Submitting OIG:
Report Description:
We conducted a performance audit of three National Endowment for the Arts (NEA) awards issued to the Arizona Commission on the Arts (Commission) – Awards No. 17-6100-2062 (2017
award), 180989-61-18 (2018 award), and 1855979-61-19 (2019 award). Based on our review, we
determined that the Commission generally met the financial and compliance requirements
established in the award documents. However, we also determined the following areas require
improvement. Specifically, the Commission:
1. Reported $36,483 in costs incurred outside the award period on its FFRs - $4,272 for the
2018 award and $32,211 for the 2019 award;
2. Did not report a subaward that met the Federal Financial Accountability and
Transparency Act reporting requirement; and
3. Did not verify potential contractors were eligible to participate in Federal awards.
Based on our review, we are questioning $36,483 in reported costs. As a result, we determined
the Commission did not meet the cost share/match requirement for the 2018 award, resulting in a
potential refund due to the NEA totaling $2,136. The report includes three recommendations to
the Commission and two to the NEA to address these findings. The Commission concurred with
these findings and recommendations.
Short / Alternative Report Title:
NEA OIG-22-03
Date Issued:
Wednesday, April 27, 2022
Agency Reviewed / Investigated:
Submitting OIG-Specific Report Number:
OIG-22-03
External entity, if applicable:
Arizona Commission on the Arts
Location(s):
Phoenix,
United StatesType of Report:
Audit
Questioned Costs:
$36,483
Funds for Better Use:
$0
Number of Recommendations:
5
View Document:
Attachment | Size |
---|---|
OIG-22-03-ACA-Performance-Audit-Report.pdf | 791.82 KB |