American Recovery and Reinvestment Act - U.S. Army Corps of Engineers' Data Quality Review Processes of Civil Works Funding for the Period Ending December 31, 2009, Were Not Effective
Abstract
We initiated this audit at the request of the Recovery Accountability and Transparency Board. Our objective was to determine whether the U.S. Army Corps of Engineers fully implemented an effective internal control structure over recipient reporting of the American Recovery and Reinvestment Act funds for Civil Works Programs for the period ending December 31, 2009. The U.S. Army Corps of Engineers did not have adequate controls in place to ensure the accuracy of recipient data and to identify significant errors. The U.S. Army Corps of Engineers internal control structure over recipient reporting of American Recovery and Reinvestment Act of 2009 funds for Civil Works Programs for the period ending December 31, 2009, was not effective. The internal control structure was not effective because the U.S. Army Corps of Engineers did not: provide key award information to all recipients; perform adequate data quality reviews; accurately validate the number of "jobs retained or created" reported by recipients; and deter future noncompliant recipients. As a result, the U.S. Army Corps of Engineers did not provide adequate transparency and accountability of expenditures. Specifically, only 42 percent of recipient reports in www.recovery.gov matched the key award information on the contracts maintained in the Federal award database. Also, U.S. Army Corpsof Engineers prevented the American public from knowing how, when, and where its Recovery Act funds were spent.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 25, 2011
- Accession Number
- ADA545923
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense