Performance Audit Report on Selected Awards to Tennessee Arts Commission

We conducted a performance audit of the Tennessee Arts Commission (Commission) for the period of September 1, 2016 through August 31, 2019. Based on our performance audit, we concluded that the Commission generally complied with financial management system and recordkeeping requirements established by the Office of Management and Budget and the National Endowment for the Arts. However, we identified some areas requiring improvement. A summary of our findings is as follows. The Commission: did not report actual costs on its award Federal Financial Reports (FFRs); included costs incurred outside the award period on FFRs; and did not verify that vendors were eligible to receive Federal funds.