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* — * U.S. Environmental Protection Agency	18-P-0037
November 9, 2017
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	 \ Office of Inspector General
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At a Glance
Why We Did This Review
We performed this audit to
assess the completeness,
timeliness, quality and accuracy
of fiscal year (FY) 2017 second
quarter financial award data
submitted for publication on
USASpending.gov within the
U.S. Environmental Protection
Agency's (EPA's) Office of the
Chief Financial Officer (OCFO),
and to assess the EPA's
implementation and use of the
governmentwide financial data
standards established by the
Office of Management and
Budget (OMB) and the
Treasury.
EPA Reported Its Fiscal Year 2017
Second Quarter Financial and Award Data
in Accordance With the DATA Act
What We Found
The EPA assessed the accuracy, completeness,
quality and timeliness of the FY 2017 second
quarter financial and award data submitted for
publication on USASpending.gov. The EPA also
implemented governmentwide financial data
standards established by OMB and the Treasury
The EPA complied with OMB Memorandum M-17-04 by certifying that it was in
compliance with OMB guidance in providing reasonable assurance that internal
controls support the reliability and validity of account-level and award-level data
reported on USASpending.gov.
The DATA Act requires
the EPA to report and
display accurate
financial and award data
on USASpending.gov.
The Digital Accountability and
Transparency Act of 2014
(DATA Act) requires the
Inspector General to review a
statistically valid sample of the
spending data submitted under
the act by the EPA and to
assess the completeness,
timeliness, quality and accuracy
of the data sampled and the
implementation and use of the
data standards.
This report addresses the
following:
• Operating efficiently and
effectively.
The EPA stated in its Data Act Assurance Statement and its DATA Act
Evaluation and Approval Repository Statement that, beginning in FY 2017,
the EPA processed financial transactions in accordance with the DATA Act
requirements. We noted that historical program activity and budget class levels
did not align with DATA Act reporting requirements, and therefore were not
being reported in accordance with OMB and Treasury guidance. However, the
DATA Act Evaluation and Approval Repository tool recently created by the EPA,
as discussed in the "Noteworthy Achievements" section below, resolved this
issue. Therefore, no recommendations are being made.
Noteworthy Achievements
The EPA recently created a tool known as the DATA Act Evaluation and
Approval Repository, which migrates required reporting data from EPA systems
by validating and submitting formatted files to the Treasury. Using the tool, the
EPA validated the data and generated the DATA Act files in the acceptable
format that were submitted through the Treasury's DATA Act Broker.
Send all inquiries to our public
affairs office at (202) 566-2391
or visit www.epa.gov/oia.
Listing of OIG reports.

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