Extending the DATA Act to Single Audit

Filings

Deniz Appelbaum

Rutgers, the State University of New Jersey

34th WCARS, Sao Paolo, Brazil

May 21, 2015

Extending the DATA Act

The DATA Act

• Voted into federal law by House and Senate in May 2014

• All federal agencies must convert to a universal digital

machine readable reporting format in three years

• Federal grant recipients: Pilot Program (legally required)

Extending the DATA Act

Extending the DATA Act to Single Audit Filings:

Cost and Benefits

• Most state and local municipalities receive federal grant funds

• DATA Act reporting requirements viewed as main driver for

local municipality digital reporting

• Grant recipients will report in the DATA Act format in a Pilot

Program. This study will apply the best practices of Brazil with

integration of local and federal level reporting

• Will examine the common elements between the DATA Act

affected filing and the elements on the Single Audit, and map

the current vs. potential filings and look to Brazil for guidance!