    [United States Statutes at Large, Volume 128, 113th Congress, 2nd Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    Public Law 113-101
    113th Congress

    An Act

    To expand the Federal Funding Accountability and Transparency Act of
    2006 to increase accountability and transparency in Federal spending,
    and for other purposes. <>

    Be it enacted by the Senate and House of Representatives of the
    United States of America in Congress assembled, <>
    SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Digital Accountability and
    Transparency Act of 2014'' or the ``DATA Act''.
    SEC. 2. <>  PURPOSES.

    The purposes of this Act are to--
    (1) expand the Federal Funding Accountability and
    Transparency Act of 2006 (31 U.S.C. 6101 note) by disclosing
    direct Federal agency expenditures and linking Federal contract,
    loan, and grant spending information to programs of Federal
    agencies to enable taxpayers and policy makers to track Federal
    spending more effectively;
    (2) establish Government-wide data standards for financial
    data and provide consistent, reliable, and searchable
    Government-wide spending data that is displayed accurately for
    taxpayers and policy makers on USASpending.gov (or a successor
    system that displays the data);
    (3) simplify reporting for entities receiving Federal funds
    by streamlining reporting requirements and reducing compliance
    costs while improving transparency;
    (4) improve the quality of data submitted to USASpending.gov
    by holding Federal agencies accountable for the completeness and
    accuracy of the data submitted; and
    (5) apply approaches developed by the Recovery
    Accountability and Transparency Board to spending across the
    Federal Government.
    SEC. 3. AMENDMENTS TO THE FEDERAL FUNDING ACCOUNTABILITY AND
    TRANSPARENCY ACT OF 2006.

    The Federal Funding Accountability and Transparency Act of 2006 (31
    U.S.C. 6101 note) is amended--
    (1) <>  in section 2--
    (A) in subsection (a)--
    (i) in the matter preceding paragraph (1), by
    striking ``this section'' and inserting ``this
    Act'';
    (ii) by redesignating paragraphs (1), (2), and
    (3) as paragraphs (2), (4), and (7), respectively;

    [[Page 1147]]

    (iii) by inserting before paragraph (2), as so
    redesignated, the following:
    ``(1) Director.--The term `Director' means the Director of
    the Office of Management and Budget.'';
    (iv) by inserting after paragraph (2), as so
    redesignated, the following:
    ``(3) Federal agency.--The term `Federal agency' has the
    meaning given the term `Executive agency' under section 105 of
    title 5, United States Code.'';
    (v) by inserting after paragraph (4), as so
    redesignated, the following:
    ``(5) Object class.--The term `object class' means the
    category assigned for purposes of the annual budget of the
    President submitted under section 1105(a) of title 31, United
    States Code, to the type of property or services purchased by
    the Federal Government.
    ``(6) Program activity.--The term `program activity' has the
    meaning given that term under section 1115(h) of title 31,
    United States Code.''; and
    (vi) by adding at the end the following:
    ``(8) Secretary.--The term `Secretary' means the Secretary
    of the Treasury.'';
    (B) in subsection (b)--
    (i) in paragraph (3), by striking ``of the
    Office of Management and Budget''; and
    (ii) in paragraph (4), by striking ``of the
    Office of Management and Budget'';
    (C) in subsection (c)--
    (i) in paragraph (4), by striking ``and'' at
    the end;
    (ii) in paragraph (5), by striking the period
    at the end and inserting a semicolon; and
    (iii) by adding at the end the following:
    ``(6) shall have the ability to aggregate data for the
    categories described in paragraphs (1) through (5) without
    double-counting data; and
    ``(7) shall ensure that all information published under this
    section is available--
    ``(A) in machine-readable and open formats;
    ``(B) to be downloaded in bulk; and
    ``(C) to the extent practicable, for automated
    processing.'';
    (D) in subsection (d)--
    (i) in paragraph (1)(A), by striking ``of the
    Office of Management and Budget'';
    (ii) in paragraph (2)--
    (I) in subparagraph (A), by striking
    ``of the Office of Management and
    Budget''; and
    (II) in subparagraph (B), by
    striking ``of the Office of Management
    and Budget'';
    (E) in subsection (e), by striking ``of the Office
    of Management and Budget''; and
    (F) in subsection (g)--
    (i) in paragraph (1), by striking ``of the
    Office of Management and Budget''; and
    (ii) in paragraph (3), by striking ``of the
    Office of Management and Budget''; and
    (2) by striking sections 3 and 4 and inserting the
    following:

    [[Page 1148]]

    ``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, and monthly when
    practicable but not less than quarterly thereafter, the Secretary, in
    consultation with the Director, shall ensure that the information in
    subsection (b) is posted on the website established under section 2.

    ``(b) Information To Be Posted.--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) for each appropriations account, including an expired
    or unexpired appropriations account, the amount--
    ``(A) of budget authority appropriated;
    ``(B) that is obligated;
    ``(C) of unobligated balances; and
    ``(D) of any other budgetary resources;
    ``(2) from which accounts and in what amount--
    ``(A) appropriations are obligated for each program
    activity; and
    ``(B) outlays are made for each program activity;
    ``(3) from which accounts and in what amount--
    ``(A) appropriations are obligated for each object
    class; and
    ``(B) outlays are made for each object class; and
    ``(4) for each program activity, the amount--
    ``(A) obligated for each object class; and
    ``(B) of outlays made for each object class.
    ``SEC. 4. DATA STANDARDS.

    ``(a) In General.--
    ``(1) <>  Establishment of standards.--
    The Secretary and the Director, in consultation with the heads
    of Federal agencies, shall establish Government-wide financial
    data standards for any Federal funds made available to or
    expended by Federal agencies and entities receiving Federal
    funds.
    ``(2) Data elements.--The financial data standards
    established under paragraph (1) shall include common data
    elements for financial and payment information required to be
    reported by Federal agencies and entities receiving Federal
    funds.

    ``(b) Requirements.--The data standards established under subsection
    (a) shall, to the extent reasonable and practicable--
    ``(1) incorporate widely accepted common data elements, such
    as those developed and maintained by--
    ``(A) an international voluntary consensus standards
    body;
    ``(B) Federal agencies with authority over
    contracting and financial assistance; and
    ``(C) accounting standards organizations;
    ``(2) incorporate a widely accepted, nonproprietary,
    searchable, platform-independent computer-readable format;
    ``(3) include unique identifiers for Federal awards and
    entities receiving Federal awards that can be consistently
    applied Government-wide;
    ``(4) be consistent with and implement applicable accounting
    principles;
    ``(5) be capable of being continually upgraded as necessary;

    [[Page 1149]]

    ``(6) produce consistent and comparable data, including
    across program activities; and
    ``(7) establish a standard method of conveying the reporting
    period, reporting entity, unit of measure, and other associated
    attributes.

    ``(c) Deadlines.--
    ``(1) Guidance.--Not later than 1 year after the date of
    enactment of the Digital Accountability and Transparency Act of
    2014, the Director and the Secretary shall issue guidance to
    Federal agencies on the data standards established under
    subsection (a).
    ``(2) Agencies.--
    ``(A) In general.--Except as provided in
    subparagraph (B), not later than 2 years after the date
    on which the guidance under paragraph (1) is issued,
    each Federal agency shall report financial and payment
    information data in accordance with the data standards
    established under subsection (a).
    ``(B) Noninterference with auditability of
    department of defense financial statements.--
    ``(i) <>  In general.--
    Upon request by the Secretary of Defense, the
    Director may grant an extension of the deadline
    under subparagraph (A) to the Department of
    Defense for a period of not more than 6 months to
    report financial and payment information data in
    accordance with the data standards established
    under subsection (a).
    ``(ii) Limitation.--The Director may not grant
    more than 3 extensions to the Secretary of Defense
    under clause (i).
    ``(iii) Notification.--The Director of the
    Office of Management and Budget shall notify the
    Committee on Homeland Security and Governmental
    Affairs and the Committee on Armed Services of the
    Senate and the Committee on Oversight and
    Government Reform and the Committee on Armed
    Services of the House of Representatives of--
    ``(I) each grant of an extension
    under clause (i); and
    ``(II) the reasons for granting such
    an extension.
    ``(3) <>  Website.--Not later than 3
    years after the date on which the guidance under paragraph (1)
    is issued, the Director and the Secretary shall ensure that the
    data standards established under subsection (a) are applied to
    the data made available on the website established under section
    2.

    ``(d) Consultation.--The Director and the Secretary shall consult
    with public and private stakeholders in establishing data standards
    under this section.
    ``SEC. 5. SIMPLIFYING FEDERAL AWARD REPORTING.

    ``(a) <>  In General.--The Director, in
    consultation with relevant Federal agencies, recipients of Federal
    awards, including State and local governments, and institutions of
    higher education (as defined in section 102 of the Higher Education Act
    of 1965 (20 U.S.C. 1002)), shall review the information required to be
    reported by recipients of Federal awards to identify--

    [[Page 1150]]

    ``(1) common reporting elements across the Federal
    Government;
    ``(2) unnecessary duplication in financial reporting; and
    ``(3) unnecessarily burdensome reporting requirements for
    recipients of Federal awards.

    ``(b) Pilot Program.--
    ``(1) <>  Establishment.--Not later than 1
    year after the date of enactment of the Digital Accountability
    and Transparency Act of 2014, the Director, or a Federal agency
    designated by the Director, shall establish a pilot program (in
    this section referred to as the `pilot program') with the
    participation of appropriate Federal agencies to facilitate the
    development of recommendations for--
    ``(A) standardized reporting elements across the
    Federal Government;
    ``(B) the elimination of unnecessary duplication in
    financial reporting; and
    ``(C) the reduction of compliance costs for
    recipients of Federal awards.
    ``(2) Requirements.--The pilot program shall--
    ``(A) include a combination of Federal contracts,
    grants, and subawards, the aggregate value of which is
    not less than $1,000,000,000 and not more than
    $2,000,000,000;
    ``(B) include a diverse group of recipients of
    Federal awards; and
    ``(C) to the extent practicable, include recipients
    who receive Federal awards from multiple programs across
    multiple agencies.
    ``(3) Data collection.--The pilot program shall include data
    collected during a 12-month reporting cycle.
    ``(4) Reporting and evaluation requirements.--Each recipient
    of a Federal award participating in the pilot program shall
    submit to the Office of Management and Budget or the Federal
    agency designated under paragraph (1), as appropriate, any
    requested reports of the selected Federal awards.
    ``(5) Termination.--The pilot program shall terminate on the
    date that is 2 years after the date on which the pilot program
    is established.
    ``(6) Report to congress.--Not later than 90 days after the
    date on which the pilot program terminates under paragraph (5),
    the Director shall submit to the Committee on Homeland Security
    and Governmental Affairs and the Committee on the Budget of the
    Senate and the Committee on Oversight and Government Reform and
    the Committee on the Budget of the House of Representatives a
    report on the pilot program, which shall include--
    ``(A) a description of the data collected under the
    pilot program, the usefulness of the data provided, and
    the cost to collect the data from recipients; and
    ``(B) a discussion of any legislative action
    required and recommendations for--
    ``(i) consolidating aspects of Federal
    financial reporting to reduce the costs to
    recipients of Federal awards;
    ``(ii) automating aspects of Federal financial
    reporting to increase efficiency and reduce the
    costs to recipients of Federal awards;

    [[Page 1151]]

    ``(iii) simplifying the reporting requirements
    for recipients of Federal awards; and
    ``(iv) improving financial transparency.
    ``(7) <>
    Government-wide implementation.--Not later than 1 year after the
    date on which the Director submits the report under paragraph
    (6), the Director shall issue guidance to the heads of Federal
    agencies as to how the Government-wide financial data standards
    established under section 4(a) shall be applied to the
    information required to be reported by entities receiving
    Federal awards to--
    ``(A) reduce the burden of complying with reporting
    requirements; and
    ``(B) simplify the reporting process, including by
    reducing duplicative reports.
    ``SEC. 6. <>  ACCOUNTABILITY FOR
    FEDERAL FUNDING.

    ``(a) Inspector General Reports.--
    ``(1) <>  In general.--In accordance
    with paragraph (2), the Inspector General of each Federal
    agency, in consultation with the Comptroller General of the
    United States, shall--
    ``(A) <>  review a statistically
    valid sampling of the spending data submitted under this
    Act by the Federal agency; and
    ``(B) submit to Congress and make publically
    available a report assessing the completeness,
    timeliness, quality, and accuracy of the data sampled
    and the implementation and use of data standards by the
    Federal agency.
    ``(2) Deadlines.--
    ``(A) First report.--Not later than 18 months after
    the date on which the Director and the Secretary issue
    guidance to Federal agencies under section 4(c)(1), the
    Inspector General of each Federal agency shall submit
    and make publically available a report as described in
    paragraph (1).
    ``(B) Subsequent reports.--On the same date as the
    Inspector General of each Federal agency submits the
    second and fourth reports under sections 3521(f) and
    9105(a)(3) of title 31, United States Code, that are
    submitted after the report under subparagraph (A), the
    Inspector General shall submit and make publically
    available a report as described in paragraph (1). The
    report submitted under this subparagraph may be
    submitted as a part of the report submitted under
    section 3521(f) or 9105(a)(3) of title 31, United States
    Code.

    ``(b) Comptroller General Reports.--
    ``(1) In general.--In accordance with paragraph (2) and
    after a review of the reports submitted under subsection (a),
    the Comptroller General of the United States shall submit to
    Congress and make publically available a report assessing and
    comparing the data completeness, timeliness, quality, and
    accuracy of the data submitted under this Act by Federal
    agencies and the implementation and use of data standards by
    Federal agencies.
    ``(2) Deadlines.--Not later than 30 months after the date on
    which the Director and the Secretary issue guidance to Federal
    agencies under section 4(c)(1), and every 2 years thereafter
    until the date that is 4 years after the date on which

    [[Page 1152]]

    the first report is submitted under this subsection, the
    Comptroller General of the United States shall submit and make
    publically available a report as described in paragraph (1).

    ``(c) Recovery Accountability and Transparency Board Data Analysis
    Center.--
    ``(1) In general.--The Secretary may establish a data
    analysis center or expand an existing service to provide data,
    analytic tools, and data management techniques to support--
    ``(A) the prevention and reduction of improper
    payments by Federal agencies; and
    ``(B) improving efficiency and transparency in
    Federal spending.
    ``(2) <>  Data availability.--The
    Secretary shall enter into memoranda of understanding with
    Federal agencies, including Inspectors General and Federal law
    enforcement agencies--
    ``(A) under which the Secretary may provide data
    from the data analysis center for--
    ``(i) the purposes set forth under paragraph
    (1);
    ``(ii) the identification, prevention, and
    reduction of waste, fraud, and abuse relating to
    Federal spending; and
    ``(iii) use in the conduct of criminal and
    other investigations; and
    ``(B) which may require the Federal agency,
    Inspector General, or Federal law enforcement agency to
    provide reimbursement to the Secretary for the
    reasonable cost of carrying out the agreement.
    ``(3) Transfer.--Upon the establishment of a data analysis
    center or the expansion of a service under paragraph (1), and on
    or before the date on which the Recovery Accountability and
    Transparency Board terminates, and in addition to any other
    transfer that the Director determines is necessary under section
    1531 of title 31, United States Code, there are transferred to
    the Department of the Treasury all assets identified by the
    Secretary that support the operations and activities of the
    Recovery Operations Center of the Recovery Accountability and
    Transparency Board relating to the detection of waste, fraud,
    and abuse in the use of Federal funds that are in existence on
    the day before the transfer.
    ``SEC. 7. CLASSIFIED AND PROTECTED INFORMATION.

    ``Nothing in this Act shall require the disclosure to the public
    of--
    ``(1) information that would be exempt from disclosure under
    section 552 of title 5, United States Code (commonly known as
    the `Freedom of Information Act'); or
    ``(2) information protected under section 552a of title 5,
    United States Code (commonly known as the `Privacy Act of
    1974'), or section 6103 of the Internal Revenue Code of 1986.
    ``SEC. 8. NO PRIVATE RIGHT OF ACTION.

    ``Nothing in this Act shall be construed to create a private right
    of action for enforcement of any provision of this Act.''.

    [[Page 1153]]

    SEC. 4. EXECUTIVE AGENCY ACCOUNTING AND OTHER FINANCIAL MANAGEMENT
    REPORTS AND PLANS.

    Section 3512(a)(1) of title 31, United States Code, is amended by
    inserting ``and make available on the website described under section
    1122'' after ``appropriate committees of Congress''.
    SEC. 5. DEBT COLLECTION IMPROVEMENT.

    Section 3716(c)(6) of title 31, United States Code, is amended--
    (1) by inserting ``(A)'' before ``Any Federal agency'';
    (2) in subparagraph (A), as so designated, by striking ``180
    days'' and inserting ``120 days''; and
    (3) by adding at the end the following:

    ``(B) <>  The Secretary of the Treasury shall
    notify Congress of any instance in which an agency fails to notify the
    Secretary as required under subparagraph (A).''.

    Approved May 9, 2014.

    LEGISLATIVE HISTORY--S. 994 (H.R. 2061):
    ---------------------------------------------------------------------------

    HOUSE REPORTS: No. 113-270 (Comm. on Oversight and Government Reform)
    accompanying H.R. 2061.
    SENATE REPORTS: No. 113-139 (Comm. on Homeland Security and Governmental
    Affairs).
    CONGRESSIONAL RECORD, Vol. 160 (2014):
    Apr. 10, considered and passed Senate.
    Apr. 28, considered and passed House.