Our statutory Digital Accountability and Transparency Act (DATA Act) review sought to assess the (1) completeness, accuracy, timeliness, and quality of the financial and award data submitted for publication on USASpending.gov and (2) U.S. Department of Education’s (Department) implementation and use of the Government-wide financial data standards established by the Office of Management and Budget (OMB) and U.S. Department of the Treasury (Treasury).
We found that the Department’s FY 2019, first quarter financial and award data submitted for publication on USASpending.gov was generally complete, accurate, timely, and of higher quality. In addition, we found that the Department fully implemented and are using the Government-wide financial data standards established by OMB and Treasury. However, we found that File C did not include 36 records that should have otherwise been recorded in the quarter. Specifically, records were excluded from File C because the Department did not have an adequate process to assess programming code, test for missing records, and obtain all required data as soon as File C is generated.
We made two recommendations: (1) that the Department ensure that corrective actions identified by the Department during the audit are implemented, including update the programming code, implement a reconciliation process to test for missing records, and obtain all required data as soon as File C is generated; and (2) that the Department design, document, and implement a process to ensure that linkages exist between Files prior to being certified and submitted to USASpending.gov, including verifying that Financial Assistance Broker Submissions are published by Treasury, and that Files are complete.
Data Quality and Reporting
See other OIG reports related to the DATA Act.