We assessed DOI’s internal controls over its fiscal year 2017 second quarter financial and award data submissions under the Digital Accountability and Transparency Act of 2014 (DATA Act) and submission standards developed by the U.S. Department of the Treasury (Treasury) and the Office of Management and Budget (OMB). The DATA Act requires a series of oversight reports by agency Offices of Inspectors General (OIGs), including an assessment of the internal controls over the DATA Act submissions, and completeness, timeliness, quality, and accuracy of data submitted. The first OIG audit reports are required in November 2017, on agency Fiscal Year (FY) 2017 second quarter DATA Act submissions.
We assessed the data submitted and found that, while it contained most of the required information and conformed to the OMB and Treasury standards, there were deficiencies in completeness, timeliness, quality, and accuracy of the data submissions we sampled. We found 16 of 385 transactions tested were incomplete; 53 were not timely; 145 did not meet quality standards; and 145 were not accurate.
We offered eight recommendations to help DOI improve its submissions, comply with standards, and ensure appropriate DOI bureau/office inclusion.