III.3.2: Well-Recognized Sources

Use well-recognized, published data sources for validation.

Other Information:

Use well-recognized, published data sources for their validation. The most appropriate authoritative source of public financial data is the SF 133, "Report on Budget Execution and Budgetary Resources," which OMB publishes online each month, and auditors commonly use in their field work. Using the SF 133 reports in validating USAspending.gov data leverages both processes that have been in place for nearly 20 years to prepare the underlying data and the oversight of the quality of this data provided by OMB and the Department of the Treasury.

Stakeholder(s):

• OMB


• Department of the Treasury

Indicator(s):

Indicator:1

Content