Federal Reports

SB & Company, LLC (SBC), an independent public accounting firm, presented an opinion on the Denali Commission’s compliance with the Digital Accountability and Transparency Act of 2014 (DATA Act). SBC planned and performed the examination to obtain reasonable assurance about• completeness, timeliness, quality, and accuracy of the fiscal year (FY) 2017, second 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 U.S. Department of the Treasury.In SBC’s opinion, the Denali Commission’s second quarter submission for FY 2017 is presented in accordance with the provisions of the DATA Act, in all material respects. SBC performed the examination in accordance with attestation standards established by the American Institute of Certified Public Accountants and in U.S. generally accepted government auditing standards.

Performance audit of NARA's compliance under the Digital Accountability and Transparency Act of 2014 (DATA Act)

The NCUA OIG engaged CliftonLarsonAllen LLP to independently evaluate the NCUA’s information security and privacy management programs and controls for compliance with FISMA 2014 and federal regulations and standards. CLA evaluated the NCUA’s information security and privacy management programs through interviews, documentation reviews, technical configuration reviews, and sample testing. CLA evaluated the NCUA against such laws, standards, and requirements as those provided through FISMA 2014, the E-Government Act, National Institute of Standards and Technology standards and guidelines, the Privacy Act, and Office of Management and Budget memoranda and privacy and information security policies.

Railroad Retirement Board's Initial DATA Act Submission, While Timely, Was Not Complete or Accurate