Independent Attestation Review on the DoD's Progress to Comply With the Digital Accountability and Transparency Act of 2014 [open pdf - 2MB]
"This report presents the results of our review of the U.S. Department of Defense's (DoD) Digital Accountability and Transparency Act of 2014 (the DATA Act) implementation readiness. The objective of our review was to gain an understanding of the processes, systems, and controls the DoD had implemented, or planned to implement, to report financial and payment data in accordance with the requirements of the DATA Act. We coordinated a discussion draft of this report with officials from the Under Secretary of Defense (Comptroller)/Chief Financial Officer and considered their comments in preparing the final report."
Department of Defense, Office of the Inspector General, Report No. DODIG-2017-022
Department of Defense, Office of the Inspector General: http://www.dodig.mil/