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                                                       Calendar No. 275
                                                       
116th Congress }                                             { Report
                               SENATE
 1st Session   }                                             { 116-154

_______________________________________________________________________

                                     




                      TAXPAYERS RIGHT-TO-KNOW ACT

                               __________

                              R E P O R T

                                 of the

                   COMMITTEE ON HOMELAND SECURITY AND

                          GOVERNMENTAL AFFAIRS

                          UNITED STATES SENATE

                              to accompany

                                S. 2177

   TO PROVIDE TAXPAYERS WITH AN IMPROVED UNDERSTANDING OF GOVERNMENT 
  PROGRAMS THROUGH THE DISCLOSURE OF COST, PERFORMANCE, AND AREAS OF 
DUPLICATION AMONG THEM, LEVERAGE EXISTING DATA TO ACHIEVE A FUNCTIONAL 
           FEDERAL PROGRAM INVENTORY, AND FOR OTHER PURPOSES

               
               [GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]



                October 28, 2019.--Ordered to be printed
                
                
                                 ________
                       
                       U.S. GOVERNMENT PUBLISHING OFFICE
                
99-010                        WASHINGTON: 2019                
                
                
                
                
                
        COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

                    RON JOHNSON, Wisconsin, Chairman
ROB PORTMAN, Ohio                    GARY C. PETERS, Michigan
RAND PAUL, Kentucky                  THOMAS R. CARPER, Delaware
JAMES LANKFORD, Oklahoma             MAGGIE HASSAN, New Hampshire
MITT ROMNEY, Utah                    KAMALA D. HARRIS, California
RICK SCOTT, Florida                  KYRSTEN SINEMA, Arizona
MICHAEL B. ENZI, Wyoming             JACKY ROSEN, Nevada
JOSH HAWLEY, Missouri

                Gabrielle D'Adamo Singer, Staff Director
                   Joseph C. Folio III, Chief Counsel
       Patrick J. Bailey, Chief Counsel for Governmental Affairs
               Daniel J. Spino, Professional Staff Member
               David M. Weinberg, Minority Staff Director
               Zachary I. Schram, Minority Chief Counsel
              Michelle M. Benecke, Minority Senior Counsel
          Yogin J. Kothari, Minority Professional Staff Member
                     Laura W. Kilbride, Chief Clerk
                     
                     



                                                       Calendar No. 275
                                                       
116th Congress }                                            { Report
                                 SENATE
 1st Session   }                                            { 116-154

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



 
                      TAXPAYERS RIGHT-TO-KNOW ACT

                                _______
                                

                October 28, 2019.--Ordered to be printed

                                _______
                                

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

                              R E P O R T

                         [To accompany S. 2177]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on Homeland Security and Governmental 
Affairs, to which was referred the bill (S. 2177) to provide 
taxpayers with an improved understanding of Government programs 
through the disclosure of cost, performance, and areas of 
duplication among them, leverage existing data to achieve a 
functional Federal program inventory, and for other purposes, 
having considered the same, reports favorably thereon with 
amendments 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..............................................3
 IV. Section-by-Section Analysis......................................5
  V. Evaluation of Regulatory Impact..................................6
 VI. Congressional Budget Office Cost Estimate........................6
VII. Changes in Existing Law Made by the Bill, as Reported............8

                         I. Purpose and Summary

    The purpose of S. 2177, the Taxpayers Right-To-Know Act, is 
to provide the public with better and more useful information 
on the breadth, cost, and performance of programs administered 
by the Federal Government. It does so by redefining existing 
requirements under the Government Performance and Results 
Modernization Act that directs agencies to create, update, and 
make public an inventory of their programs. Specifically, by 
providing a uniform definition of the term ``program,'' that 
leverages existing data, better detailing the information 
agencies must provide, and requiring the inclusion of financial 
and performance data about programs, S. 2177 will give the 
American taxpayers a better sense of the programs they are 
paying for and how those programs are performing.\1\
---------------------------------------------------------------------------
    \1\On May 1, 2017, the Committee approved S. 317, the Taxpayer 
Right-to-Know Act of 2017. That bill is substantially similar to S. 
2177, which has some modifications. Accordingly, this committee report 
is in large part a reproduction of Chairman Johnson's committee report 
for S. 317, S. Rep. No. 115-34 (2017).
---------------------------------------------------------------------------

              II. Background and the Need for Legislation

    Over two decades ago, Congress passed the Government 
Performance and Results Act (GPRA) (P.L. 103-62). GPRA was 
created with the credence that consistent and systemic 
measurement and reporting on government programs and how they 
are performing will help those programs be more efficient.\2\
---------------------------------------------------------------------------
    \2\See U.S. Senate Committee on Governmental Affairs, Government 
Performance and Results Act, 1993 (S. 20), Together with Dissenting and 
Separate Views, (103 S. Rpt. 103-58), p. 2. The Committee on 
Governmental Affairs is the former name of this Committee.
---------------------------------------------------------------------------
    GPRA required agencies to better plan and budget for their 
activities. It also required agencies to provide information 
about that planning and budgeting for Congress to use when 
considering changes to, or authorizing spending on, Federal 
programs.\3\ GPRA implementation, combined with other statutory 
efforts in the 1990s addressing long-standing management 
problems,\4\ provided a framework for developing and 
integrating information about agencies' strategic priorities, 
the results-oriented performance goals that flow from those 
priorities, performance data showing the level of achievement 
of those goals, and the relationship of reliable and audited 
financial information and information technology investments to 
the achievement of those goals.\5\
---------------------------------------------------------------------------
    \3\31 U.S.C. Sec.  1101 note, P.L. 103-62 Sec.  2(a)(3) and 
2(b)(5).
    \4\This includes the Chief Financial Officers Act of 1990 (P.L. 
111-204), as amended by the Government Management Reform Act of 1994 
(P.L. 103-356), and information technology reform legislation, 
including the Paperwork Reduction Act of 1995 (P.L. 104-13) and the 
Clinger-Cohen Act of 1996 (P.L. 104-106).
    \5\Government Accountability Office, Results-Oriented Government: 
GPRA Has Established a Solid Foundation for Achieving Greater Results, 
GAO 04-38, 25 (Mar. 10, 2004).
---------------------------------------------------------------------------
    GPRA led to some improvements in the Federal Government's 
performance, but the implementation of GPRA highlighted a need 
to refine the law's mandates. For example, in 2010, Congress 
passed the Government Performance and Results Modernization Act 
(GPRA Modernization Act).\6\ The GPRA Modernization Act 
required the Office of Management and Budget (OMB) to provide 
government-wide priority goals, required increased frequency 
and enhanced quality of agency reporting, and required improved 
transparency of performance reporting.\7\ Additionally, the 
GPRA Modernization Act required OMB to publish information 
about programs identified by agencies.\8\ This last provision 
required agencies to describe the purposes of programs meeting 
OMB's inventory criteria, explain how those programs contribute 
to the mission and goals of the agency, and report the amount 
the program cost for the current and two previous fiscal 
years.\9\
---------------------------------------------------------------------------
    \6\P.L. 111-352.
    \7\31 U.S.C. Sec.  1115 (a)-(b), P.L. 111-352.
    \8\31 U.S.C. Sec.  1122 (a).
    \9\Id.
---------------------------------------------------------------------------
    The goal of the GPRA Modernization Act's program inventory 
requirement was to facilitate coordination across agencies and 
programs by making it easier for federal agencies and Congress 
to find programs seeking to serve a shared goal. A program list 
with detailed performance and financial information also has 
the potential to assist Congress in comparing similar programs 
across different agencies and assessing whether there is 
duplication, overlap, fragmentation, or inefficiencies within 
government programs. As the Government Accountability Office 
(GAO) noted in its first annual report on duplication, 
fragmentation, and overlap of Federal Government programs in 
2010, ``needed information on program performance is not 
readily available; the level of funding in agency budgets 
devoted to overlapping or fragmented programs is not clear; and 
the implementation costs that might be associated with program 
consolidations or terminations, among other variables, are 
difficult to predict.''\10\ Reviewing 44 duplicative 
government-funded employment training programs in that same 
report, GAO explained that ``the extent to which individuals 
receive the same services from these programs is unknown due to 
program data limitations.''\11\
---------------------------------------------------------------------------
    \10\Government Accountability Office, Opportunities to Reduce 
Potential Duplication in Government Programs, Save Tax Dollars, and 
Enhance Revenue, GAO-11-318SP (Washington, D.C.: March, 2011) p. 3.
    \11\Id.
---------------------------------------------------------------------------
    The first program inventory was published in May 2013 on 
www.performance.gov, a website established by OMB.\12\ GAO 
immediately expressed concern that the program inventory did 
not meet the requirements of the GPRA Modernization Act and 
that the inventory therefore would not enable Congress to 
compare similar programs government-wide. In testimony before 
this Committee, the Comptroller General of the United States 
Gene Dodaro reported that GAO's preliminary review of the 
inventory yielded concerns about the usefulness of the 
information being developed and the extent to which it would 
assist executive branch and congressional efforts to identify 
and address fragmentation, overlap, and duplication.\13\ Among 
the problems identified by GAO was OMB's guidance for 
developing the inventories, which allowed agencies flexibility 
to define their programs in various ways, including by 
outcomes, customers, products/services, organization structure, 
and budget structure. As a result, agencies--and even the 
components within an agency--took different approaches to 
defining their programs. The resulting variation limited 
comparability among similar programs. Additionally, Federal 
budget and cost information was not available for all programs.
---------------------------------------------------------------------------
    \12\Office of Management and Budget, OMB Circular No. A-11, Section 
280--Federal Program Inventory (2014), available at https://
obamawhitehouse.archives.gov/sites/default/files/omb/assets/
a11_current_year/s280.pdf.
    \13\Statement of Gene Dodaro (Comptroller General of the United 
States), Hearing before the Senate Committee on Homeland Security and 
Governmental Affairs, Management Matters: Creating a 21st Century 
Government, GAO-14-436T, 7 (Mar. 12, 2014).
---------------------------------------------------------------------------
    Instead of requiring OMB to provide agencies with guidance 
on how to define a program for the purposes of the program 
inventory, S. 2177 defines the term ``program,'' thereby 
providing for uniform reporting. The bill also requires 
agencies to identify and publish the specific statute 
authorizing each program and any major regulations specific to 
the program, and to provide links to any evaluation, 
assessment, or program performance reviews by the agency, an 
Inspector General, or the GAO for the preceding five years. For 
any program that provides grants or other financial assistance 
to individuals or entities, agencies are also required, to the 
extent practicable, to provide relevant information about the 
financial assistance listings such as the population intended 
to be served, results of the awards including direct and 
indirect recipients, and the percentage of the award used for 
management and administration.
    In addition to having a defined program list, the Committee 
believes it is important for Congress and the public to have a 
link to the program's performance information with its 
financial information. To that end, the bill builds upon the 
Federal Funding Accountability and Transparency Act (FFATA), 
which was authored by Senators Tom Coburn and Barack Obama and 
signed into law in 2006 by President George W. Bush. This 
legislation fundamentally changed the way that Federal spending 
is reported to the public,\14\ an effort that was supplemented 
by the 2014 Digital Accountability and Transparency Act (DATA 
Act).\15\ The DATA Act requires the Federal Government to 
increase the availability, accuracy, and usefulness of online 
information regarding Federal spending. Specifically, it 
requires Federal agencies to publish spending information 
online to cover virtually all forms of government spending, 
mandates that the information appear in a form that is both 
easily searchable and downloadable, and makes uniform the 
manner in which agencies provide such data for online posting. 
The Taxpayers Right-To-Know Act would require that program 
inventories also include, to the extent available, financial 
information for each object class required to be reported under 
the DATA Act. When fully enacted, the Taxpayers Right-to-Know 
Act will result in detailed financial and performance 
information for most Federal programs, all in one place.
---------------------------------------------------------------------------
    \14\31 U.S.C. Sec.  6101 note, Pub. L. No. 109-282.
    \15\31 U.S.C. Sec.  6101, Pub. L. No 113-101.
---------------------------------------------------------------------------
    The Taxpayers Right-To-Know Act was first introduced by 
former Senator Tom Coburn and then-Representative James 
Lankford in 2011 to ensure that future program inventories will 
reflect what this Committee and Congress envisioned when GPRA 
Modernization was passed.\16\ Senator Lankford introduced a 
similar version of the bill in 2015 and in each subsequent 
Congress, and although it has passed the House twice, it has 
never received full consideration in the Senate.
---------------------------------------------------------------------------
    \16\S. 1957 (112th Congress).
---------------------------------------------------------------------------

                        III. Legislative History

    S. 2177 was introduced on July 18, 2019, by Senators James 
Lankford (R-OK), Margaret Wood Hassan (D-NH), Kyrsten Sinema 
(D-AZ), Joni Ernst (R-IA), Ron Johnson (R-WI), Michael Enzi (R-
WY), Rand Paul (R-KY), John Cornyn (R-TX), and Jon Tester (D-
MT). Senator Mike Braun (R-IN) joined as a cosponsor on July 
22, 2019.
    The bill was referred to the Committee on Homeland Security 
and Governmental Affairs. The Committee considered S. 2177 at a 
business meeting on July 24, 2019. S. 2177 passed by voice vote 
en bloc with Senators Johnson, Portman, Paul, Lankford, Romney, 
Scott, Enzi, Hawley, Peters, Carper, Hassan, Sinema, and Rosen 
present. Consistent with Committee rules, the Committee reports 
the bill with a technical amendment.

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


Section 1. Short title

    This section establishes short title of the bill as the 
``Taxpayers Right-To-Know Act.''

Section 2. Inventory of government programs

    This section provides definitions of ``Federal financial 
assistance,'' ``open Government data asset,'' ``program,'' and 
``program activity.'' It further directs the OMB Director to 
publish a program inventory that uses these definitions to 
include financial information about programs such as the 
amounts appropriated, obligated, and outlayed for each program 
activity in the current and previous two fiscal years. The 
inventory must also link to any evaluations, assessments, or 
performance reviews conducted by GAO, an inspector general, or 
the agency on the programs. Each program activity listed on the 
inventory must also include the authorizing statute, or 
creating authority, and any major regulations specific to the 
program activity. The section also provides flexibility for the 
Director to include other information deemed necessary to 
increase transparency or accountability of federal programs.
    Any program activity involving Federal financial assistance 
must include information about the populations served by the 
assistance, and to the extent practicable, any results from the 
provision of the assistance, the percentage of the assistance 
that is used for management and administration, and direct and 
indirect recipients of the assistance. The section ensures any 
information on financial assistance complies with existing law 
and protections relating to personally identifiable 
information. The section also directs the program inventory be 
updated annually and ensures information collected is 
successfully archived for future use.

Section 3. Guidance, implementation, reporting, and review

    This section requires OMB and GAO to report to Congress on 
the implementation of this bill, and its effectiveness in 
assessing the Federal Government's investments in various 
programs.
    Subsection (a) defines the terms ``Director,'' ``program,'' 
and ``program activity.''
    Subsection (b) requires the OMB Director to submit a report 
to Congress that includes a plan for how to make program 
inventory and activity information available on the website, 
how any gaps in data will be addressed, how the data will be 
displayed, and how the information collected will be expanded 
to incorporate the program activity information required under 
section 2 of this bill. Subsection (b) also requires this 
report by the OMB Director to detail a pilot program for 
developing and implementing a functional program inventory and 
to establish a timeline for implementing the requirements of 
this bill. The report must also include recommendations for 
Congress to reconcile conflicting definitions of the term 
``program'' in relevant Federal statutes.
    Subsection (c) mandates the OMB Director to publish online 
all the information required by this bill within three years of 
enactment of the bill. The OMB Director may extend this 
deadline by no more than one year if justified by a cost 
analysis of the implementation. The OMB Director must first 
notify Congress before extending this deadline.
    Subsection (d) requires GAO to conduct a review of and 
submit a report to Congress on the implementation of this bill 
within two years after the OMB Director publishes online the 
information required under this bill. This review must address 
how the OMB Director and agencies determine how to aggregate, 
disaggregate, and consolidate program activities for the 
purpose of a most useful program inventory of Government 
investments; evaluate the extent to which the program inventory 
provides useful information for transparency, decision-making, 
and oversight and provides a coherent picture of the scope of 
Federal investments in certain areas; and any recommendations 
for improving implementation of this bill.

Section 4. Technical and conforming amendments

    This section provides technical amendments to sections 
1112, 1115, 1120, 1126, and 3512 of title 31 to provide the OMB 
Director with flexibility to place the program inventory on a 
website where other data already exists.

                   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, October 23, 2019.
Hon. Ron Johnson,
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. 2177, the Taxpayers 
Right-To-Know Act.
    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. 2177 would change how information about federal programs 
is provided online. The legislation would require that specific 
information about each program administered by a federal agency 
be available to the public on a website operated by the Office 
of Management and Budget (OMB). That information would include:
           Expenditure data for three fiscal years,
           Any performance reviews of the program,
           Statutes authorizing the program,
           Major regulations related to the program, 
        and
           Any federal assistance provided by the 
        program.
    Under S. 2177, OMB would have 180 days to develop an 
initial plan and begin a pilot program to post the necessary 
information; OMB would need to implement the entire program 
within four years of enactment. The Government Accountability 
Office would report to the Congress on the program's 
implementation and all posted information would be archived by 
OMB.
    Under current law, agencies regularly produce information 
on program management, budgets, strategic plans, and annual 
performance. For example, USASpending.gov links to 
Congressional budget justifications for many federal agencies. 
The Government Performance and Results Act requires agencies to 
describe every program they administer to the public and the 
Digital Accountability and Transparency Act of 2014 requires 
agencies to make information on all federal spending accessible 
and transparent to the public.
    Although much of the information required by S. 2177 is 
already available to the public, including in documents such as 
Congressional budget justifications, they are not collected on 
a comprehensive website. CBO expects that OMB would initially 
spend about $2 million over three years for a pilot program to 
analyze the data that is currently available and to determine 
what additional data would be needed to implement the bill. In 
addition, CBO expects that OMB would mostly rely on existing 
information sources to meet the requirements of S. 2177. At the 
conclusion of the pilot program CBO estimates that it would 
cost $8 million over the 2023-2024 period for administrative 
expenses to develop a website that links all federal programs 
to existing online information, including such sites as 
USASpending.gov, Acquisition.gov, Grants.gov, 
DisasterAssistance.gov, and Regulations.gov. Additional costs 
would cover employees to run and maintain the website, 
contractor support, and support from staff at all federal 
agencies. If OMB determined that significant additional data 
needed to be collected from agencies to develop the proposed 
website, the cost to implement S. 2177 would be larger.
    The costs of the legislation, detailed in Table 1, fall 
within budget function 800 (general government).

                Table 1.--ESTIMATED INCREASES IN SPENDING SUBJECT TO APPROPRIATION UNDER S. 2177
----------------------------------------------------------------------------------------------------------------
                                                                   By fiscal year, millions of dollars--
                                                         -------------------------------------------------------
                                                                                                         2020-
                                                            2020     2021     2022     2023     2024      2024
----------------------------------------------------------------------------------------------------------------
Estimated Authorization.................................        *        *        1        4        5         10
Estimated Outlays.......................................        *        *        1        4        5         10
----------------------------------------------------------------------------------------------------------------
* = between zero and $500,000.

    Enacting S. 2177 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 Assistant Director for 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. 1115. FEDERAL GOVERNMENT AND AGENCY PERFORMANCE PLANS.

    (a) Federal Government Performance Plans.--In carrying out 
the provisions of section 1105(a)(28), the Director of the 
Office of Management and Budget shall coordinate with agencies 
to develop the Federal Government performance plan. In addition 
to the submission of such plan with each budget of the United 
States Government, the Director of the Office of Management and 
Budget shall ensure that all information required by this 
subsection is concurrently made available on [the website 
provided under] a website described in section 1122 and updated 
periodically, but no less than annually. The Federal Government 
performance plan shall--

           *       *       *       *       *       *       *


Format of Performance Plans and Reports

    Pub. L. 111-352, Sec. 10, Jan. 4, 2011, 124 Stat. 3880, 
provided that:
    (a) Searchable, Machine Readable Plans and Reports.--For 
fiscal year 2012 and each fiscal year thereafter, each agency 
required to produce strategic plans, performance plans, and 
performance updates in accordance with the amendments made by 
this Act (see Short Title of 2011 Amendment note set out under 
section 1101 of this title) shall--
          (1) not incur expenses for the printing of strategic 
        plans, performance plans, and performance reports for 
        release external to the agency, except when providing 
        such documents to the Congress;
          (2) produce such plans and reports in searchable, 
        machine-readable formats; and
          (3) make such plans and reports available on [the 
        website described under] a website described in section 
        1122 of title 31, United States Code.
    (b) Web Based Performance Planning and Reporting.--
          (1) In general.--Not later than June 1, 2012, the 
        Director of the Office of Management and Budget shall 
        issue guidance to agencies to provide concise and 
        timely performance information for publication on [the 
        website described under] a website described in section 
        1122 of title 31, United States Code, including, at a 
        minimum, all requirements of sections 1115 and 1116 of 
        title 31, United States Code, except for section 
        1115(e).
          (2) * * *
          (3) Considerations.--In developing guidance under 
        this subsection, the Director of the Office of 
        Management and Budget shall take into consideration the 
        experiences of agencies in making consolidated 
        performance planning and reporting information 
        available on [the website as required under] a website 
        described in section 1122 of title 31, United States 
        Code.

           *       *       *       *       *       *       *


SEC. 1120. FEDERAL GOVERNMENT AND AGENCY PRIORITY GOALS.

    (a) Federal Government Priority Goals.--
          (1) * * *

           *       *       *       *       *       *       *

          (5) The Director of the Office of Management and 
        Budget shall make information about the Federal 
        Government priority goals available on [the website 
        described under] a website described in section 1122 of 
        this title.

           *       *       *       *       *       *       *


SEC. 1122. TRANSPARENCY OF PROGRAMS, PRIORITY GOALS, AND RESULTS.

    (a) Transparency of Agency Programs.--

           *       *       *       *       *       *       *

          (1) Definitions._For purposes of this subsection--
                  (A) the term ``Federal financial assistance'' 
                has the meaning given that term under section 
                7501;
                  (B) the term ``open Government data asset'' 
                has the meaning given that term under section 
                3502 of title 44;
                  (C) the term ``program'' means a single 
                program activity or an organized set of 
                aggregated, disaggregated, or consolidated 
                program activities by 1 or more agencies 
                directed toward a common purpose or goal; and 
                  (D) the term ``program activity'' has the 
                meaning given that term in section 1115(h).
          [(1) In general.--Not later than October 1, 2012, the 
        Office of Management and Budget shall] (2) Website and 
        Program Inventory._The Director of the Office of 
        Management and Budget shall--
                  (A) ensure the effective operation of a 
                single website that includes the information 
                required under subsections (b) and (c);
                  [(B) at a minimum, update the website on a 
                quarterly basis; and] (B) include on the 
                website described in subparagraph (A), or 
                another appropriate Federal Government website 
                where related information is made available, as 
                determined by the Director--
                          (i) a program inventory that shall 
                        identify each program; and
                          (ii) for each program identified in 
                        the program inventory, the information 
                        required under paragraph (3);
                  [(C) include on the website information about 
                each program identified by the agencies.] (C) 
                make the information in the program inventory 
                required under subparagraph (B) available as an 
                open Government data asset; and
                  (D) at a minimum--
                          (i) update the information required 
                        to be included on the single website 
                        under subparagraph (A) on a quarterly 
                        basis; and
                          (ii) update the program inventory 
                        required under subparagraph (B) on an 
                        annual basis.
          [(2)](3) Information.--Information for each program 
        [described under paragraph (1) shall include] 
        identified in the program inventory required under 
        paragraph (2)(B) shall include, for each program 
        activity that is a part of a program--
                  [(A) an identification of how the agency 
                defines the term ``program'', consistent with 
                guidance provided by the Director of the Office 
                of Management and Budget, including the program 
                activities that are aggregated, disaggregated, 
                or consolidated to be considered a program by 
                the agency;]
                  [(B)](A) a description of the purposes of the 
                [program] program activity and the contribution 
                of the [program] program activity to the 
                mission and goals of the agency; [and]
                  (B) a consolidated view from the current 
                fiscal year and each of the 2 fiscal years 
                before the current fiscal year of--
                          (i) the amount appropriated;
                          (ii) the amount obligated; and
                          (iii) the amount outlayed;
                  [(C) an identification of funding for the 
                current fiscal year and previous 2 fiscal 
                years.] (C) to the extent practicable and 
                permitted by law, links to any related 
                evaluation, assessment, or program performance 
                review by the agency, an inspector general, or 
                the Government Accountability Office (including 
                program performance reports required under 
                section 1116), and other related evidence 
                assembled in response to implementation of the 
                Foundations for Evidence-Based Policymaking Act 
                of 2018 (Public Law 115-435; 132 Stat. 5529);
                  (D) an identification of the statutes that 
                authorize the program activity or the authority 
                under which the program activity was created or 
                operates;
                  (E) an identification of an major regulations 
                specific to the program activity;
                  (F) any other information that the Director 
                of the Office of Management and Budget 
                determines relevant relating to program 
                activity data in priority areas most relevant 
                to Congress or the public to increase 
                transparency and accountability; and
                  (G) for assistance listings under which 
                Federal financial assistance is provided, for 
                the current fiscal year and each of the 2 
                fiscal years before the current fiscal year and 
                consistent with existing law relating to the 
                protection of personally identifiable 
                information--
                          (i) a linkage to the relevant program 
                        activities that fund Federal financial 
                        assistance by assistance listing;
                          (ii) information on the population 
                        intended to be served by the assistance 
                        listing based on the language of the 
                        solicitation, as required under section 
                        6102;
                          (iii) to the extent practicable based 
                        on data reported to the agency 
                        providing the Federal financial 
                        assistance, the results of the Federal 
                        financial assistance awards provided by 
                        assistance listing;
                          (iv) to the extent practicable, the 
                        percentage of the amount appropriated 
                        for the assistance listing that is used 
                        for management and administration;
                          (v) the identification of each award 
                        of Federal financial assistance and, to 
                        the extent practicable, the name of 
                        each direct or indirect recipient of 
                        the award; and
                          (vi) any information relating to the 
                        award of Federal financial assistance 
                        that is required to be included on the 
                        website established under section 2(b) 
                        of the Federal Funding Accountability 
                        and Transparency Act of 2006 (31 U.S.C. 
                        6101 note).
          (4) Archiving._The Director of the Office of 
        Management and Budget shall--
                  (A) archive and preserve the information 
                included in the program inventory required 
                under paragraph (2)(B) after the end of the 
                period during which such information is 
                required to be made available under paragraph 
                (3); and
                  (B) make information archived in accordance 
                with subparagraph (A) available for research 
                via an archiving process that results in self-
                service of data access.
    (b) Transparency of Agency Priority Goals and Results.--The 
head of each agency required to develop agency priority goals 
shall make information about each agency priority goal 
available to the Office of Management and Budget for 
publication on the website described in subsection (a)(2)(A), 
with the exception of any information covered by section 
1120(b)(2) of this title. In addition to an identification of 
each agency priority goal, the website described in subsection 
(a)(2)(A) shall also consolidate information about each agency 
priority goal, including--

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    (c) Transparency of Federal Government Priority Goals and 
Results.--The Director of the Office of Management and Budget 
shall also make available on the website described in 
subsection (a)(2)(A)--

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    (d) Information [on Website].--The information made 
available [on the website] under this section shall be readily 
accessible and easily found on the Internet by the public and 
members and committees of Congress. Such information shall also 
be presented in a searchable, machine-readable format. The 
Director of the Office of Management and Budget shall issue 
guidance to ensure that such information is provided in a way 
that presents a coherent picture of all Federal programs, and 
the performance of the Federal Government as well as individual 
agencies.

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SEC. 1126. PROGRAM MANAGEMENT IMPROVEMENT OFFICERS AND PROGRAM 
                    MANAGEMENT POLICY COUNCIL.

    (a) * * *
    (b) Program Management Policy Council.--
          (1) * * *
          (2) Purpose and Functions.--The Council shall act as 
        the principal interagency forum for improving agency 
        practices related to program and project management. 
        The Council shall--
                  (A) * * *

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                  (E) review the information published on [the 
                website of the Office of Management and Budget 
                pursuant to] a website described in section 
                1122.

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Subtitle III--Financial Management

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CHAPTER 35--ACCOUNTING AND COLLECTION

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Subchapter II--Accounting Requirements, Systems, and Information

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SEC. 3512. EXECUTIVE AGENCY ACCOUNTING AND OTHER FINANCIAL MANAGEMENT 
                    REPORTS AND PLANS.

    (a)
          (1) The Director of the Office of Management and 
        Budget shall prepare and submit to the appropriate 
        committees of the Congress and make available on [the 
        website described under] a website described in section 
        1122 a financial management status report and a 
        government-wide 5-year financial management plan.

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