Review of the Denali Commission Compliance with the DATA Act First Quarter Fiscal Year 2019 Submission (Report No. 2020-01)

This report is a review of the Denali Commission’s compliance with the Digital Accountability and Transparency Act of 2014 (DATA Act). SB & Company (SBC), an independent public accounting firm, planned and performed the examination to obtain reasonable assurance about• Completeness, timeliness, quality, and accuracy of fiscal year (FY) 2019, first quarter financial and award data submitted for publication on USASpending.gov, and• The Denali Commission’s implementation and use of the Government-wide financial data standards established by the Office of Management and Budget and the U.S. Department of the Treasury. In SBC’s opinion, the Denali Commission’s DATA Act submission to Treasury’s DATA Act Broker for the first quarter of FY 2019 was complete and submitted timely. While the data submitted was accurate, the Commission did not consistently report grant information on File D2. As a result, SBC determined that the quality of the Commission’s data is considered “Lower” because of the missing financial assistance award information in file D2.