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October 6, 2021

Quality Control Review of the Independent Auditor’s Report on DOT’s Compliance with the Digital Accountability and Transparency Act

Required by the Digital Accountability and Transparency Act of 2014
Project ID: 
QC2022002
View PDF Document
What We Looked At
The Digital Accountability and Transparency Act of 2014 (DATA Act) requires the establishment of governmentwide data standards for financial data. These standards are intended to make it easier for taxpayers and policy makers to review and track Federal spending activity with accessible, consistent, reliable and searchable data. The act also requires inspectors general to assess the completeness, accuracy, timeliness and quality of the data submitted by agencies and their implementation and use of the data standards. We contracted with the independent public accounting firm KPMG LLP to audit the Department of Transportation’s (DOT) compliance with the DATA Act during the first quarter of fiscal year 2021.
KPMG’s audit objectives were to assess (1) the completeness, accuracy, timeliness, and quality of DOT’s first-quarter fiscal year 2021 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 the Department of Treasury. We conducted a quality control review (QCR) of KPMG’s independent auditor’s report.
 
What We Found
Our QCR disclosed no instances in which KPMG did not comply, in all material respects, with U.S. 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 nonfatal warnings related to cross-validations of Files C, D1, and D2 at the OA level are investigated, and actions to address the warnings are clearly documented.

No. 2 to OST

Develop a complete inventory of DATA Act data element sources and definitions that exist within their systems and establish controls to ensure that the inventory is updated in response to relevant changes to DOT systems or DAIMS guidance.

No. 3 to OST

Implement a control to ensure that transaction level information is reported in File C in accordance with the data standards.

Closed on 03.01.2023
No. 4 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.