      CONGRESSIONAL BUDGET JUSTIFICATION TRANSPARENCY ACT OF 2021

                               __________

                              R E P O R T

                                 of the

                   COMMITTEE ON HOMELAND SECURITY AND

                          GOVERNMENTAL AFFAIRS

                          UNITED STATES SENATE

                              to accompany

                                 S. 272

              TO AMEND THE FEDERAL FUNDING ACCOUNTABILITY
              AND TRANSPARENCY ACT OF 2006, TO REQUIRE THE
            BUDGET JUSTIFICATIONS AND APPROPRIATION REQUESTS
                 OF AGENCIES BE MADE PUBLICLY AVAILABLE



		[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]
		
		


                  May 27, 2021.--Ordered to be printed


		            __________

		  U.S. GOVERNMENT PUBLISHING OFFICE
                          
19-010                  WASHINGTON : 2021



        COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

                   GARY C. PETERS, Michigan, Chairman
THOMAS R. CARPER, Delaware           ROB PORTMAN, Ohio
MAGGIE HASSAN, New Hampshire         RON JOHNSON, Wisconsin
KYRSTEN SINEMA, Arizona              RAND PAUL, Kentucky
JACKY ROSEN, Nevada                  JAMES LANKFORD, Oklahoma
ALEX PADILLA, California             MITT ROMNEY, Utah
JON OSSOFF, Georgia                  RICK SCOTT, Florida
                                     JOSH HAWLEY, Missouri

                   David M. Weinberg, Staff Director
                    Zachary I. Schram, Chief Counsel
            Lena C. Chang, Director of Governmental Affairs
              Yelena L. Tsilker, Professional Staff Member
                Pamela Thiessen, Minority Staff Director
  Andrew C. Dockham, Minority Chief Counsel and Deputy Staff Director
          Sam J. Mulopulos, Minority Professional Staff Member
                     Laura W. Kilbride, Chief Clerk
                                           		
                                           		
                                           		
                                           		
                                           		Calendar No. 66
117th Congress                                                   Report
                                 SENATE
 1st Session                                                     117-23

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



 
      CONGRESSIONAL BUDGET JUSTIFICATION TRANSPARENCY ACT OF 2021

                                _______
                                

                  May 27, 2021.--Ordered to be printed

                                _______
                                

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

                              R E P O R T

                         [To accompany S. 272]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on Homeland Security and Governmental 
Affairs, to which was referred the bill (S. 272) to amend the 
Federal Funding Accountability and Transparency Act of 2006, to 
require the budget justifications and appropriation requests of 
agencies be made publicly available, 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.

                                CONTENTS

                                                                   Page
  I. Purpose and Summary..............................................1
 II. Background and Need for the Legislation..........................2
III. Legislative History..............................................2
 IV. Section-by-Section Analysis......................................3
  V. Evaluation of Regulatory Impact..................................3
 VI. Congressional Budget Office Cost Estimate........................4
VII. Changes in Existing Law Made by the Bill, as Reported............5

                         I. Purpose and Summary

    The purpose of S. 272, the Congressional Budget 
Justification Transparency Act of 2021, is to provide the 
public with more information regarding agencies' budget 
justifications. This bill requires Federal agencies, or 
components of Federal agencies, to post their congressional 
budget justification materials on the agency website. The bill 
also requires the Office of Management and Budget (OMB) to 
maintain a public website that includes the links to the 
congressional budget justification materials for each agency 
that submits them each fiscal year, along with additional 
relevant information to provide transparency into the budget 
justification process. The bill also requires the Department of 
the Treasury (Treasury) to post the congressional budget 
justification materials for each Federal agency, or component 
of a Federal agency, on USAspending.gov. In addition, the bill 
requires OMB, in consultation with Treasury, to establish 
policies and issue guidance and standards to Federal agencies 
and components of Federal agencies to ensure budget 
justification materials will be produced and made available in 
an accessible and user-friendly format.\1\
---------------------------------------------------------------------------
    \1\On March 2, 2020, the Committee approved S. 2560, the 
Congressional Budget Justification Transparency Act of 2019, which is 
substantially similar to S. 272.
---------------------------------------------------------------------------

              II. Background and the Need for Legislation

    Agencies provide congressional budget justifications for 
annual funding requests to Congress to explain the resources 
needed to run programs and achieve performance goals. Agency 
congressional budget justifications, while publicly available, 
can sometimes be challenging to find. Some agencies post budget 
justification materials directly to their website, while some 
submit directly to OMB, which incorporates them into the 
President's Annual Budget.\2\ The lack of a designated and 
structured database to access congressional budget 
justification information makes it difficult to determine where 
a particular budget justification for a particular year may be 
located. USAspending.gov currently hosts some agencies' 
congressional budget justifications but the collection is not 
exhaustive.\3\
---------------------------------------------------------------------------
    \2\Small Business Administration, Congressional Budget 
Justification and Annual Performance Report (https://www.sba.gov/
document/report--congressional-budget-justification-annual-performance-
report) (accessed Apr. 19, 2021); Office of Management and Budget, A 
Budget for a Better America: Fiscal Year 2020 Budget of the U.S. 
Government (Mar. 11, 2019) (https://www.govinfo.gov/content/pkg/BUDGET-
2020-BUD/pdf/BUDGET-2020-BUD.pdf) (accessed Apr. 19, 2021).
    \3\USASpending.gov Now has a Home for (Most) Agency Budget 
Justifications, Fedscoop (Aug. 21, 2019) (https://www.fedscoop.com/
usaspending-congressional-budget-justifications-page/) (accessed Apr. 
19, 2021).
---------------------------------------------------------------------------
    S. 272 improves transparency by making congressional budget 
justifications readily available to the public for 
accountability and oversight. S. 272 requires federal agencies 
to provide three online avenues to their budget justification 
materials: on the agency website, on USAspending.gov, and on a 
website published by OMB.

                        III. Legislative History

    S. 272 was introduced on February 8, 2021, by Chairman Gary 
Peters (D-MI), Ranking Member Rob Portman (R-OH), and Senators 
Carper (D-DE), Cornyn (R-TX), and Ernst (R-IA). The bill was 
referred to the Committee on Homeland Security and Governmental 
Affairs.
    The Committee considered S. 272 at a business meeting on 
March 17, 2021. During the business meeting, a substitute 
amendment was offered by Chairman Peters and adopted en bloc by 
voice vote. The bill, as amended, was ordered reported 
favorably en bloc by voice vote with Senators Peters, Rosen, 
Padilla, Portman, Johnson, Lankford, Romney, Scott and Hawley 
present. Consistent with Committee Rule 11, the Committee 
reports the bill with a technical amendment by mutual agreement 
of the Chairman and Ranking Member.

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


Section 1. Short title

    This section establishes the short title of the bill as the 
Congressional Budget Justification Transparency Act of 2021.

Section 2. Public availability of budget justifications and 
        appropriation requests

    Section 2 requires the Federal Government to publicly post 
Federal agencies' budget justifications on certain websites.
    Subsection (a) requires Treasury to post the budget 
justification materials for every agency on the website 
USAspending.gov starting with the second fiscal year beginning 
after the date of enactment. The budget justification materials 
must be posted in an open and user-friendly format within two 
weeks from the date on which the materials were first submitted 
to Congress.
    Subsection (b) requires agencies to publish the budget 
justification materials submitted to Congress on the website of 
the agency. OMB must establish guidelines for agencies to use a 
website name that is consistent across agencies and 
identifiable to the public, such as ``agencyname.gov/budget.'' 
OMB, in consultation with Treasury, must establish policies and 
issue guidance for Federal agencies and components of Federal 
agencies to ensure standardization of data elements related to 
budgetary information, performance, and narrative descriptions 
of key programs and projects in order to meet the goals of 
ensuring transparency in budget justification materials. OMB 
must maintain a website consisting of a comprehensive list 
identifying each agency that submits budget justification 
materials for each fiscal year. The list must include the date 
on which materials were first submitted to Congress and link to 
the agency website hosting the information. This information 
must be made available in an open format. OMB must link to this 
list on its own website that hosts the President's budget.

Section 3. Determination of budgetary effects

    Section 3 establishes that any budgetary effects of this 
Act, for the purpose of complying with the Statutory Pay-As-
You-Go-Act of 2010, shall be determined as usual by the 
Chairman of the Senate Budget Committee.

                   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 Estimates

                                     U.S. Congress,
                               Congressional Budget Office,
                                     Washington, DC, April 5, 2021.
Hon. Gary C. Peters,
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. 272, the 
Congressional Budget Justification Transparency Act of 2021.
    If you wish further details on this estimate, we will be 
pleased to provide them. The CBO staff contact is Matthew 
Pickford.
            Sincerely,
                                         Phillip L. Swagel,
                                                          Director.
    Enclosure.

    
    
    	[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]
    	
    	
    

    S. 272 would require federal agencies to publish more 
information online about federal spending and about the budget 
in general. All agencies would be required to post their annual 
budget justification documents online and to make those 
documents available to the public in a centralized, searchable 
database, as well as at each agency's website. The Office of 
Management and Budget (OMB) would coordinate the effort. 
Because this information is already created by agencies and 
collected by OMB, CBO estimates that implementing the bill 
would cost less than $500,000 over the 2021-2026 period. Those 
costs would primarily be for administrative expenses at OMB and 
governmentwide to make the information available online.
    Enacting the bill could affect direct spending by some 
agencies that are allowed to use fees, receipts from the sale 
of goods, and other collections to cover operating costs. CBO 
estimates that any net changes in direct spending by those 
agencies would be negligible because most of them can adjust 
amounts collected to reflect changes in operating costs.
    The CBO staff contact for this estimate is Matthew 
Pickford. The estimate was reviewed by H. Samuel Papenfuss, 
Deputy Director of 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 
the bill, 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):

UNITED STATES CODE

           *       *       *       *       *       *       *


TITLE 31--MONEY AND FINANCE

           *       *       *       *       *       *       *


SUBTITLE II--THE BUDGET PROCESS

           *       *       *       *       *       *       *


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

           *       *       *       *       *       *       *



SEC. 1105. BUDGET CONTENTS AND SUBMISSION TO CONGRESS.

    (a) * * *

           *       *       *       *       *       *       *

    (i)
          (1) The Director of the Office of Management and 
        Budget shall make publicly available on a website, and 
        continuously update, a tabular list for each fiscal 
        year of each agency that submits budget justification 
        materials, which shall include--
                  (A) the name of the agency;
                  (B) a unique identifier that identifies the 
                agency;
                  (C) to the extent practicable, the date on 
                which the budget justification materials of the 
                agency are first submitted to Congress;
                  (D) the date on which the budget 
                justification materials of the agency are 
                posted online under section 3 of the Federal 
                Funding Accountability and Transparency Act of 
                2006 (31 U.S.C. 6101 note);
                  (E) the uniform resource locator where the 
                budget justification materials are published on 
                the website of the agency; and
                  (F) a single data set that contains the 
                information described in subparagraphs (A) 
                through (E) with respect to the agency for all 
                fiscal years for which budget justifications of 
                the agency are made available under section 3 
                of the Federal Funding Accountability and 
                Transparency Act of 2006 (31 U.S.C. 6101 note) 
                in a structured data format.
          (2)
                  (A) Each agency that submits budget 
                justification materials shall make the 
                materials available on the website of the 
                agency, in accordance with the policies 
                established by the Director of the Office of 
                Management and Budget under subparagraph (B).
                  (B) Not later than 1 year after the date of 
                enactment of this subsection, the Director of 
                the Office of Management and Budget, in 
                consultation with the Secretary of the 
                Treasury, shall establish policies and data 
                standards for agencies relating to making 
                available materials under subparagraph (A), 
                which shall include guidelines for making 
                budget justification materials available in a 
                format aligned with the requirements of section 
                3(b)(2)(C) of the Federal Funding 
                Accountability and Transparency Act of 2006 (31 
                U.S.C. 6101 note) and using a uniform resource 
                locator that is in a consistent format across 
                agencies and is descriptive, memorable, and 
                pronounceable, such as the format of 
                ``agencyname.gov/budget''.
                  (C) If the Director of Office of Management 
                and Budget maintains a public website that 
                contains the budget of the United States 
                Government submitted under subsection (a) and 
                any related materials, such website shall also 
                contain a link to the tabular list required 
                under paragraph (1).
          (3) In this subsection, the term ``budget 
        justification materials'' has the meaning given that 
        term in section 3(b)(2) of the Federal Funding 
        Accountability and Transparency Act of 2006 (31 U.S.C. 
        6101 note).

           *       *       *       *       *       *       *


SUBTITLE V--GENERAL ASSISTANCE ADMINISTRATION

           *       *       *       *       *       *       *


CHAPTER 61--PROGRAM INFORMATION

           *       *       *       *       *       *       *



Section 6101 Definitions

           *       *       *       *       *       *       *



Historical and Revision Notes

           *       *       *       *       *       *       *



            Federal Funding Accountability and Transparency


SEC. 1. * * *

SEC. 2. * * *

SEC 3. FULL DISCLOSURE OF FEDERAL FUNDS.

    (a) In General.--Not [later than 3 years after the date of 
enactment of the Digital Accountability and Transparency Act of 
2014 [May 9, 2014], and] less frequently than monthly when 
practicable, [but not less] and in any event, not less 
frequently than quarterly [thereafter], the Secretary[,] (in 
consultation with the Director and, with respect to information 
described in subsection (b)(2), the head of the applicable 
Federal agency)[,] shall ensure that updated information with 
respect to the information described in subsection (b) is 
posted on the website established under section 2.
    (b) Information To Be Posted.--
          (1) Funds.--For any funds made available to or 
        expended by a Federal agency or component of a Federal 
        agency, the information to be posted shall include--
          [(1)] (A) for each appropriations account, including 
        an expired or unexpired appropriations account, the 
        amount--
                  [(A)] (i) of budget authority appropriated;
                  [(B)] (ii) that is obligated;
                  [(C)] (iii) of unobligated balances; and
                  [(D)] (iv) of any other budgetary resources;
          [(2)] (B) from which accounts and in what amount--
                  [(A)] (i) appropriations are obligated for 
                each program activity; and
                  [(B)] (ii) outlays are made for each program 
                activity;
          [(3)] (C) from which accounts and in what amount--
                  [(A)] (i) appropriations are obligated for 
                each object class; and
                  [(B)] (ii) outlays are made for each object 
                class; and
          [(4)] (D) for each program activity, the amount--
                  [(A)] (i) obligated for each object class; 
                and
                  [(B)] (ii) of outlays made for each object 
                class.
          (2) Budget justifications.--
                  (A) Definitions.--In this paragraph--
                          (i) the term ``budget justification 
                        materials'' means the annual budget 
                        justification materials of a Federal 
                        agency, or a component of a Federal 
                        agency, that are submitted, in 
                        conjunction with the budget of the 
                        United States Government submitted 
                        under section 1105(a) of title 31, 
                        United States Code; and
                          (ii) the term ``open Government data 
                        asset'' has the meaning given that term 
                        in section 3502 of title 44, United 
                        States Code.
                  (B) Information.--The information to be 
                posted--
                          (i) shall include any budget 
                        justification materials--
                                  (I) for the second fiscal 
                                year beginning after the date 
                                of enactment of this paragraph, 
                                and each fiscal year 
                                thereafter; and
                                  (II) to the extent 
                                practicable, that were released 
                                for any fiscal year before the 
                                date of enactment of this 
                                paragraph; and
                          (ii) shall not include budget 
                        justification materials the disclosure 
                        of which is prohibited by law, that are 
                        classified, or that are exempt from 
                        disclosure under section 552(b) of 
                        title 5, United States Code.
                  (C) Format.--Budget justification materials 
                shall be posted under subparagraph (B)--
                          (i) as an open Government data asset;
                          (ii) in a manner that enables users 
                        to download individual reports, 
                        download all reports in bulk, and 
                        download in bulk the results of a 
                        search, to the extent practicable; and
                          (iii) in a structured data format, to 
                        the extent practicable.
                  (D) Deadline.--The budget justification 
                materials required to be posted under 
                subparagraph (B)(i) shall be posted not later 
                than 2 weeks after the date on which the budget 
                justification materials are first submitted to 
                Congress.
                  (E) Rule of construction.--Nothing in this 
                paragraph shall be construed to authorize a 
                Federal agency, or a component of a Federal 
                agency, to destroy any budget justification 
                materials relating to a fiscal year before the 
                fiscal year described in subparagraph (B)(i).

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