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                                                       Calendar No. 200
 116th Congress       }                                  {       Report
                                  SENATE
  1st Session         }                                  {       116-96
_______________________________________________________________________

                                     



   GRANT REPORTING EFFICIENCY AND AGREEMENTS TRANSPARENCY ACT OF 2019

                               __________

                              R E P O R T

                                 of the

                   COMMITTEE ON HOMELAND SECURITY AND

                          GOVERNMENTAL AFFAIRS

                          UNITED STATES SENATE

                              to accompany

                                H.R. 150

      TO MODERNIZE FEDERAL GRANT REPORTING, AND FOR OTHER PURPOSES







[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]








               September 10, 2019.--Ordered to be printed


                               __________


                      U.S. GOVERNMENT PUBLISHING OFFICE
              
89-010                        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
          Yogin J. Kothari, Minority Professional Staff Member
                     Laura W. Kilbride, Chief Clerk















                                                      Calendar No. 200
116th Congress       }                                  {       Report
                                 SENATE
 1st Session         }                                  {       116-96

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



 
   GRANT REPORTING EFFICIENCY AND AGREEMENTS TRANSPARENCY ACT OF 2019

                                _______
                                

               September 10, 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 H.R. 150]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on Homeland Security and Governmental 
Affairs, to which was referred the bill (H.R. 150) to modernize 
Federal grant reporting, and for other purposes, having 
considered the same, reports favorably thereon with an 
amendment (in the nature of a substitute) 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......................................3
  V. Evaluation of Regulatory Impact..................................5
 VI. Congressional Budget Office Cost Estimate........................5
VII. Changes in Existing Law Made by the Act, as Reported.............7

                         I. Purpose and Summary

    The purpose of H.R. 150, the Grant Reporting Efficiency and 
Agreements Transparency Act of 2019, or the GREAT Act, is to 
improve and modernize reporting by recipients of Federal 
grants. The bill does so by requiring the Director of the 
Office of Management and Budget (OMB), and the Secretary of the 
Executive Branch agency that awards the most Federal grants 
each year, to create data standards for grantee reporting 
requirements across the Federal Government.\1\
---------------------------------------------------------------------------
    \1\On Sept. 26, 2018, the Committee approved S. 3484, the Grant 
Reporting Efficiency and Agreements Transparency Act of 2018. That bill 
is substantially similar to H.R. 150. Accordingly, this committee 
report is in large part a reproduction of Chairman Johnson's committee 
report for S. 3484, S. Rep. No. 115-354 (2018).
---------------------------------------------------------------------------

              II. Background and the Need for Legislation

    In 2014, Congress approved, and President Barack Obama 
signed, the Digital Accountability and Transparency (DATA) Act, 
the nation's first open data law.\2\ Included among the Act's 
provisions was the authorization of a 12-month pilot program to 
examine whether the establishment of data reporting standards 
across Federal agencies would reduce duplicative reporting 
requirements for Federal award recipients.\3\
---------------------------------------------------------------------------
    \2\Pub. L. No. 113-101 (2014).
    \3\Id. at Sec. 5(b).
---------------------------------------------------------------------------
    The DATA Act tasked OMB with implementing the pilot 
program.\4\ As authorized, the pilot program applied standard 
data reporting requirements to contracts, grants, and sub-
awards with a combined value over $1 billion.\5\ OMB examined 
Federal spending data and how Federal awardees reported data 
back to the Federal Government to analyze the influence of 
standardized terms and interoperable financial data systems.\6\ 
The pilot program also included a variety of award recipients 
as participants, including recipients that accept awards from 
multiple Federal programs across multiple Federal agencies.\7\
---------------------------------------------------------------------------
    \4\Id. at (b)(1).
    \5\Id. at (b)(2)(A).
    \6\Office of Mgmt. & Budget, Report to Congress: DATA Act Pilot 
Program 4 (Aug. 10, 2017), available at https://www.whitehouse.gov/
sites/whitehouse.gov/files/omb/sequestration_reports/
2017_data_act_section5_report.pdf.
    \7\Id. at 4.
---------------------------------------------------------------------------
    OMB also tasked several agencies with overseeing differing 
aspects of the pilot program, including the Department of 
Health and Human Services (HHS).\8\ OMB made HHS responsible 
for the grants portion of the DATA pilot program due to its 
high involvement with grant recipients and maintenance of 
Grants.gov.\9\ To address inconsistent terms used in grant 
reporting, HHS created the Common Data Element Repository 
(CDER) Library model.\10\ The CDER is an online repository of 
Federal Government program data, terms, and attributes of grant 
reporting.\11\ CDER is designed to provide a framework of 
agreed-upon data standards, improve transparency, and promote 
consistency in definitions and terms in the Federal grant 
world.\12\ Using CDER, HHS collected and analyzed data related 
to grants from a 12-month reporting period.\13\
---------------------------------------------------------------------------
    \8\Id.
    \9\Id. at 32. Grants.gov is a centralized website that allows grant 
seekers to find and apply for federal funding opportunities. 
Grants.gov, About the Grants.gov Program Management Office, https://
www.grants.gov/web/grants/support/about-grants-gov.html (last visited 
June 18, 2019).
    \10\Dep't of Health & Human Services, Common Data Repository (CDER) 
Library, https://www.hhs.gov/about/agencies/asfr/data-act-program-
management-office/common-data-element-repository/index.html (last 
visited June 18, 2019).
    \11\Dep't of Health & Human Services, Common Data Element 
Repository (CDER) Library, https://repository.usaspending.gov/
cder_library/ (last visited June 18, 2019).
    \12\Id.
    \13\Office of Mgmt. & Budget, supra note 6 at 37.
---------------------------------------------------------------------------
    Upon completion of the grant portion of the pilot program, 
HHS, and ultimately OMB, concluded that grant reporting could 
be completed in a more accurate and timely fashion if they had 
access to an online repository containing defined data 
standards, such as the CDER Library.\14\ OMB issued guidance to 
Federal agencies, explaining how agencies are to apply data 
standards in the hopes of lessening the compliance burden and 
simplify the reporting process.\15\ OMB had four 
recommendations for grant reporting: (1) require that reported 
data elements are defined; (2) require that reported data is 
collected and maintained in a central location; (3) allow data 
to be re-used and auto-populated across the Government; and (4) 
have resources available to explain requirements and business 
processes when necessary.\16\
---------------------------------------------------------------------------
    \14\Memorandum from Mick Mulvaney, Director, Office of Mgmt. & 
Budget, to Heads of Executive Departments and Agencies (Sept. 5, 2018) 
available at https://www.whitehouse.gov/wp-content/uploads/2018/09/M-
18-24.pdf; Office of Mgmt. & Budget, supra note 6 at 42.
    \15\Memorandum from David Mader, Controller, Office of Mgmt. & 
Budget, to Heads of Executive Departments and Agencies (May 3, 2016) 
available at https://obamawhitehouse.archives.gov/sites/default/files/
omb/financial/memos/management-procedures-memorandum-no-2016-03-
additional-guidance-for-data-act-implementation.pdf.
    \16\Office of Mgmt. & Budget, supra note 6 at 6.
---------------------------------------------------------------------------
    Although the DATA Act pilot program had a two-year sunset, 
the positive feedback from HHS's work with the pilot program as 
it related to Federal grants led to the introduction of H.R. 
150. H.R. 150 implements all four of OMB's recommendations for 
Federal agencies to modernize reporting by defining and 
imposing data standards in an open repository managed by HHS 
and OMB. The data standards OMB and HHS establish will be 
applied government-wide to all Federal grant recipients' 
reporting to ensure continuity and efficiency.

                        III. Legislative History

    H.R. 150 was introduced on January 3, 2019, by 
Representatives Virginia Foxx (R-NC-5), Cynthia Axne (D-IA-3), 
Ben Cline (R-VA-6), Scott DesJarlais (R-TN-4), Tom Emmer (R-MN-
6), Jimmy Gomez (D-CA-34), Josh Harder (D-CA-10), Robin Kelly 
(D-IL-2), Derek Kilmer (D-WA-6), Mark Meadows (R-NC-11), Ralph 
Norman (R-SC-5), Gary Palmer (R-AL-6), Mike Quigley (D-IL-5), 
Harley Rouda (D-CA-48), Pete Stauber (R-MN-8), and Mark Walker 
(R-NC-6). On January 17, 2019, a motion to suspend the rules 
and pass the bill was agreed to by yeas and nays (422-0).
    The Act was referred to the Committee on Homeland Security 
and Governmental Affairs. The Committee considered H.R. 150 at 
a business meeting on June 19, 2019. During the business 
meeting, Senators James Lankford, Gary Peters, Maggie Hassan, 
and Michael Enzi offered a substitute amendment to better 
specify the standard-setting agency, to require guidance to be 
updated every ten years, and to provide more time for Federal 
agencies to establish data standards and guidance. Both the 
Lankford substitute amendment and the Act, as amended, were 
passed by voice vote en bloc with Senators Johnson, Portman, 
Paul, Lankford, Romney, Scott, Enzi, Hawley, Peters, Carper, 
Hassan, Sinema, and Rosen present.

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


Section 1. Short title; table of contents

    This section establishes the short title of the Act as the 
``Grant Reporting Efficiency and Agreements Transparency Act of 
2019'', or the ``GREAT Act.'' This section also provides a 
table of contents for the Act.

Section 2. Purposes

    This section lays out the purposes of the bill, to improve 
Federal awardee's reporting to the Federal Government by 
creating and using data standards when reporting annual 
productivity, budget requests, and other correspondence. The 
data standards are to be created by the Director of OMB and the 
Secretary of the standard-setting agency (as defined in section 
4 of this bill).

Section 3. Definitions

    This section explains that the terms agency, Director, 
Federal award, and Secretary have the same meanings as they are 
given in section 6401 of title 31, United States Code, which 
are added by section 4 of this bill.

Section 4. Data standards for grant reporting

    This section adds a new Chapter 64 to follow chapter 63 in 
title 31 of the United States Code.
    New section 6401 of Chapter 64 provides definitions for the 
terms ``agency,'' ``core data elements,'' ``Director,'' 
``Executive department,'' ``Federal award,'' ``Secretary,'' 
``standard-setting agency,'' and ``State.''
    New section 6402 provides that the Executive department 
that issues the most Federal awards in a calendar year shall be 
considered the standard-setting agency. The Secretary of the 
standard-setting agency and Director of OMB shall establish the 
Government-wide data standards for all reporting by Federal 
award recipients. The data standards need to be consistent with 
accounting and reporting principles, nonproprietary, and yield 
information by being fully searchable and machine-readable.
    New section 6403 details that the Secretary of the 
standard-setting agency and Director of OMB need to produce 
guidance directing all agencies to apply the data standards 
established under new section 6402 to all applicable reports 
from award recipients, not later than three years after the 
date of enactment of this bill. The guidance will help 
assimilate current reporting practices, while allowing some 
exceptions, such as for Indian Tribes. The Director must update 
the guidance at least every 10 years.
    New section 6404 explains the requirements of agencies. 
Within one year of the Director issuing or updating guidance 
under new section 6403, agencies are required to have all grant 
and cooperative agreements recipients use the data standards 
established for all information collection requests.

Section 5. Single audit act

    This section amends Sections 7502 and 7505 of United States 
Code to require all audit-related information be electronic and 
machine-readable.

Section 6. Consolidation of assistance-related information; publication 
        of public information as open data

    This section requires OMB and the standard-setting agency 
to collect, publish, and maintain the Federal award information 
received from the reports. The Federal award information is to 
be displayed in a government-wide data set that is publically 
available.

Section 7. Evaluation of nonproprietary identifiers

    This section establishes that OMB and the standard-setting 
agency should decide on using nonproprietary identifiers for 
the data standards, keeping in mind the accessibility and cost 
to recipients of Federal awardees.

Section 8. Rule of construction

    This section clarifies that provisions of this Act shall 
not be interpreted to require the collection of data that is 
not already required.

Section 9. No additional funds authorized

    This section makes clear that no additional funds are 
authorized to carry out this bill.

                   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, July 25, 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 H.R. 150, the GREAT 
Act.
    If you wish further details on this estimate, we will be 
pleased to provide them. The CBO staff contacts are Chinmayee 
Balabhadrapatruni and Matthew Pickford.
            Sincerely,
                                                 Phillip L. Swagel.
    Enclosure.

    [GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]
    

    The bill would
           Direct the Office of Management and Budget 
        to designate an executive agency to establish data 
        standards for reporting information about federal grant 
        programs
           Aim to facilitate the management of federal 
        grants and cooperative agreements
           Require federal grant award data to be 
        publicly available
    Estimated budgetary effects would primarily stem from
           The cost of establishing data standards, 
        modifying reporting systems, and training personnel 
        across 26 federal agencies
    Bill summary: H.R. 150 would require the Office of 
Management and Budget (OMB) and a designated executive agency 
to jointly establish data standards for information reported by 
recipients of federal grants. The act also would require that 
information to be publicly available, subject to certain 
restrictions.
    Estimated federal cost: The estimated budgetary effect of 
H.R. 150 is shown in Table 1. The costs of the legislation fall 
within all budget functions that include grant programs.

                TABLE 1.--ESTIMATED INCREASES IN SPENDING SUBJECT TO APPROPRIATION UNDER H.R. 150
----------------------------------------------------------------------------------------------------------------
                                                              By fiscal year, millions of dollars--
                                                ----------------------------------------------------------------
                                                   2019     2020     2021     2022     2023     2024   2019-2024
----------------------------------------------------------------------------------------------------------------
Estimated Authorization........................        0       10       10       10       10       10        50
Estimated Outlays..............................        0       10       10       10       10       10        50
----------------------------------------------------------------------------------------------------------------

    Basis of estimate: CBO assumes that H.R. 150 will be 
enacted near the end of 2019 and that spending will follow 
historical patterns for similar activities.
    Under current law, the government uses several databases to 
monitor and track federal spending on grants. For example, the 
Department of Health and Human Services (HHS) uses 
www.grants.gov to provide information about federal grants and 
contracts. A similar OMB website, www.usaspending.gov, provides 
information on award amounts for all federal contracts, grants, 
and loans. Information from HHS and OMB indicates that under 
current law, the federal government has standardized some 
reporting requirements by grant recipients, but that 
information is not collected or reported consistently by all 
federal programs.
    For this estimate, CBO assumes that HHS would be the lead 
agency to implement H.R. 150. HHS typically spends $10 million 
to $12 million annually on its grants website, and CBO expects 
that implementing H.R. 150 would involve a similar level of 
effort across the 26 major departments and agencies. 
Implementing the act would require personnel from multiple 
departments and agencies to develop the data elements, modify 
computer systems, and train staff. In total, CBO estimates 
implementing the act would cost $50 million over the 2020-2024 
period; that spending would be subject to the availability of 
appropriated funds.
    Pay-As-You-Go considerations: The Statutory Pay-As-You-Go 
Act of 2010 establishes budget-reporting and enforcement 
procedures for legislation affecting direct spending or 
revenues. H.R. 150 could affect direct spending by agencies 
that are not funded through annual appropriations; therefore 
pay-as-you-go procedures apply. CBO estimates, however, that 
net changes in direct spending would be insignificant. Enacting 
the bill would not affect revenues.
    Increase in long-term deficits: CBO estimates that enacting 
H.R. 150 would increase on-budget deficits by an insignificant 
amount in the four consecutive 10-year periods beginning in 
2030.
    Mandates: None.
    Estimate prepared by: Federal costs: Chinmayee 
Balabhadrapatruni and Matthew Pickford; Mandates: Andrew 
Laughlin.
    Estimate reviewed by: Kim P. Cawley, Chief, Natural 
Resources Cost Estimate Unit; 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 V--GENERAL ASSISTANCE ADMINISTRATION

        Chap.                                                       Sec.
61. Program Information........................................... 6101.
     * * * * * * *
64. Data standards for grant reporting............................ 6401.
     * * * * * * *

             Chapter 64--Data Standards for Grant Reporting

Sec.
6401. Definitions.
6402. Data standards for grant reporting.
6403. Guidance applying data standards for grant reporting.
6404. Agency requirements.

SEC. 6401. DEFINITIONS.

    In this chapter:
          (1) Agency.--The term ``agency'' has the meaning 
        given the term in section 552(f) of title 5.
          (2) Core data elements.--The term ``core data 
        elements'' means data elements that relating to 
        financial management, administration, or management 
        that
                  (A) are not program-specific in nature or 
                program-specific outcome measures, as defined 
                in section 1115(h) of this title; and
                  (B) are required by agencies for all or the 
                vast majority of recipients of Federal awards 
                for purposes of reporting.
          (3) Director.--The term ``Director'' means the 
        Director of the Office of Management and Budget.
          (4) Executive department.--The term ``Executive 
        department'' has the meaning given the term in section 
        101 of title 5.
          (5) Federal award.--The term ``Federal award''--
                  (A) means the transfer of anything of value 
                for a public purpose of support or stimulation 
                authorized by a law of the United States, 
                including financial assistance and Government 
                facilities, services, and property;
                  (B) includes a grant, a subgrant, a 
                cooperative agreement, or any other 
                transaction; and
                  (C) does not include a transaction or 
                agreement--
                          (i) that provides for conventional 
                        public information services or 
                        procurement of property or services for 
                        the direct benefit or use of the 
                        Government; or
                          (ii) that provides only--
                                  (I) direct Government cash 
                                assistance to an individual;
                                  (II) a subsidy;
                                  (III) a loan;
                                  (IV) a loan guarantee; or
                                  (V) insurance.
          (6) Secretary.--The term ``Secretary'' means the head 
        of the standard-setting agency.
          (7) Standard-setting agency.--The term ``standard-
        setting agency'' means the Executive department 
        designated under section 6402(a)(1).
          (8) State.--The term ``State'' means each State of 
        the United States, the District of Columbia, each 
        commonwealth, territory, or possession of the United 
        States, and each federally recognized Indian Tribe.

SEC. 6402. DATA STANDARDS FOR GRANT REPORTING.

    (a) In General.--
          (1) Designation of standard-setting agency.--The 
        Director shall designate the Executive department that 
        administers the greatest number of programs under which 
        Federal awards are issued in a calendar year as the 
        standard-setting agency.
          (2) Establishment of standards.--Not later than 2 
        years after the date of enactment of this chapter, the 
        Secretary and the Director shall establish Government-
        wide data standards for information reported by 
        recipients of Federal awards.
          (3) Data elements.--The data standards established 
        under paragraph (2) shall include, at a minimum--
                  (A) standard definitions for data elements 
                required for managing Federal awards; and
                  (B) unique identifiers for Federal awards and 
                recipients of Federal awards that can be 
                consistently applied Governmentwide.
    (b) Scope.--The data standards established under subsection 
(a)--
          (1) shall include core data elements;
          (2) may cover information required by law to be 
        reported to any agency by recipients of Federal awards, 
        including audit-related information reported under 
        chapter 75 of this title; and
          (3) may not be used by the Director or any agency to 
        require the collection of any data not otherwise 
        required under Federal law.
    (c) Requirements.--The data standards established under 
subsection (a) shall, to the extent reasonable and 
practicable--
          (1) render information reported by recipients of 
        Federal awards fully searchable and machine-readable;
          (2) be nonproprietary;
          (3) incorporate standards developed and maintained by 
        voluntary consensus standards bodies;
          (4) be consistent with and implement applicable 
        accounting and reporting principles; and
          (5) incorporate the data standards established under 
        the Federal Funding Accountability and Transparency Act 
        of 2006 (31 U.S.C. 6101 note).
    (d) Consultation.--In establishing the data standards under 
subsection (a), the Secretary and the Director shall consult 
with--
          (1) the Secretary of the Treasury to ensure that the 
        data standards established under subsection (a) 
        incorporate the data standards established under the 
        Federal Funding Accountability and Transparency Act of 
        2006 (31 U.S.C. 6101 note);
          (2) the head of each agency that issues Federal 
        awards;
          (3) recipients of Federal awards and organizations 
        representing recipients of Federal awards;
          (4) private sector experts;
          (5) members of the public, including privacy experts, 
        privacy advocates, auditors, and industry stakeholders; 
        and
          (6) State and local governments.

SEC. 6403. GUIDANCE APPLYING DATA STANDARDS FOR GRANT REPORTING.

    (a) In General.--Not later than 3 years after the date of 
enactment of this chapter--
          (1) the Secretary and the Director shall jointly 
        issue guidance to all agencies directing the agencies 
        to apply the data standards established under section 
        6402(a) to all applicable reporting by recipients of 
        Federal awards; and
          (2) the Director shall prescribe guidance applying 
        the data standards established under section 6402(a) to 
        audit-related information reported under chapter 75 of 
        this title.
    (b) Guidance.--The guidance issued under subsection (a) 
shall--
          (1) to the extent reasonable and practicable--
                  (A) minimize the disruption of existing 
                reporting practices of, and not increase the 
                reporting burden on, agencies or recipients of 
                Federal awards; and
                  (B) explore opportunities to implement modern 
                technologies in reporting relating to Federal 
                awards;
          (2) allow the Director to permit exceptions for 
        classes of Federal awards, including exceptions for 
        Federal awards granted to Indian Tribes and Tribal 
        organizations consistent with the Indian Self-
        Determination and Education Assistance Act (25 U.S.C. 
        5301 et seq.), if the Director publishes a list of 
        those exceptions and submits the list to the Committee 
        on Homeland Security and Governmental Affairs of the 
        Senate and the Committee on Oversight and Reform of the 
        House of Representatives; and
          (3) take into consideration the consultation required 
        under section 6402(d).
    (c) Updating Guidance.--
          (1) In general.--Not less frequently than once every 
        10 years, the Director shall update the guidance issued 
        under subsection (a).
          (2) Procedures.--In updating guidance under paragraph 
        (1), the Director shall, to the maximum extent 
        practicable, follow the procedures for the development 
        of the data standards and guidance prescribed under 
        this section and section 6402.

SEC. 6404. AGENCY REQUIREMENTS.

    Not later than 1 year after the date on which guidance is 
issued or updated under subsection (b) or (c), respectively, of 
section 6403, the head of each agency shall--
          (1) ensure that all of the Federal awards that the 
        agency issues use data standards for all future 
        information collection requests; and
          (2) amend existing information collection requests 
        under by chapter 35 of title 44 (commonly known as the 
        ``Paperwork Reduction Act'') to comply with the data 
        standards established under section 6402 of this 
        chapter, in accordance with the guidance issued by the 
        Secretary and the Director under section 6403 of this 
        chapter.

           *       *       *       *       *       *       *


Chapter 75--Requirement for Single Audits

           *       *       *       *       *       *       *



SEC. 7502. AUDIT REQUIREMENTS; EXEMPTIONS.

    (a) * * *

           *       *       *       *       *       *       *

    (h) The non-federal entity shall transmit the reporting 
package, in an electronic form consistent with the data 
standards established under chapter 64 and which shall include 
the non-Federal entity's financial statements, schedule of 
expenditures of Federal awards, corrective action plan defined 
under subsection (i), and auditor's reports developed pursuant 
to this section, to a Federal clearinghouse designated by the 
Director, and make it available for public inspection within 
the earlier of--

           *       *       *       *       *       *       *


SEC. 7505. REGULATIONS.

    (a) * * *

           *       *       *       *       *       *       *

    (d) Such guidance shall require audit-related information 
reported under this chapter to be reported in an electronic 
form consistent with the data standards established under 
chapter 64.

           *       *       *       *       *       *       *


                                  [all]