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) Provisions to reduce the burden on Federal award recipients to comply with reporting requirements under the Federal Funding Accountability and Transparency Act of 2006 ( 31 U.S.C. 6101 note). (4) Mechanisms to increase accessibility and availability of subaward data to the public and stakeholders. (5) Adequate enforcement mechanisms to ensure compliance with reporting requirements under the Federal Funding Accountability and Transparency Act of 2006. (c) Expand Federal subaward reporting system (1) Subaward expansion data Beginning not later than 1 year after the date on which the first plan is submitted pursuant to subsection (b), the head of each Federal agency shall collect information on the first 2 tiers of a subaward from a Federal award that includes the data elements required to comply with the Federal Funding Accountability and Transparency Act of 2006 ( 31 U.S.C. 6101 note), as prescribed by the Director. (2) Plan for subaward reporting expansion Not later than 1 year after the date of the enactment of this Act, the Administrator, in consultation with the Director, shall issue reporting rules for Federal agencies under the Federal Funding Accountability and Transparency Act of 2006 and develop a plan to implement the requirements described in paragraph (1) with input from stakeholders and the public that includes the following: (A) Measures to improve the accuracy and completeness of subaward data reported through the system including the final recipient of a subaward under a Federal award. (B) Standardized reporting requirements across Federal agencies. (C) Provisions to reduce the burden on Federal award recipients to comply with reporting requirements under the Federal Funding Accountability and Transparency Act of 2006. (D) Mechanisms to increase