[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 2590 Enrolled Bill (ENR)]


        S.2590

                       One Hundred Ninth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
             the third day of January, two thousand and six


                                 An Act


 
 To require full disclosure of all entities and organizations receiving 
                             Federal funds.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Funding Accountability and 
Transparency Act of 2006''.

SEC. 2. FULL DISCLOSURE OF ENTITIES RECEIVING FEDERAL FUNDING.

    (a) Definitions.--In this section:
        (1) Entity.--The term ``entity''--
            (A) includes, whether for profit or nonprofit--
                (i) a corporation;
                (ii) an association;
                (iii) a partnership;
                (iv) a limited liability company;
                (v) a limited liability partnership;
                (vi) a sole proprietorship;
                (vii) any other legal business entity;
                (viii) any other grantee or contractor that is not 
            excluded by subparagraph (B) or (C); and
                (ix) any State or locality;
            (B) on and after January 1, 2009, includes any 
        subcontractor or subgrantee; and
            (C) does not include--
                (i) an individual recipient of Federal assistance; or
                (ii) a Federal employee.
        (2) Federal award.--The term ``Federal award''--
            (A) means Federal financial assistance and expenditures 
        that--
                (i) include grants, subgrants, loans, awards, 
            cooperative agreements, and other forms of financial 
            assistance;
                (ii) include contracts, subcontracts, purchase orders, 
            task orders, and delivery orders;
            (B) does not include individual transactions below $25,000; 
        and
            (C) before October 1, 2008, does not include credit card 
        transactions.
        (3) Searchable website.--The term ``searchable website'' means 
    a website that allows the public to--
            (A) search and aggregate Federal funding by any element 
        required by subsection (b)(1);
            (B) ascertain through a single search the total amount of 
        Federal funding awarded to an entity by a Federal award 
        described in paragraph (2)(A)(i), by fiscal year;
            (C) ascertain through a single search the total amount of 
        Federal funding awarded to an entity by a Federal award 
        described in paragraph (2)(A)(ii), by fiscal year; and
            (D) download data included in subparagraph (A) included in 
        the outcome from searches.
    (b) In General.--
        (1) Website.--Not later than January 1, 2008, the Office of 
    Management and Budget shall, in accordance with this section, 
    section 204 of the E-Government Act of 2002 (Public Law 107-347; 44 
    U.S.C. 3501 note), and the Office of Federal Procurement Policy Act 
    (41 U.S.C. 403 et seq.), ensure the existence and operation of a 
    single searchable website, accessible by the public at no cost to 
    access, that includes for each Federal award--
            (A) the name of the entity receiving the award;
            (B) the amount of the award;
            (C) information on the award including transaction type, 
        funding agency, the North American Industry Classification 
        System code or Catalog of Federal Domestic Assistance number 
        (where applicable), program source, and an award title 
        descriptive of the purpose of each funding action;
            (D) the location of the entity receiving the award and the 
        primary location of performance under the award, including the 
        city, State, congressional district, and country;
            (E) a unique identifier of the entity receiving the award 
        and of the parent entity of the recipient, should the entity be 
        owned by another entity; and
            (F) any other relevant information specified by the Office 
        of Management and Budget.
        (2) Scope of data.--The website shall include data for fiscal 
    year 2007, and each fiscal year thereafter.
        (3) Designation of agencies.--The Director of the Office of 
    Management and Budget is authorized to designate one or more 
    Federal agencies to participate in the development, establishment, 
    operation, and support of the single website. In the initial 
    designation, or in subsequent instructions and guidance, the 
    Director may specify the scope of the responsibilities of each such 
    agency.
        (4) Agency responsibilities.--Federal agencies shall comply 
    with the instructions and guidance issued by the Director of the 
    Office of Management and Budget under paragraph (3), and shall 
    provide appropriate assistance to the Director upon request, so as 
    to assist the Director in ensuring the existence and operation of 
    the single website.
    (c) Website.--The website established under this section--
        (1) may use as the source of its data the Federal Procurement 
    Data System, Federal Assistance Award Data System, and Grants.gov, 
    if all of these data sources are searchable through the website and 
    can be accessed in a search on the website required by this Act, 
    provided that the user may--
            (A) specify such search shall be confined to Federal 
        contracts and subcontracts;
            (B) specify such search shall be confined to include 
        grants, subgrants, loans, awards, cooperative agreements, and 
        other forms of financial assistance;
        (2) shall not be considered in compliance if it hyperlinks to 
    the Federal Procurement Data System website, Federal Assistance 
    Award Data System website, Grants.gov website, or other existing 
    websites, so that the information elements required by subsection 
    (b)(1) cannot be searched electronically by field in a single 
    search;
        (3) shall provide an opportunity for the public to provide 
    input about the utility of the site and recommendations for 
    improvements;
        (4) shall be updated not later than 30 days after the award of 
    any Federal award requiring a posting; and
        (5) shall provide for separate searches for Federal awards 
    described in subsection (a) to distinguish between the Federal 
    awards described in subsection (a)(2)(A)(i) and those described in 
    subsection (a)(2)(A)(ii).
    (d) Subaward Data.--
        (1) Pilot program.--
            (A) In general.--Not later than July 1, 2007, the Director 
        of the Office of Management and Budget shall commence a pilot 
        program to--
                (i) test the collection and accession of data about 
            subgrants and subcontracts; and
                (ii) determine how to implement a subaward reporting 
            program across the Federal Government, including--

                    (I) a reporting system under which the entity 
                issuing a subgrant or subcontract is responsible for 
                fulfilling the subaward reporting requirement; and
                    (II) a mechanism for collecting and incorporating 
                agency and public feedback on the design and utility of 
                the website.

            (B) Termination.--The pilot program under subparagraph (A) 
        shall terminate not later than January 1, 2009.
        (2) Reporting of subawards.--
            (A) In general.--Based on the pilot program conducted under 
        paragraph (1), and, except as provided in subparagraph (B), not 
        later than January 1, 2009, the Director of the Office of 
        Management and Budget--
                (i) shall ensure that data regarding subawards are 
            disclosed in the same manner as data regarding other 
            Federal awards, as required by this Act; and
                (ii) shall ensure that the method for collecting and 
            distributing data about subawards under clause (i)--

                    (I) minimizes burdens imposed on Federal award 
                recipients and subaward recipients;
                    (II) allows Federal award recipients and subaward 
                recipients to allocate reasonable costs for the 
                collection and reporting of subaward data as indirect 
                costs; and
                    (III) establishes cost-effective requirements for 
                collecting subaward data under block grants, formula 
                grants, and other types of assistance to State and 
                local governments.

            (B) Extension of deadline.--For subaward recipients that 
        receive Federal funds through State, local, or tribal 
        governments, the Director of the Office of Management and 
        Budget may extend the deadline for ensuring that data regarding 
        such subawards are disclosed in the same manner as data 
        regarding other Federal awards for a period not to exceed 18 
        months, if the Director determines that compliance would impose 
        an undue burden on the subaward recipient.
    (e) Exception.--Any entity that demonstrates to the Director of the 
Office of Management and Budget that the gross income, from all 
sources, for such entity did not exceed $300,000 in the previous tax 
year of such entity shall be exempt from the requirement to report 
subawards under subsection (d), until the Director determines that the 
imposition of such reporting requirements will not cause an undue 
burden on such entities.
    (f) Construction.--Nothing in this Act shall prohibit the Office of 
Management and Budget from including through the website established 
under this section access to data that is publicly available in any 
other Federal database.
    (g) Report.--
        (1) In general.--The Director of the Office of Management and 
    Budget shall submit to the Committee on Homeland Security and 
    Governmental Affairs of the Senate and the Committee on Government 
    Reform of the House of Representatives an annual report regarding 
    the implementation of the website established under this section.
        (2) Contents.--Each report submitted under paragraph (1) shall 
    include--
            (A) data regarding the usage and public feedback on the 
        utility of the site (including recommendations for improving 
        data quality and collection);
            (B) an assessment of the reporting burden placed on Federal 
        award and subaward recipients; and
            (C) an explanation of any extension of the subaward 
        reporting deadline under subsection (d)(2)(B), if applicable.
        (3) Publication.--The Director of the Office of Management and 
    Budget shall make each report submitted under paragraph (1) 
    publicly available on the website established under this section.

SEC. 3. CLASSIFIED INFORMATION.

    Nothing in this Act shall require the disclosure of classified 
information.

SEC. 4. GOVERNMENT ACCOUNTABILITY OFFICE REPORTING REQUIREMENT.

    Not later than January 1, 2010, the Comptroller General shall 
submit to Congress a report on compliance with this Act.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.