DATA Act: Office of Inspector General Reports Help Identify Agencies' Implementation Challenges
Highlights
What GAO Found
As of January 31, 2017, 30 Offices of Inspector General (OIG) had completed Digital Accountability and Transparency Act of 2014 (DATA Act) readiness reviews for their respective agencies, most of which were completed from June 2016 through November 2016. GAO noted variations across the type of reviews conducted, standards used, and scope of work. For example, 16 OIG reviews focused on agencies' implementation actions to organize and design changes as recommended in the Department of the Treasury's (Treasury) DATA Act Implementation Playbook, while others included additional implementation steps.
The OIGs reported varying expectations for agencies' readiness to meet DATA Act requirements (see figure). For 26 of the 30 agencies, the OIGs reported challenges similar to those previously reported in agencies' implementation plans and by GAO, such as systems integration issues and lack of resources. Agencies have continued their implementation efforts since the OIG reviews.
OIGs' Reported Expectations of Agencies' Readiness to Meet DATA Act Requirements
Office of Management and Budget (OMB) staff make limited use of the OIGs' readiness review reports, and Treasury officials do not use them to monitor agencies' implementation of the DATA Act. Instead, OMB staff and Treasury officials stated that they monitor agency progress through other means, such as meetings with senior accountable officials and agency self-reporting. However, the OIG readiness reviews represent an important independent resource that could be used to validate agencies' self-reported progress, identify government-wide systemic issues, and identify and communicate good practices. By not making greater use of the OIG readiness review results, OMB and Treasury may be missing additional opportunities to identify implementation issues and review information that could help inform their monitoring of agencies' implementation of the DATA Act requirements.
Why GAO Did This Study
The DATA Act was enacted to increase accountability and transparency and, among other things, expanded on the required federal spending information that agencies are to submit to Treasury for posting to a publicly available website. The act also requires a series of oversight reports by agencies' OIGs and GAO.
The objectives of this report are to (1) describe the type of reviews and standards OIGs reported using and scope of the work covered by the DATA Act readiness review reports issued by agency OIGs as of January 31, 2017; (2) describe agencies' readiness to meet the DATA Act requirements, including the May 2017 deadline, as reported by the respective OIGs; and (3) evaluate the extent to which OMB and Treasury used or plan to use the results of the OIG readiness reviews. GAO reviewed 30 OIGs' DATA Act readiness reviews issued on or before January 31, 2017. GAO also interviewed OMB staff and Treasury officials and assessed their actions against project management criteria.
Recommendations
GAO recommends that OMB and Treasury establish mechanisms to assess the results of independent audits and reviews of agencies' compliance with the DATA Act requirements, including those of agency OIGs. OMB generally concurred and Treasury agreed with the recommendation. The Council of the Inspectors General on Integrity and Efficiency noted that the report will contribute to a greater understanding of OIGs' oversight and agencies' DATA Act implementation efforts.
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of the Treasury | The Director of OMB and the Secretary of the Treasury should establish mechanisms to assess the results of independent audits and reviews of agencies' compliance with the DATA Act requirements, including those of agency OIGs, to help inform full implementation of the act's requirements across government. |
Closed – Implemented
Treasury established various mechanisms to assess the results of independent audits and reviews of agencies' compliance with the DATA Act requirements, including those of agency OIGs, to help inform full implementation of the act's requirements across government. Treasury participates in the DATA Act Audit Collaboration working group, which includes OMB and the CFO Council, to identify and resolve government-wide issues, including issues related to Treasury's DATA Act broker. The working group also consults with CIGIE, which is not a member of the working group, but its representatives attend meetings to help the group members better understand issues involving the OIG reviews and the Inspectors General Guide to Compliance Under the DATA Act. The working group is one of the mechanisms OMB and Treasury use to assess and discuss the results of independent audits and to address issues they identified in OIG reports. Treasury also serves as co-leads with OMB on an Executive Steering Committee and Data Act Inter-Agency Advisory Committee to help address issues that arise related to the implementation of the Data Act.
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| Office of Management and Budget |
Priority Rec.
The Director of OMB and the Secretary of the Treasury should establish mechanisms to assess the results of independent audits and reviews of agencies' compliance with the DATA Act requirements, including those of agency OIGs, to help inform full implementation of the act's requirements across government. |
Closed – Implemented
OMB established various mechanisms to assess the results of independent audits and reviews of agencies' compliance with the DATA Act requirements, including those of agency OIGs, to help inform full implementation of the act's requirements across government. In Spring 2017 the CFO Council's DATA Act Audit Collaboration working group was formed that includes officials from OMB, Treasury, and the Chief Financial Officers (CFO) Council to foster collaboration and understanding of the risks that were being identified as agencies prepared and submitted their data. The working group also consults with CIGIE, which is not a member of the working group, but its representatives attend meetings to help the group members better understand issues involving the OIG reviews and the Inspectors General Guide to Compliance Under the DATA Act. The working group is one of the mechanisms OMB and Treasury use to assess and discuss the results of independent audits, to address government-wide issues they identified in OIG reports, and to identify guidance that can be clarified. OMB continues to meet with this working group to determine what new guidance is needed to meet the DATA Act requirement to ensure that the standards are applied to the data available on the website. In June 2018, OMB issued new guidance requiring agencies to develop data quality plans intended to achieve the objectives of the DATA Act. OMB also serves as co-leads with Treasury on an Executive Steering Committee and Data Act Inter-Agency Advisory Committee to help address issues that arise related to the implementation of the Data Act.
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