Section 1 Short title
This Act may be cited as the “Taxpayers Right-To-Know Act”.
Taxpayers Right-To-Know Act
A BILL
To provide taxpayers with an annual report disclosing the cost and performance of Government programs and areas of duplication among them, and for other purposes.
Sec. 2 Cost and performance of Government programs
In general— Section 1122(a) of title 31, United States Code, is amended—
by redesignating paragraphs (1) and (2) as paragraphs (2) and (3), respectively;
by inserting before paragraph (2), as so redesignated, the following:
“(1) Definition of program—For purposes of this subsection, the term program means an organized set of activities by 1 or more agencies directed toward a common purpose or goal.”
in paragraph (2), as so redesignated—
by striking “In general.—Not later than October 1, 2012, the Office of Management and Budget shall” and inserting “Website and program inventory.—The Director of the Office of Management and Budget shall”; and
by striking subparagraph (C) and inserting the following:
“(C) include on the website—
“(i) a program inventory that shall identify each program of the Federal Government, which shall include—
“(I) any activity that is commonly referred to as a program;
“(II) any activity specifically created by law, or referenced in law, as a program;
“(III) each program that has an application process;
“(IV) each program for which financial awards are made on a competitive basis; and
“(V) any activity identified as a program activity in a budget request; and
“(ii) for each program identified in the program inventory, the information required under paragraph (3).”
in paragraph (3), as so redesignated—
in the matter preceding subparagraph (A), by striking “described under paragraph (1)” and inserting “identified in the program inventory required under paragraph (2)”;
by striking subparagraph (A) and inserting the following:
“(A) the program activities that are considered a program by the agency;”
in subparagraph (B), by striking “and” at the end;
in subparagraph (C), by striking the period at the end and inserting a semicolon; and
by adding at the end the following:
“(D) an identification of the specific statute that authorizes the program and any regulations specific to the program;
“(E) for any program that provides grants or other financial assistance to individuals or entities, for the most recent fiscal year—
“(i) an estimate of the number of individuals served by the program and beneficiaries who received financial assistance under the program; and
“(ii) an estimate of—
“(I) the number of full-time equivalents who administer the program; and
“(II) the number of full-time equivalents whose salary is paid in part or full by the Federal Government through a grant, contract, cooperative agreement, or another form of financial award or assistance who administer or assist in any way in administering the program;
“(F) links to any evaluation, assessment, or program performance reviews by the agency, an Inspector General, or the Government Accountability Office (including program performance reports required under section 1116) released during the preceding 5 years; and
“(G) to the extent available, financial information for each program required to be reported under section 3(b) of the Federal Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note), or a direct link to such information for a specific program on the website established under section 2 of that Act.”
Guidance— Not later than 1 year after the date of enactment of this Act, the Director of the Office of Management and Budget—
shall issue guidance to agencies to identify how the program activities used in budget or appropriations accounts correspond with programs identified in the program inventory required under section 1122(a)(2)(A) of title 31, United States Code, as amended by subsection (a); and
may issue guidance to agencies on more closely aligning program activities to the programs in the program inventory for purposes of the budget of the President submitted to Congress under section 1105(a) of title 31, United States Code.
Expired grant funding— Not later than February 1 of each fiscal year, the Director of the Office of Management and Budget shall publish on the public website of the Office of Management and Budget the total amount of undisbursed grant funding remaining in grant accounts for which the period of availability to the grantee has expired.
Sec. 3 Regulations and implementation
Regulations— Not later than 120 days after the date of enactment of this Act, the Director of the Office of Management and Budget shall prescribe regulations or other guidance to implement this Act, and the amendments made by this Act.
Implementation— This Act, and the amendments made by this Act, shall be implemented not later than 1 year after the date of enactment of this Act.