Audit of the Commission’s Compliance with Provisions of the Digital Accountability and Transparency Act of 2014

RMA was engaged by the U.S. AbilityOne Commission Office of Inspector General (OIG) to conduct the performance audit and issue its report. The objectives of the audit were to assess 1) the completeness, accuracy, timeliness, and quality of the Q2 FY 2021 financial and award data submitted by the Commission for publication on USASpending.gov, and 2) the Commission’s implementation and use of the government-wide financial data standards established by the Office of Management and Budget (OMB) and the U.S. Treasury (Treasury). To answer the audit objectives, the RMA team obtained and identified information about applicable records from Commission and 3rd party data systems. RMA then sampled, reviewed, and reconciled Q2 FY 2021 financial and award data submitted by the Commission for publication on USASpending.gov. The team also assessed 1) controls in place for the extraction of data from source systems and for the reporting of data to the Treasury, 2) the completeness, accuracy, timeliness, quality of the financial as well as award data sampled, and 3) the Commission’s implementation and use of the 59 data elements and standards established by OMB and Treasury.