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October 29, 2019

Quality Control Review of the Independent Auditor’s Review of DOT’s DATA Act Implementation

Required by the Digital Accountability and Transparency Act of 2014
Project ID: 
QC2020004
View PDF Document
What We Looked At
This report summarizes the results of an audit of the Department of Transportation’s (DOT) implementation of the Digital Accountability and Transparency Act of 2014 (DATA Act). The DATA Act establishes governmentwide standards for financial data, and requires agencies to provide accurate and searchable spending data for policy makers and the public at USASpending.gov. The act also requires inspectors general to report to Congress on their agencies’ compliance with the act.
 
We contracted with KPMG LLP, an independent public accounting firm, to conduct this audit subject to our oversight. The audit objectives were to assess (1) the completeness, accuracy, timeliness, and quality of DOT’s first-quarter fiscal year 2019 financial and award data submitted for publication on USASpending.gov and (2) DOT’s implementation and use of the governmentwide financial data standards established by the Office of Management and Budget (OMB) and the Department of Treasury.
 
What We Found
We performed a QCR of KPMG’s report and related documentation. Our QCR disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards.
 
Recommendations
DOT concurs with KPMG’s four recommendations.

Recommendations

Open

Closed

No. 1 to OST

Implement and document a formal quarterly review process to ensure that any non-fatal warnings at the Operating Administration level are investigated, and actions to address the warnings are clearly documented.

Closed on 09.07.2021
No. 2 to OST

Implement and document a formal quarterly review process to ensure that any variances identified between File A and the DOT’s GTAS SF-133, and File B and OMB Circular No. A-11 and President’s budget are clearly explained and documented.

Closed on 03.01.2023
No. 3 to OST

Implement and document an internal oversight review process for financial assistance awards to ensure that controls are in place to verify recipients are registered in SAM at the time of financial assistance award.

Closed on 09.30.2021
No. 4 to OST

Develop processes to evaluate future reporting of those data elements identified as being inconsistent with DAIMS guidance.