Federal Reports

Railroad Retirement Board's Initial DATA Act Submission, While Timely, Was Not Complete or Accurate

This is a publication by GAO's Office of Inspector General (OIG) that concerns internal GAO operations. The OIG contracted with the independent certified public accounting firm of CliftonLarsonAllen (CLA) to audit GAO’s compliance with the Digital Accountability and Transparency Act of 2014 (DATA Act), and produce this report. This report addresses (1) the completeness, timeliness, quality and accuracy of the GAO’s FY 2017, second quarter (January 2017 through March 2017) financial and award data submitted for publication on USASpending.gov and (2) GAO’s implementation and use of the Government-wide financial data standards established by the Office of Management Budget (OMB) and the Department of Treasury (Treasury), as required by the DATA Act.

CNCS did not fully comply with the DATA Act due to weaknesses in its existing financial reporting system (internal control over source systems) and internal control weaknesses within financial reporting, data management, and data reporting processes. CNCS did not submit complete, timely, quality, and accurate financial and award data for the FY 2017 second quarter. The Corporation continues to grapple with the implementation challenges previously reported in the readiness review, as well as new challenges identified by this performance audit.

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