In the nature of a substitute.

1. Replaces the bill's text with a full substitute

   Replaces the full textEverything after the enacting clause

   In S. 994 · Reported to Senate

   SECTION 1. SHORT TITLE.

   This Act may be cited as the "Digital Accountability and Transparency Act of [struck: 2013][inserted: 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) [inserted: 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[inserted: (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;[struck: and]

   (4) improve the quality of data submitted to USASpending.gov by holding Federal agencies accountable for the completeness and accuracy of the data submitted[struck: .][inserted: ; and]

   Inserted: (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--

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   (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 ([inserted: 1), (]2)[inserted: ,] and[inserted: (3) as paragraphs (2), (4), and (7), respectively;]

   Struck: (3) as paragraphs (3) and (7), respectively;

   (iii) by inserting [struck: after][inserted: before] paragraph ([struck: 1][inserted: 2])[struck: ][inserted: , as so redesignated, ]the following:

   Struck: "(2) Federal agency.--The term 'Federal agency' has the meaning given the term 'Executive agency' under section 105 of title 5, United States Code."; and

   Inserted: "(1) Director.--The term 'Director' means the Director of the Office of Management and Budget.";

   (iv) by inserting after paragraph ([struck: 3][inserted: 2]), as [struck: redesignated by subparagraph (A)][inserted: so redesignated], the following:

   Struck: "(4) Federal funds.--The term 'Federal funds' means any funds that are made available to or expended by a Federal agency.

   Inserted: "(3) Federal agency.--The term 'Federal agency' has the meaning given the term 'Executive agency' under section 105 of title 5, United States Code.";

   Inserted: (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

   Struck: (B) in subsection (c)--

   Inserted: (vi) by adding at the end the following:

   Inserted: "(8) Secretary.--The term 'Secretary' means the Secretary of the Treasury.";

   Inserted: (B) in subsection (b)--

   Inserted: (i) in paragraph (3), by striking "of the Office of Management and Budget"; and

   Inserted: (ii) in paragraph (4), by striking "of the Office of Management and Budget";

   Inserted: (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 [struck: permit ][inserted: ensure that ]all information published under this section [struck: to be downloaded in bulk."; and][inserted: is available--]

   Inserted: "(A) in machine-readable and open formats;

   Inserted: "(B) to be downloaded in bulk; and

   Inserted: "(C) to the extent practicable, for automated processing.";

   Inserted: (D) in subsection (d)--

   Inserted: (i) in paragraph (1)(A), by striking "of the Office of Management and Budget";

   Inserted: (ii) in paragraph (2)--

   Inserted: (I) in subparagraph (A), by striking "of the Office of Management and Budget"; and

   Inserted: (II) in subparagraph (B), by striking "of the Office of Management and Budget";

   Inserted: (E) in subsection (e), by striking "of the Office of Management and Budget"; and

   Inserted: (F) in subsection (g)--

   Inserted: (i) in paragraph (1), by striking "of the Office of Management and Budget"; and

   Inserted: (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:

   "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 [struck: 2013][inserted: 2014], and [struck: every month thereafter, the Secretary of ][inserted: monthly when practicable but not less than quarterly thereafter, ]the [struck: Treasury][inserted: Secretary], in consultation with the Director[struck: of the Office of Management and Budget], shall ensure that the information in subsection (b) is posted on the website established under section 2.

   "(b) Information to Be Posted.--[struck: The information to be posted shall include, for each ][inserted: For any funds made available to or expended by a ]Federal agency[struck: , ][inserted: or ]component of a Federal agency, [struck: appropriations account, program activity, and object class (including any subcomponent of an object class), and other accounts or data as appropriate][inserted: the information to be posted shall include]--

   Struck: "(1) the amount of budget authority authorized;

   Struck: "(2) the amount obligated;

   Struck: "(3) the amount of outlays;

   Struck: "(4) the amount of any Federal funds reprogrammed or transferred; and

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   Struck: "(5) the amount of expired and unexpired unobligated balances.

   Inserted: "(1) for each appropriations account, including an expired or unexpired appropriations account, the amount-- "(A) of budget authority appropriated;

   Inserted: "(B) that is obligated; "(C) of unobligated balances; and "(D) of any other budgetary resources;

   Inserted: "(2) from which accounts and in what amount--

   Inserted: "(A) appropriations are obligated for each program activity; and

   Inserted: "(B) outlays are made for each program activity;

   Inserted: "(3) from which accounts and in what amount--

   Inserted: "(A) appropriations are obligated for each object class; and

   Inserted: "(B) outlays are made for each object class; and

   Inserted: "(4) for each program activity, the amount--

   Inserted: "(A) obligated for each object class; and "(B) of outlays made for each object class.

   "SEC. 4. DATA STANDARDS.

   Inserted: "(a) In General.--

   "([struck: a][inserted: 1]) [struck: In General][inserted: Establishment of standards].--The Secretary [struck: of][inserted: and] the [struck: Treasury][inserted: Director], in consultation with the [struck: Director of the Office of Management and Budget, the Administrator of General Services, and the ]heads of Federal agencies, shall establish Government-wide financial data standards for [inserted: any ]Federal funds[struck: , which shall include common data elements for financial and payment information required ][inserted: made available ]to [struck: be reported][inserted: or expended] by Federal agencies and entities receiving Federal funds.

   Inserted: "(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--

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   "(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 [struck: Government-wide universal ][inserted: unique ]identifiers for Federal awards and entities receiving Federal awards[inserted: 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;

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   "(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 [struck: 2013][inserted: 2014], the [struck: Secretary of the Treasury, in consultation with the ]Director [struck: of][inserted: and] the [struck: Office of Management and Budget, ][inserted: Secretary ]shall issue guidance to Federal agencies on the data standards established under subsection (a).

   "(2) Agencies.--Not later than [struck: 1 year][inserted: 2 years] after the date on which the guidance under paragraph (1) is issued, each Federal agency shall [struck: collect, ]report[struck: , and maintain ][inserted: ]financial and payment information data in accordance with the data standards established under subsection (a).

   "(3) Website.--Not later than [struck: 2][inserted: 3] years after the date on which the guidance under paragraph (1) is issued, the Director [struck: of the Office of Management ]and [struck: Budget and ]the Secretary [struck: of the Treasury ]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 [struck: Secretary of][inserted: Director and] the [struck: Treasury][inserted: 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[struck: of the Office of Management and Budget], in consultation with relevant Federal agencies, recipients of Federal [struck: funds][inserted: 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--

   "(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 [struck: 2013][inserted: 2014], the Director[struck: of the Office of Management and Budget], or a [struck: designee of ][inserted: Federal agency designated by ]the Director, shall establish a pilot program [struck: relating to reporting ](in this section referred to as the 'pilot program') [inserted: with the participation of appropriate Federal agencies ]to facilitate the development of recommendations for--

   "(A) [struck: common][inserted: 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[inserted: 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 [inserted: 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 [struck: Director of the Office of Management and Budget establishes the ]pilot program[inserted: is established].

   Struck: "(6) Agency guidance.--Not later than 90 days after the date on which the pilot program terminates under paragraph (5), the Director of the Office of Management and Budget shall provide guidance to the heads of Federal agencies regarding how to simplify the reporting requirements for recipients of Federal awards to reduce unnecessary duplicative reports and to reduce compliance costs, as appropriate.

   "([struck: 7][inserted: 6]) Report to congress.--Not later than 90 days after the date on which the pilot program terminates under paragraph (5), the Director [struck: of the Office of Management and Budget ]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

   Struck: "(B) recommendations for--

   Inserted: "(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;

   "(iii) [struck: any legislative action required to simplify ][inserted: simplifying ]the reporting requirements for recipients of Federal awards; and

   "(iv) improving financial transparency.

   Inserted: "(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--

   Inserted: "(A) reduce the burden of complying with reporting requirements; and

   Inserted: "(B) simplify the reporting process, including by reducing duplicative reports.

   "SEC. 6. ACCOUNTABILITY FOR FEDERAL FUNDING.

   "(a) Inspector General Reports.--

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   "(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 [inserted: the Director and the Secretary issue ]guidance [struck: is issued ][inserted: to Federal agencies ]under section 4(c)(1), the Inspector General of each Federal agency shall submit [inserted: 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 [inserted: 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.

   Inserted: "(b) Comptroller General Reports.--

   "([struck: b][inserted: 1]) [struck: Comptroller General][inserted: In general].--[struck: Not later than 2 years after the date of enactment of the Digital Accountability and Transparency Act of 2013, and every ][inserted: In accordance with paragraph (]2[struck: years thereafter until the date that is 6 years after such date of enactment, ][inserted: ) ]and after [inserted: 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.

   Inserted: "(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 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).

   Inserted: "(c) Recovery Accountability and Transparency Board Data Analysis Center.--

   Inserted: "(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--

   Inserted: "(A) the prevention and reduction of improper payments by Federal agencies; and

   Inserted: "(B) improving efficiency and transparency in Federal spending.

   Inserted: "(2) Data availability.--The Secretary shall enter into memoranda of understanding with Federal agencies, including Inspectors General and Federal law enforcement agencies--

   Inserted: "(A) under which the Secretary may provide data from the data analysis center for--

   Inserted: "(i) the purposes set forth under paragraph (1);

   Inserted: "(ii) the identification, prevention, and reduction of waste, fraud, and abuse relating to Federal spending; and

   Inserted: "(iii) use in the conduct of criminal and other investigations; and

   Inserted: "(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.

   Inserted: "(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 [struck: protected ][inserted: 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.[struck: ".]

   Inserted: "SEC. 8. NO PRIVATE RIGHT OF ACTION.

   Inserted: "Nothing in this Act shall be construed to create a private right of action for enforcement of any provision of this Act.".

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

   Section 3512(a)[inserted: (1)] of title 31, United States Code, is amended[struck: --][inserted: by inserting "and make available on the website described under section 1122" after "appropriate committees of Congress".]

   Struck: (1) in paragraph (1), by inserting "and make available on the website described under section 1122" after "appropriate committees of Congress"; and

   Struck: (2) in paragraph (4), by adding at the end the following:

   Struck: "(C) Not later than 1 year after the date of enactment of the Digital Accountability and Transparency Act of 2013, and every 5 years thereafter, the Director shall make available on the website described under section 1122 a report regarding the implementation of the Federal Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note).".

   SEC. 5. [struck: FUNDING][inserted: DEBT COLLECTION IMPROVEMENT].

   Struck: The Secretary of the Treasury may use amounts in the Department of the Treasury franchise fund established under the matter under the heading "Treasury Franchise Fund" (as contained in section 101(f) of division A of title I of Public Law 104-208 (31 U.S.C. 322 note; 110 Stat. 3009-316)) without further appropriation to carry out this Act and the amendments made by this Act.

   Inserted: Section 3716(c)(6) of title 31, United States Code, is amended--

   Inserted: (1) by inserting "(A)" before "Any Federal agency";

   Inserted: (2) in subparagraph (A), as so designated, by striking "180 days" and inserting "120 days"; and

   Inserted: (3) by adding at the end the following:

   Inserted: "(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).".

   Original wording

   Strike all after the enacting clause and insert the following:

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As printed