Report Summary

Title: FY 2019 Audit of VA’s Compliance under the DATA Act of 2014
Report Number: 19-07247-251 Download
Report
Issue Date: 11/8/2019
City/State:
VA Office: Office of the Secretary
Report Author: Office of Audits and Evaluations
Report Type: Audit
Release Type: Unrestricted
Summary:

The VA Office of Inspector General (OIG) contracted with the independent public accounting firm CliftonLarsonAllen LLP (CLA) to audit VA’s compliance under the Digital Accountability and Transparency Act of 2014 (DATA Act) for the first quarter of fiscal year 2019.

The DATA Act requires the inspector general of each federal agency to review a statistically valid sample of the spending data submitted for publication on the website USASpending.gov. Each inspector general must then submit a publicly available report to Congress with an assessment of the completeness, timeliness, quality, and accuracy of the data sampled, along with the implementation and use of government-wide financial data standards. This is the second of three required biennial reports in accordance with the schedule recommended by the Council of the Inspectors General on Integrity and Efficiency.

CLA reported that VA’s existing financial management and related systems have limited functionality to fully support the reporting standards and requirements under the DATA Act. Also, data management and reporting processes need improvement to ensure compliance with those requirements. As a result of these challenges, CLA reported that VA did not fully meet the reporting standards and attributes of completeness, timeliness, quality, and accuracy.

Recommendations from CLA include that VA continue system modernization efforts and improve internal controls over certain aspects of the data-submission process. Overall, CLA made 16 recommendations for improving compliance under the DATA Act. VA’s response to CLA’s draft report indicated concurrence with all recommendations, and planned corrective actions are responsive.

CLA is responsible for the attached report dated November 4, 2019, including its conclusions and recommendations. The OIG does not express an opinion on VA’s compliance.