Digital Accountability and Transparency Act Readiness

Friday, October 21, 2016
Report Number: 
Report Type: 
Audit Report
Office Affiliation: 

We issued this report to gain an understanding of the processes, systems, and controls the Social Security Administration (SSA) had implemented, or planned to implement, to report financial and payment data in accordance with the requirements of the Digital Accountability and Transparency Act of 2014 (DATA Act).

In May 2014, Congress enacted the DATA Act. The DATA Act (1) expanded the Federal Funding Accountability and Transparency Act of 2006 by disclosing direct Federal agency expenditures to enable taxpayers and policy makers to track Federal spending more effectively, (2) established Government-wide data standards for financial data, (3) simplified reporting for entities that receive Federal funds, (4) improved the quality of data submitted to, and (5) applied approaches developed by the Recovery Accountability and Transparency Board to spending across the Government.

The Office of the Inspector General’s (OIG) first report is due in November 2016; however, SSA is not required to submit spending data in compliance with the DATA Act until May 2017. Therefore, we performed a readiness review to help ensure the success of the DATA Act’s implementation.