S. 2113

Taxpayers Right-To-Know Act

Latest

II

Calendar No. 531

113th CONGRESS

2d Session

S. 2113

[Report No. 113–243]

IN THE SENATE OF THE UNITED STATES

March 12, 2014

Mr. Coburn (for himself, Ms. Ayotte, Mr. Begich, Mr. Burr, Mr. Chambliss, Ms. Collins, Mr. Cruz, Mr. Enzi, Mr. Flake, Mr. Hatch, Mr. Inhofe, Mr. Johnson of Wisconsin, Mr. McCain, Mrs. McCaskill, Mr. Paul, Mr. Portman, Mr. Risch, Mr. Scott, Mr. Vitter, Mr. Warner, Mr. Manchin, Mr. Alexander, Mr. Boozman, Mr. Blunt, Mr. Coats, Mr. Cochran, Mr. Cornyn, Mr. Crapo, Mr. Grassley, Mr. Lee, Mr. McConnell, Mr. Roberts, Mr. Rubio, Mr. Sessions, Mr. Thune, Mr. Toomey, Mr. Wicker, and Mr. King) introduced the following bill; which was read twice and referred to the Committee on Homeland Security and Governmental Affairs

August 26, 2014

Reported, under authority of the order of the Senate of August 5 (legislative day, August 1), 2014, by Mr. Carper, with an amendment

Strike out all after the enacting clause and insert the part printed in italic

A BILL

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.

1.

Short title

This Act may be cited as the Taxpayers Right-To-Know Act.

2.

Cost and performance of Government programs

(a)

Amendment

Section 1122(a) of title 31, United States Code, is amended by adding at the end the following:

(3)

Additional information

(A)

In general

Information for each program described under paragraph (1) shall include the following (which shall be updated not less frequently than annually):

(i)

The total administrative expenses for the program for the previous fiscal year.

(ii)

The expenditures for services for the program for the previous fiscal year.

(iii)

An estimate of the number of clients served by the program and beneficiaries who received assistance under the program (if applicable) for the previous fiscal year.

(iv)

An estimate of, for the previous fiscal year—

(I)

the number of full-time Federal employees who administer the program; and

(II)

the number of full-time employees whose salary is paid in part or full by the Federal Government through a grant or contract, a subaward of a grant or contract, a cooperative agreement, or another form of financial award or assistance who administer or assist in administering the program.

(v)

An identification of the specific statute that authorizes the program, including whether such authorization is expired.

(vi)

Any finding of duplication or overlap identified by internal review, an Inspector General, the Government Accountability Office, or other report to the agency about the program.

(vii)

Any program performance reviews (including program performance reports required under section 1116).

(B)

Definitions

In this paragraph:

(i)

Administrative expenses

The term administrative expenses

(I)

has the meaning given that term by the Director of the Office of Management and Budget under section 504(b)(2) of the Energy and Water Development and Related Agencies Appropriations Act, 2010 (31 U.S.C. 1105 note); and

(II)

includes, with respect to an agency—

(aa)

costs incurred by the agency and costs incurred by grantees, subgrantees, and other recipients of funds from a grant program or other program administered by the agency; and

(bb)

expenses related to personnel salaries and benefits, property management, travel, program management, promotion, reviews and audits, case management, and communication about, promotion of, and outreach for programs and program activities administered by the agency.

(ii)

Services

The term services

(I)

has the meaning given that term by the Director of the Office of Management and Budget; and

(II)

shall be limited to only activities, assistance, and aid that provide a direct benefit to a recipient, such as the provision of medical care, assistance for housing or tuition, or financial support (including grants and loans).

.

(b)

Expired grant funding

Not later than February 1 of each fiscal year, the Director of the Office of Management and Budget shall publish on the public website of the Office of Management and Budget the total amount of undisbursed grant funding remaining in grant accounts for which the period of availability to the grantee has expired.

3.

Government Accountability Office requirements relating to identification, consolidation, and elimination of duplicative Government programs

Section 21 of the Statutory Pay-As-You-Go Act of 2010 (31 U.S.C. 712 note) is amended—

(1)

by striking The Comptroller General and inserting the following:

(a)

In general

The Comptroller General

; and

(2)

by adding at the end the following:

(b)

Updates

The Comptroller General shall maintain on a publicly available website (which shall include regular updates, not less frequently than annually) the status of responses by Departments and Congress to suggested actions that the Comptroller General has previously identified in annual reports under subsection (a). The status of the suggested actions shall be tracked for an appropriate period to be determined by the Comptroller General.

.

4.

Classified information

Nothing in this Act shall, or the amendments made by this Act, be construed to require the disclosure of classified information.

5.

Regulations and implementation

(a)

Regulations

Not later than 120 days after the date of enactment of this Act, the Director of the Office of Management and Budget shall prescribe regulations to implement this Act, and the amendments made by this Act.

(b)

Implementation

This Act, and the amendments made by this Act, shall be implemented not later than 1 year after the date of enactment of this Act.

(c)

No additional funds authorized

No additional funds are authorized to carry out the requirements of this Act, or the amendments made by this Act.

1.

Short title

This Act may be cited as the Taxpayers Right-To-Know Act.

2.

Cost and performance of Government programs

(a)

In general

Section 1122(a) of title 31, United States Code, is amended—

(1)

by redesignating paragraphs (1) and (2) as paragraphs (2) and (3), respectively;

(2)

by inserting before paragraph (2), as so redesignated, the following:

(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.

;

(3)

in paragraph (2), as so redesignated—

(A)

by striking In general.—Not later than October 1, 2012, the Office of Management and Budget shall and inserting Website and program inventory.—The Director of the Office of Management and Budget shall;

(B)

by striking subparagraph (C) and inserting the following:

(C)

include on the website—

(i)

a program inventory that shall identify each program of the Federal Government, which shall include—

(I)

any activity that is commonly referred to as a program;

(II)

any activity specifically created by law, or referenced in law, as a program;

(III)

each program that has an application process;

(IV)

each program for which financial awards are made on a competitive basis; and

(V)

any activity identified as a program activity in a budget request; and

(ii)

for each program identified in the program inventory, the information required under paragraph (3).

;

(4)

in paragraph (3), as so redesignated—

(A)

in the matter preceding subparagraph (A), by striking described under paragraph (1) and inserting identified in the program inventory required under paragraph (2);

(B)

by striking subparagraph (A) and inserting the following:

(A)

the program activities that are considered a program by the agency;

;

(C)

in subparagraph (B), by striking and at the end;

(D)

in subparagraph (C), by striking the period at the end and inserting a semicolon; and

(E)

by adding at the end the following:

(D)

an identification of the specific statute that authorizes the program and any regulations specific to the program;

(E)

for any program that provides grants or other financial assistance to individuals or entities, for the most recent fiscal year—

(i)

an estimate of the number of individuals served by the program and beneficiaries who received financial assistance under the program; and

(ii)

an estimate of—

(I)

the number of full-time equivalents who administer the program; and

(II)

the number of full-time equivalents 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;

(F)

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

(G)

to the extent available, financial information for each program required to be reported under section 3(b) of the Federal Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note), or a direct link to such information for a specific program on the website established under section 2 of that Act.

.

(b)

Guidance

Not later than 1 year after the date of enactment of this Act, the Director of the Office of Management and Budget—

(1)

shall issue guidance to agencies to identify how the program activities used in budget or appropriations accounts correspond with programs identified in the program inventory required under section 1122(a)(2)(A) of title 31, United States Code, as amended by subsection (a); and

(2)

may issue guidance to agencies on more closely aligning program activities to the programs in the program inventory for purposes of the budget of the President submitted to Congress under section 1105(a) of title 31, United States Code.

3.

Regulations and implementation

(a)

Regulations

Not later than 120 days after the date of enactment of this Act, the Director of the Office of Management and Budget shall prescribe regulations or other guidance to implement this Act, and the amendments made by this Act.

(b)

Implementation

This Act, and the amendments made by this Act, shall be implemented not later than 1 year after the date of enactment of this Act.

August 26, 2014

Reported with an amendment