American Recovery and Reinvestment Act-DoD Data Quality Review Processes for the Period Ending December 31, 2009, Were Not Fully Implemented

摘要

Our objective was to determine whether DoD fully implemented an internal control structure that was effective in ensuring recipient data was reported completely, accurately, and in a timely manner; and that any material omissions and significant reporting errors were identified and corrected for the period ending December 31, 2009. We performed this audit at the request of the Recovery Accountability and Transparency Board (RATB). Our audit focused on the internal controls, policies, and procedures defined in Office of Management and Budget (OMB) Memorandum M-10-08, 'Updated Guidance on the American Recovery and Reinvestment Act - Data Quality, Non-Reporting Recipients, and Reporting of Job Estimates,' December 18, 2009. OMB Memorandum M-10-08 required agencies disbursing American Recovery and Reinvestment Act (Recovery Act) funds to implement a limited data quality review process to identify material omissions and significant errors, and to notify award recipients of the need to make complete, accurate, and timely adjustments. See Appendix A for a discussion of our scope and methodology.