31 U.S.C. § 3

FULL DISCLOSURE OF FEDERAL FUNDS.

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“(a)In General.—Not less frequently than monthly when practicable, and in any event not less frequently than quarterly, the Secretary (in consultation with the Director and, with respect to information described in subsection (b)(2), the head of the applicable Federal agency) shall ensure that updated information with respect to the information described in subsection (b) is posted on the website established under section 2.“(b)Information To Be Posted.—“(1)Funds.—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—“(A) for each appropriations account, including an expired or unexpired appropriations account, the amount—“(i) of budget authority appropriated;“(ii) that is obligated;“(iii) of unobligated balances; and“(iv) of any other budgetary resources;“(B) from which accounts and in what amount—“(i) appropriations are obligated for each program activity; and“(ii) outlays are made for each program activity;“(C) from which accounts and in what amount—“(i) appropriations are obligated for each object class; and“(ii) outlays are made for each object class; and“(D) for each program activity, the amount—“(i) obligated for each object class; and“(ii) of outlays made for each object class.“(2)Budget justifications.—“(A)Definitions.—In this paragraph—“(i) the term ‘budget justification materials’ means the annual budget justification materials of a Federal agency, or a component of a Federal agency, that are submitted, in conjunction with the budget of the United States Government submitted under section 1105(a) of title 31, United States Code; and“(ii) the term ‘open Government data asset’ has the meaning given that term in section 3502 of title 44, United States Code.“(B)Information.—The information to be posted—“(i) shall include any budget justification materials— “(I) for the second fiscal year beginning after the date of enactment of this paragraph [Sept. 24, 2021], and each fiscal year thereafter; and “(II) to the extent practicable, that were released for any fiscal year before the date of enactment of this paragraph; and“(ii) shall not include budget justification materials the disclosure of which is prohibited by law, that are classified, or that are exempt from disclosure under section 552(b) of title 5, United States Code.“(C)Format.—Budget justification materials shall be posted under subparagraph (B)—“(i) as an open Government data asset;“(ii) in a manner that enables users to download individual reports, download all reports in bulk, and download in bulk the results of a search, to the extent practicable; and“(iii) in a structured data format, to the extent practicable.“(D)Deadline.—The budget justification materials required to be posted under subparagraph (B)(i) shall be posted not later than 2 weeks after the date on which the budget justification materials are first submitted to Congress.“(E)Rule of construction.—Nothing in this paragraph shall be construed to authorize a Federal agency, or a component of a Federal agency, to destroy any budget justification materials relating to a fiscal year before the fiscal year described in subparagraph (B)(i).