[113th Congress Public Law 101]
[From the U.S. Government Printing 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>