1. Short title This Act may be cited as the Federal Subaward Reporting System Modernization and Expansion Act . 2. FFATA Federal subaward reporting system (a) Report on Federal subaward reporting system Not later than 180 days after the date of the enactment of this Act, the Inspector General of the General Services Administration shall submit to Congress a report that contains the following: (1) A comprehensive review of the FFATA subaward reporting system to identify problems within the system that contribute to inaccurate and incomplete subaward reporting and provide specific recommendations for improvements. (2) An assessment of the effectiveness and efficiency of the system, including the following: (A) Accuracy and completeness of subaward data reported through the system. (B) Consistency of reporting requirements across Federal agencies. (C) Burden on Federal award recipients to comply with reporting requirements. (D) Accessibility and availability of subaward data to the public and stakeholders. (E) Adequacy of enforcement mechanisms to ensure compliance with reporting requirements. (3) Recommendations for improving the system. (b) Plan and report for improving the Federal subaward reporting system Not later than 1 year after the date of the enactment of this Act, and annually thereafter until the plan is fully implemented (as determined by the Administrator), the Administrator, in consultation with the Director and the Secretary, shall implement and submit to Congress a plan to update the FFATA subaward reporting system to ensure that the system provides accurate, timely, and comprehensive information on the first tier of any subaward made under a prime Federal award that includes the following: (1) Measures to improve the accuracy and completeness of subaward data reported through the system. (2) Standardized reporting requirements across Federal agencies, including a requirement that any prime recipient of a Federal award that does not make a subaward certifies that a subaward was not made. (3)