Federal Reports

The objectives of our audit were to assess the 1) completeness, accuracy, timeliness, and quality of the Department’s fiscal year 2020, fourth quarter financial and award data (Files A, B, C, D1, and D2) submitted for publication on USASpending.gov (submissions); and 2) Department’s implementation and use of the Government-wide financial data standards established by the Office of Management and Budget (OMB) and the U.S. Department of the Treasury (Treasury).For objective 1, we determined the Department submitted data of an Excellent quality based on the applicable Quality Assessment Scorecard. However, the Department did not submit certain data completely, accurately, or timely. We also identified internal control deficiencies over the Department’s DATA Act submissions. For objective 2, we determined that the Department implemented and used the Government-wide financial data standards established by OMB and Treasury under the DATA Act.

The DATA Act requires the EPA to report accurate financial and award data on USAspending.gov.

In this audit, we assessed the completeness, accuracy, timeliness, and quality of the Agency's fiscal year 2020, fourth quarter data submission as well as the Agency's implementation and use of government-wide financial data standards.

The VA OIG contracted with the independent public accounting firm CliftonLarsonAllen LLP (CLA) to audit VA’s compliance under the Digital Accountability and Transparency Act of 2014 (DATA Act). CLA conducted this performance audit with data sampled from the fourth quarter of fiscal year (FY) 2020, in accordance with Generally Accepted Government Auditing Standards. CLA primarily conducted its audit work during FY 2021, and the results of the audit are presented in the attached report. The VA OIG does not express an opinion on VA’s compliance under the DATA Act.

The Digital Accountability and Transparency Act of 2014 (DATA Act) requires OIG to annually audit SBA’s financial data and adherence to government financial data standards. We contracted with the independent certified public accounting firm KPMG LLP to conduct the annual audit. KPMG found the agency’s reporting required under the DATA Act. SBA met the government-wide financial data standards, and the data submission was of higher quality than in previous years. The agency has made progress since the 2019 audit increasing the availability, accuracy, and usefulness of federal spending information.However, SBA did not submit certain data completely, accurately, or on time. In addition, SBA needs to improve the completeness and accuracy of DATA Act reporting.

The objectives of this performance audit were to assess the completeness, timeliness, quality, and accuracy of Fiscal Year 2021, First Quarter financial and award data submitted for publication on USAspending.gov in accordance with the DATA Act and to assess the Peace Corps’ compliance with use of the Government-wide financial data standards established by the Office of Management and Budget and the Department of the Treasury. While the majority of the data submitted was of high quality, the agency failed to include required information in their submission, submitted inappropriate data, and misrepresented the level of budgetary resources used. These errors occurred because the agency continues to lack a comprehensive quality control program over the DATA Act submissions, including source systems and data.