Report of the National Endowment for the Arts' Compliance with the Digital Accountability Transparency Act of 2014 for First Fiscal Year 2019

We contracted with Williams, Adley & Company-DC, LLC, an independent certified public accounting firm (CPA firm), to audit the National Endowment for the Arts’ (Arts Endowment’s) compliance with the Digital Accountability and Transparency Act of 2014 for the first quarter of Fiscal Year 2019. The objectives of the audit were to assess (1) the completeness, accuracy, timeliness, and quality of the first quarter Fiscal Year 2019 financial and award data submitted by the Arts Endowment for publication on USASpending.gov and (2) the Arts Endowment’s implementation and use of the Government-wide financial data standards established by the Office of Management and Budget and the Department of the Treasury. The audit was conducted in accordance with applicable Government Auditing Standards, 2011 Revision, issued by the Comptroller General of the United States. The audit concluded that the information submitted for inclusion in USASpending.gov for FY 2019, Quarter 1, was accurate, timely, complete, and in accordance with data standards. However, we did note an issue related to accurate implementation and use of the data standards in File D2.