USADF Did Not Comply in Fiscal Year 2021 With the Digital Accountability and Transparency Act of 2014

Audit Report
Report Number
0-ADF-22-003-C

We contracted with the independent certified public accounting firm of Williams, Adley & Company-DC LLP to conduct an audit of USADF’s compliance in fiscal year 2021 with the Digital Accountability and Transparency Act of 2014. The audit firm concluded that USADF did not comply with the requirements of the DATA Act and the data reported for first quarter of fiscal year 2021 for publication on USAspending.gov were not complete, timely, or accurate, and were of lower quality. We made four recommendations to help strengthen USADF’s internal controls over its DATA Act reporting.

0-ADF-22-003-C_0.pdf1.7 MB

Recommendations

Recommendation
1

Develop and maintain a Data Quality Plan that meets the requirements of OMB Circular A-123.

Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
2

Develop and implement a plan to ensure the Senior Accountable Official bases certification on consideration of the Data Quality Plan and internal controls documented in the plan.

Questioned Cost
0
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Close Date
Recommendation
3

Complete system changes or migration to permit the submission of financial assistance award data.

Questioned Cost
0
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0
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Recommendation
4

Begin submitting financial assistance award data into Financial Assistance Broker System and its File C.

Questioned Cost
0
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0