GAO

DATA Act

How are federal agencies working to make data on trillions of dollars in
spending more accurate and transparent?

An overview from GAO-16-261


Citizens want to see how federal money is spent.

USAspending.gov currently reports data on award obligations, including:
- grants 
- contracts
- loans
- other financial assistance

The Digital Accountability and Transparency Act of 2014:
- Covers additional federal budget and financial information, including
 -- purchases of goods and services
 -- personnel compensation
 -- costs related to public-private partnerships
- Requires more data on the federal spending lifecycle, such as
 -- appropriations
 -- outlays
- Calls for improved data quality--for example, by requiring agency
inspectors general to conduct audits of data, which GAO will review
 

In 2015, the Office of Management and Budget (OMB) and Treasury issued
standardized definitions for 57 data elements for reporting federal
spending.

These 57 definitions describe what is included in each data element with
the aim of ensuring that information will be consistent and comparable
across the federal government.

Pie chart:
Number of standardized data elements, grouped by type
21 - Award Characteristic (e.g., Period of performance start date)
10 - Awardee and Recipient Entity (e.g., Awardee/Recipient legal entity
name)
9 - Account Level (e.g., Object class)
5 - Award Amount (e.g., Amount of award)
6 - Awarding Entity (e.g., Awarding agency name)
6 - Funding Entity (e.g., Funding agency name)

We assessed each definition against 13 leading practices of the
International Organization for Standardization (ISO) and found: 
12 data element definitions met all 13 ISO leading practices.
45 data element definitions met no fewer than 9 ISO leading practices.


However, GAO found several definitions that could lead to inconsistent
reporting

For example: 
Primary place of performance definitions include the phrase “where the
predominant performance of the award will be accomplished” which could
be interpreted inconsistently and result in incomparable data for the
location of federal road projects.

Graphic:
Town Hall - For projects that are considered town-wide.
Mileage Marker - The closest identifiable marker for the location of the
award.
State Capitol - For projects that are considered statewide.
Contractor’s Worksite - The physical location where the work under the
award is carried out.
Contractor’s Business Address - The legal business address of the
contractor.


Also, GAO identified the need for OMB and Treasury to provide more
timely technical guidance

Agencies need finalized technical guidance to prevent unnecessary
implementation costs or delays in meeting key implementation milestones.

Despite these challenges, the three agencies GAO reviewed have begun
addressing the requirements of the DATA Act, including assessing the
changes to policies, processes, or technology that may be needed for
successful implementation.

The Corporation for National and Community Service
Department of Agriculture
Department of Health and Human Services


To ensure effective and timely implementation:

GAO recommends that OMB and Treasury

Provide agencies with clarifications to address potential quality issues
with the definitions.

Take steps to align the release of finalized technical guidance to
agency implementation timeframes.


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