Data quality is the foundation of government transparency. If the financial data that the government publishes is inaccurate, incomplete, or inconsistent, it undermines the public’s ability to understand how their money is being spent and to hold officials accountable. Poor data quality, including omission and lack of timely updates, can obscure waste, mask inefficiencies, and make it difficult to evaluate whether government programs are effective.
For transparency tools like USAspending.gov to be useful, the underlying data submitted by federal agencies must be reliable. The DATA Act of 2014 was a major step toward improving data quality by creating standardized reporting requirements. However, government watchdogs like the Government Accountability Office (GAO) and agency Inspectors General continue to monitor data quality to ensure that the information provided to the public is trustworthy and accurate.
The Freedom of Information Act (FOIA pronounced: FOY-uh) is a law that gives the public the right to request access to records from any federal agency. This is a powerful tool for transparency that can be used to obtain budget and contract data that is not already publicly available on sites like USAspending.gov.
To make a FOIA request, you must submit a written request to the agency that you believe has the records you are seeking. You should be as specific as possible in describing the records you want. The agency is required to respond to your request, though certain information may be withheld if it falls under one of nine exemptions that protect interests such as personal privacy, national security, and law enforcement. Each agency has a FOIA office and information on its website explaining how to submit a request.
You can find your elected federal representatives for the House of Representatives and the Senate by using the official lookup tools on their respective websites, House.gov and Senate.gov. These sites typically allow you to search by your address or zip code.
To see how your representatives vote on budget issues and other legislation, the best resource is Congress.gov, the official website for U.S. federal legislative information. This site provides a searchable database of all bills, including appropriations bills, and records the roll call votes of every member of Congress. Non-partisan organizations like GovTrack.us also provide user-friendly tools to track your representatives’ voting records and legislative activities.
The federal regulatory process provides several avenues for public participation. When a federal agency proposes a new regulation, it is required by law to publish the proposed rule in the Federal Register and to provide a period for the public to submit comments. This gives an opportunity for citizens and organizations to provide feedback and influence the final shape of the rule.
The primary portal for this process is Regulations.gov. This website provides a central, searchable database of all proposed federal regulations and allows you to submit comments directly to the agencies online. Participating in this process is a key way for the public to engage in their government and help ensure that federal regulations are effective, fair, and based on sound public input.
The Federal government is required to account for and report its “environmental liabilities,” which are the estimated future costs of cleaning up contamination from past government activities. These liabilities represent a significant financial commitment for the taxpayer.
The largest environmental liabilities are related to the estimated costs of cleaning up nuclear waste from decades of weapons production, which is managed by the Department of Energy, and cleaning up hazardous materials at active and closing military bases, managed by the Department of Defense. These estimated costs are calculated based on federal accounting standards and are reported in the annual financial statements of the relevant agencies and in the consolidated Financial Report of the U.S. Government.
References
- U.S. Government Accountability Office. (2023, January 26). *Environmental Liabilities: DOE and DOD Report Significant Liabilities, but Their Estimates Should Be More Complete and Transparent (GAO-23-105364)*.
- Federal Accounting Standards Advisory Board. (n.d.). *Statement of Federal Financial Accounting Standards 5: Accounting for Liabilities of the Federal Government*.
“Apportionment” is the process by which the Office of Management and Budget (OMB) distributes budgetary authority granted by Congress to federal agencies. Agencies typically cannot spend their entire annual budget on day one; instead, OMB apportions funds, usually on a quarterly basis, to ensure they are used in a controlled and orderly manner throughout the year.
“Reprogramming” is the shifting of funds within the same budget account from one purpose to another. For example, an agency might reprogram funds from a delayed project to a more urgent one. These actions are governed by rules set by Congress, and significant reprogrammings often require congressional notification or approval. Apportionment documents are generally not available to the public in a central database, but information on significant reprogramming actions can sometimes be found in agency budget documents or congressional reports.
FOIA (pronounced: FOY-uh) stands for the Freedom of Information Act, a federal law that gives any person the right to request access to records from federal agencies. The law is based on the principle that the public has a right to know about the workings of their government.
FOIA requests are important to government transparency because they allow citizens, journalists, and researchers to obtain documents and data that are not otherwise available from the government. By allowing the public to request information on everything from agency policies and internal reports to contract details and spending records, FOIA empowers people to oversee government activities, uncover potential wrongdoing, and hold public officials accountable.
The Digital Accountability and Transparency Act of 2014, or DATA Act, is a landmark open government law designed to make federal spending data more accessible, searchable, and reliable for the public. The law required the U.S. Treasury and the Office of Management and Budget (OMB) to establish government-wide standards for how financial information is reported.
This is a major step for transparency because it ensures all federal agencies report their spending data in a consistent, standardized way. Before the DATA Act, it was very difficult to get a clear, consolidated view of federal spending. Now, all of this standardized data is collected and published on USAspending.gov, allowing citizens, researchers, and watchdog groups to more easily follow taxpayer dollars from appropriation by Congress all the way to the final recipient. (See our article)
The Chief Financial Officers (CFO) Act of 1990 was a landmark piece of legislation designed to reform and improve financial management across the federal government. The Act established a Chief Financial Officer position in major federal agencies and created a new leadership structure to oversee federal financial practices.
The primary goal of the CFO Act was to bring more accountability and reliability to federal financial reporting. It requires the 24 largest federal agencies to produce annual audited financial statements, similar to those produced by public companies. This requirement has been a driving force for improving financial discipline and providing more transparent and useful information about the costs and performance of government programs.
The Federal Accounting Standards Advisory Board (FASAB) is the body responsible for establishing the generally accepted accounting principles (GAAP) for the U.S. federal government. Its mission is to develop accounting standards that improve the transparency and usefulness of federal financial reporting.
FASAB is an independent board, sponsored by the Government Accountability Office (GAO), the Department of the Treasury, and the Office of Management and Budget (OMB). The accounting standards it sets are used by federal agencies to prepare their annual financial statements and are essential for the preparation of the consolidated Financial Report of the U.S. Government. FASAB’s work is critical for ensuring the accountability and integrity of federal financial management.
The Government Publishing Office (GPO) is the official publisher for the federal government. Its core mission is to “Keep America Informed” by producing, preserving, and distributing official information from all three branches of the federal government.
The GPO is responsible for printing iconic documents like the Congressional Record, the Federal Register, and U.S. passports. In the digital age, its role has expanded to include managing GovInfo.gov, the official website that provides free public access to a vast collection of government documents, including congressional bills, federal regulations, and presidential papers. The GPO plays a vital role in ensuring public access to the workings of the government, which is a cornerstone of a transparent democracy.
The Office of Management and Budget (OMB) is an agency within the Executive Office of the President, and it plays a central role in overseeing and managing the Federal budget. OMB’s primary mission is to assist the President in meeting policy, budget, management, and regulatory objectives.
OMB is responsible for developing and submitting the President’s annual budget proposal to Congress. After Congress passes appropriations bills, OMB manages the administration of the budget, apportioning funds to the agencies and overseeing their spending. OMB also provides oversight for government performance, agency management, procurement, financial management, and information technology, ensuring that the executive branch operates efficiently and in line with the President’s priorities.
The Government Accountability Office (GAO) and agency Inspectors General (IGs) serve as key government watchdogs, promoting transparency and accountability. The GAO is an independent, non-partisan agency that works for Congress. Often called the “congressional watchdog,” it audits and investigates federal programs and spending to ensure public funds are being used Efficiently and Effectively.
Each federal agency also has its own Office of Inspector General (OIG), an independent unit within the agency that works to prevent and detect waste, fraud, and abuse. IGs conduct audits and investigations specifically related to their agency’s programs and operations. You can find all GAO reports on GAO.gov, and reports from most IGs are consolidated on Oversight.gov, as well as on their individual agency websites.
Federal advisory committees are groups established to provide advice and recommendations to the President and executive branch agencies. To ensure transparency, the Federal Advisory Committee Act (FACA) requires that information about these committees be made available to the public.
The General Services Administration (GSA) is responsible for government-wide oversight of these committees and maintains a comprehensive public database. This database, which can be found on the GSA’s website, allows you to search for information on all federal advisory committees, including their members, meetings, and reports. This resource provides a transparent view into how outside experts and stakeholders provide input into government decision-making.
The General Services Administration (GSA) is the primary source for data on the Federal government’s vast portfolio of real property and assets. The GSA is required to maintain a comprehensive, publicly available database of all Real Estate property under the custody and control of federal agencies.
This information can be accessed through the Federal Real Property Profile (FRPP), an online data system managed by the GSA. The FRPP provides detailed information on federal buildings, land, and other structures, including their location, size, and use. This data is essential for transparency and for the efficient management of the government’s real estate assets.
The primary, official resource for viewing data on improper payments across the federal government is PaymentAccuracy.gov. This website, managed by the U.S. Department of the Treasury, consolidates information on payments made in the wrong amount, to the wrong recipient, or for the wrong reason.
The site provides a transparent look at government-wide improper payment rates and dollar amounts, and allows you to explore the data by agency or specific program. It also details the root causes of these errors and explains the actions that agencies are taking to reduce improper payments in the future. This data is critical for holding the government accountable for responsible stewardship of taxpayer money.
The Office of Management and Budget (OMB) issues detailed guidance documents, known as circulars, that provide instructions to federal agencies on a wide range of management, budget, and accounting practices. These circulars are essential for ensuring consistency and transparency in how the government operates and reports information.
Two of the most important circulars for financial transparency are Circular A-11, which provides guidance on preparing the President’s budget and managing its execution, and Circular A-136, which sets the requirements for federal agency financial statements. You can find and download all OMB circulars directly from the White House website, on the page for the Office of Management and Budget.
