Recommendations for Executive Action

1. Status: Open

   Priority recommendation

   Comments: According to OMB staff, they have provided technical assistance to help agencies make their own determinations and provided GAO documentation showing the agencies required to report and a summary of agency submissions for one quarter. However, OMB still needs to take action on monitoring quarterly agency submissions to help ensure that all agencies report complete and consistent data as required.

   Recommendation: The Director of OMB should continue to provide ongoing technical assistance that significantly contributes to agencies making their own determinations about their DATA Act reporting requirements and monitor agency submissions. (Recommendation 1)

   Agency Affected: Executive Office of the President: Office of Management and Budget

2. Status: Open

   Priority recommendation

   Comments: In October 2018, OMB staff stated that OMB Memorandum M-18-16 clarified how agencies should report Primary Place of Performance. However, we believe that additional clarification is needed--as well as clear communication of these changes--in order to ensure consistent reporting by federal agencies. The memorandum also includes a requirement for agencies to develop a data quality plan and review those plans every three years. According to OMB staff, these steps will establish monitoring mechanisms and ensure consistent application and compliance with DATA Act standards. GAO will continue to monitor this as agency data quality plans are issued.

   Recommendation: The Director of OMB should clarify and align existing guidance regarding the appropriate definitions agencies should use to collect and report on Primary Place of Performance and establish monitoring mechanisms to foster consistent application and compliance. (Recommendation 2)

   Agency Affected: Executive Office of the President: Office of Management and Budget

3. Status: Closed - Implemented

   Priority recommendation

   Comments: Treasury has established a process to determine whether required agencies are submitting spending data in accordance with the DATA Act. In December 2018, Treasury provided an explanation and documentation that shows how they use the broker to track agency submissions by running a quarterly report that identifies agencies that have certified their submissions. Treasury compares this report to a list of agencies that are subject to the DATA Act that Treasury obtains from OMB.

   Recommendation: The Secretary of the Treasury should reasonably assure that the process for determining whether required agencies are submitting spending data is in place and operating as designed. (Recommendation 3)

   Agency Affected: Department of the Treasury

4. Status: Open

   Priority recommendation

   Comments: A senior Treasury official stated that Treasury has ongoing monitoring controls to help ensure the completeness and accuracy of agency submissions In December 2018, Treasury provided documentation and additional explanation of their controls. However, it is not clear how these controls ensure the accuracy and completeness of the agency submission files.

   Recommendation: The Secretary of the Treasury should reasonably assure that ongoing monitoring controls to help ensure the completeness and accuracy of agency submissions are designed, implemented, and operating as designed. (Recommendation 4)

   Agency Affected: Department of the Treasury

5. Status: Open

   Priority recommendation

   Comments: As of September 2018, Treasury has made progress by disclosing limitations related to DOD reporting delays and unreported spending, among other things. However, Treasury could do more to disclose limitations on the USAspending.gov website, such as explaining why there is no award information displayed for some spending data. Treasury officials previously told us they were looking for a long term solution for disclosing data quality issues and limitations.

   Recommendation: The Secretary of the Treasury should disclose known data quality issues and limitations on the new USAspending.gov. (Recommendation 5)

   Agency Affected: Department of the Treasury

6. Status: Closed - Implemented

   Comments: In December 2017, Treasury relabeled all SAO qualification statements from "data.yml" to "Quarterly Assurance Statement" and included additional information on the "About" page regarding the purpose and use of SAO certifications. As a result, the quarterly SAO certifications and qualification statements are more accessible and evident to users of the new USAspending.gov.

   Recommendation: The Secretary of the Treasury should make the known data limitations found in Senior Accountable Official certifications more accessible and evident to users of the new USAspending.gov. (Recommendation 6)

   Agency Affected: Department of the Treasury

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