Financial Management System & Compliance Evaluation of Selected NEA Grants to Art 21, Inc.

The objective of this evaluation was to determine whether the organization’s financial management system and record keeping complies with federal requirements. The evaluation was conducted in accordance with the Council of the Inspectors General on Integrity and Efficiency's Quality Standards for Inspections and Evaluations, as applicable, and concluded that Art 21 did not fully comply with financial management system and record keeping requirements. Art 21 did not have NEA grant awards separately identified in its financial system; Federal Financial Reports were not accurately completed; cost allocation methods were not documented; personnel activity reports were not maintained; policies and procedures on suspension and debarment were not documented; and a Section 504 Self-evaluation was not documented.