DATA Act: Report on DOT’s Submission

The Digital Accountability and Transparency Act of 2014 (DATA Act) reinforces Federal agencies’ compliance with the Federal Funding Accountability and Transparency Act of 2006, which requires that Federal agencies maintain reliable data on spending and financial assistance. The Department of the Treasury (Treasury) makes these data available to the public at USASpending.gov. The DATA Act requires that every 2 years through 2021, inspectors general assess their agencies’ data submissions. Accordingly, the Office of Inspector General (OIG) audit objectives were to assess (1) the completeness, timeliness, quality, and accuracy of the Department of Transportation's (DOT’s) fiscal year 2017, second quarter financial and award data submitted for publication on USASpending.gov and (2) the Department’s implementation and use of the governmentwide financial data standards established by the Office of Management and Budget (OMB) and Treasury. DOT’s submission was timely and almost complete but OIG could not assess its accuracy because OIG could not rely on data in Treasury’s data collection system and other external systems. Furthermore, OIG could not assess the submission’s quality because the guide on submission reviews requires that quality be assessed by considering accuracy in addition to completeness, timeliness, and internal control. While DOT’s submission was nearly complete, Federal Highway Administration (FHWA) and Federal Aviation Administration (FAA) officials informed OIG that their submissions omitted certain transactions. Lastly, OIG's assessment of internal control did not reveal any issues that were significant to the audit. The Department implemented and used the data standards, and the Operating Administrations (OAs) used the data elements as required. DOT’s Office of the Secretary provided feedback to Treasury and OMB throughout the drafting and issuing of the Standards’ definitions. By understanding and using the Standards, DOT reduces the risk of errors and increases the likelihood that the reports will be timely, complete and accurate. OIG made three recommendations to help DOT improve its data submissions under the act: (1) Determine whether utility obligations are reportable for DATA Act purposes; (2) Improve controls to ensure that Saint Lawrence Seaway Development Corporation (SLSDC) excludes its zero dollar invoice related transactions from submissions; and (3) Improve controls to ensure that FAA excludes micro- purchases from submissions. DOT concurred with all three recommendations.

Language

  • English

Media Info

  • Media Type: Digital/other
  • Features: Appendices; Figures; References; Tables;
  • Pagination: 23p

Subject/Index Terms

Filing Info

  • Accession Number: 01663130
  • Record Type: Publication
  • Report/Paper Numbers: FI2018018
  • Files: TRIS, ATRI, USDOT
  • Created Date: Feb 13 2018 4:29PM