Public Law 113–101: To expand the Federal Funding Accountability and Transparency Act of 2006 to increase accountability and transparency in Federal spending, and for other purposes.

The term ‘’ means the Director of the Office of Management and Budget.”

The term ‘’ has the meaning given the term ‘’ under section 105 of title 5, United States Code.”

The term ‘’ 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.

The term ‘’ has the meaning given that term under section 1115(h) of title 31, United States Code.”

The term ‘’ means the Secretary of the Treasury.”

shall have the ability to aggregate data for the categories described in paragraphs (1) through (5) without double-counting data; and

shall ensure that all information published under this section is available—

for each appropriations account, including an expired or unexpired appropriations account, the amount—

from which accounts and in what amount—

from which accounts and in what amount—

for each program activity, the amount—

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.

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.

incorporate widely accepted common data elements, such as those developed and maintained by—

incorporate a widely accepted, nonproprietary, searchable, platform-independent computer-readable format;

include unique identifiers for Federal awards and entities receiving Federal awards that can be consistently applied Government-wide;

be consistent with and implement applicable accounting principles;

be capable of being continually upgraded as necessary;128 STAT. 1149

produce consistent and comparable data, including across program activities; and

establish a standard method of conveying the reporting period, reporting entity, unit of measure, and other associated attributes.

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).

“(B)

Noninterference with auditability of department of defense financial statements.—

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.

common reporting elements across the Federal Government;

unnecessary duplication in financial reporting; and

unnecessarily burdensome reporting requirements for recipients of Federal awards.

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—

The pilot program shall—

The pilot program shall include data collected during a 12-month reporting cycle.

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.

The pilot program shall terminate on the date that is 2 years after the date on which the pilot program is established.

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—

“(B)

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—

In accordance with paragraph (2), the Inspector General of each Federal agency, in consultation with the Comptroller General of the United States, shall—

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.

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 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).

The Secretary may establish a data analysis center or expand an existing service to provide data, analytic tools, and data management techniques to support—

The Secretary shall enter into memoranda of understanding with Federal agencies, including Inspectors General and Federal law enforcement agencies—

“(A)

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.