[113th Congress Public Law 101]
[From the U.S. Government Publishing Office]
[[Page 1145]]
DIGITAL ACCOUNTABILITY AND TRANSPARENCY ACT OF 2014
[[Page 128 STAT. 1146]]
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. <<NOTE: May 9, 2014 - [S. 994]>>
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, <<NOTE: Digital
Accountability and Transparency Act of 2014. 31 USC 6101 note.>>
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Digital Accountability and
Transparency Act of 2014'' or the ``DATA Act''.
SEC. 2. <<NOTE: 31 USC 6101 note.>> 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) <<NOTE: 31 USC 6101 note. Definitions.>> 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 128 STAT. 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 128 STAT. 1148]]
``SEC. 3. FULL DISCLOSURE OF FEDERAL FUNDS.
``(a) <<NOTE: Deadlines. Consultation. Web posting.>> 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) <<NOTE: Consultation.>> 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 128 STAT. 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) <<NOTE: Time period.>> 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) <<NOTE: Applicability.>> 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) <<NOTE: Consultation. Review.>> 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 128 STAT. 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) <<NOTE: Deadline.>> 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 128 STAT. 1151]]
``(iii) simplifying the reporting requirements
for recipients of Federal awards; and
``(iv) improving financial transparency.
``(7) <<NOTE: Deadline. Guidance. Applicability.>>
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. <<NOTE: Public information.>> ACCOUNTABILITY FOR
FEDERAL FUNDING.
``(a) Inspector General Reports.--
``(1) <<NOTE: Consultation.>> 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) <<NOTE: Review.>> 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 128 STAT. 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) <<NOTE: Memorandum.>> 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 128 STAT. 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) <<NOTE: Notification.>> 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.
<all>