Review of the Department of Health and Human Services' Limited Data-Quality Reviews of Information Reported by Recipients of Recovery Act Funds

摘要

The American Recovery and Reinvestment Act of 2009 (Recovery Act), P.L. No. 111-5, was enacted February 17, 2009, to preserve and create jobs; to assist those most affected by the recession; to increase economic efficiency by investing in technological advances in science and health care; to invest in transportation, environmental protection, and other infrastructure that will provide long-term economic benefits; and to stabilize State and local budgets. The Recovery Act provides approximately $141 billion to the Department of Health & Human Services (the Department). To promote transparency and accountability, section 1512 of the Recovery Act requires quarterly reporting by recipients of certain funds made available under the Recovery Act. Section 1512 requires each recipient to report to the applicable Federal agency, not later than 10 days after the end of each calendar quarter, (1) the total amount of Recovery Act funds received and the amount that was expended or obligated, (2) a detailed list of all projects for which Recovery Act funds were expended or obligated, and (3) detailed information on payments to subrecipients and vendors. For the first reporting period, February 17 through September 30, 2009, the Office of Management and Budget (OMB) issued implementing guidance (memorandum M-09-21) for section 1512 that requires recipients to report detailed information on their projects. M-09-21 states that Federal agencies should perform limited data-quality reviews intended to identify material omissions and/or significant errors in the reported information. For the second reporting period, October 1 through December 31, 2009, OMB updated its guidance (memorandums M-10-05 and M-10-08) to improve recipient compliance with section 1512. M-09-21 states that data quality reviews are intended to emphasize the avoidance of material omissions and significant errors. M-10-08 outlines steps that Federal agencies must take to identify nonreporting recipients and bring them into compliance with section 1512. Our objectives were to determine whether (1) the Departments limited data-quality reviews of recipient-reported Recovery Act information identified material omissions and significant errors and (2) the Department took steps to minimize material omissions and significant errors.