National Endowment for the Arts Financial Statements for the Year Ended September 30, 2019

We contracted with Williams, Adley & Company-DC, LLC, an independent certified public accounting firm (CPA firm), to audit the financial statements of the National Endowment for the Arts (Arts Endowment) for the fiscal year ended September 30, 2019. In the Independent Auditors' Report, the CPA firm concluded that Arts Endowment’s financial statements were fairly presented in all material respects and thereby issued an unmodified opinion on those statements. In the Report on Internal Control, the CPA firm did not identify any deficiencies. However, the CPA firm noted a matter related to missing approval for personnel actions. This matter is further communicated in the Management Letter (MLC-2019-01). In the Report on Compliance, the CPA firm concluded that there were no instances of noncompliance by the Arts Endowment with applicable laws and regulations that have a material effect on the financial statements insofar as they relate to accounting matters.