1. Short title This Act may be cited as the Special District Grant Accessibility Act . 2. Agency financial assistance guidance on special districts (a) Requirements for agency acknowledgment of special districts as grant recipients (1) OMB guidance Not later than 180 days after the date of the enactment of this Act, the Director shall issue guidance that clarifies how an agency recognizes a special district as a unit of local government for the purpose of being eligible to receive Federal financial assistance. (2) Agency requirements Not later than 1 year after the date on which the guidance is issued pursuant to paragraph (1), the head of each agency shall implement the requirements of such guidance and conform any policy, principle, practice, procedure, or guideline relating to the administration of the Federal financial assistance programs of the agency. (3) Reporting requirement Not later than 2 years after the date of the enactment of this Act, the Director shall submit to the Committee on Oversight and Accountability of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate a report that evaluates agency implementation of and conformity to the guidance issued pursuant to paragraph (1). (b) Definitions In this section: (1) Agency The term agency has the meaning given the term in section 552 of title 5, United States Code. (2) Director The term Director means the Director of the Office of Management and Budget. (3) Federal financial assistance The term Federal financial assistance — (A) means assistance that a non-Federal entity receives or administers in the form of a grant, loan, loan guarantee, property, cooperative agreement, interest subsidy, insurance, food commodity, direct appropriation, or other assistance